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5.9. SR 09-13-1999 rei ---\j ( )j tIt< ITEM #5.9. MEMORANDUM TO: Mayor & City Council Lori Johnson, Finance Director I'f ~ FROM: DATE: September 13,1999 SUBJECT: Resolution Initiating the Process for the Sale of the City's General Obligation Improvement Refunding Bonds, Series 1999B In the past several years, the city has had the opportunity to refund, call, and defease several bond issues due to either a decrease in interest rates or the accumulation of cash in the debt service fund from prepaid assessments. Obviously, it is to the city's advantage to refund and prepay whenever possible to reduce interest costs and to reduce the city's outstanding debt. . Currently, the 1994A improvement bonds issued for the Elk Park Center and Northeast Area Improvements and the 1994E improvement bonds that funded the Western Area Phase II Improvements have sizable cash balances. Therefore, these issues are proposed to be refunded (1994A) and defeased (1994E). Action on refunding the 1994A issue is requested on Monday. Action on defeasing the 1994E issue will be forthcoming. Attached are the Recommendations prepared by Springsted regarding refunding the 1994A bond issue and a resolution drafted by Jim O'Meara to authorize the city to start the sale process for the 1999B refunding bonds. The principal outstanding on the 1994A bonds is $2,250,000. The city will prepay $1,150,000 to reduce the amount of the 1999B refunding issue to $575,000. The present value interest savings of this refunding is approximately $70,000. The actual savings will not be realized until the refunding issue is paid. Please see page four of the Recommendations regarding a discussion on the crossover refunding and other details of this issue. The bond sale for the 1999B refunding issue is set for October 18, at which time the council will be requested to take action on awarding the issue. Action Requested City Council is asked to adopt the resolution initiating the process for the sale of the city's general obligation improvement refunding bonds, series 1999B. . 13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · TDD & Phone: (612) 441-7420 · Fax: (612) 441-7425 . . . EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF ELK RIVER, MINNESOTA Pursuant to due call and notice thereof ,a regular or special meeting of the City Council of the City of Elk River, Minnesota, was duly called and held at the Elk River City Hall on September 13, 1999, beginning at 6:00 o'clock P.M., C.T. The following members of the Council were present: . and the following were absent: Councilmember following resolution and moved its adoption: introduced the RESOLUTION NO. RESOLUTION INITIATING THE PROCESS FOR THE SALE OF THE CITY'S GENERAL OBLIGATION IMPROVEMENT REFUNDING BONDS, SERIES 1999B BE IT RESOLVED by the City Council (the "Council") of the City of Elk River, Minnesota (the "City"), as follows: 1. The Council hereby finds and determines the following: (a) The Council believes it to be in the City's best interest to consider a crossover advance refunding of the City's General Obligation Improvement Bonds, Series 1994A, dated June 1, 1994, issued in the original principal amount of $3,495,000 (the "Prior Bonds"). (b) The Prior Bonds are subject to prepaYment on February 1, 2001, at the option of the City at the redemption price of par plus accrued interest. (c) The refunding of the Prior Bonds is consistent with covenants made with the holders thereof and is necessary and desirable for and will , ( 1080175.1 . . . result in the reduction of debt service cost to the City. (d) It is necessary and expedient to issue the City's General Obligation Improvement Refunding Bonds, Series 1999B (the "Bonds"), to provide moneys for a refunding of the Prior Bonds. (e) The City has retained Springsted Incorporated, in Saint Paul, Minnesota, as its independent financial advisor for the Bonds and is therefore authorized to sell the Bonds by a competitive negotiated sale in accordance with Minnesota Statutes, Secti~n 475.60, subdivision 2 (9) (f) It is necessary and desirable to the sound financial management of the affairs of the City that the City issue the Bonds pursuant to Minnesota Statutes, Section 475.67, in order to provide financing for the refunding described above, and the Council hereby states its intention to authorize and issue the Bonds accordingly. 2. The terms and conditions of the Bonds and the sale thereof are set forth in the "Terms of Proposal" attached hereto, and the Council shall meet at the time and place specified therein for the purposes of opening and considering sealed bids for the purchase of the Bonds and considering the award of sale of the Bonds. Adopted on September 13, 1999, by the Elk River City Council. The motion for the adoption of the foregoing resolution was duly seconded by Councilmember and upon a vote being taken thereon, the following Councilmembers voted in favor thereof: and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. I i 1080175.1 . . . City Clerk's Certificate I, the undersigned, being the duly qualified and acting City Clerk of the City of Elk River, Minnesota,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 an excerpt the official minutes of a meeting of the City Council of said City, duly called and held on the date therein indicated, insofar as such minutes relate to authorizing the sale of the City's General Obligation Improvement Refunding Bonds, Series 1999B. WITNESS my hand and the seal of said City this day of , 1999. City Clerk City of Elk River, Minnesota (SEAL) ,/ 1080175.1 . . . Recommendations For Elk River, Minnesota $575,000 General Obligation Improvement Refunding Bonds, Series 1999B Presented to: Mayor Stephanie Klinzing Members, City Council Mr. Patrick Klaers, City Administrator Ms. Lori Johnson, Finance Director City of Elk River 13065 Orono Parkway Elk River, MN 55330-0490 Study No.: E0894Q3 SPRINGSTED Incorporated September 9, 1999 ~ SPRINGS TED Public Finance Advisors RECOMMENDA TJONS . Re: Recommendations for the Issuance of $575,000 General Obligation Improvement Refunding Bonds, Series 1999B These recommendations outline certain terms of the City's upcoming bond issue, which represents the crossover advance refunding of the City's $3,495,000 General Obligation Improvement Bonds, Series 1994A (the "Series 1994A Bonds"), dated June 1, 1994. The refunding is being done to utilize $1,150,000 of accumulated prepayments of assessments currently held in the debt service fund for the Series 1994A Bonds. As a result of the refunding, the City will be able to: (1) greatly reduce the currently outstanding principal and interest carried on it's books for the Series 1994A Bonds (after the February 1, 2001 call date of the Series 1994A Bonds); (2) limit the yield on the investment of the accumulated prepayments to the yield on this issue, thus reducing the City's current arbitrage rebate liability for the Series 1994A Bonds; (3) refine the remaining debt service payments to match the balance of future special assessment collections; and (4) generate an estimated reduction in net future interest costs. We recommend the following for the Bonds: 1. Action Requested . To establish the date and time of receiving bids and establish the terms and conditions of the offering. Monday, October 18, 1999 at 12:00 Noon, with award by the City Council at 6:00 PM that evening. 3. Authority and Purpose for the Bond Issue The Bonds are being issued pursuant to Minnesota Statutes, Chapters 475 and 429. Sale Date and Time 2. 4. Principal Amount of Offering $575,000. Included in the attached Terms of Proposal is a provision that permits the City to increase or reduce the principal in any of the maturities in a total amount not to exceed $15,000. This will allow for any necessary adjustments to fund the escrow account based on final interest rates and issuance costs. 5. Repayment Term Interest payments on the Bonds are due February 1 and August 1, commencing August 1, 2000. Principal on the Bonds will be due annually February 1, 2002 through 2011. 6. Source of Payments The escrow account, established with the proceeds of the issue and the accumulated prepayments currently on deposit in the debt service fund for the Series 1994A Bonds, will pay the debt service on the Bonds through February 1, 2001. Thereafter the Bonds will be paid from special assessments originally pledged to the Series 1994A Bonds. . City of Elk River September 9, 1999 . 7. Prepayment Provisions 8. Credit Rating Comments 9. Federal Treasury Regulations Concerning Tax-Exempt Obligations (a) Bank Qualification . (b) Rebate Requirements . The Council may elect on February 1, 2008, and on any day thereafter, to prepay the Bonds due on or after February 1, 2009 at a price of par plus accrued interest. An application will be made to Moody's Investors Service for a rating on the Bonds. The City is currently rated "A3" by Moody's Investors Service. Under Federal Tax Law, financial institutions cannot deduct from income for federal income tax purposes, income expense that is allocable to carrying and acquiring tax- exempt bonds. There is an exemption to this for "bank qualified" bonds, which can be so designated if the issuer does not issue more than $10 million of tax exempt bonds in a calendar year. Issues that are bank qualified receive slightly lower interest rates than issues that are not bank qualified. This issue is designated as bank qualified. All tax-exempt issues are subject to the federal arbitrage and rebate requirements, which require all excess earnings created by the financing to be rebated to the U.S. Treasury. The requirements generally cover two categories: bond proceeds and debt service funds. Regarding Bond proceeds, the City will not owe any rebate from the investment of proceeds because the proceeds will be invested in an escrow account at a rate at or less than the yield on the Bonds. The City recently made a rebate payment for the Series 1994A Bonds. The IRS requires that only 90% of the rebate liability be paid unless it is a final calculation. Therefore, when the Series 1994A Bonds are called, a final rebate calculation will need to be completed. Although moving the Series 1994A Bond proceeds into an escrow account yielding lower than the Series 1994A Bond yield will reduce the outstanding rebate liability, the City should be aware that another small payment may need to be made within 60 days of the call date of the Series 1994A Bonds (February 1, 2001). Page 2 . . . City of Elk River September 9, 1999 (c) Bona Fide Debt Service Fund (d) Economic Life 10. Continuing Disclosure 11. Attachments The City must maintain a bona fide debt service fund for the Bonds or be subject to yield restriction. This requires restricting the investments held in the debt service fund to the yield on the bonds and/or paying back excess investment earnings in the debt service fund to the federal government. A bona fide debt service fund is a fund for which there is an equal matching of revenue to debt service expense, with carry over permitted equal to the greater of the investment earnings in the fund during that year or 1/12 the debt service of that year. As described in the introductory paragraph to these recommendations, using the excess cash accumulated in the debt service fund to refund the Series 1994A Bonds will provide for a better matching if annual special assessment collections to annual debt service payments in the future. This, in turn, will enable the City to better maintain a bona fide debt service fund. The average life of the Bonds cannot exceed 120% of the remaining economic life of the projects originally financed by the Series 1994A Bonds. The economic life of the improvements is 20 years. The time that has elapsed from the dated date on the Series 1994A Bonds is 5.42 years, and the average life of this issue is 6.87 years, for a total of 12.29 years; therefore this refunding issue is within the economic life requirements. This issue is subject to the SEC continuing disclosure requirements. However, since the principal amount of the Bonds is under $1,000,000, the City is exempt from complying with these regulations. . Refunding Schedules . Terms of Proposal Page 3 . . . City of Elk River September 9, 1999 DISCUSSION The proceeds of the Bonds will be used to refund in advance of maturity the 2002 through 2011 maturities of the City's $3,495,000 General Obligation Improvement Bonds, Series 1994A, dated June 1, 1994. The composition of the Bonds is as follows: Deposit to Escrow Fund Costs of Issuance Underwriter's Discount Rounding Amount Subtotal Less: Accrued Interest Issuer Contribution Total Bond Issue $1,695,864.38 22,300.00 5,175.00 2.831.29 $1,726,170.67 (1,170.67) (1.150.000.00) $575,000.00 This type of refunding is known as a "crossover" refunding, in which the proceeds of the Bonds and the City's cash contribution of $1,150,000 are placed in an escrow account with a major bank and invested in government securities. These securities and their earnings are structured in such a way as to pay the interest on the Bonds until the call date of the Series 1994 Bonds, February 1, 2001. On the call date, the securities in the escrow account will mature and will cross over to prepay the refunded maturities of the Series 1994A Bonds. The City will continue to pay the original debt service on the Series 1994A Bonds until the call date. Beginning with the August 1, 2001 interest payment, the City will cross over and begin to make the reduced debt service payments on this issue. We have attached a summary of the refunding, with our estimate of savings. Page 5 shows the feasibility summary. Page 6 shows the current debt service requirement for the Series 1994A Bonds. Page 7 shows the total principal being refunded on the call date. Page 8 shows the principal and projected interest to be paid on this new issue. The estimated semi-annual interest payments totaling $32,925 due August 1, 2000 and February 1, 2001 will be paid by the escrow account. Page 9 compares the existing debt service with the lower new debt service and provides the estimated annual savings after the call date shown in the last column. The Bonds are expected to be sold at a true interest cost of approximately 4.8394%, resulting in estimated net present value savings to the City of approximately $70,152. In addition, the City is also in the process of using excess cash to defease its $1,550,000 General Obligation Improvement Bonds, Series 1994E. Springsted is assisting on the full defeasance of that issue as well. We are pleased to again be of service to the City of Elk River. Respectfully submitted, /~~ SPRINGSTED Incorporated Page 4 . . . Dated 11/01/1999 Springsted Incorporated Public Finance Advisors City of Elk River, Minnesota G.O. Improvement Refunding Bonds Series 1999 Full Crossover Advance Refunding of Series 1994A FEASIBILITY SUMMARY REFUNDING ISSUE DATE & TERM Dated.............................................................................................................. Delivery Date. ...... ................. ............ ... ...... ......... ............. ..... ..................... ..... First Coupon Date........ ....................... .............. ..... ............ ....... .... ................. First Serial Maturity Date........... ............ ......... ........ ........................................ Final Serial Maturity Date....... .............. ................... ............ ........... ....... ......... REFUNDING ISSUE STATISTICS Principal Amount of Refunding Bonds............................................................ Total Underwriter's Discount (0.900%)..... ............. ........ ..................... ........... Costs of Issuance.. ...... ................. .......... ........... ......... ........... ......................... Bond Yield for Arbitrage Purposes.................................................................. All Inclusive Cost (AIC).................... .......... ......... ............. .......................... ..... True Interest Cost (TiC).................................................................................. Net Interest Cost (NIC). ........ ........... .......... .......... ........... ................................ Net Interest Cost in Dollars............................................................................. Bond Year Dollars.... ....... .............. ..... ........... ............... ...................... ............ Average Life................... ...................... ................ ... ...... ........... .......... ............ Average Coupon....... ...... ............ ............. ..... ... ......... ............ ...... ............ ........ Weighted Average Maturity... .... ............... ............ ..................................... ..... REFUNDED ISSUE STATISTICS Principal Amount of Refunded Bonds............................................................. Principal Amount of Existing Bonds................................................................ First available call date......... .................. ............ .................. .......................... Call Price............. ................... ......... ...... ......... ...... .............. ............ ................ Average Life....... .... ........ ............. ....... ....... .......... ............ ... ................. ........... Weighted Average Maturity (Par Basis).......................................................... Average Coupon................... ........... ........ .... .... ... ............ ......... ...... .............. ... SAVINGS ANALYSIS SUMMARY (NET TO NET) NET FUTURE VALUE BENEFIT.................................................................... NET PRESENT VALUE BENEFIT.................................................................. NET PV BENEFIT / $458,934.49 PV REFUNDED INTEREST....................... NET PV BENEFIT / $1,761,911.29 PV REFUNDED DEBT SERViCE............ NET PV BENEFIT / $1,770,000 REFUNDED PRINCiPAL........................... NET PV BENEFIT / $575,000 REFUNDING PRINCIPAL............................ Delivered 11/17/1999 11/01/1999 11/17/1999 8/01/2000 2/01/2002 2/01/2011 $575,000.00 5,175.00 22,300.00 4.6629495% 5.6251413% 4.8394127% 4.8262576% 162,754.33 $3,503.75 6.093 Years 4.6785587% 6.049 Years 1,770,000.00 480,000.00 2/01/2001 100.00000% 6.869 Years 6.824 Years 5.7509151% $491,061.29 $70,152.89 15.286% 3.982% 3.963% 12.201% File = Elkriver.sf-Ser99R94A 8/25/1999 2:24 PM Page 5 - . City of Elk River, Minnesota G.O. Improvement Bonds Series 1994A PRIOR ORIGINAL DEBT SERVICE Date Principal Coupon Interest Total P+I 2/01/2000 235,000.00 5.000% 62,097.50 297,097.50 2/01/2001 245,000.00 5.100% 112,445.00 357,445.00 2/01/2002 140,000.00 5.200% 99,950.00 239,950.00 2/01/2003 160,000.00 5.300% 92,670.00 252,670.00 2/01/2004 180,000.00 5.400% 84,190.00 264,190.00 2/01/2005 195,000.00 5.500% 74,470.00 269,470.00 2/01/2006 190,000.00 5.600% 63,745.00 253,745.00 2/01/2007 185,000.00 5.700% 53,105.00 238,105.00 2/01/2008 185,000.00 5.800% 42,560.00 227,560.00 2/01/2009 180,000.00 5.900% 31,830.00 211,830.00 2/01/2010 180,000.00 5.950% 21,210.00 201,210.00 2/01/2011 175,000.00 6.000% 10,500.00 185,500.00 Total 2,250,000.00 - 748,772.50 2,998,772.50 Springsted Incorporated File = Elkriver.sf-Series 1994A Public Finance Advisors 8/25/1999 2:24 PM . . - Page 6 - - - . City of Elk River, Minnesota G.O. Improvement Bonds Series 1994A DEBT SERVICE TO MATURITY AND TO CALL Date Refunded Bonds D/S To Call Principal Coupon Interest Refunded D/S 2/01/2000 - 49,975.00 - 5.000% 49,975.00 49,975.00 8/01/2000 - 49,975.00 - - 49,975.00 49,975.00 2/01/2001 1,770,000.00 1,819,975.00 - 5.100% 49,975.00 49,975.00 8/01/2001 - - - - 49,975.00 49,975.00 2/01/2002 - - 140,000.00 5.200% 49,975.00 189,975.00 8/01/2002 - - - - 46,335.00 46,335.00 2/01/2003 - - 160,000.00 5.300% 46,335.00 206,335.00 8/01/2003 - - - - 42,095.00 42,095.00 2/01/2004 - - 180,000.00 5.400% 42,095.00 222,095.00 8/01/2004 - - - - 37,235.00 37,235.00 2/01/2005 - - 195,000.00 5.500% 37,235.00 232,235.00 8/01/2005 - - - - 31,872.50 31,872.50 2/01/2006 - - 190,000.00 5.600% 31,872.50 221,872.50 8/01/2006 - - - - 26,552.50 26,552.50 2/01/2007 - - 185,000.00 5.700% 26,552.50 211,552.50 8/01/2007 - - - - 21,280.00 21,280.00 2/01/2008 - - 185,000.00 5.800% 21,280.00 206,280.00 8/01/2008 - - - - 15,915.00 15,915.00 2/01/2009 - - 180,000.00 5.900% 15,915.00 195,915.00 8/01/2009 - - - - 10,605.00 10,605.00 . 2/01/2010 - - 180,000.00 5.950% 10,605.00 190,605.00 8/01/2010 - - - - 5,250.00 5,250.00 2/01/2011 - - 175,000.00 6.000% 5,250.00 180,250.00 Total 1,770,000.00 1,919,925.00 1,770,000.00 - 724,155.00 2,494,155.00 YIELD STATISTICS Average Life.......................................................................... 6.869 Years Weighted Average Maturity {Par Basis)................................ 6.824 Years Average Coupon................................................................... 5.7509151% Springsted Incorporated File = Elkriver.sf-Series 1994A Public Finance Advisors 8/25/1999 2:24 PM . - Page 7 - - . . . City of Elk River, Minnesota G.O. Improvement Refunding Bonds Series 1999 Full Crossover Advance Refunding of Series 1994A NEW DEBT SERVICE Date Principal Coupon Interest Total P+I 2/01/2000 - - - - 2/01/2001 - - 32,925.00 32,925.00 2/01/2002 50,000.00 4.200% 26,340.00 76,340.00 2/01/2003 65,000.00 4.300% 24,240.00 89,240.00 2/01/2004 80,000.00 4.400% 21,445.00 101,445.00 2/01/2005 85,000.00 4.500% 17,925.00 102,925.00 2/01/2006 75,000.00 4.600% 14,100.00 89,100.00 2/01/2007 65,000.00 4.700% 10,650.00 75,650.00 2/01/2008 55,000.00 4.800% 7,595.00 62,595.00 2/01/2009 45,000.00 4.900% 4,955.00 49,955.00 2/01/2010 35,000.00 5.000% 2,750.00 37,750.00 2/01/2011 20,000.00 5.000% 1 ,000.00 21,000.00 Total 575,000.00 - 163,925.00 738,925.00 YIELD STATISTICS Accrued Interest from 11/01/1999 to 11/17/1999....................................................................... Bond Year Dollars..................................................................................................................... Average Life.............................................................................................................................. Average Coupon....................................................................................................................... Net Interest Cost (NIC).............................................................................................................. T rue Interest Cost (TI C)............................................................................................................ Bond Yield for Arbitrage Purposes.... ........................ ...... .......................................................... Alii nclusive Cost (AIC).............................................................................................................. 1,170.67 $3,503.75 6.093 Years 4.6785587% 4.8262576% 4.8394127% 4.6629495% 5.6251413% IRS FORM 8038 Net Interest Cost....................................................................................................................... 4.6792763% Weighted Average Maturity...... ................................. ........ ........ ....... ................. ................. ....... 6.049 Years Springsted Incorporated Public Finance Advisors File = Elkriver.sf-Ser99R94A 8/25/1999 2:24 PM Page 8 . . . City of Elk River, Minnesota G.O. Improvement Refunding Bonds Series 1999 Full Crossover Advance Refunding of Series 1994A DEBT SERVICE COMPARISON Date Total P+I PCF Existing D/S Net New D/S Old Net D/S Savings 2/01/2000 - - 297,097.50 297,097.50 297,097.50 - 2/01 /2001 32,925.00 (1,802,925.00) 2,127,445.00 357,445.00 357,445.00 - 2/01/2002 76,340.00 - - 76,340.00 239,950.00 163,610.00 2/01/2003 89,240.00 - - 89,240.00 252,670.00 163,430.00 2/01/2004 101,445.00 - - 101,445.00 264,190.00 162,745.00 2/01/2005 102,925.00 - - 102,925.00 269,470.00 166,545.00 2/01/2006 89,100.00 - - 89,100.00 253,745.00 164,645.00 2/01/2007 75,650.00 - - 75,650.00 238,105.00 162,455.00 2/01/2008 62,595.00 - - 62,595.00 227,560.00 164,965.00 2/01/2009 49,955.00 - - 49,955.00 211,830.00 161,875.00 2/01/2010 37,750.00 - - 37,750.00 201,210.00 163,460.00 2/01/2011 21,000.00 - - 21,000.00 185,500.00 164,500.00 Total 738,925.00 (1,802,925.00) 2,424,542.50 1 ,360,542.50 2,998,772.50 1 ,638,230.00 PRESENT VALUE ANALYSIS SUMMARY (NET TO NET) Gross PV Debt Service Savings............................................................................................ 1,217,321.60 Net PV Cashflow Savings @ 4.663% (Bond yield)................................................................ 1,217,321.60 Total Cash contribution.......................................................................................................... Contingency or Rounding Amount......................................................................................... NET FUTURE VALUE BENEFIT........................................................................................... NET PRESENT VALUE BENEFIT......................................................................................... (1,150,000.00) 2,831.29 $491,061.29 $70,152.89 NET PV BENEFIT / $458,934.49 PV REFUNDED INTEREST............................................. NET PV BENEFIT / $1 ,761 ,911.29 PV REFUNDED DEBT SERVICE.................................. NET PV BENEFIT / $1,770,000 REFUNDED PRINCIPAL................................................... NET PV BENEFIT / $575,000 REFUNDING PRINCIPAL................................................... 15.286% 3.982% 3.963% 12.201% Springsted Incorporated Public Finance Advisors File = Elkriver.sf-Ser99R94A 8/25/1999 2:24 PM Page 9 . . . 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 Bonds with DTC. 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 City may elect on February 1, 2008, and on any day thereafter, to prepay Bonds due on or after February 1, 2009. Redemption may be in whole or in part and if in part at the option of the City and in such manner as the City shall determine. If less than all Bonds of a maturity are called for redemption, the City will notify DTC of the particular amount of such maturity to be prepaid. DTC will determine by lot the amount of each participant's interest in such maturity to be redeemed and each participant will then select by lot the beneficial ownership interests in such maturity to be redeemed. All prepayments shall be at a price of par plus accrued interest. SECURITY AND PURPOSE The Bonds will be general obligations of the City for which the City will pledge its full faith and credit and power to levy direct general ad valorem taxes. In addition the City will pledge special assessments against benefitted property. The proceeds will be used to refund in advance of maturity the 2002 through 2011 maturities of the City's $3,495,000 General Obligation Improvement Bonds, Series 1994A, dated June 1,1994. TYPE OF PROPOSALS Proposals shall be for not less than $569,825 and accrued interest on the total principal amount of the Bonds. Proposals shall be accompanied by a Good Faith Deposit ("Deposit") in the form of a certified or cashier's check or a Financial Surety Bond in the amount of $5,750, payable to the order of the City. If a check is used, it must accompany the proposal. 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 preapproved 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 purchaser is required to submit its Deposit to Springsted Incorporated 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. The City will deposit the check of the purchaser, the amount of which will be deducted at settlement and no interest will accrue to the purchaser. In the event the purchaser fails to comply with the Page 11 . THE CITY HAS AUTHORIZED SPRINGSTED INCORPORATED TO NEGOTIATE THIS ISSUE ON ITS BEHALF. PROPOSALS Will BE RECEIVED ON THE FOllOWING BASIS: TERMS OF PROPOSAL $575,000* CITY OF ELK RIVER, MINNESOTA GENERAL OBLIGATION IMPROVEMENT REFUNDING BONDS, SERIES 1999B (BOOK ENTRY ONLY) Proposals for the Bonds will be received on Monday, October 18, 1999, until 12:00 Noon, Central Time, at the offices of Springsted Incorporated, 85 East Seventh Place, Suite 100, Saint Paul, Minnesota, after which time they will be opened and tabulated. Consideration for award of the Bonds will be by the City Council at 6:00 P.M., Central Time, of the same day. SUBMISSION OF PROPOSALS . Proposals may be submitted in a sealed envelope or by fax (651) 223-3002 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) 223-3002 for inclusion in the submitted Proposal. 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 and the City to purchase the Bonds regardless of the manner of the Proposal submitted. DETAILS OF THE BONDS The Bonds will be dated November 1, 1999, as the date of original issue, and will bear interest payable on February 1 and August 1 of each year, commencing August 1, 2000. Interest will be computed on the basis of a 360-day year of twelve 30-day months. The Bonds will mature February 1 in the years and amounts as follows: 2002 2003 2004 2005 $50,000 $65,000 $80,000 $85,000 2006 2007 2008 2009 $75,000 $65,000 $55,000 $45,000 2010 2011 $35,000 $20,000 * . The City reserves the right, after proposals are opened and prior to award, to increase or reduce the principal amount of the Bonds offered for sale. Any such increase or reduction will be in a total amount not to exceed $15,000 and will be made in multiples of $5,000 in any of the maturities. In the event the principal amount of the Bonds is increased or reduced, any premium offered or any discount taken by the successful bidder will be increased or reduced by a percentage equal to the percentage by which the principal amount of the Bonds is increased or reduced. Proposals for the Bonds may contain a maturity schedule providing for a combination of serial bonds and term bonds, provided that no serial bond may mature on or after the first mandatory sinking fund redemption date of any term bond. All term bonds shall be subject to mandatory sinking fund redemption and must conform to the maturity schedule set forth above at a price of par plus accrued interest to the date of redemption. In order to designate term bonds, the proposal must specify "Last Year of Serial Maturities" and "Years of Term Maturities" in the spaces provided on the Proposal Form. Page 1 0 . . . accepted proposal, said amount will be retained by the City. 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 5/100 or 1/8 of 1%. Rates' must be in level or ascending order. 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. AWARD The Bonds will be awarded on the basis of the lowest interest rate to be determined on a true interest cost (TIC) basis. The City's computation of the interest rate of each proposal, in accordance with customary practice, will be controlling. The City 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, (iii) reject any proposal which the City determines to have failed to comply with the terms herein. 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 Within 40 days following the date of their award, 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 Briggs and Morgan, Professional Association, of Saint Paul and 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 which shall be received at the offices of the City or its designee not later than 12:00 Noon, Central Time. Except as compliance with the terms of payment for the Bonds shall have been made impossible by action of the City, 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 Participating underwriters need not comply with the continuing disclosure requirements of Rule 15c2-12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934 (the "Rule"), because the offering is in a principal amount less than $1,000,000. Consequently, the City will not enter into any undertaking to provide continuing disclosure of any kind with respect to the Bonds. OFFICIAL STATEMENT The City has authorized the preparation of an Official Statement containing pertinent information relative to the Bonds, and said 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 Official Statement or for any additional information prior to sale, any prospective purchaser is referred to the Financial Advisor to the City, Springsted Incorporated, 85 East Seventh Place, Suite 100, Saint Paul, Minnesota 55101, telephone (651) 223-3000. Page 12 . . . The Official Statement, when further supplemented by-an addendum or addenda specifying the maturity dates, principal amounts and interest rates of the Bonds, together with any other information required by law, shall constitute a "Final Official Statement" of the City with respect to the Bonds, as that term is defined in Rule 15c2-12. By awarding the Bonds to any underwriter or underwriting syndicate submitting a proposal therefor, the City agrees 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 50 copies of the Official Statement and the addendum or addenda described above. The City 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 City (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 September 13, 1999 BY ORDER OF THE CITY COUNCIL Isl Sandra Peine Clerk 9/1/991 :12 PM Page 13