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Finance Committee Agenda 08/11/2020 Finance Committee Agenda August 11, 2020 County Manager’s Front Conference Room 1:00 p.m. 1. Call to order 2. Approval of Agenda (meeting noticed on August 4, 2020) 3. Approval of Minutes from June 19, 2019 Meeting 4. Review and Discussion of Cover Memo on Financing New and Replacement Capital Infrastructures 5. Special Obligation Review Bonds, Series 2020A Taxable Special Obligation Revenue Bonds, Series 2020 B 6. Other Business 7. Public Comment 8. Adjourn – Next Meeting – TBD Collier County Government Communication & Customer Relations 3299 Tamiami Trail East, Suite 102 Naples, FL 34112-5746 colliergov.net twitter.com/CollierPIO facebook.com/CollierGov youtube.com/CollierGov August 4, 2020 FOR IMMEDIATE RELEASE NOTICE OF PUBLIC MEETING COLLIER COUNTY FINANCE COMMITTEE COLLIER COUNTY, FLORIDA TUESDAY, AUGUST 11, 2020 1:00 P.M. Notice is hereby given that the Collier County Finance Committee will meet Tuesday, August 11th at 1:00 p.m. in the County Manager’s Front Conference Room, second floor, Collier County Government Center, 3299 Tamiami Trail East, Naples, Fla. Individuals who would like to participate in person must complete and submit a speaker form prior to the beginning of the discussion about the item. About the public meeting: Two or more members of the Board of County Commissioners may be present and may participate at the meeting. The subject matter of this meeting may be an item for discussion and action at a future Board of County Commissioners meeting. All interested parties are invited to attend, and to register to speak. All registered public speakers will be limited to three minutes unless permission for additional time is granted by the chairman. The public is reminded that the CDC and Department of Health recommend social distancing and avoiding public gatherings when possible. Collier County Ordinance No. 2004-05 requires that all lobbyists shall, before engaging in any lobbying activities (including, but not limited to, addressing the Board of County Commissioners, an advisory board or quasi-judicial board), register with the Clerk to the Board at the Board Minutes and Records Department. Anyone who requires an auxiliary aid or service for effective communication, or other reasonable accommodations in order to participate in this proceeding, should contact the Collier County Facilities Management Department located at 3335 Tamiami Trail East, Naples, Florida 34112, or (239) 252-8380 as soon as possible, but no later than 48 hours before the scheduled event. Such reasonable accommodations will be provided at no cost to the individual. For more information, call Mark Isackson at (239) 252-8973. DRAFT COLLIER COUNTY FINANCE COMMITTEE MEETING MINUTES June 19, 2019, 3:00 P.M. Board members in attendance: Mark Isackson, Corporate Financial Operations CMO; Crystal Kinzel, Clerk of the Circuit Court and Comptroller; Joe Bellone, Director of Operations Support-Public Utilities; Gene Shue-Growth Management Operations Support Director; Susan Usher, Senior Budget Analyst OMB. Other attendees: Derek Johnssen-Clerk of Courts Finance Director; Jeff Klatzkow-County Attorney; Jim Gibson. Present by phone: Sergio Masvidal from the PFM Group; Steve Miller from Nabors, Giblin & Nickerson 1. Call to Order: Mark Isackson called the meeting to order at 3:05 p.m. 2. Approval of Agenda: Meeting noticed June 12, 2019. Crystal Kinzel made motion to approve agenda. Joe Bellone seconded. Unanimously approved. 3. Approval of Minutes from May 17, 2019 meeting: Correct spelling of Pete’s last name. Change from “Verona” to “Varona”. #4 within the fourth sentence, change “$29,000.00” to “$29,000,000.00”. Crystal made motion to approve minutes with mentioned minor changes and Mark Isackson seconded. Unanimously approved. 4. Golden Gate Golf Course “RFQ” – Taxable Special Obligation Revenue Note, Series 2019 (attachment): Committee discussed PFM’s recommendation and proposals. Sergio with PFM went over document. Mark went with “taxable” to give the Board flexibility since they don’t know what they are going to do with it yet. Fees also include the cost of issuance. If the Board approves this on 6/25/19, be ready to prepare documents for the 7/9/19 meeting. Any land closing costs with be paid out of the General Fund per Mark Isackson. Mark Isackson motioned to endorse document and Joe Bellone seconded. Crystal Kinzel rejected. Approved 4/1. 5. Other Business: Derek Johnssen discussed some thoughts on the Debt Policy. Policy for other funds not recommended by Jeff Klatzkow. 6. Other Business: None. 7. Public Comment: None 8. Adjourn: Meeting adjourned at 3:25 p.m. Motioned by Mark Isackson and seconded by Susan Usher. Unanimously approved. Next meeting TBD. Financing New and Replacement Capital Infrastructure New debt or existing debt that is restructured is not part of any adopted budget; rather issued new or restructured debt forms part of the amended budget after approval by the Board. For at least the past two fiscal years a discussion of new and replacement capital infrastructure financing has been discussed by the Board of County Commissioners at the time of Budget Policy adoption and during budget workshops. Over the past two plus years $179 million in new debt has been issued for various strategic capital projects and initiatives. These include; • April 2018 commercial paper (CP) draw for $12 million to acquire 60 acres on which facilities for the new amateur sports complex will be constructed. • Tourist Tax Bonds, Series 2018 dated October 2018 in the amount of $62.9 million to finance construction of Amateur Sports Complex facilities • Collier County Water-Sewer District Revenue Bonds dated April 2019 in the amount of $76.2 million to finance the acquisition, construction and equipping of various utility capital improvements serving the northeast area of Collier County. • Strategic purchase of the Golden Gate Golf Course in July 2019 through a competitive bank loan for $28 million. Further, the Board of County Commissioners in May 2020 authorized the strategic purchase of 967 acres known as the Hussey property at a cost not to exceed $10,030,025 with closing scheduled for December 2020. The issuance of debt for capital improvements is generally considered as a good alternative to pay as you go under the philosophy that future tax payers who will also enjoy the capital improvements should participate in funding capital improvements rather than that burden falling solely to existing tax payers. Further, the low interest rate environment, the County’s investment quality credit rating, a revenue to debt service ratio well below the self-imposed cap of 13%, and not raising the millage rate to pay debt service for world class capital amenities provide further rationale for issuing strategic debt. Total general governmental and enterprise principal debt outstanding dropped $332 million over the ten (10) year period from a high of $788 million in FY 2008 prior to the recent new debt issues. Pursuant to the Collier County Debt Management Policy, several guiding principles have been identified that provide the framework within which the issuance, management, continuing evaluation of and reporting on all debt obligations issued by the County takes place. Asset Life: The County will consider long-term financing for the acquisition, maintenance, replacement or expansion of physical assets (including land) only if they have a useful life of at least five (5) years. Debt will be used only to finance capital projects and equipment, except in case of emergency. County debt will generally not be issued for periods exceeding the useful life or average useful lives of the project or projects financed. Capital Financing: Debt of longer amortization periods will be issued for capital projects when it is an appropriate means to achieve a fair allocation of costs between current and future beneficiaries. Debt shall not, in general, be used for projects solely because insufficient funds are budgeted at the time of acquisition or construction. To the degree possible, the County will rely on specifically generated funds and or grants and contributions from other governments to finance its capital needs on a pay as you go basis. To achieve this, it may become necessary to secure short term (not exceeding 5 years amortization) construction funding. Such financing is anticipated and allows maximum flexibility in CIP implementation. A decision to issue some component of short or long-term debt is based upon level of service standards, the timing of any capital improvement, ability to execute, the credit market environment, and cost of capital. The County had pursued a strategy in recent history (FY 2008 and prior years) by incurring short term commercial paper loans for capital projects and refinancing that short-term debt with longer term bonds or other long-term credit instruments which match the asset’s useful life. Short term commercial paper loans carry a low variable interest rate – currently at 2.14% and funds can be accessed within about 30-45 days of approving the authorizing resolution. The advantage of long term competitively issued bonded debt especially in a low interest rate environment is that budget certainty for the cost of credit is achieved and interest rates are fixed. Generally, a project should be ready for construction and proceeds must reasonably be expected to be spent within a three-year window from debt issuance or adverse tax consequences may occur. Long term bonded debt or in the alternative competitively issue bank loans can be issued normally within a ninety (90) day window. The County’s current general governmental long-term debt portfolio is comprised primarily of special obligation revenue bond debt under a covenant to budget and appropriate all legally available non- ad valorem revenue. It is anticipated that this long- term debt structure will be used under future new credit scenarios. New Debt Strategy: Passage of the Local Option Infrastructure Sales Tax does not eliminate the need to finance future infrastructure needs. At the very least, new debt will be considered as projects are engineered in the following circumstances; • Financing $10 million to acquire 967 acres known as the Hussey property using a competitively solicited short term taxable bank loan like the instrument used to purchase the Golden Gate Golf Course. • Preparations for cash flowing, internal borrowing or possibly market financing various capital sidewalk, lake bank restoration and maintenance facility improvements within the Pelican Bay Services District. The specific method of funding will be finalized after engineered cost estimates are received. • Potential acquisition of 965 acres in eastern Collier County known as the Camp Keais site pending negotiations with the property owner and Board direction. • Securing up to $60 million in financing for various stormwater system improvements through tax exempt debt secured from a pledge of the County’s covenant to budget and appropriate (CBA) all legally available non ad-valorem revenue. • Replacement and upgrades to various parks aquatic infrastructure and other park facilities totaling up to $20 million through tax exempt debt secured from a pledge of the County’s covenant to budget and appropriate (CBA) all legally available non ad-valorem revenue. • Future road infrastructure paid from extending the county’s gas taxes upon their expiration in 2025 and bonding those gas taxes for planned improvements. • Facility relocation improvements not covered by cash and carry appropriations with the amount to be determined. Debt service would be paid generally from a portion of existing annual recurring appropriations set aside to repair and replace above named infrastructure. Financing Scenario One – Base Case The County has progressed in the planning process and some form of credit financing will be issued in the October/November 2020 time frame for strategic property acquisition. The Board already approved purchase of the Hussey property and will likely proceed with strategic purchase of the Camp Keais property. Total cost for each will be $10 million and $15 million respectively and both financing will be taxable for maximum land use planning flexibility and extend 25 years like the Golden Gate Golf Course purchase. Further, taking out the remaining variable rate CP loan of $10 million used to purchase the sports complex site on a tax-exempt basis seems appropriate at this time given market conditions. As such a Series A Tax Exempt and a Series B Taxable financing structure will be used. A preliminary planning numbers run for the base case financing scenario is attached. Financing Scenario Two – Base Case plus Tax Exempt Financing for Stormwater and Parks Aquatics In addition to the base financing scenario, tax exempt financing totaling an additional $50 million is recommended to initiate storm-water infrastructure projects and parks aquatics infrastructure replacement which are already engineered or close to engineering completion and can be reasonably completed and funds exhausted within the three (3) year IRS spend down requirement. Several stormwater projects which are not part of existing grant funding remain unfunded and would substantially enhance system capacity and drainage capability. These include; Golden Gate Outfall, West Goodlette partner project with the City of Naples, Continuation of Naples Park drainage improvements, Palm River and Old Lely. While these projects exceed $30 million, execution based upon tax exempt spend down requirements dictate prioritization based upon engineering status and internal/external project collaboration. Park aquatic and pump rehabilitation and replacement is also a significant strategic priority and financing would allow for a complete replacement of infrastructure at several pool facilities including North Collier Regional Park’s “Sun and Fun”. Financing Scenario Three – Base Case plus Tax Exempt Financing for Stormwater and Parks Aquatics Plus a Taxable Component for Stormwater Infrastructure and other General Governmental Projects Despite the Local Option Infrastructure Sales Tax which are funding specific capital project areas in accordance with referendum guidelines and state statute, other capital project needs like continued stormwater infrastructure improvements, general governmental facility relocations to areas like the Governmental Operations Business Park, further park infrastructure improvements, and road network improvements. This scenario adds $30 million to financing scenario two increasing the borrowing amount to $115 million. The taxable nature of this financing component allows for flexibility to direct funding as needed without constraints imposed by tax exempt spend down requirements. Summary and Recommendation The County is positioned to take advantage of its exemplary investment quality credit rating and current market conditions to finance several needed capital infrastructure projects at historically low interest rates. Twelve to Eighteen months from now could present a vastly different credit environment where interest rates are higher and the appetite for municipal debt is less competitive. It is recommended that members of the Finance Committee strongly consider Finance Scenario Three borrowing $115 million under the following structural characteristics; • Taxable debt totaling $25 million termed no longer than 25 years to purchase the Hussey and Camp Keais properties • Tax Exempt debt to take out CP loan for purchase of the sports complex property totaling $10 million (outstanding balance) termed through 2045 which matches the original maturity used to structure the CP loan • Tax Exempt debt totaling $30 million for stormwater improvements termed no longer than 20 years • Tax Exempt debt totaling $20 million for parks aquatic improvements termed no longer than 10 years • Taxable debt totaling $30 million for continued stormwater improvements and other general governmental infrastructure improvements termed no longer than 20 years. The all in TIC planned for Scenario Three is 2.18% and it is conceivable that the competitive bid process would produce interest rates below 2.00%. Even more intriguing is that depending upon the interest rate bid, the cost of capital financing may approach the pooled interest rate currently achieved on County investments. The interest rate spread between taxable and tax-exempt debt is roughly 25 to 30 basis points which seems a small price to pay for spend down flexibility when borrowing now in what is arguably one of the best interest rate environments for municipal debt. Preliminary numbers prepared by PFM Financial Advisors LLC are attached for each financing scenario. Market Conditions as of August 2020 Base Case (Land + CP Takeout) Base + TE Projects Base + TE + Taxable Stormwater Structure Level Debt Service (25 Year) Level Debt Service (25 Year) Level Debt Service (25 Year) Dated / Delivery Date October 7, 2020 October 7, 2020 October 7, 2020 Total Par Amount ($)33,395,000 74,455,000 104,760,000 Average Life (years)14.33 11.67 11.51 All-in-TIC (%)2.47%2.13%2.18% Maximum Annual Debt Service ($) 1,898,614 5,849,440 7,749,232 Total Debt Service ($) 47,324,224 105,203,035 143,110,689 Aug 3, 2020 2:44 pm Prepared by PFM Financial Advisors LLC Page 1 SOURCES AND USES OF FUNDS Collier County, Florida Series 2020 Financing *Preliminary numbers, subject to market conditions* $10 / bond estimate for Combined COI / UWD Dated Date 10/07/2020 Delivery Date 10/07/2020 Series 2020 Series 2020 Taxable Land Tax-Exempt CP Sources: Acquisition Takeout Total Bond Proceeds: Par Amount 25,255,000.00 8,140,000.00 33,395,000.00 Premium 1,943,771.50 1,943,771.50 25,255,000.00 10,083,771.50 35,338,771.50 Series 2020 Series 2020 Taxable Land Tax-Exempt CP Uses: Acquisition Takeout Total Project Fund Deposits: Land Purchase (Taxable) 25,000,000.00 25,000,000.00 CP Takeout (TE) 10,000,000.00 10,000,000.00 25,000,000.00 10,000,000.00 35,000,000.00 Delivery Date Expenses: Cost of Issuance 126,275.00 40,700.00 166,975.00 Underwriter's Discount 126,275.00 40,700.00 166,975.00 252,550.00 81,400.00 333,950.00 Other Uses of Funds: Additional Proceeds 2,450.00 2,371.50 4,821.50 25,255,000.00 10,083,771.50 35,338,771.50 Aug 3, 2020 2:44 pm Prepared by PFM Financial Advisors LLC Page 2BOND SUMMARY STATISTICSCollier County, FloridaSeries 2020 Financing*Preliminary numbers, subject to market conditions*$10 / bond estimate for Combined COI / UWDSeries 2020 Series 2020Taxable Land Tax-ExemptAcquisition CP Takeout AggregateDated Date 10/07/2020 10/07/2020 10/07/2020Delivery Date 10/07/2020 10/07/2020 10/07/2020Last Maturity 10/01/2045 10/01/2045 10/01/2045Arbitrage Yield 2.234489% 2.234489% 2.234489%True Interest Cost (TIC) 2.516482% 2.211962% 2.430374%All-In TIC 2.560409% 2.246964% 2.471732%Average Coupon 2.503179% 4.086412% 2.910146%Average Life (years) 14.081 15.115 14.333Duration of Issue (years) 11.625 11.740 11.658Par Amount 25,255,000.00 8,140,000.00 33,395,000.00Bond Proceeds 25,255,000.00 10,083,771.50 35,338,771.50Total Interest 8,901,533.54 5,027,690.00 13,929,223.54Net Interest 9,027,808.54 3,124,618.50 12,152,427.04Total Debt Service 34,156,533.54 13,167,690.00 47,324,223.54Maximum Annual Debt Service 1,369,548.90 529,600.00 1,898,613.80Average Annual Debt Service 1,367,172.79 527,058.97 1,894,231.76Underwriter's Fees (per $1000)Average TakedownOther Fee 5.000000 5.000000 5.000000Total Underwriter's Discount 5.000000 5.000000 5.000000Bid Price 99.500000 123.379257 105.320546Par Average AverageBond Component Value Price Coupon LifeBond Component 33,395,000.00 105.821 2.910% 14.33333,395,000.00 14.333 Aug 3, 2020 2:44 pm Prepared by PFM Financial Advisors LLC Page 3BOND SUMMARY STATISTICSCollier County, FloridaSeries 2020 Financing*Preliminary numbers, subject to market conditions*$10 / bond estimate for Combined COI / UWDAll-In ArbitrageTIC TIC YieldPar Value 33,395,000.00 33,395,000.00 33,395,000.00 + Accrued Interest + Premium (Discount) 1,943,771.50 1,943,771.50 1,943,771.50 - Underwriter's Discount-166,975.00 -166,975.00 - Cost of Issuance Expense-166,975.00 - Other AmountsTarget Value 35,171,796.50 35,004,821.50 35,338,771.50Target Date 10/07/2020 10/07/2020 10/07/2020Yield 2.430374% 2.471732% 2.234489% Aug 3, 2020 2:44 pm Prepared by PFM Financial Advisors LLC Page 4 BOND DEBT SERVICE BREAKDOWN Collier County, Florida Series 2020 Financing *Preliminary numbers, subject to market conditions* $10 / bond estimate for Combined COI / UWD Series 2020 Series 2020 Period Taxable Land Tax-Exempt CP Ending Acquisition Takeout Total 10/01/2021 1,346,611.84 519,840 1,866,451.84 10/01/2022 1,368,490.36 526,600 1,895,090.36 10/01/2023 1,365,347.60 527,100 1,892,447.60 10/01/2024 1,366,790.30 527,100 1,893,890.30 10/01/2025 1,367,004.30 526,600 1,893,604.30 10/01/2026 1,366,166.80 525,600 1,891,766.80 10/01/2027 1,369,513.80 529,100 1,898,613.80 10/01/2028 1,365,566.30 526,850 1,892,416.30 10/01/2029 1,365,176.16 529,100 1,894,276.16 10/01/2030 1,368,625.16 525,600 1,894,225.16 10/01/2031 1,365,786.36 529,400 1,895,186.36 10/01/2032 1,366,721.70 527,600 1,894,321.70 10/01/2033 1,366,294.26 525,400 1,891,694.26 10/01/2034 1,369,464.00 527,800 1,897,264.00 10/01/2035 1,366,074.00 529,600 1,895,674.00 10/01/2036 1,366,196.20 525,800 1,891,996.20 10/01/2037 1,366,074.40 526,600 1,892,674.40 10/01/2038 1,369,281.60 526,800 1,896,081.60 10/01/2039 1,365,637.60 526,400 1,892,037.60 10/01/2040 1,365,780.10 525,400 1,891,180.10 10/01/2041 1,369,548.90 528,800 1,898,348.90 10/01/2042 1,366,776.30 526,400 1,893,176.30 10/01/2043 1,367,567.50 528,400 1,895,967.50 10/01/2044 1,366,749.80 524,600 1,891,349.80 10/01/2045 1,369,288.20 525,200 1,894,488.20 34,156,533.54 13,167,690 47,324,223.54 Aug 3, 2020 2:44 pm Prepared by PFM Financial Advisors LLC Page 5 BOND DEBT SERVICE Collier County, Florida Series 2020 Taxable Land Acquisition Taxable Special Obligation Bonds $20MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Ending Principal Coupon Interest Debt Service 10/01/2021 805,000 0.907% 541,611.84 1,346,611.84 10/01/2022 825,000 0.987% 543,490.36 1,368,490.36 10/01/2023 830,000 1.031% 535,347.60 1,365,347.60 10/01/2024 840,000 1.165% 526,790.30 1,366,790.30 10/01/2025 850,000 1.275% 517,004.30 1,367,004.30 10/01/2026 860,000 1.355% 506,166.80 1,366,166.80 10/01/2027 875,000 1.594% 494,513.80 1,369,513.80 10/01/2028 885,000 1.739% 480,566.30 1,365,566.30 10/01/2029 900,000 1.839% 465,176.16 1,365,176.16 10/01/2030 920,000 1.939% 448,625.16 1,368,625.16 10/01/2031 935,000 2.039% 430,786.36 1,365,786.36 10/01/2032 955,000 2.139% 411,721.70 1,366,721.70 10/01/2033 975,000 2.239% 391,294.26 1,366,294.26 10/01/2034 1,000,000 2.339% 369,464.00 1,369,464.00 10/01/2035 1,020,000 2.439% 346,074.00 1,366,074.00 10/01/2036 1,045,000 2.404% 321,196.20 1,366,196.20 10/01/2037 1,070,000 2.504% 296,074.40 1,366,074.40 10/01/2038 1,100,000 2.604% 269,281.60 1,369,281.60 10/01/2039 1,125,000 2.654% 240,637.60 1,365,637.60 10/01/2040 1,155,000 2.704% 210,780.10 1,365,780.10 10/01/2041 1,190,000 2.754% 179,548.90 1,369,548.90 10/01/2042 1,220,000 2.804% 146,776.30 1,366,776.30 10/01/2043 1,255,000 2.854% 112,567.50 1,367,567.50 10/01/2044 1,290,000 2.904% 76,749.80 1,366,749.80 10/01/2045 1,330,000 2.954% 39,288.20 1,369,288.20 25,255,000 8,901,533.54 34,156,533.54 Aug 3, 2020 2:44 pm Prepared by PFM Financial Advisors LLC Page 6 BOND DEBT SERVICE Collier County, Florida Series 2020 Tax-Exempt CP Takeout Tax-Exempt Special Obligation Bonds $10MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Debt Ending Principal Coupon Interest Service 10/01/2021 180,000 5.000% 339,840 519,840 10/01/2022 190,000 5.000% 336,600 526,600 10/01/2023 200,000 5.000% 327,100 527,100 10/01/2024 210,000 5.000% 317,100 527,100 10/01/2025 220,000 5.000% 306,600 526,600 10/01/2026 230,000 5.000% 295,600 525,600 10/01/2027 245,000 5.000% 284,100 529,100 10/01/2028 255,000 5.000% 271,850 526,850 10/01/2029 270,000 5.000% 259,100 529,100 10/01/2030 280,000 4.000% 245,600 525,600 10/01/2031 295,000 4.000% 234,400 529,400 10/01/2032 305,000 4.000% 222,600 527,600 10/01/2033 315,000 4.000% 210,400 525,400 10/01/2034 330,000 4.000% 197,800 527,800 10/01/2035 345,000 4.000% 184,600 529,600 10/01/2036 355,000 4.000% 170,800 525,800 10/01/2037 370,000 4.000% 156,600 526,600 10/01/2038 385,000 4.000% 141,800 526,800 10/01/2039 400,000 4.000% 126,400 526,400 10/01/2040 415,000 4.000% 110,400 525,400 10/01/2041 435,000 4.000% 93,800 528,800 10/01/2042 450,000 4.000% 76,400 526,400 10/01/2043 470,000 4.000% 58,400 528,400 10/01/2044 485,000 4.000% 39,600 524,600 10/01/2045 505,000 4.000% 20,200 525,200 8,140,000 5,027,690 13,167,690 Aug 3, 2020 2:43 pm Prepared by PFM Financial Advisors LLC Page 1 SOURCES AND USES OF FUNDS Collier County, Florida Series 2020 Financing *Preliminary numbers, subject to market conditions* $10 / bond estimate for Combined COI / UWD Dated Date 10/07/2020 Delivery Date 10/07/2020 Series 2020 Series 2020 Series 2020 Series 2020 Tax-Exempt Taxable Land Tax-Exempt CP Tax-Exempt Aquatics Sources: Acquisition Takeout Stormwater Facility Total Bond Proceeds: Par Amount 25,255,000.00 8,140,000.00 24,640,000.00 16,420,000.00 74,455,000.00 Premium 1,943,771.50 5,608,317.10 3,744,430.80 11,296,519.40 25,255,000.00 10,083,771.50 30,248,317.10 20,164,430.80 85,751,519.40 Series 2020 Series 2020 Series 2020 Series 2020 Tax-Exempt Taxable Land Tax-Exempt CP Tax-Exempt Aquatics Uses: Acquisition Takeout Stormwater Facility Total Project Fund Deposits: Land Purchase (Taxable) 25,000,000.00 25,000,000.00 CP Takeout (TE) 10,000,000.00 10,000,000.00 Stormwater (TE) 30,000,000.00 30,000,000.00 Aquatics Center (TE) 20,000,000.00 20,000,000.00 25,000,000.00 10,000,000.00 30,000,000.00 20,000,000.00 85,000,000.00 Delivery Date Expenses: Cost of Issuance 126,275.00 40,700.00 123,200.00 82,100.00 372,275.00 Underwriter's Discount 126,275.00 40,700.00 123,200.00 82,100.00 372,275.00 252,550.00 81,400.00 246,400.00 164,200.00 744,550.00 Other Uses of Funds: Additional Proceeds 2,450.00 2,371.50 1,917.10 230.80 6,969.40 25,255,000.00 10,083,771.50 30,248,317.10 20,164,430.80 85,751,519.40 Aug 3, 2020 2:43 pm Prepared by PFM Financial Advisors LLC Page 2BOND SUMMARY STATISTICSCollier County, FloridaSeries 2020 Financing*Preliminary numbers, subject to market conditions*$10 / bond estimate for Combined COI / UWDSeries 2020Series 2020 Series 2020 Series 2020 Tax-ExemptTaxable Land Tax-Exempt Tax-Exempt AquaticsAcquisition CP Takeout Stormwater Facility AggregateDated Date 10/07/2020 10/07/2020 10/07/2020 10/07/2020 10/07/2020Delivery Date 10/07/2020 10/07/2020 10/07/2020 10/07/2020 10/07/2020Last Maturity 10/01/2045 10/01/2045 10/01/2040 10/01/2030 10/01/2045Arbitrage Yield 1.745811% 1.745811% 1.745811% 1.745811% 1.745811%True Interest Cost (TIC) 2.516482% 2.211962% 2.003566% 0.877257% 2.080711%All-In TIC 2.560409% 2.246964% 2.046107% 0.954033% 2.126557%Average Coupon 2.503179% 4.086412% 4.153973% 4.790512% 3.539529%Average Life (years) 14.081 15.115 11.904 5.892 11.668Duration of Issue (years) 11.625 11.740 9.738 5.363 9.641Par Amount 25,255,000.00 8,140,000.00 24,640,000.00 16,420,000.00 74,455,000.00Bond Proceeds 25,255,000.00 10,083,771.50 30,248,317.10 20,164,430.80 85,751,519.40Total Interest 8,901,533.54 5,027,690.00 12,184,406.67 4,634,405.00 30,748,035.21Net Interest 9,027,808.54 3,124,618.50 6,699,289.57 972,074.20 19,823,790.81Total Debt Service 34,156,533.54 13,167,690.00 36,824,406.67 21,054,405.00 105,203,035.21Maximum Annual Debt Service 1,369,548.90 529,600.00 1,844,850.00 2,111,200.00 5,849,440.30Average Annual Debt Service 1,367,172.79 527,058.97 1,842,755.96 2,108,955.43 4,210,928.69Underwriter's Fees (per $1000)Average TakedownOther Fee 5.000000 5.000000 5.000000 5.000000 5.000000Total Underwriter's Discount 5.000000 5.000000 5.000000 5.000000 5.000000Bid Price 99.500000 123.379257 122.261027 122.304085 114.672278Par Average AverageBond Component Value Price Coupon LifeBond Component 74,455,000.00 115.172 3.540% 11.66874,455,000.00 11.668 Aug 3, 2020 2:43 pm Prepared by PFM Financial Advisors LLC Page 3BOND SUMMARY STATISTICSCollier County, FloridaSeries 2020 Financing*Preliminary numbers, subject to market conditions*$10 / bond estimate for Combined COI / UWDAll-In ArbitrageTIC TIC YieldPar Value 74,455,000.00 74,455,000.00 74,455,000.00 + Accrued Interest + Premium (Discount) 11,296,519.40 11,296,519.40 11,296,519.40 - Underwriter's Discount-372,275.00 -372,275.00 - Cost of Issuance Expense-372,275.00 - Other AmountsTarget Value 85,379,244.40 85,006,969.40 85,751,519.40Target Date 10/07/2020 10/07/2020 10/07/2020Yield 2.080711% 2.126557% 1.745811% Aug 3, 2020 2:43 pm Prepared by PFM Financial Advisors LLC Page 4 BOND DEBT SERVICE BREAKDOWN Collier County, Florida Series 2020 Financing *Preliminary numbers, subject to market conditions* $10 / bond estimate for Combined COI / UWD Series 2020 Series 2020 Series 2020 Series 2020 Tax-Exempt Period Taxable Land Tax-Exempt CP Tax-Exempt Aquatics Ending Acquisition Takeout Stormwater Facility Total 10/01/2021 1,346,611.84 519,840 1,812,756.67 2,072,355 5,751,563.51 10/01/2022 1,368,490.36 526,600 1,842,600.00 2,106,450 5,844,140.36 10/01/2023 1,365,347.60 527,100 1,842,100.00 2,107,950 5,842,497.60 10/01/2024 1,366,790.30 527,100 1,844,600.00 2,110,950 5,849,440.30 10/01/2025 1,367,004.30 526,600 1,844,850.00 2,110,200 5,848,654.30 10/01/2026 1,366,166.80 525,600 1,842,850.00 2,110,700 5,845,316.80 10/01/2027 1,369,513.80 529,100 1,843,600.00 2,107,200 5,849,413.80 10/01/2028 1,365,566.30 526,850 1,841,850.00 2,109,700 5,843,966.30 10/01/2029 1,365,176.16 529,100 1,842,600.00 2,107,700 5,844,576.16 10/01/2030 1,368,625.16 525,600 1,840,600.00 2,111,200 5,846,025.16 10/01/2031 1,365,786.36 529,400 1,842,800.00 3,737,986.36 10/01/2032 1,366,721.70 527,600 1,843,000.00 3,737,321.70 10/01/2033 1,366,294.26 525,400 1,841,200.00 3,732,894.26 10/01/2034 1,369,464.00 527,800 1,842,400.00 3,739,664.00 10/01/2035 1,366,074.00 529,600 1,841,400.00 3,737,074.00 10/01/2036 1,366,196.20 525,800 1,843,200.00 3,735,196.20 10/01/2037 1,366,074.40 526,600 1,842,600.00 3,735,274.40 10/01/2038 1,369,281.60 526,800 1,844,600.00 3,740,681.60 10/01/2039 1,365,637.60 526,400 1,844,000.00 3,736,037.60 10/01/2040 1,365,780.10 525,400 1,840,800.00 3,731,980.10 10/01/2041 1,369,548.90 528,800 1,898,348.90 10/01/2042 1,366,776.30 526,400 1,893,176.30 10/01/2043 1,367,567.50 528,400 1,895,967.50 10/01/2044 1,366,749.80 524,600 1,891,349.80 10/01/2045 1,369,288.20 525,200 1,894,488.20 34,156,533.54 13,167,690 36,824,406.67 21,054,405 105,203,035.21 Aug 3, 2020 2:43 pm Prepared by PFM Financial Advisors LLC Page 5 BOND DEBT SERVICE Collier County, Florida Series 2020 Taxable Land Acquisition Taxable Special Obligation Bonds $20MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Ending Principal Coupon Interest Debt Service 10/01/2021 805,000 0.907% 541,611.84 1,346,611.84 10/01/2022 825,000 0.987% 543,490.36 1,368,490.36 10/01/2023 830,000 1.031% 535,347.60 1,365,347.60 10/01/2024 840,000 1.165% 526,790.30 1,366,790.30 10/01/2025 850,000 1.275% 517,004.30 1,367,004.30 10/01/2026 860,000 1.355% 506,166.80 1,366,166.80 10/01/2027 875,000 1.594% 494,513.80 1,369,513.80 10/01/2028 885,000 1.739% 480,566.30 1,365,566.30 10/01/2029 900,000 1.839% 465,176.16 1,365,176.16 10/01/2030 920,000 1.939% 448,625.16 1,368,625.16 10/01/2031 935,000 2.039% 430,786.36 1,365,786.36 10/01/2032 955,000 2.139% 411,721.70 1,366,721.70 10/01/2033 975,000 2.239% 391,294.26 1,366,294.26 10/01/2034 1,000,000 2.339% 369,464.00 1,369,464.00 10/01/2035 1,020,000 2.439% 346,074.00 1,366,074.00 10/01/2036 1,045,000 2.404% 321,196.20 1,366,196.20 10/01/2037 1,070,000 2.504% 296,074.40 1,366,074.40 10/01/2038 1,100,000 2.604% 269,281.60 1,369,281.60 10/01/2039 1,125,000 2.654% 240,637.60 1,365,637.60 10/01/2040 1,155,000 2.704% 210,780.10 1,365,780.10 10/01/2041 1,190,000 2.754% 179,548.90 1,369,548.90 10/01/2042 1,220,000 2.804% 146,776.30 1,366,776.30 10/01/2043 1,255,000 2.854% 112,567.50 1,367,567.50 10/01/2044 1,290,000 2.904% 76,749.80 1,366,749.80 10/01/2045 1,330,000 2.954% 39,288.20 1,369,288.20 25,255,000 8,901,533.54 34,156,533.54 Aug 3, 2020 2:43 pm Prepared by PFM Financial Advisors LLC Page 6 BOND DEBT SERVICE Collier County, Florida Series 2020 Tax-Exempt CP Takeout Tax-Exempt Special Obligation Bonds $10MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Debt Ending Principal Coupon Interest Service 10/01/2021 180,000 5.000% 339,840 519,840 10/01/2022 190,000 5.000% 336,600 526,600 10/01/2023 200,000 5.000% 327,100 527,100 10/01/2024 210,000 5.000% 317,100 527,100 10/01/2025 220,000 5.000% 306,600 526,600 10/01/2026 230,000 5.000% 295,600 525,600 10/01/2027 245,000 5.000% 284,100 529,100 10/01/2028 255,000 5.000% 271,850 526,850 10/01/2029 270,000 5.000% 259,100 529,100 10/01/2030 280,000 4.000% 245,600 525,600 10/01/2031 295,000 4.000% 234,400 529,400 10/01/2032 305,000 4.000% 222,600 527,600 10/01/2033 315,000 4.000% 210,400 525,400 10/01/2034 330,000 4.000% 197,800 527,800 10/01/2035 345,000 4.000% 184,600 529,600 10/01/2036 355,000 4.000% 170,800 525,800 10/01/2037 370,000 4.000% 156,600 526,600 10/01/2038 385,000 4.000% 141,800 526,800 10/01/2039 400,000 4.000% 126,400 526,400 10/01/2040 415,000 4.000% 110,400 525,400 10/01/2041 435,000 4.000% 93,800 528,800 10/01/2042 450,000 4.000% 76,400 526,400 10/01/2043 470,000 4.000% 58,400 528,400 10/01/2044 485,000 4.000% 39,600 524,600 10/01/2045 505,000 4.000% 20,200 525,200 8,140,000 5,027,690 13,167,690 Aug 3, 2020 2:43 pm Prepared by PFM Financial Advisors LLC Page 7 BOND DEBT SERVICE Collier County, Florida Series 2020 Tax-Exempt Stormwater Tax-Exempt Special Obligation Bonds $25MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Ending Principal Coupon Interest Debt Service 10/01/2021 760,000 5.000% 1,052,756.67 1,812,756.67 10/01/2022 810,000 5.000% 1,032,600.00 1,842,600.00 10/01/2023 850,000 5.000% 992,100.00 1,842,100.00 10/01/2024 895,000 5.000% 949,600.00 1,844,600.00 10/01/2025 940,000 5.000% 904,850.00 1,844,850.00 10/01/2026 985,000 5.000% 857,850.00 1,842,850.00 10/01/2027 1,035,000 5.000% 808,600.00 1,843,600.00 10/01/2028 1,085,000 5.000% 756,850.00 1,841,850.00 10/01/2029 1,140,000 5.000% 702,600.00 1,842,600.00 10/01/2030 1,195,000 4.000% 645,600.00 1,840,600.00 10/01/2031 1,245,000 4.000% 597,800.00 1,842,800.00 10/01/2032 1,295,000 4.000% 548,000.00 1,843,000.00 10/01/2033 1,345,000 4.000% 496,200.00 1,841,200.00 10/01/2034 1,400,000 4.000% 442,400.00 1,842,400.00 10/01/2035 1,455,000 4.000% 386,400.00 1,841,400.00 10/01/2036 1,515,000 4.000% 328,200.00 1,843,200.00 10/01/2037 1,575,000 4.000% 267,600.00 1,842,600.00 10/01/2038 1,640,000 4.000% 204,600.00 1,844,600.00 10/01/2039 1,705,000 4.000% 139,000.00 1,844,000.00 10/01/2040 1,770,000 4.000% 70,800.00 1,840,800.00 24,640,000 12,184,406.67 36,824,406.67 Aug 3, 2020 2:43 pm Prepared by PFM Financial Advisors LLC Page 8 BOND DEBT SERVICE Collier County, Florida Series 2020 Tax-Exempt Aquatics Facility Tax-Exempt Special Obligation Bonds $25MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Debt Ending Principal Coupon Interest Service 10/01/2021 1,285,000 5.000% 787,355 2,072,355 10/01/2022 1,370,000 5.000% 736,450 2,106,450 10/01/2023 1,440,000 5.000% 667,950 2,107,950 10/01/2024 1,515,000 5.000% 595,950 2,110,950 10/01/2025 1,590,000 5.000% 520,200 2,110,200 10/01/2026 1,670,000 5.000% 440,700 2,110,700 10/01/2027 1,750,000 5.000% 357,200 2,107,200 10/01/2028 1,840,000 5.000% 269,700 2,109,700 10/01/2029 1,930,000 5.000% 177,700 2,107,700 10/01/2030 2,030,000 4.000% 81,200 2,111,200 16,420,000 4,634,405 21,054,405 Aug 3, 2020 2:41 pm Prepared by PFM Financial Advisors LLC Page 1 SOURCES AND USES OF FUNDS Collier County, Florida Series 2020 Financing *Preliminary numbers, subject to market conditions* $10 / bond estimate for Combined COI / UWD Dated Date 10/07/2020 Delivery Date 10/07/2020 Series 2020 Series 2020 Series 2020 Series 2020 Tax-Exempt Series 2020 Taxable Land Tax-Exempt CP Tax-Exempt Aquatics Taxable Sources: Acquisition Takeout Stormwater Facility Stormwater Total Bond Proceeds: Par Amount 25,255,000.00 8,140,000.00 24,640,000.00 16,420,000.00 30,305,000.00 104,760,000.00 Premium 1,943,771.50 5,608,317.10 3,744,430.80 11,296,519.40 25,255,000.00 10,083,771.50 30,248,317.10 20,164,430.80 30,305,000.00 116,056,519.40 Series 2020 Series 2020 Series 2020 Series 2020 Tax-Exempt Series 2020 Taxable Land Tax-Exempt CP Tax-Exempt Aquatics Taxable Uses: Acquisition Takeout Stormwater Facility Stormwater Total Project Fund Deposits: Land Purchase (Taxable) 25,000,000.00 25,000,000.00 CP Takeout (TE) 10,000,000.00 10,000,000.00 Stormwater (TE) 30,000,000.00 30,000,000.00 Aquatics Center (TE) 20,000,000.00 20,000,000.00 Stormwater (Taxable)30,000,000.00 30,000,000.00 25,000,000.00 10,000,000.00 30,000,000.00 20,000,000.00 30,000,000.00 115,000,000.00 Delivery Date Expenses: Cost of Issuance 126,275.00 40,700.00 123,200.00 82,100.00 151,525.00 523,800.00 Underwriter's Discount 126,275.00 40,700.00 123,200.00 82,100.00 151,525.00 523,800.00 252,550.00 81,400.00 246,400.00 164,200.00 303,050.00 1,047,600.00 Other Uses of Funds: Additional Proceeds 2,450.00 2,371.50 1,917.10 230.80 1,950.00 8,919.40 25,255,000.00 10,083,771.50 30,248,317.10 20,164,430.80 30,305,000.00 116,056,519.40 Aug 3, 2020 2:41 pm Prepared by PFM Financial Advisors LLC Page 2BOND SUMMARY STATISTICSCollier County, FloridaSeries 2020 Financing*Preliminary numbers, subject to market conditions*$10 / bond estimate for Combined COI / UWDSeries 2020Series 2020 Series 2020 Series 2020 Tax-Exempt Series 2020Taxable Land Tax-Exempt Tax-Exempt Aquatics TaxableAcquisition CP Takeout Stormwater Facility Stormwater AggregateDated Date 10/07/2020 10/07/2020 10/07/2020 10/07/2020 10/07/2020 10/07/2020Delivery Date 10/07/2020 10/07/2020 10/07/2020 10/07/2020 10/07/2020 10/07/2020Last Maturity 10/01/2045 10/01/2045 10/01/2040 10/01/2030 10/01/2040 10/01/2045Arbitrage Yield 1.890878% 1.890878% 1.890878% 1.890878% 1.890878% 1.890878%True Interest Cost (TIC) 2.516482% 2.211962% 2.003566% 0.877257% 2.287754% 2.135444%All-In TIC 2.560409% 2.246964% 2.046107% 0.954033% 2.340436% 2.183096%Average Coupon 2.503179% 4.086412% 4.153973% 4.790512% 2.257287% 3.181286%Average Life (years) 14.081 15.115 11.904 5.892 11.114 11.507Duration of Issue (years) 11.625 11.740 9.738 5.363 9.682 9.648Par Amount 25,255,000.00 8,140,000.00 24,640,000.00 16,420,000.00 30,305,000.00 104,760,000.00Bond Proceeds 25,255,000.00 10,083,771.50 30,248,317.10 20,164,430.80 30,305,000.00 116,056,519.40Total Interest 8,901,533.54 5,027,690.00 12,184,406.67 4,634,405.00 7,602,654.24 38,350,689.45Net Interest 9,027,808.54 3,124,618.50 6,699,289.57 972,074.20 7,754,179.24 27,577,970.05Total Debt Service 34,156,533.54 13,167,690.00 36,824,406.67 21,054,405.00 37,907,654.24 143,110,689.45Maximum Annual Debt Service 1,369,548.90 529,600.00 1,844,850.00 2,111,200.00 1,899,791.76 7,749,232.06Average Annual Debt Service 1,367,172.79 527,058.97 1,842,755.96 2,108,955.43 1,896,963.51 5,728,246.41Underwriter's Fees (per $1000)Average TakedownOther Fee 5.000000 5.000000 5.000000 5.000000 5.000000 5.000000Total Underwriter's Discount 5.000000 5.000000 5.000000 5.000000 5.000000 5.000000Bid Price 99.500000 123.379257 122.261027 122.304085 99.500000 110.283237Par Average AverageBond Component Value Price Coupon LifeBond Component 104,760,000.00 110.783 3.181% 11.507104,760,000.00 11.507 Aug 3, 2020 2:41 pm Prepared by PFM Financial Advisors LLC Page 3BOND SUMMARY STATISTICSCollier County, FloridaSeries 2020 Financing*Preliminary numbers, subject to market conditions*$10 / bond estimate for Combined COI / UWDAll-In ArbitrageTIC TIC YieldPar Value 104,760,000.00 104,760,000.00 104,760,000.00 + Accrued Interest + Premium (Discount) 11,296,519.40 11,296,519.40 11,296,519.40 - Underwriter's Discount-523,800.00 -523,800.00 - Cost of Issuance Expense-523,800.00 - Other AmountsTarget Value 115,532,719.40 115,008,919.40 116,056,519.40Target Date 10/07/2020 10/07/2020 10/07/2020Yield 2.135444% 2.183096% 1.890878% Aug 3, 2020 2:41 pm Prepared by PFM Financial Advisors LLC Page 4 BOND DEBT SERVICE BREAKDOWN Collier County, Florida Series 2020 Financing *Preliminary numbers, subject to market conditions* $10 / bond estimate for Combined COI / UWD Series 2020 Series 2020 Series 2020 Series 2020 Tax-Exempt Series 2020 Period Taxable Land Tax-Exempt CP Tax-Exempt Aquatics Taxable Ending Acquisition Takeout Stormwater Facility Stormwater Total 10/01/2021 1,346,611.84 519,840 1,812,756.67 2,072,355 1,863,207.82 7,614,771.33 10/01/2022 1,368,490.36 526,600 1,842,600.00 2,106,450 1,896,483.10 7,740,623.46 10/01/2023 1,365,347.60 527,100 1,842,100.00 2,107,950 1,898,504.06 7,741,001.66 10/01/2024 1,366,790.30 527,100 1,844,600.00 2,110,950 1,899,791.76 7,749,232.06 10/01/2025 1,367,004.30 526,600 1,844,850.00 2,110,200 1,899,122.50 7,747,776.80 10/01/2026 1,366,166.80 525,600 1,842,850.00 2,110,700 1,896,782.50 7,742,099.30 10/01/2027 1,369,513.80 529,100 1,843,600.00 2,107,200 1,898,151.26 7,747,565.06 10/01/2028 1,365,566.30 526,850 1,841,850.00 2,109,700 1,895,914.96 7,739,881.26 10/01/2029 1,365,176.16 529,100 1,842,600.00 2,107,700 1,896,308.10 7,740,884.26 10/01/2030 1,368,625.16 525,600 1,840,600.00 2,111,200 1,894,826.50 7,740,851.66 10/01/2031 1,365,786.36 529,400 1,842,800.00 1,896,420.16 5,634,406.52 10/01/2032 1,366,721.70 527,600 1,843,000.00 1,895,937.10 5,633,258.80 10/01/2033 1,366,294.26 525,400 1,841,200.00 1,898,317.36 5,631,211.62 10/01/2034 1,369,464.00 527,800 1,842,400.00 1,898,388.96 5,638,052.96 10/01/2035 1,366,074.00 529,600 1,841,400.00 1,896,081.90 5,633,155.90 10/01/2036 1,366,196.20 525,800 1,843,200.00 1,896,326.20 5,631,522.40 10/01/2037 1,366,074.40 526,600 1,842,600.00 1,896,179.40 5,631,453.80 10/01/2038 1,369,281.60 526,800 1,844,600.00 1,898,361.00 5,639,042.60 10/01/2039 1,365,637.60 526,400 1,844,000.00 1,897,660.80 5,633,698.40 10/01/2040 1,365,780.10 525,400 1,840,800.00 1,894,888.80 5,626,868.90 10/01/2041 1,369,548.90 528,800 1,898,348.90 10/01/2042 1,366,776.30 526,400 1,893,176.30 10/01/2043 1,367,567.50 528,400 1,895,967.50 10/01/2044 1,366,749.80 524,600 1,891,349.80 10/01/2045 1,369,288.20 525,200 1,894,488.20 34,156,533.54 13,167,690 36,824,406.67 21,054,405 37,907,654.24 143,110,689.45 Aug 3, 2020 2:41 pm Prepared by PFM Financial Advisors LLC Page 5 BOND DEBT SERVICE Collier County, Florida Series 2020 Taxable Land Acquisition Taxable Special Obligation Bonds $20MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Ending Principal Coupon Interest Debt Service 10/01/2021 805,000 0.907% 541,611.84 1,346,611.84 10/01/2022 825,000 0.987% 543,490.36 1,368,490.36 10/01/2023 830,000 1.031% 535,347.60 1,365,347.60 10/01/2024 840,000 1.165% 526,790.30 1,366,790.30 10/01/2025 850,000 1.275% 517,004.30 1,367,004.30 10/01/2026 860,000 1.355% 506,166.80 1,366,166.80 10/01/2027 875,000 1.594% 494,513.80 1,369,513.80 10/01/2028 885,000 1.739% 480,566.30 1,365,566.30 10/01/2029 900,000 1.839% 465,176.16 1,365,176.16 10/01/2030 920,000 1.939% 448,625.16 1,368,625.16 10/01/2031 935,000 2.039% 430,786.36 1,365,786.36 10/01/2032 955,000 2.139% 411,721.70 1,366,721.70 10/01/2033 975,000 2.239% 391,294.26 1,366,294.26 10/01/2034 1,000,000 2.339% 369,464.00 1,369,464.00 10/01/2035 1,020,000 2.439% 346,074.00 1,366,074.00 10/01/2036 1,045,000 2.404% 321,196.20 1,366,196.20 10/01/2037 1,070,000 2.504% 296,074.40 1,366,074.40 10/01/2038 1,100,000 2.604% 269,281.60 1,369,281.60 10/01/2039 1,125,000 2.654% 240,637.60 1,365,637.60 10/01/2040 1,155,000 2.704% 210,780.10 1,365,780.10 10/01/2041 1,190,000 2.754% 179,548.90 1,369,548.90 10/01/2042 1,220,000 2.804% 146,776.30 1,366,776.30 10/01/2043 1,255,000 2.854% 112,567.50 1,367,567.50 10/01/2044 1,290,000 2.904% 76,749.80 1,366,749.80 10/01/2045 1,330,000 2.954% 39,288.20 1,369,288.20 25,255,000 8,901,533.54 34,156,533.54 Aug 3, 2020 2:41 pm Prepared by PFM Financial Advisors LLC Page 6 BOND DEBT SERVICE Collier County, Florida Series 2020 Tax-Exempt CP Takeout Tax-Exempt Special Obligation Bonds $10MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Debt Ending Principal Coupon Interest Service 10/01/2021 180,000 5.000% 339,840 519,840 10/01/2022 190,000 5.000% 336,600 526,600 10/01/2023 200,000 5.000% 327,100 527,100 10/01/2024 210,000 5.000% 317,100 527,100 10/01/2025 220,000 5.000% 306,600 526,600 10/01/2026 230,000 5.000% 295,600 525,600 10/01/2027 245,000 5.000% 284,100 529,100 10/01/2028 255,000 5.000% 271,850 526,850 10/01/2029 270,000 5.000% 259,100 529,100 10/01/2030 280,000 4.000% 245,600 525,600 10/01/2031 295,000 4.000% 234,400 529,400 10/01/2032 305,000 4.000% 222,600 527,600 10/01/2033 315,000 4.000% 210,400 525,400 10/01/2034 330,000 4.000% 197,800 527,800 10/01/2035 345,000 4.000% 184,600 529,600 10/01/2036 355,000 4.000% 170,800 525,800 10/01/2037 370,000 4.000% 156,600 526,600 10/01/2038 385,000 4.000% 141,800 526,800 10/01/2039 400,000 4.000% 126,400 526,400 10/01/2040 415,000 4.000% 110,400 525,400 10/01/2041 435,000 4.000% 93,800 528,800 10/01/2042 450,000 4.000% 76,400 526,400 10/01/2043 470,000 4.000% 58,400 528,400 10/01/2044 485,000 4.000% 39,600 524,600 10/01/2045 505,000 4.000% 20,200 525,200 8,140,000 5,027,690 13,167,690 Aug 3, 2020 2:41 pm Prepared by PFM Financial Advisors LLC Page 7 BOND DEBT SERVICE Collier County, Florida Series 2020 Tax-Exempt Stormwater Tax-Exempt Special Obligation Bonds $25MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Ending Principal Coupon Interest Debt Service 10/01/2021 760,000 5.000% 1,052,756.67 1,812,756.67 10/01/2022 810,000 5.000% 1,032,600.00 1,842,600.00 10/01/2023 850,000 5.000% 992,100.00 1,842,100.00 10/01/2024 895,000 5.000% 949,600.00 1,844,600.00 10/01/2025 940,000 5.000% 904,850.00 1,844,850.00 10/01/2026 985,000 5.000% 857,850.00 1,842,850.00 10/01/2027 1,035,000 5.000% 808,600.00 1,843,600.00 10/01/2028 1,085,000 5.000% 756,850.00 1,841,850.00 10/01/2029 1,140,000 5.000% 702,600.00 1,842,600.00 10/01/2030 1,195,000 4.000% 645,600.00 1,840,600.00 10/01/2031 1,245,000 4.000% 597,800.00 1,842,800.00 10/01/2032 1,295,000 4.000% 548,000.00 1,843,000.00 10/01/2033 1,345,000 4.000% 496,200.00 1,841,200.00 10/01/2034 1,400,000 4.000% 442,400.00 1,842,400.00 10/01/2035 1,455,000 4.000% 386,400.00 1,841,400.00 10/01/2036 1,515,000 4.000% 328,200.00 1,843,200.00 10/01/2037 1,575,000 4.000% 267,600.00 1,842,600.00 10/01/2038 1,640,000 4.000% 204,600.00 1,844,600.00 10/01/2039 1,705,000 4.000% 139,000.00 1,844,000.00 10/01/2040 1,770,000 4.000% 70,800.00 1,840,800.00 24,640,000 12,184,406.67 36,824,406.67 Aug 3, 2020 2:41 pm Prepared by PFM Financial Advisors LLC Page 8 BOND DEBT SERVICE Collier County, Florida Series 2020 Tax-Exempt Aquatics Facility Tax-Exempt Special Obligation Bonds $25MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Debt Ending Principal Coupon Interest Service 10/01/2021 1,285,000 5.000% 787,355 2,072,355 10/01/2022 1,370,000 5.000% 736,450 2,106,450 10/01/2023 1,440,000 5.000% 667,950 2,107,950 10/01/2024 1,515,000 5.000% 595,950 2,110,950 10/01/2025 1,590,000 5.000% 520,200 2,110,200 10/01/2026 1,670,000 5.000% 440,700 2,110,700 10/01/2027 1,750,000 5.000% 357,200 2,107,200 10/01/2028 1,840,000 5.000% 269,700 2,109,700 10/01/2029 1,930,000 5.000% 177,700 2,107,700 10/01/2030 2,030,000 4.000% 81,200 2,111,200 16,420,000 4,634,405 21,054,405 Aug 3, 2020 2:41 pm Prepared by PFM Financial Advisors LLC Page 9 BOND DEBT SERVICE Collier County, Florida Series 2020 Taxable Stormwater Taxable Special Obligation Bonds $30MM Par, Competitive Sale *Preliminary numbers, subject to market conditions* Period Ending Principal Coupon Interest Debt Service 10/01/2021 1,280,000 0.907% 583,207.82 1,863,207.82 10/01/2022 1,315,000 0.987% 581,483.10 1,896,483.10 10/01/2023 1,330,000 1.031% 568,504.06 1,898,504.06 10/01/2024 1,345,000 1.165% 554,791.76 1,899,791.76 10/01/2025 1,360,000 1.275% 539,122.50 1,899,122.50 10/01/2026 1,375,000 1.355% 521,782.50 1,896,782.50 10/01/2027 1,395,000 1.594% 503,151.26 1,898,151.26 10/01/2028 1,415,000 1.739% 480,914.96 1,895,914.96 10/01/2029 1,440,000 1.839% 456,308.10 1,896,308.10 10/01/2030 1,465,000 1.939% 429,826.50 1,894,826.50 10/01/2031 1,495,000 2.039% 401,420.16 1,896,420.16 10/01/2032 1,525,000 2.139% 370,937.10 1,895,937.10 10/01/2033 1,560,000 2.239% 338,317.36 1,898,317.36 10/01/2034 1,595,000 2.339% 303,388.96 1,898,388.96 10/01/2035 1,630,000 2.439% 266,081.90 1,896,081.90 10/01/2036 1,670,000 2.404% 226,326.20 1,896,326.20 10/01/2037 1,710,000 2.504% 186,179.40 1,896,179.40 10/01/2038 1,755,000 2.604% 143,361.00 1,898,361.00 10/01/2039 1,800,000 2.654% 97,660.80 1,897,660.80 10/01/2040 1,845,000 2.704% 49,888.80 1,894,888.80 30,305,000 7,602,654.24 37,907,654.24