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5.1. ERMUSR 01-14-2014 >1%*Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: Elk River Municipal Utilities Commission Theresa Slominski, Finance and Office Manager John Dietz—Chair Al Nadeau—Vice Chair Daryl Thompson—Trustee MEETING DATE: AGENDA ITEM NUMBER: January 14, 2014 5.1 SUBJECT: Refunding of Electric Bonds 2006A • BACKGROUND: Early last year we had discussed the potential for refunding debt issues 2006A and 2007A bonds. Our financial consultants, Springsted,provided further review of refunding bonds for Elk River Municipal Utilities, and at our December meeting we determined that we would like to refund the 2006A bonds in 2014,and in so doing,adjust the payment timeline to have the bonds paid in 2018. This positions ourselves for possible new bond issues related to the purchase power agreement with our new provider that will take effect in 2018. Terri Heaton from Springsted has been working with us on this implementation. DISCUSSION: Springsted has provided analysis on the 2006A refunding transaction and has provided information for the justification of this refunding with the adjusted timeline. A report is attached,providing the information related to the feasibility of the refunding and new timeline. Terri Heaton from Springsted will be at our Commission meeting to help explain the refunding and answer any questions you may have. Given the City of Elk River is the qualified entity to issue bonds, the resolution must be approved by the City Council to be effective. We have the necessary resolutions for the Utilities Commission and City Council to act upon in order to refund this bond issue. Successful action from the Utilities at the January 14th meeting would bring it before the City Council on January 21st for action. The resolutions are also attached for your review. The award of the bonds by the Utilities Commission would come back and be on the February 1 1'h agenda. ACTION REQUESTED: Staff recommends that the Elk River Municipal Utilities authorize and request the City Council to refund the 2006A Electric Bonds in February 2014, per the attached resolution. 1IWEAEA 11 Page1of1 1N EllEll 1 Reliable Public Power Provider POWERED To SERVE 66 City of Elk River, Minnesota Recommendations for Issuance of Bonds $2,125,000 Electric Revenue Refunding Bonds, Series 2014 The City Council and Utilities Commission have under consideration the issuance of bonds to refund an outstanding series of electric revenue bonds. This document provides information relative to the proposed issuance. KEY EVENTS: The following summary schedule includes the timing of some of the key events that will occur relative to the bond issuance. January 14,2014 Utilities Commission sets sale date and terms January 21,2014 City Council sets sale date and terms and authorizes Utilities Commission to award Bonds Week of January 27,2014 Rating conference is conducted February 11,2014,10:00 AM Competitive bids are received February 11,2014,3:30 PM Utilities Commission considers award of Bonds March 13, 2014(est.) Proceeds are received RATING: An application will be made for a rating on the Bonds. The City's electric revenue supported debt is currently rated 'Aa3' by Moody's Investors Service. The City and the Utility are in discussions with Springsted to determine which is in the best interest of both entities - to have the Bonds rated by Moody's or by Standard&Poor's Ratings Services. THE MARKET: Performance of the tax-exempt market is often measured by the Bond Buyer's Index("BBI") which measures the yield of high grade municipal bonds in the 201h year for general obligation bonds (the BBI 20 Bond Index) and the 30th year for revenue bonds (the BBI 25 Bond Index). The following chart illustrates these two indices over the past five years. BBI 25-bond(Revenue)and 20-bond(G.0.) Rates for 5 Years Ending 1/2/2014 ----BBI 25 Bond 6.5% —BB120 Bond 1/2/2014 6.0% ...._.. _... .. __.. ....__. 26 band:5.69% .. .. 20 bond:4.75% Yip•L 11. Y• ` _._ 5.5% ( r.. r^/ Ir 4.5% • r, r ,4\ nr• ,.,\\ oy.,` p9 ,,{L'.O A.�o ^o ^s .�% ,��),./.14,\ ,pry,,\ 611 A.Z49,,\ ,9 4er ca0Sr (2(1517 CIF g CO N o Dates Prepared by Springsted Incorporated Z Springsted 67 • POST ISSUANCE The issuance of these bonds will result in post-issuance compliance responsibilities. The COMPLIANCE: responsibilities are in two primary areas: i)compliance with federal arbitrage requirements and ii)compliance with secondary disclosure requirements. Federal arbitrage requirements include a wide range of implications that have been taken into account as your issue has been structured. Post-issuance compliance responsibilities for your tax-exempt issue include both rebate and yield restriction provisions of the IRS Code. In general terms the arbitrage requirements control the earnings on unexpended bond proceeds, including investment earnings, moneys held for debt service payments (which are considered to be proceeds under the IRS regulations), and/or reserves. Because the transaction is being conducted as a current refunding in which proceeds will be spent within 90 days, the City expects to meet the 6-month spending exception and gross proceeds that meet the test will qualify for an exception to rebate. Yield restriction provisions will apply to the debt service fund and the debt service reserve account and the funds should be monitored throughout the life of the Bonds. Secondary disclosure requirements result from an SEC requirement that underwriters provide ongoing disclosure information to investors. To meet this requirement, any prospective underwriter will require the City to commit to providing the information needed to comply under a continuing disclosure agreement. Springsted will provide arbitrage and continuing disclosure compliance services to the City under separate contracts. Contracts for these services will be provided to City staff. SUPPLEMENTAL Supplementary information will be available to staff including detailed terms and conditions of INFORMATION sale, comprehensive structuring schedules and information to assist in meeting post- AND issuance compliance responsibilities. BOND RECORD: Upon completion of the financing, a bond record will be provided that contains pertinent documents and final debt service calculations for the transaction. PURPOSE: Proceeds of the Bonds, together with $359,500 available in the Debt Service Reserve Account, will be used to (i)refund the August 1,2014 through August 1,2021 maturities of the City's Electric Revenue Bonds, Series 2006A (the "Prior Bonds"), dated March 2,2006; (ii)fund a debt service reserve fund;and(Hi) pay cost of issuance.The issuance of the Bonds is being conducted as a "current" refunding, in which the proceeds of the Bonds are used within ninety days of bond settlement to redeem the outstanding principal of the Prior Bonds. The maturities to be refunded are currently outstanding in the aggregate principal amount of$2,180,000. The purpose of the refunding is to restructure the Utility's debt and achieve interest cost savings. The Prior Bonds were originally issued to finance improvements and extensions to the City's Electric Utility system. AUTHORITY: Statutory Authority: The Bonds are being issued pursuant to Minnesota Statutes, Chapters 453 and 475. Parity Debt: In addition to the Bonds, the Utility has one other outstanding issue payable from net revenues of the Electric Utility system—the Electric Revenue Bonds, Series 2007A (the "Series 2007A Bonds"), today outstanding in the aggregate principal amount of$2,160,000 with a final maturity of February 1, 2022. Springsted Paget 68 Rate Covenant: The Utility covenants to set charges, fees and rentals for all service and benefits of whatsoever nature furnished and made available by the Utility sufficient to generate net revenues in each year, as defined in the bond resolution, of not less than 110%of the average annual debt service on the Bonds. Additional Bonds Test: The City reserves the right and privilege to issue additional revenue bonds, from time to time, payable from net revenues of the Electric System ranking on a parity with these Bonds and the Series 2007A Bonds. Before such additional parity bonds are issued, the Utility must demonstrate that the average annual net revenues of the Electric System for the last two complete fiscal years (ending December 31)were at least 1.25 times the average annual principal and interest payment on all outstanding bonds and the bonds then proposed to be issued. The average annual principal and interest payment on the Series 2007A Bonds and the Bonds will be approximately$529,092. The resolution authorizing such additional bonds provides for payment to the Reserve Account upon delivery of such additional bonds, from the proceeds thereof or any other source, of an amount necessary to cause the aggregate balance in the Reserve Account to equal the Reserve Requirement. Debt Service Reserve Account: The Utility will maintain a Debt Service Reserve Account in the amount of the Reserve Requirement. "Reserve Requirement" means, as of the date of reference, an amount equal to the least of (i) 10%of the original principal amount of the outstanding bonds and Additional Bonds,or(ii)the maximum amount of principal and interest payable during the then current Fiscal Year or any future Fiscal Year on all outstanding bonds and Additional Bonds as of the date of reference, or (iii) 125%of the average annual principal and interest payable on all outstanding bonds and Additional Bonds as of the date of reference. With the issuance of the Bonds,the Reserve Requirement will be equal to 10%of the original issue amounts. The amount on deposit for the Series 2007A Bonds is$287,500. It is anticipated that the total amount of the Debt Service Reserve Account necessary on the Bonds and the Series 2007A Bonds will be $500,000. Funds are on deposit for the Prior Bonds in the amount of$359,500,of which$212,500 will be retained to make up the balance of the Debt Serivce Reserve requirement. The remaining$147,000 on hand from the Prior Bonds will be used in the refunding transaction, together with proceeds of the Bonds, to redeem the Prior Bonds. SECURITY AND The Bonds will be not be general obligations of the City but will be special limited obligations SOURCE OF payable solely from net revenues of the City's Electric Utility system. PAYMENT: The Bonds will be issued as Additional Bonds,on parity with the Series 2007A Bonds. The table below demonstrates that the issuance of the Bonds satisfies the Additional Bonds test described above. Springsted Page3 69 Elk River Utilities Electric Revenue Fund Net Revenues Available For Debt Service Fiscal Years Ended December 31,2011 and 2012 December 31,2011 December 31,2012 Operating Revenue $ 28,583,986 $ 30,258,690 Operating Expense (26,433,050) (27,350,312) Net Operating Income(Loss) $ 2,150,936 $ 2,908,378 Add Back Depreciation 2,041,717 2,099,594 Add Other Income 187,695 262,532 Available for Debt Service $ 4,380,348 $ 5,270,504 Average Available for Debt Service $ 4,825,426 $ 4,825,426 Average Annual Debt Service* $ 529,092 Coverage 9.12x Includes average annual debt service for the Bonds and the Series 2007A Bonds. Source: City of Elk River Comprehensive Annual Financial Reports, for the Years Ended December 31,2011 and 2012. STRUCTURING At the direction of the Utility, the Bonds have been structured to provide for approximately SUMMARY: level annual debt service over a term of five years. This structure results in a term of the Bonds which is three years shorter than the remaining term of the Prior Bonds. Consequently, the annual debt service requirements for the Bonds are higher than those of the Prior Bonds over the same period. While the transaction is being undertaken to achieve interest cost savings, 100%of the cash flow savings are realized through the shortening of the term of the debt and occur in the years 2019 through 2021, after the final maturity of the Bonds. On May 1,2014, the Utility will use the proceeds of the Bonds to redeem the remaining $2,180,000 outstanding principal on the Prior Bonds and to pay interest accrued thereon from February 1,2014. Beginning with the August 1,2014 principal and interest payment, the Utility will begin to make debt service payments on the Bonds, realizing the interest cost savings. Based on current interest rates, this refunding is projected to result in total future value savings of approximately$202,222,with a net present value of$166,732. These savings are after payment of all expenses related to the transaction. SCHEDULES Schedules attached include: a preliminary feasibility summary, proof of the debt service ATTACHED: reserve requirement, estimated net debt service requirements, aggregate Electric Utility system debt service after issuance of the Bonds and interest cost savings, given the current interest rate environment. Springsted Page4 70 RISKS/SPECIAL The outcome of this financing will rely on the market conditions at the time of the sale. Any CONSIDERATION: projections included herein are estimates based on current market conditions. SALE TERMS AND Variability of Issue Size: A specific provision in the sale terms permits modifications to the MARKETING: issue size and/or maturity structure to customize the issue once the price and interest rates are set on the day of sale. Prepayment Provisions: Based on the short duration of the Bonds, and to avoid possible negative pricing impacts, the Bonds will not be subject to redemption prior to their stated maturities. Bank Qualification: The City does not expect to issue more than $10 million in tax-exempt obligations that count against the$10 million limit for this calendar year;therefore,the Bonds are designated as bank qualified. Springsted Pages 71 Prelininary $2,125,000 City of Elk River, Minnesota Electric Revenue Refunding Bonds, Series 2014 Current Refunding of Series 2006A Preliminary Feasibility Summary Dated 03/13/20141 Delivered 03/13/2014 Sources Of Funds Par Amount of Bonds $2,125,000.00 Transfers from Prior Issue DSR Funds 359,500.00 Total Sources $2,484,500.00 Uses Of Funds Deposit to Current Refunding Fund 2,200,655.63 Deposit to Debt Service Reserve Fund(DSRF) 212,500.00 Costs of Issuance 49,000.00 Total Underwriter's Discount (0.850%) 18,062.50 Rounding Amount 4,281.87 Total Uses $2,484,500.00 ISSUES REFUNDED AND CALL INFORMATION Prior Issue Call Price 100.000% Prior Issue Call Date 5/01/2014 SAVINGS INFORMATION Net Future Value Benefit $202,222.12 Net Present Value Benefit $166,732.40 Net IN Benefit/$2,418,756.52 PV Refunded Debt Service 6.893% BOND STATISTICS Average Lite 2.386 Years Average Coupon 1.2236008% Net Interest Cost(NIC) 1.5798924% True Interest Cost(TIC) 1.5875482% Series 2014 Ref 20004 Rev I SINGLE PURPOSE U2i2014 1 100 PM Springsted Page6 72 Relirrinary $2,125,000 City of Elk River, Minnesota Electric Revenue Refunding Bonds, Series 2014 Current Refunding of Series 2006A Proof of Reserve Fund Requirement Date Principal Interest Existing DVS TOTAL P+I 08/01/2014 430,000.00 8,073.96 39,200.00 477,273.96 08/01/2015 420,000.00 18,912.50 284,200.00 723,112.50 08/01/2016 420,000.00 15,972.50 280,700.00 716,672.50 08/01/2017 425,000.00 12,192.50 281,900.00 719,092.50 08/01/2018 430,000.00 6,880.00 287,600.00 724,480.00 08/01/2019 - - 287,800.00 287,800.00 08/01/2020 - - 287,600.00 287,600.00 08/01/2021 - - 291,900.00 291,900.00 08/01/2022 - - 290,700.00 290,700.00 Total $2,125,000.00 $62,031.46 $2,331,600.00 $4,518,631.46 PROOF OF REEVE FUND MAXIMUM PERIODIC DEBT SERVICE 100%of the Maximum Periodic Debt Service 724,480.00 AVERAGE PERIODIC DEBT SERVICE Total P+I 4,518,631.46 Bond Years(Delivery Date) 7.88 125%of the Average Periodic Debt Service 716,484.90 PERCENT OF PAR Total Par(Existing+New) 5,000,000.00 10%of Par 500,000.00 • RESERVE RE UIREAENr Computed Requirement 212,500.00 Roof's Requirement 500,000.00 Portion of reserve requirement funded externally 287,500.00 Low est Requirement less external funding 212,500.00 Sows 2014 Re/20063 Rev I SINGLEPURPOSE 1 1/2/20/4 I 306 PM Springsted Page7 73 Preliminary $2,125,000 City of Elk River, Minnesota Electric Revenue Refunding Bonds, Series 2014 Current Refunding of Series 2006A Debt Service Comparison Date Total P+I DSR Net New DS Old Net DS Savings 8/01/2014 438,073.96 (203.62) 437,870.34 275,861.87 (162,008.47) 8/01/2015 438,912.50 (531.26) 438,381.24 318,381.24 (120,000.00) 8/01/2016 435,972.50 (531.26) 435,441.24 319,561.24 (115,880.00) 8/01/2017 437,192.50 (531.26) 436,661.24 320,253.74 (116,407.50) 8/01/2018 436,880.00 (213,031.26) 223,848.74 320,316.24 96,467.50 8/01/2019 - - - 324,866.24 324,866.24 8/01/2020 - - - 323,701.24 323,701.24 8/01/2021 - - - (32,798.76) (32,798.76) Total $2,187,031.46 (214,828.66) $1,972,202.80 $2,170,143.05 $197,940.25 PV Analysis Summary(Net to Net) Net FV Cashflow Savings 197,940.25 Gross PV Debt Service Savings 293,75652 Effects of changes in DSR investments (131,305.99) Net P/Cashflow Savings Q 1.221%(Bond Yield) 162,450.53 Contingency or Rounding Amount 4,281.87 Net Future Value Benefit $202,222.12 Net Resent Value Benefit $166,732.40 Net Pr/Benefit/$344,140.56 P/Refunded Interest 48.449% Net P/Benefit/$2,418,756.52 P/Refunded Debt Service 6.893% Net P./Benefit/ $2,180,000 Refunded Rincipal 7.648% Net PV Benefit/ $2,125,000 Refunding Principal 7.846% Refunding Bond Information Refunding Dated Date 3/13/2014 Refunding Delivery Date 3/13/2014 sere,2014.Re/20064 H,, s/NOLC PUrerosc I u 2401/ 1306re( Springsteo Page8 74 • Relinlnary $2,125,000 City of Elk River, Minnesota Electric Revenue Refunding Bonds, Series 2014 Current Refunding of Series 2006A NET DEBT SERVICE SCHEDULE Date Principal Coupon Interest Total PH DSR Net New D/S 08/01/2014 430,000.00 0.500% 8,073.96 438,073.96 (203.62) 437,870.34 08/01/2015 420,000.00 0.700% 18,912.50 438,912.50 (531.26) 438,381.24 08/01/2016 420,000.00 0.900% 15,972.50 435,972.50 (531.26) 435,441.24 08/01/2017 425,000.00 1.250% 12,192.50 437,192.50 (531.26) 436,661.24 08/01/2018 430,000.00 1.600% 6,880.00 436,880.00 (213,031.26) 223,848.74 Total $2,125,000.00 - $62,031.46 $2,187,031.46 (214,828.66) $1,972,202.80 SIGNIFICANT DATES Dated Date 3/13/2014 Delivery Date 3/13/2014 First Coupon Date 8/01/2014 Yield Statistics Bond Year Dollars $5,069.58 Average Life 2.386 Years Average Coupon 1.2236008% Net Interest Cost(NC) 1.5798924% True Interest Cost(TIC) 1.5875482% Bond Yield for Arbitrage Purposes 1.2213241% All Inclusive Cost(AC) 2.6065083% IRS Form 8038 Net Interest Cost 1.2236008% Weighted Average Maturity 2.386 Years Series 20 14 Ref2006A Rev I SMOLE PURPOSE,//2/2014 1 3426 PM Springsted Page9 75 Preliminary $2,125,000 City of Elk River, Minnesota Electric Revenue Refunding Bonds, Series 2014 Current Refunding of Series 2006A Aggregate Debt Service DATE Series 2014 2007A Electric TOTAL Ref 2006A Rev Rev Bonds- Fnc 08/01/2014 438,073.96 282,400.00 720,473.96 08/01/2015 438,912.50 284,200.00 723,112.50 08/01/2016 435,972.50 280,700.00 716,672.50 08/01/2017 437,192.50 281,900.00 719,092.50 08/01/2018 436,880.00 287,600.00 724,480.00 08/01/2019 - 287,800.00 287,800.00 08/01/2020 - 287,600.00 287,600.00 08/01/2021 - 291,900.00 291,900.00 08/01/2022 - 290,700.00 290,700.00 Total $2,187,031.46 $2,855,000.00 $4,761,831.46 Average Annual DS 529,092.38 Par Amounts Of Selected Issues Series 2014 Ref 2006A Rev 2,125,000.00 Original Par 2007A Bectric Rev Bonds($1,960,000 outstanding as of 3/13/2014) 2,875,000.00 TOTAL 5,000,000.00 AKkieHme I.4 20/4 I /IJIAM Springsted Page10 76 EXTRACT OF MINUTES OF MEETING OF THE ELK RIVER MUNICIPAL UTILITIES COMMISSION HELD: January 14, 2014 Pursuant to due call and notice thereof, a regular meeting of the Elk River Municipal Utilities Commission, was duly held in the Utilities Conference Room, 13069 Orono Parkway in said City on the 14th day of January, 2014, at 3:30 P.M. for the purpose in part of authorizing the competitive negotiated sale of the $2,125,000 Electric Revenue Refunding Bonds, Series 2014A. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION PROVIDING FOR THE COMPETITIVE NEGOTIATED SALE OF $2,125,000 ELECTRIC REVENUE REFUNDING BONDS, SERIES 2014A A. WHEREAS, the Elk River Municipal Utilities Commission (the "Commission"), has heretofore determined that it is necessary and expedient that the City of Elk River, Minnesota (the "City") issue its $2,125,000 Electric Revenue Refunding Bonds, Series 2014A (the"Bonds") to refund the August 1, 2014 through August 1, 2021 maturities of the City's Electric Revenue Bonds, Series 2006A; and B. WHEREAS, the Commission has retained Springsted Incorporated, in Saint Paul, Minnesota ("Springsted"), as its independent financial advisor and is therefore authorized to sell these obligations by a competitive negotiated sale in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); and NOW, THEREFORE, BE IT RESOLVED by the Elk River Municipal Utilities Commission, as follows: 1. Authorization; Findings. The Commission hereby authorizes Springsted to solicit bids for the competitive negotiated sale of the Bonds. 2. Meeting; Bid Opening. This Commission shall meet at the time and place specified in the Terms of Proposal attached hereto as Exhibit A for the purpose of considering sealed bids for, and awarding the sale of, the Bonds. The Finance and Office Manager or designee, shall open bids at the time and place specified in such Terms of Proposal. 3. Terms of Proposal. The terms and conditions of the Bonds and the negotiation thereof are fully set forth in the "Terms of Proposal" attached hereto as Exhibit A and hereby approved and made a part hereof. 437542v2 JSB EL185-25 77 4. Official Statement. In connection with said competitive negotiated sale, the Finance and Office Manager and other officers or employees of the Commission are hereby authorized to cooperate with Springsted and participate in the preparation of an official statement for the Bonds, and to execute and deliver it on behalf of the Commission upon its completion. 5. Request to City Council. The Commission hereby requests that the City Council of the City adopt a resolution on January 21, 2014, approving the issuance of the Bonds and authorizing the Commission to take actions necessary and sufficient to provide for the issuance of the Bonds. The motion for the adoption of the foregoing resolution was duly seconded by member and, after full discussion thereof and upon a vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. 437542v2 JSB EL185-25 2 78 STATE OF MINNESOTA COUNTY OF SHERBURNE ) ELK RIVER MUNICIPAL UTILTIES COMMISSION ) I, the undersigned, being the duly qualified and acting Secretary of the Elk River Municipal Utilities Commission, DO HEREBY CERTIFY that I have compared the attached and foregoing extract of minutes with the original thereof on file in my office, and that the same is a full, true and complete transcript of the minutes of a meeting of the Commission, duly called and • held on the date therein indicated, insofar as such minutes relate to the $2,125,000 Electric Revenue Refunding Bonds, Series 2014A. WITNESS my hand this day of , 2014. Secretary 437542v2 JSB ELI85-25 3 79 EXHIBIT A THE CITY HAS AUTHORIZED SPRINGSTED INCORPORATED TO NEGOTIATE THIS ISSUE ON ITS BEHALF. PROPOSALS WILL BE RECEIVED ON THE FOLLOWING BASIS: TERMS OF PROPOSAL $2,125,000* CITY OF ELK RIVER, MINNESOTA ELECTRIC REVENUE REFUNDING BONDS, SERIES 2014A (BOOK ENTRY ONLY) Proposals for the Bonds and the Good Faith Deposit ("Deposit") will be received on Tuesday, February 11, 2014, until 10:00 A.M., Central Time, at the offices of Springsted Incorporated, 380 Jackson Street, Suite 300, Saint Paul, Minnesota, after which time proposals will be opened and tabulated. Consideration for award of the Bonds will be by the Elk River Municipal Utilities Commission (the "Commission")at 3:30 P.M., Central Time, of the same day. SUBMISSION OF PROPOSALS Springsted will assume no liability for the inability of the bidder to reach Springsted prior to the time of sale specified above. All bidders are advised that each Proposal shall be deemed to constitute a contract between the bidder, the City and the Commission to purchase the Bonds regardless of the manner in which the Proposal is submitted. (a) Sealed Bidding. Proposals may be submitted in a sealed envelope or by fax (651) 223-3046 to Springsted. Signed Proposals, without final price or coupons, may be submitted to Springsted prior to the time of sale. The bidder shall be responsible for submitting to Springsted the final Proposal price and coupons, by telephone (651) 223-3000 or fax(651)223-3046 for inclusion in the submitted Proposal. OR (b) Electronic Bidding. Notice is hereby given that electronic proposals will be received via PARITY®. For purposes of the electronic bidding process, the time as maintained by PARITY® shall constitute the official time with respect to all Proposals submitted to PARITY®. Each bidder shall be solely responsible for making necessary arrangements to access PARITY®for purposes of submitting its electronic Proposal in a timely manner and in compliance with the requirements of the Terms of Proposal. Neither the City, the Commission, their agents nor PARITY® shall have any duty or obligation to undertake registration to bid for any prospective bidder or to provide or ensure electronic access to any qualified prospective bidder, and neither the City, the Commission, their agents nor PARITY®shall be responsible for a bidder's failure to register to bid or for any failure in the proper operation of, or have any liability for any delays or interruptions of or any damages caused by the services of PARITY®. The City and the Commission are using the services of PARITY® solely as a communication mechanism to conduct the electronic bidding for the Bonds, and PARITY®is not an agent of the City or the Commission. If any provisions of this Terms of Proposal conflict with information provided by PARITY®, this Terms of Proposal shall control. Further information about PARITY®, including any fee charged, may be obtained from: PARITY®, 1359 Broadway, 2nd Floor, New York, New York 10018 Customer Support: (212)849-5000 Preliminary;subject to change. - 1 - 80 DETAILS OF THE BONDS The Bonds will be dated as of the date of delivery and will bear interest payable on February 1 and August 1 of each year, commencing August 1, 2014. Interest will be computed on the basis of a 360-day year of twelve 30-day months. The Bonds will mature August 1 in the years and amounts*as follows: 2014 $430,000 2017 $425,000 2015 420,000 2018 430,000 2016 420,000 The City reserves the right, after proposals are opened and prior to award, to increase or reduce the principal amount of the Bonds or the amount of any maturity in multiples of$5,000. In the event the amount of any maturity is modified, the aggregate purchase price will be adjusted to result in the same gross spread per $1,000 of Bonds as that of the original proposal. Gross spread is the differential between the price paid to the City for the new issue and the prices at which the securities are initially offered to the investing public. Proposals for the Bonds may contain a maturity schedule providing for a combination of serial bonds and term bonds. All term bonds shall be subject to mandatory sinking fund redemption at a price of par plus accrued interest to the date of redemption scheduled to conform to the maturity schedule set forth above. In order to designate term bonds, the proposal must specify "Years of Term Maturities" in the spaces provided on the Proposal form. BOOK ENTRY SYSTEM The Bonds will be issued by means of a book entry system with no physical distribution of Bonds made to the public. The Bonds will be issued in fully registered form and one Bond, representing the aggregate principal amount of the Bonds maturing in each year, will be registered in the name of Cede & Co. as nominee of The Depository Trust Company ("DTC"), New York, New York, which will act as securities depository of the Bonds. Individual purchases of the Bonds may be made in the principal amount of $5,000 or any multiple thereof of a single maturity through book entries made on the books and records of DTC and its participants. Principal and interest are payable by the registrar to DTC or its nominee as registered owner of the Bonds. Transfer of principal and interest payments to participants of DTC will be the responsibility of DTC; transfer of principal and interest payments to beneficial owners by participants will be the responsibility of such participants and other nominees of beneficial owners. The purchaser, as a condition of delivery of the Bonds, will be required to deposit the • REGISTRAR The City will name the registrar which shall be subject to applicable SEC regulations. The City will pay for the services of the registrar. OPTIONAL REDEMPTION The Bonds will not be subject to payment in advance of their respective stated maturity dates. SECURITY AND PURPOSE The Bonds will be special obligations of the City payable solely from net revenues of the electric system of the Commission and shall not constitute a debt for which the full faith and credit or taxing powers of the City will be pledged. The proceeds will be used to refund the August 1, 2014 through August 1, 2021 maturities of the City's Electric Revenue Bonds, Series 2006A, dated March 2, 2006. -2- 81 BIDDING PARAMETERS Proposals shall be for not less than $2,106,938 plus accrued interest, if any, on the total principal amount of the Bonds. No proposal can be withdrawn or amended after the time set for receiving proposals unless the meeting of the City scheduled for award of the Bonds is adjourned, recessed, or continued to another date without award of the Bonds having been made. Rates shall be in integral multiples of 1/100 or 1/8 of 1%. The initial price to the public for each maturity must be 98.0% or greater. Bonds of the same maturity shall bear a single rate from the date of the Bonds to the date of maturity. No conditional proposals will be accepted. GOOD FAITH DEPOSIT Proposals, regardless of method of submission, shall be accompanied by a Deposit in the amount of $21,250, in the form of a certified or cashier's check, a wire transfer, or Financial Surety Bond and delivered to Springsted Incorporated prior to the time proposals will be opened. Each bidder shall be solely responsible for the timely delivery of their Deposit whether by check, wire transfer or Financial Surety Bond. Neither the City nor Springsted Incorporated have any liability for delays in the transmission of the Deposit. Any Deposit made by certified or cashier's check should be made payable to the City and delivered to Springsted Incorporated, 380 Jackson Street, Suite 300, St. Paul, Minnesota 55101. Any Deposit sent via wire transfer should be sent to Springsted Incorporated as the City's agent according to the following instructions: Wells Fargo Bank, N.A., San Francisco, CA 94104 ABA#121000248 for credit to Springsted Incorporated, Account#635-5007954 Ref: Elk River, MN Series 2014A Good Faith Deposit Contemporaneously with such wire transfer, the bidder shall send an e-mail to bond_services @springsted.com, including the following information; (i) indication that a wire transfer has been made (including the fed reference number and time released), (ii) the amount of the wire transfer, (iii) the issue to which it applies, and (iv) the return wire instructions if such bidder is not awarded the Bonds. Any Deposit made by the successful bidder by check or wire transfer will be delivered to the City following the award of the Bonds. Any Deposit made by check or wire transfer by an unsuccessful bidder will be returned to such bidder following City action relative to an award of the Bonds. If a Financial Surety Bond is used, it must be from an insurance company licensed to issue such a bond in the State of Minnesota and pre-approved by the City. Such bond must be submitted to Springsted Incorporated prior to the opening of the proposals. The Financial Surety Bond must identify each underwriter whose Deposit is guaranteed by such Financial Surety Bond. If the Bonds are awarded to an underwriter using a Financial Surety Bond, then that underwriter is required to submit its Deposit to the City in the form of a certified or cashier's check or wire transfer as instructed by Springsted Incorporated not later than 3:30 P.M., Central Time on the next business day following the award. If such Deposit is not received by that time, the Financial Surety Bond may be drawn by the City to satisfy the Deposit requirement. -3- 82 The Deposit received from the purchaser, the amount of which will be deducted at settlement, will be deposited by the City and no interest will accrue to the purchaser. In the event the purchaser fails to comply with the accepted proposal, said amount will be retained by the City. AWARD The Bonds will be awarded on the basis of the lowest interest rate to be determined on a true interest cost (TIC) basis calculated on the proposal prior to any adjustment made by the City and the Commission. The Commission's computation of the interest rate of each proposal, in accordance with customary practice,will be controlling. The Commission will reserve the right to: (i)waive non-substantive informalities of any proposal or of matters relating to the receipt of proposals and award of the Bonds, (ii) reject all proposals without cause, and (Hi) reject any proposal that the City determines to have failed to comply with the terms herein. BOND INSURANCE AT PURCHASER'S OPTION Neither the City nor the Commission have not applied for or pre-approved a commitment for any policy of municipal bond insurance with respect to the Bonds. If the Bonds qualify for municipal bond insurance and a bidder desires to purchase a policy, such indication, the maturities to be insured, and the name of the desired insurer must be set forth on the bidder's Proposal. The Commission specifically reserves the right to reject any bid specifying municipal bond insurance, even though such bid may result in the lowest TIC to the City and the Commission. All costs associated with the issuance and administration of such policy and associated ratings and expenses (other than any independent rating requested by the City) shall be paid by the successful bidder. Failure of the municipal bond insurer to issue the policy after the award of the Bonds shall not constitute cause for failure or refusal by the successful bidder to accept delivery of the Bonds. CUSIP NUMBERS If the Bonds qualify for assignment of CUSIP numbers such numbers will be printed on the Bonds, but neither the failure to print such numbers on any Bond nor any error with respect thereto will constitute cause for failure or refusal by the purchaser to accept delivery of the Bonds. The CUSIP Service Bureau charge for the assignment of CUSIP identification numbers shall be paid by the purchaser. SETTLEMENT On or about March 13, 2014, the Bonds will be delivered without cost to the purchaser through DTC in New York, New York. Delivery will be subject to receipt by the purchaser of an approving legal opinion of Kennedy & Graven, Chartered of Minneapolis, Minnesota, and of customary closing papers, including a no-litigation certificate. On the date of settlement, payment for the Bonds shall be made in federal, or equivalent, funds that shall be received at the offices of the City or its designee not later than 12:00 Noon, Central Time. Unless compliance with the terms of payment for the Bonds has been made impossible by action of the Issuer, or its agents, the purchaser shall be liable to the City for any loss suffered by the City by reason of the purchaser's non-compliance with said terms for payment. CONTINUING DISCLOSURE In accordance with SEC Rule 15c2-12(b)(5), the City and the Commission will undertake, pursuant to the resolution awarding sale of the Bonds, to provide annual reports and notices of certain events. A description of this undertaking is set forth in the Official Statement. The purchaser's obligation to purchase the Bonds will be conditioned upon receiving evidence of this undertaking at or prior to delivery of the Bonds. -4- 83 • OFFICIAL STATEMENT The City and the Commission have authorized the preparation of a Preliminary Official Statement containing pertinent information relative to the Bonds, and said Preliminary Official Statement will serve as a nearly final Official Statement within the meaning of Rule 15c2-12 of the Securities and Exchange Commission. For copies of the Preliminary Official Statement or for any additional information prior to sale, any prospective purchaser is referred to the Financial Advisor to the City and the Commission, Springsted Incorporated, 380 Jackson Street, Suite 300, Saint Paul, Minnesota 55101, telephone (651)223-3000. A Final Official Statement (as that term is defined in Rule 15c2-12) will be prepared, specifying the maturity dates, principal amounts and interest rates of the Bonds, together with any other information required by law. By awarding the Bonds to any underwriter or underwriting syndicate submitting a proposal therefor, the City and the Commission agree that, no more than seven business days after the date of such award, it shall provide without cost to the senior managing underwriter of the syndicate to which the Bonds are awarded up to 25 copies of the Final Official Statement. The Commission designates the senior managing underwriter of the syndicate to which the Bonds are awarded as its agent for purposes of distributing copies of the Final Official Statement to each Participating Underwriter. Any underwriter delivering a proposal with respect to the Bonds agrees thereby that if its proposal is accepted by the Commission (i) it shall accept such designation and (ii) it shall enter into a contractual relationship with all Participating Underwriters of the Bonds for purposes of assuring the receipt by each such Participating Underwriter of the Final Official Statement. Dated January 14, 2014 BY ORDER OF THE ELK RIVER MUNICIPAL UTILITIES COMMISSION /s/Theresa Slominski Finance and Office Manager -5 - 84