HomeMy WebLinkAbout2015-027A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA
REGARDING THE FLORIDA AUDITOR GENERALS
PRELIMINARY AND TENTATIVE AUDIT FINDINGS AND
RECOMMENDATIONS CONCERNING THE FLORIDA
MUNICIPAL POWER AGENCY (FMPA) AND THE PLANS
OF THE CITY OF VERO BEACH IN RESPONSE TO THAT
AUDIT REPORT.
WHEREAS, the Town of Indian River Shores ("Town"), the City of Vero
Beach ("City"), and Indian River County (the "County") are participating in a state -
mandated mediation process under Chapter 164, Florida Statutes, to resolve issues
associated with a complaint of the Town of Indian River Shores ("Town") against the City
of Vero Beach ("City"), Case No. 312014 CA 000748, pending but presently in abeyance
in the Circuit Court in and for Indian River County, Florida (the "Lawsuit"), and
WHEREAS, as part of that state -mandated mediation process the Town,
the City, and the County have entered into an Interim Mediation Agreement, which
provides among other things that the Town will continue to abate the Lawsuit until March
2, 2015, so that the Parties can further evaluate options that would resolve the conflicts
between them; and
WHEREAS, under the Interim Mediation Agreement the City has agreed to
continue to work with the Florida Municipal Power Agency ("FMPA"), bond trustees and
others to effectuate the sale of the City's electric utility system to FPL; and
WHEREAS, the Florida Auditor General has conducted a full audit of the
FMPA and released its preliminary and tentative audit findings and recommendations on
January 21, 2015 (the "Audit Report"); and
WHEREAS, the Audit Report found that FMPA's "[fluel hedging practices
were not consistent with industry practices" and, as a result of those practices, "the FMPA
incurred net total losses of $247.6 million related to fuel hedging activities over the past
12 fiscal years"; and
WHEREAS, the Audit Report found that FMPA entered into a series of pay -
fixed interest rate swaps with notional amounts of $700 million associated with the
financing of a power plant project in Taylor County, Florida that was never built (the
"Taylor Swaps"); and
WHEREAS, the Audit Report found: FMPA's decision to enter into the
Taylor Swaps "represents risk-taking in excess of industry practice"; the "swaps were not
employed consistent with industry practices"; the swaps are likely to result in "significant
termination fees"; and in October of 2014 the swaps had a value of "negative $108
million"; and
WHEREAS, based on discussions at the City's special call meeting on
January 29, 2015, the County believes that the value of the Taylor Swaps has dropped
significantly since October 2014, and the swaps currently have an approximate value of
negative $150 million; and
WHEREAS, the Audit Report also raises serious concerns about other
aspects of FMPA's business practices, including its investment strategies, procurement
protocols, professional services contracts, salary and benefit policies, and entertainment
budgets; and
WHEREAS, a significant share of the hedging losses, swap termination
fees, and other operational costs incurred by FMPA are passed on to the customers of
the City's electric utility and other FMPA member utilities, and are a major driver of the
electric rate problems facing the citizens of our communities; and
WHEREAS, at its special call meeting on January 29, 2015, the City voted
to encourage FMPA to hire a consultant to protect against these abuses occurring in the
future; and
WHEREAS, the County applauds the City for trying to ensure that FMPA
does not repeat mistakes in the future, but also believes that the City should hold FMPA
accountable for its mistakes that have already occurred, and which have caused
economic harm to the City's electric utility customers; and
WHEREAS, the County believes that FMPA's intransigence and
mismanagement are primary causes of the electric rate problems that confront all of our
residents, and the City will never be able to solve those problems without holding FMPA
accountable;
NOW, THEREFORE, BE IT RESOLVED by the Board of County
Commissioners of Indian River County, Florida that:
Section 1. The County adopts as true and correct the recitals stated above and
incorporates same by reference as part of this Resolution.
Section 2. The County encourages the City to meet as soon as possible with the
FMPA as part of the City's obligations under the Interim Mediation Agreement to try to
resolve the Lawsuit by working with FMPA "to effectuate the sale of the City's electric
utility system to FPL." As part of that meeting the County encourages the City to:
a. Demand that the FMPA do an immediate market appraisal by an independent
expert of all assets and liabilities associated with the City of Vero Beach and
its contractual arrangements with FMPA; and
b. Discuss with FMPA the findings in the Audit Report including, but not limited to,
FMPA's hedging and swap losses; and
RESOLUTION NO. 2015-027
c. Request that FMPA end its opposition to the sale of the City's electric utility
system to FPL, and take whatever action is necessary to allow that sale to
move forward.
Section 3. The County encourages the City to also:
a. Request the Florida Auditor General and the Joint Legislative Auditing
Committee and any other appropriate committee of the Florida
Legislature to use any funds necessary to:
1. Determine the fair market value of the FMPA generation assets;
2. Determine the fair market value of the FMPA as a whole;
3. Prepare 3 years of pro forma financial statements based upon GASB
financial procedures, including balance sheets, profit and loss
statements and cash flow statements;
4. Review the Purvis, Gray & Company audits to determine what was
stated with respect to the internal controls and policies; and
5. Include FMEA in the pro formas to be performed.
b. Request legislative hearings on FMPA's activities; and
c. Engage in the statewide dialogue with members of FMPA and other
interested entities; and
d. Support an amendment to Florida Statutes which would give PSC
jurisdiction over FMPA and amendments which would subject FMPA to
other laws applicable to local governments, including municipalities that
do not currently apply to the FMPA.
Section 4. The County Attorney, or his designee, shall hand deliver on this day a
certified copy of the Resolution to the City Council requesting that the City consider the
Resolution at its meeting on February 17, 2015; and mail a copy to the Florida Auditor
General and the Joint Legislative Auditing Committee.
The resolution was moved for adoption by Commissioner Solari, and the
motion was seconded by Commissioner Zorc, and, upon being put to a vote, the vote
was as follows:
RESOLUTION NO. 2015-027
Chairman Wesley S. Davis
Aye
Vice Chairman Bob Solari
Aye
Commissioner Joseph E. Flescher
Aye
Commissioner Tim Zorc
Aye
Commissioner Peter D. O'Bryan
Aye
The Chairman thereupon declared the resolution duly passed and adopted this
17th day of February, 2015.
ATTEST: Jeffrey R. Smith, Clerk
of Court and Comptroller
By:
I
O
Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
INDIAN RIVER COUNTY, FLORIDA
B � 74
Wesley S. Davis, Chairman
0
APPROVED AS TO FORM
AND LEGAL SUFFICIENCY
BY--
Y'N EN.OLD
COUNTY ATTORNEY