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STIFEL <br />S&P. Therefore, based on our understanding of the City's available assets and the objective of achieving long term financial <br />sustainability, we do not recommend a lease revenue bond structure. <br />j , I nF I Ire .. I ,r I I I,.- { I I v I,.I, .+ ' I I , , : 0 , - 11 / l I'_ _ <br />ill, i , nm.it I , IC I , , ,'fI .rt I ry, l..[ty,.. ., " I r )1,1 1 n,.Ii t, <br />Secure S&P Rating. When the uptick in issuance of POBs began about 18 months ago, underwriters were encoLlraging two <br />ratings for any issue over $100 million. However, because of the different treatment of PCBs among the three rating <br />agencies, two ratings often meant split ratings with S&P higher than Moody's and Fitch. More recently, evidence suggests <br />that the negative impact of split ratings is greater than the positive impact of having two ratings. Therefore, no matter the <br />size of the 2021 POBs, we recommend a single rating from S&P. <br />Estimated S&P Rating and Credit Strategy. S&P most recently <br />affirmed the City's issuer credit rating at 'AA' in January 2020. <br />Unfortunately, the outbreak of COVID-19 and subsequent r""` w.i,ht ``"`" H.,h '"u' Ra•'"e <br />mcrr,. E a„Pw"r.., owl 2no I.no I.rn AAA <br />impact or) the global ernnnmy just n few rnonths later caused Ec,nnmy 30% 3 no 1 r,9 1 R4 AAt <br />S&P to reevaluate all sectors of municipal finance. While we """°t°"""" 20% 10o 19s 234 AA <br />Eiy_lu'..y 10% 1.00 2.2, 281 AA - <br />do not expect any downward rating action (especially since the E_deCta,y P CM11L,rty 10% 1 00 285 s 21 A <br />City has maintained its strong crediL profile), we do believe iL s_d,;e-ary re, ro,oance m% sao s25 :d1 A <br />will he diffirult to nhtnin An upgrade in the rurrent economic ''''oot&co,tlnp,CItJabilitcs 10% 4OU 3E 3J4 A- <br />Estinated Score 220 3 D] 424 33ti+ <br />climate. As the City may already know, S&P takes a fairly Eytim,tedPon R,ting AA 4 ? r 4,4 RRR <br />transparent, formulaic approach that heavily weighs the as; 474 nnR- <br />slrenglh of the locdl dnd regiondl economy, rndnagernenl practices dnd policies, budgetary perrorrndnce, liquidity, and <br />the debt and liability profile of the issuer. Using data from the 2020 CAFR and 2021 Budget, we estimate that the City <br />would maintain its strong 'AA' rating. <br />The credit story we plan to take to S&P will address the categories listed above; however, a primary focus will be on the <br />City's underlying economic fundamentals in light of the COVID-induced economic contraction, the financial management <br />policies, and Unfunded Employee Pension Liability Cost Reduction Policy it puts in place to ensure the long-term financial <br />sustainability of the General Fund. Provided below are some initial credit thoughts. <br />I, .. 1,x, I,,( The only glaring weakness in S&P's 2016 $&P Credit$corecard and Santa Ana Highlights <br />N <br />rating report and something outside the City's control.�n9 IflBi <br />However, since 2016, the City's median household q <br />income has grown nearly 40%, surpassing national levels. <br />Market values have skyrocketed, with citywide values <br />increasing by 260/ over the past S years. Single family <br />home growth has been equally Impressive, growing by <br />44% since 2016. <br />fatlaanalp!p root^era:: Management continues to be one of the " <br />strongest areas of the City's overall credit profile. <br />Comprehensive and fully integrated policies and practices a/A "1° "1° "1° <br />that are regularly reviewed and updated. Most notably, <br />the City recently slrenglhened its budgeL and reserve <br />policy in 2017. As we intend in do for S&P during the Practice D—nation <br />­o+o <br />review process, we have summarized the most important <br />policies in the accompanying graphic- 10�,r Rud eWr Flexibility: Unlike rndn nei hborin cities, the s r�--.LP " °" ^ " ^^1e ,errs,.=_. <br />g Y Y� Y g g r � ..,: <br />r „r . �.1 r r <br />City has significantly strengthened its budgetary flexibility U,e;E 4ca,F,c rr.,Lt�Lr,ra <br />over the past year, with operating reserves growing by D „-- <br />„ n <br />roughly $8 million to a total of $S3 million, representing <br />16.6% of General Fund ooeratinR reserves (adooted I.. (' w <br />policy goal). City Council 2312.14 ' ,f10i°,�' '-/9W21I <br />City of Santa Ana I Proposal to Provide Underwriting Services Page 12 <br />