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Resolution 2994-15 1 RESOLUTION NO. 2994-15 2 A REIMBURSEMENT RESOLUTION BY THE BOARD OF DIRECTORS 3 OF THE SOUTH TAHOE PUBLIC UTiLITY DISTRICT FOR THE AERATION BASIN 3 (Project) 4 5 WHEREAS, the South Tahoe Public Utility District ("District") desires to finance the 6 costs of constructing and/or reconstructing certain public facilities and improvements � relating to its water and wastewater system, including certain treatment facilities, pipelines and other infrastructure ("Project"); and, 8 9 WHEREAS, the Agency intends to finance the construction and/or reconstruction of the Project or porfions of the Project with moneys ("Project Funds") 10 provided by the State of California, acting by and through the State Water Resources Control Board (State Water Board); and, 11 �2 WHEREAS, the State Water Board may fund the Project Funds with proceeds from the sale of obligations the interest upon which is excluded from gross income for federal 13 income tax purposes (the"Obligations"), and, 14 WHEREAS, prior to either the issuance of the Obligations or the approval by the 15 State Water Board of the Project Funds the Agency desires to inc�r certain capital expenditures (the"Expenditures") with respect to the Project from available moneys of 16 the Agency; and, �7 WHEREAS, the Agency has determined that those moneys to be advanced on �g and after the date hereof to pay the Expenditures are available only for a temporary period and it is necessary to reimburse the Agency for the Expenditures from the �9 proceeds of the Obligations. 20 THEREFORE,THE AGENCY DOES HEREBY RESOLVE, ORDER AND DETERMINE AS FOLLOWS: 21 22 SECTION 1. The Agency hereby states its intention and reasonably expects to reimburse Expenditures paid prior to the issuance of the Obligations or the approval 23 by the State Water Board of the Project Funds. 24 SECTION 2. The reasonably expected maximum principal amount of the Project 25 Funds is $1,624,167. 26 SECTION 3. This Resolution is being adopted no Fater than 60 days after the date on which the Agency will expend moneys for the portion of the Project costs to be 2� reimbursed with Project Funds. 28 SECTION 4. Each Agency expenditure will be of a type properly chargeable to a 29 capital account under general federal income tax principles. 30 � SECTION 5. To the best of our knowledge, this Agency is not aware of the previous 2 adoption of official intents by the Agency that have been made as a matter of course 3 for the purpose of reimbursing expenditures and for which tax-exempt obligations have 4 not been issued. 5 SECTION 6. This Resolution is adopted as official intent of the Agency in order to comply with Treasury Regulation §1.150-2 and any other regulations of the Internal 6 Revenue Service relating to the qualification for reimbursement of Project costs. 7 SECTION 7. All the recitals in this Resolution are true and correct and this Agency so 8 finds, determines and represents. 9 WE, THE UNDERSIGNED, do hereby cerfify that the above and foregoing 10 Resolution was duly and regularly adopted and passed by the Board of Directors of the South Tahoe Public Utility District at a regular meeting duly held on the 20th day of 11 August, 2015, by the following vote: 12 13 AYES: Jones, Vogelgesang, Sheehan, Wallace 14 NOES: None 15 ABSENT: Cefalu 16 17 �$ Randy Vogelgesang, Board President 19 ATTEST: 20 21 ^ 22 Melonie Guttry, Clerk of the Board 23 24 25 26 27 28 29 30 Resolution No.2994-15 Page 2