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5.3. SR 02-06-2006 City of Elk River REQUEST FOR COUNCIL ACTION Agenda Section Meeting Date Administration Februa 6,2006 Item Description Resolution Concurring in the Action of the Board of Commissioners of the Public Utilities Commission of the City of Elk River, Minnesota, in Providing for the Issuance and Sale of $3,595,000 Electric Revenue Bonds, Series 2006A Item Number 5.3. Prepared by Lori Johnson, City Administrator Reviewed by Introduction Award sale of Electric Revenue Bonds of $3,595,000 for Elk River Municipal Utilities electric improvement projects. Discussion Bids for this bond sale will be received February 6. Representatives of Ehlers and Associates will be at the Council meeting to present the results of the sale. The Elk River Municipal Utilities Commission will meet at noon on February 6 to approve the PUC resolution awarding the sale of these bonds. Financial Impact These bonds will be repaid with revenues from the electric utility. Attachments · Resolution 06-_ Concurring in the Action of the Board of Commissioners of the Public Utilities Commission of the City of Elk River, Minnesota, in Providing for the Issuance and Sale of $3,595,000 Electric Revenue Bonds, Series 2006A · Utilities Commission Resolution Providing for the Issuance and Sale of $3,595,000 Electric Revenue Bonds, Series 2006A and Pledging Net Revenues for the Security Thereof Action Requested It is requested that the Mayor and City Council adopt resolution 06-_ Concurring in the Action of the Board of Commissioners of the Public Utilities Commission of the City of Elk River, Minnesota, in Providing for the Issuance and Sale of $3,595,000 Electric Revenue Bonds, Series 2006A Council Action Motion by _ Second by _ Vote Follow Up S: \ Council\Lori\2006\BondSale Award.doc RESOLUTION 06- EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF ELK RIVER, MINNESOTA HELD: February 6,2006 Pursuant to due call and notice thereof, a regular meeting of the City Council of the City of Elk River, Minnesota, was duly called and held at the City Hall in the City of Elk River, Minnesota on February 6,2006, at 6:30 o'clock P.M. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION CONCURRING IN THE ACTION OF THE BOARD OF COMMISSIONERS OF THE PUBLIC UTILITIES COMMISSION OF THE CITY OF ELK RIVER, MINNESOTA, IN PROVIDING FOR THE ISSUANCE AND SALE OF $3,595,000 ELECTRIC REVENUE BONDS, SERIES 2006A A. WHEREAS, the Public Utilities Commission of the City of Elk River, Minnesota (the "Commission") has determined to undertake capital improvements to the municipal electric light and power plant and distribution system of the City (the "Electric System") consisting of improvements and extensions to the Electric System (the "Project"); and will finance the Project by the issuance ofthe City's $3,595,000 Electric Revenue Bonds, Series 2006A (the "Series 2006A Bonds"); and B. WHEREAS, the Commission has presented to the City Council a copy of a resolution (the "Bond Resolution") entitled "Resolution Providing for the Issuance and Sale of $3,595,000 Electric Revenue Bonds, Series 2006A and Pledging Net Revenues for the Security Thereof," to be considered for adoption by the Commission. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River, Minnesota, the City Council hereby concurs in the Bond Resolution of the Commission providing for the issuance and sale of the Series 2006A Bonds, hereby joins in and adopts the Bond Resolution and makes the determinations and findings set forth in the Bond Resolution with the same force and effect as if the Bond Resolution had been adopted by the City Council. The motion for the adoption of the foregoing resolution was seconded by member and upon a vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Whereupon the resolution was declared duly passed and adopted. STATE OF MINNESOTA COUNTY OF SHERBURNE CITY OF ELK RIVER I, the undersigned, being the duly qualified and acting 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 the minutes of a meeting of the City Council, duly called and held on the date therein indicated, relating to $3,595,000 Electric Revenue Bonds, Series 2006A. WITNESS my hand on February 6, 2006. Clerk EXTRACT OF MINUTES OF A MEETING OF THE PUBLIC UTILITIES COMMISSION OF THE CITY OF ELK RIVER, MINNESOTA HELD: February 6, 2006 Pursuant to due call, a special meeting of the Public Utilities Commission ofthe City of Elk River, Sherburne County, Minnesota, was duly held at the City Hall on February 6, 2006, at 12:00 P.M, for the purpose, in part, of providing for the issuance and sale of$3,595,000 Electric Revenue Bonds, Series 2006A. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF $3,595,000 ELECTRIC REVENUE BONDS, SERIES 2006A AND PLEDGING NET REVENUES FOR THE SECURITY THEREOF BE IT RESOLVED by the Public Utilities Commission of the City of Elk River, Minnesota (the Commission), as follows: Section 1. Definitions; Interpretation. For all purposes of this Resolution, except as otherwise expressly provided or unless the context otherwise requires, the terms defined in this section have the meanings assigned to them in this section. All terms defined in this section include the plural as well as the singular and the female as well as the male. Except as otherwise expressly provided herein, accounting terms not otherwise defined herein have the meanings assigned to them, and all computations herein provided for shall be made, in accordance with generally accepted accounting principles. "Accountant" means a Person engaged in the practice of accounting, retained by the Commission. "Act" means Minnesota Statutes, Sections 412.321 through 412.391, and Chapters 453 and 475, including any amendment thereof. "Additional Bonds" means any Bonds issued pursuant to Section 10. "Audited Fiscal Year" means a Fiscal Year for which the financial statements of the Commission have been audited, as required by Section 12(g). "Bond Counsel" means any attorney or firm of attorneys having a favorable reputation for matters relating to tax-exempt financing of properties similar to the Electric System, retained by the Commission. 1861915vl "Bondholder" means the Person in whose name a Bond is registered in the Bond Register. "Bond Register" means the register maintained by the Registrar pursuant to Section 6.01. "Bonds" means any Outstanding Series 2006A Bonds, the Prior Bonds or Additional Bonds. "City" means the City of Elk River, Minnesota, and any successor to its obligations under this Resolution. "Code" means the Internal Revenue Code of 1986, including any amendment thereof. "Commission" means the Public Utilities Commission of the City, and any successor to its obligations under this Resolution. "Commission Resolution" means a resolution or other legislative enactment duly adopted by the Commission. "Construction Account" means the Construction Account established in the Electric Fund pursuant to Section 13 hereof. "Consultant" means a Person having a favorable reputation as experienced in planning and financing, and evaluating the economic feasibility, of properties similar to the Electric System, retained by the Commission. "Debt Service Account" means the account so designated in the Electric Fund. "Electric Fund" means the Electric Fund maintained on the official books of account of the City. "Electric System" means the municipal electric light and power plant and distribution system of the City, as it may at any time exist, including any replacement, expansion or improvement thereof. "Fiscal Year" means the period commencing on January 1 of any year and ending on December 31 of the same year, or any other period of twelve consecutive months specified by Commission Resolution as the fiscal year of the Commission. "Government Obligations" means direct obligations of, or obligations the principal of and the interest on which are fully and unconditionally guaranteed by the United States of America. "Gross Revenues" means all revenues and receipts from rates, fees, charges, and rentals imposed by the Commission for the availability, benefit, use and products of the Electric System or any part thereof, and any penalties and interest thereon, and income from the investment thereof. Gross Revenues do not include amounts received from the sale of property which is part of the Electric System or amounts borrowed with respect to the Electric System. 1861915vl 2 "Holder" means a Bondholder. "Interest Payment Date" means a date specified in a Bond as a fixed date for payment of an installment of interest on the Bond. "Net Revenues" means the Gross Revenues ofthe Electric System for any specified period, less the Operating Expenses ofthe Electric System for the same specified period. "Operating Account" means the account so designated in the Electric Fund. "Operating Expenses" means the current expenses of operation, maintenance and minor or current repair ofthe Electric System for any specified period. Operating Expenses include, without limitation, administrative expenses of the Commission relating to the Electric System, franchise fees, premiums for insurance relating to the Electric System, and amounts necessary to accumulate and maintain the Operating Reserve Requirement. Operating Expenses do not include depreciation, amortization, or interest expense. "Operating Reserve Requirement" means an amount equal to the greater of (i) one month's Operating Expenses, based upon the financial statements of the Commission for the preceding Audited Fiscal Year, or (ii) a larger amount reasonably determined by the Commission to be necessary to be maintained as a reserve for payment of Operating Expenses. "Outstanding" means when used with reference to the Bonds or the Prior Bonds, as the case may be, as of the date of determination, all Bonds or Prior Bonds, as the case may be, theretofore issued except Bonds or Prior Bonds, as the case may be, which have been paid or are deemed to have been paid as provided in Section 15. "Person" means any individual, corporation, partnership, joint venture, association, joint stock company, trust, unincorporated organization, or government, or any agency or political subdivision thereof. "Prior Bonds" means the $3,595,000 original principal amount of Electric System Revenue Bonds, Series 2004A, dated August 1,2004, $865,000 in principal amount of which are currently outstanding. "Prior Resolution" means the resolution duly adopted by the Commission on August 3, 2004. "Project" means improvements and extensions and other capital improvements to the Electric System. "Public Utilities Commission" means the governing body ofthe Commission. "Purchaser" means "Registrar" means U.S. Bank National Association, in St. Paul, Minnesota, or its successor appointed by the Commission pursuant to Section 6.01. 1861915vl 3 "Repair and Replacement Account" means the account so designated in the Electric Fund. "Reserve Account" means the account so designated in the Electric Fund. "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 Bonds and the Prior Bonds Outstanding, or (ii) the maximum amount of principal and interest payable during the then current Fiscal Year or any future Fiscal Year on all Bonds and Prior Bonds Outstanding as of the date of reference, or (iii) 125% of the average annual principal and interest payable on all Bonds and Prior Bonds as of the date of reference. "Resolution" means this Resolution, including any amendment hereof or supplement hereto adopted in accordance with Section 14. "Series 2006A Bonds" means the Bonds created by Section 5. "State" means the State of Minnesota. Section 2. Recitals. 2.01. Electric System. The City owns and, for financing purposes, operates a municipal Electric System, hereinafter referred to as the "Electric System." 2.02. Public Utilities Commission. The City has established the Commission and placed the Electric System under the jurisdiction ofthe Commission pursuant to the Act. The City has granted to the Commission a non-exclusive franchise to transmit, furnish, deliver or receive electrical energy within the utility service area. The Commission operates the Electric System as a public, revenue-producing convenience, providing service to the City and its inhabitants and residents and other customers in the area surrounding the City, as authorized by the Act. 2.03. Parity of Lien Test. All ofthe payments required to be made into the various funds and accounts provided for in the Prior Resolution authorizing the issuance of the Prior Bonds have been made and there is sufficient money in the Debt Service Account of the Electric Fund to pay all principal and interest on all obligations payable from the Net Revenues coming due during the twelve month period next succeeding the issuance of the Series 2006A Bonds. The gross revenues, expenses of operation and maintenance and Net Revenues of the Electric System from all sources for the Audited Fiscal Year immediately preceding the issuance of the Series 2006A Bonds, adjusted for such Fiscal Year as permitted by the Prior Resolution are as follows: 1861915vl 4 Audited Fiscal Year Ended OPERATlNG REVENUES OPERATlNG EXPENSES $ OPERATlNG PROFIT (Exclusive of Depreciation) $ ADD: Non-Operating Revenue NET REVENUES $ The Net Revenues of the Electric System for the Audited Fiscal Year immediately preceding the issuance of the Series 2006A Bonds, adjusted as set forth above, were at least one hundred twenty five percent (125%) of the average annual principal and interest coming due during the remaining term of the Prior Bonds plus the Series 2006A Bonds computed to February 1, 2015 (the final maturity date of the Prior Bonds). The average annual principal and interest requirements, based on the schedule of maturities herein set forth and a net interest cost on the Series 2006A Bonds of % per annum for the Prior Bonds and the Series 2006A Bonds is $ Other than the Prior Bonds, the Commission has no other bonds, warrants, certificates or other obligations or evidences of indebtedness of money borrowed for or on account of the Electric System or indebtedness for which the Net Revenues of the Electric System have been appropriated or pledged. 2.04. Sufficiency of Gross Revenues and Net Revenues. The Commission reasonably anticipates that the Gross Revenues to be received during the period for which the Series 2006A Bonds will be outstanding will be more than sufficient to pay all costs of the operation and maintenance of the Electric System and to provide Net Revenues adequate to pay the principal of and interest on the Series 2006A Bonds and the Prior Bonds when due. 2.05. Authorization of Series 2006A Bonds. The Commission is authorized by law to borrow money necessary to finance the Proj ect and to pay the related financing costs and fund the Reserve Account. It is necessary and expedient for the City forthwith to issue its Electric System Revenue Bonds, Series 2006A, in the principal amount of$3,595,000. All costs of the Proj ect in excess of the proceeds of the Series 2006A Bonds available for payment of such costs shall be paid from any other funds legally available to the Commission for such purpose. 2.06. Sale of Series 2006A Bonds. The Commission has retained Ehlers and Associates, Inc., in Roseville, Minnesota (Ehlers), as its independent financial advisor for the sale of the Bonds and was therefore authorized to sell the Bonds by private negotiation in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9) and proposals to purchase the Bonds have been solicited by Ehlers. 2.07. Receipt and Acceptance of Proposals. Proposals have been received by the Commission Secretary, or designee, at the offices of Ehlers on the date hereof pursuant to the Official Terms of Bond Sale established for the Bonds. The proposal of 1861915vl 5 (the Purchaser), to purchase the Bonds in accordance with the Official Terms of Bond Sale, at the rates of interest hereinafter set forth, and to pay therefor the sum of $ , plus interest accrued to settlement, is hereby found, determined and declared to be the most favorable proposal received and is hereby accepted and the Bonds are hereby awarded to the Purchaser. The Secretary is directed to retain the deposit of the Purchaser and to return to the unsuccessful bidders any good faith checks or drafts. 2.08. Performance of Requirements. All acts, conditions and things which are required by the Constitution and laws of the State of Minnesota to be done, to exist, to happen and to be performed precedent to and in the valid issuance of the Series 2006A Bonds having been done, existing, having happened and having been performed, it is now necessary to establish the form and terms of the Series 2006A Bonds, to provide security therefor and to issue the Series 2006A Bonds forthwith. Section 3. Security for Series 2006A Bonds. 3.01. Pledge of Net Revenues. From and after their issuance, the principal of and interest on the Series 2006A Bonds, as set forth in Section 5, shall be payable solely from and constitute a parity lien and charge on the respective subaccounts of the Debt Service Account, the Reserve Account and the Net Revenues ofthe Electric System. 3.02. Reserve Account Requirement. Upon issuance of the Series 2006A Bonds, the Commission shall deposit, from available funds on hand, in the Reserve Account $ , so that the balance in the Reserve Account shall be not less than the then applicable Reserve Requirement. 3.03. Not General Obligations. The Series 2006A Bonds are not general obligations of the City or the Commission and the full faith and credit and taxing powers of the City are not pledged for their payment. Section 4. Form of Series 2006A Bonds. 4.01. Series 2006A Bond Form. The Series 2006A Bonds shall be prepared in substantially the following form: 1861915vl 6 UNITED STATES OF AMERICA STATE OF MINNESOTA COUNTY OF SHERBURNE CITY OF ELK RIVER ELECTRIC SYSTEM REVENUE BOND, SERIES 2006A No. $ Interest Rate Maturity Date Date of Original Issue CUSIP August 1, _ March 2, 2006 REGISTERED OWNER: CEDE & CO. PRINCIP AL AMOUNT: THE CITY OF ELK RNER, Sherburne County, Minnesota (the "City"), acknowledges itself to be indebted and, for value received, hereby promises to pay to the registered owner specified above, or registered assigns, the principal amount specified above, on the maturity date specified above, with interest thereon from the date of original issue specified above or from the most recent interest payment date to which interest has been paid or duly provided for, at the annual rate specified above, all subject to the provisions referred to herein with respect to the redemption of the principal of this Series 2006A Bond before maturity. Interest hereon is payable on February 1 and August 1 in each year, commencing August 1,2006, to the person in whose name this Series 2006A Bond is registered at the close of business on the fifteenth day (whether or not a business day) of the immediately preceding month. The principal of and premium, if any, on this Series 2006A Bond are payable upon presentation and surrender hereof at the principal office of U.S. Bank National Association, in St. Paul, Minnesota (the "Bond Registrar"), acting as paying agent, or any successor paying agent duly appointed by the City. Interest on this Series 2006A Bond will be paid on each Interest Payment Date by check or draft mailed to the person in whose name this Series 2006A Bond is registered (the "Holder" or "Bondholder") on the registration books of the City maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth day of the calendar month next preceding such Interest Payment Date (the "Regular Record Date"). Any interest not so timely paid shall cease to be payable to the person who is the Holder hereof as of the Regular Record Date, and shall be payable to the person who is the Holder hereof at the close of business on a date (the Special Record Date) fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given to Bondholders not less than ten days prior to the Special Record Date. The principal of and premium, if any, and interest on this Series 2006A Bond are payable in lawful money of the United States of America. So long as this Series 2006A Bond is registered in the name of the Depository or its Nominee as provided in the Resolution hereinafter described, and as those terms are defined therein, payment of principal of, premium, if any, and interest on this Series 2006A Bond and notice with respect thereto shall be made as provided in the Letter of 1861915vl 7 Representations, as defined in the Resolution, and surrender of this Series 2006A Bond shall not be required for payment of the redemption price upon a partial redemption of this Series 2006A Bond. Until termination of the book-entry only system pursuant to the Resolution, Series 2006A Bonds may only be registered in the name ofthe Depository or its Nominee. This Series 2006A Bond is one of an issue (the "Series 2006A Bonds") in the aggregate principal amount of$3,595,000, issued pursuant to a resolution adopted by the Public Utilities Commission of the City of Elk River, Minnesota (the "Commission") on February 6,2006 (the "Resolution"), to provide funds to pay part of the costs of certain capital improvements to the City's electric system (the "Electric System") and is issued pursuant to and in full conformity with the provisions of the Constitution and laws of the State of Minnesota thereunto enabling, including Minnesota Statutes, Chapter 475 and Sections 412.321 through 412.391. This Series 2006A Bond and the interest thereon are payable solely from Net Revenues, as defined in the Resolution, of the Electric System which have been pledged to the payment thereof and are issued on a parity oflien with the pledge of Net Revenues to the $3,595,000 original principal amount of Electric System Revenue Bonds, Series 2004A, dated August 1,2004 (the "Prior Bonds"). The Series 2006A Bonds do not constitute a debt of the City within the meaning of any constitutional or statutory limitation of indebtedness, and the full faith and credit and taxing power of the City are not pledged to the payment of the principal of or interest on the Series 2006A Bonds. Additional Bonds may be issued, which are payable on a parity of lien from the Net Revenues of the Electric System, upon the terms and conditions provided in the Resolution. Series 2006A Bonds maturing on August 1,2014, and thereafter, are subject to redemption and prepayment at the option of the City on February 1, 2014, and on any date thereafter at a price of par plus accrued interest. Redemption may be in whole or in part of the Series 2006A Bonds subj ect to prepayment. If redemption is in part, the maturities and the principal amounts within each maturity to be redeemed shall be determined by the City; and if only part of the Series 2006A Bonds having a common maturity date are called for prepayment, the specific Series 2006A Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Series 2006A Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each affected Holder of the Series 2006A Bonds at least thirty days prior to the date fixed for redemption. To effect a partial redemption of Series 2006A Bonds having a common maturity date, the Bond Registrar shall assign to each Series 2006A Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Series 2006A Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers assigned to the Series 2006A Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Series 2006A Bonds to be redeemed. The Series 2006A Bonds to be redeemed shall be the Series 2006A Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of such Series 2006A Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Series 2006A Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the City or Bond Registrar so requires, a written instrument of transfer in form satisfactory to the City and Bond Registrar duly executed by the Holder thereof or the Holder's attorney duly authorized in 1861915vl 8 writing) and the City shall execute (if necessary) and the Bond Registrar shall authenticate and deliver to the Holder of the Series 2006A Bond, without service charge, a new Series 2006A Bond or Series 2006A Bonds having the same stated maturity and interest rate and of any Authorized Denomination or Denominations, as requested by the Holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Series 2006A Bond so surrendered. The Series 2006A Bonds are issuable solely in fully registered form in Authorized Denominations (as defined in the Resolution) and are exchangeable for fully registered Series 2006A Bonds of other Authorized Denominations in equal aggregate principal amounts at the principal office of the Bond Registrar, but only in the manner and subject to the limitations provided in the Resolution. Reference is hereby made to the Resolution for a description of the rights and duties of the Bond Registrar. Copies of the Resolution are on file in the principal office of the Bond Registrar. This Series 2006A Bond is transferable by the Holder in person or the Holder's attorney duly authorized in writing at the principal office of the Bond Registrar upon presentation and surrender hereof to the Bond Registrar, all subject to the terms and conditions provided in the Resolution and to reasonable regulations ofthe City contained in any agreement with the Bond Registrar. Thereupon the City and the Commission shall execute and the Bond Registrar shall authenticate and deliver, in exchange for this Series 2006A Bond, one or more new fully registered Series 2006A Bonds in the name of the transferee (but not registered in blank or to "bearer" or similar designation), of an Authorized Denomination or Denominations, in aggregate principal amount equal to the principal amount of this Series 2006A Bond, of the same maturity and bearing interest at the same rate. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of this Series 2006A Bond and any legal or unusual costs regarding transfers and lost Series 2006A Bonds. The City, the Commission and the Bond Registrar may treat the person in whose name this Series 2006A Bond is registered as the owner hereof for the purpose of receiving payment as herein provided (except as otherwise provided herein with respect to the Record Date) and for all other purposes, whether or not this Series 2006A Bond shall be overdue, and neither the City, the Commission nor the Bond Registrar shall be affected by notice to the contrary. This Series 2006A Bond shall not be valid or become obligatory for any purpose or be entitled to any security unless the Certificate of Authentication hereon shall have been executed by the Bond Registrar. The Series 2006A Bonds have been designated as "qualified tax-exempt obligations" pursuant to the provisions of Section 265(b) of the Internal Revenue Code of 1986, as amended. IT IS HEREBY CERTIFIED, RECITED, COVENANTED AND AGREED that the City, through the Commission, has fixed and established and will collect reasonable rates and charges for the services and facilities provided by the Electric System; that the City, through the Commission, will maintain on its books and records an Electric Fund, and will credit to the 1861915vl 9 Operating Account of the Electric Fund the Gross Revenues ofthe Electric System as received and pay all Operating Expenses therefrom, and will credit to the Debt Service Account, once each month, out of Net Revenues then on hand, an amount equal to one-twelfth of all principal payable on the Series 2006A Bonds and the Prior Bonds during the next twelve months and one- sixth of all interest payable on the Series 2006A Bonds and the Prior Bonds in the next six months, and will credit to the Reserve Account an amount necessary to maintain therein a balance equal to the least of (i) ten percent of the original principal amount of the Series 2006A Bonds and the Prior Bonds, or (ii) the maximum amount of principal and interest to come due in any future calendar year on all Series 2006A Bonds and the Prior Bonds, or (iii) one hundred twenty- five percent of the average annual debt service on all Series 2006A Bonds and the Prior Bonds; that the obligation to credit such amounts to such accounts is cumulative, and if in any month the money in the Electric Fund is insufficient to credit the required amount into any account, the deficiency shall be made up in the following month or months after payment to all other accounts having a claim on such revenues has been paid in full; that the City, through the Commission, will impose and collect such rates and charges as necessary to provide in each Fiscal Year Net Revenues at least equal to one hundred ten percent of the annual principal and interest payable on all bonds payable from the Debt Service Account in such Fiscal Year; that all provisions for the security of the Series 2006A Bonds set forth in the Resolution will be punctually and faithfully performed as therein stipulated; that all acts, conditions and things required by the Constitution and laws of the State of Minnesota, and the ordinances and resolutions of the City and the Commission to be done, to exist, to happen, and to be performed in order to make this Series 2006A Bond a valid and binding special obligation ofthe City according to its terms have been done, do exist, have happened and have been performed as so required; and that the issuance of this Series 2006A Bond does not cause the indebtedness of the City to exceed any constitutional or statutory limitation. IN WITNESS WHEREOF, the City of Elk River, Sherburne County, State of Minnesota, by the Commission, has caused this Series 2006A Bond to be executed by the signatures of the President and Secretary of the Commission and the Mayor and Clerk of the City and has caused this Series 2006A Bond to be dated as of the Date of Original Issue set forth above. 1861915vl 10 Date of Registration: BOND REGISTRAR'S CERTIFICATE OF AUTHENTICATION This Series 2006A Bond is one of the Series 2006A Bonds described in the Resolution mentioned within. U.S. Bank National Association, in St. Paul, Minnesota Bond Registrar By: Authorized Signature 1861915vl Registrable by: U.S. BANK NATIONAL ASSOCIATION Payable at: U.S. BANK NATIONAL ASSOCIATION CITY OF ELK RIVER, SHERBURNE COUNTY, MINNESOTA /s/ Facsimile Mayor /s/ Facsimile Clerk PUBLIC UTILITIES COMMISSION OF THE CITY OF ELK RIVER, SHERBURNE COUNTY, MINNESOTA /s/ Facsimile President /s/ Facsimile Secretary 11 ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Series 2006A Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA - as custodian for (Minor) (Cust) under the Uniform Transfers to Minors Act (State) Additional abbreviations may also be used though not in the above list. ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto the within Series 2006A Bond and does hereby irrevocably constitute and appoint attorney to transfer the Series 2006A Bond on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Notice: The assignor's signature to this assignment must correspond with the name as it appears upon the face of the within Series 2006A Bond in every particular, without alteration or any change whatever. Signature Guaranteed: Signature(s) must be guaranteed by a national bank or trust company or by a brokerage firm having a membership in one of the major stock exchanges or any other "Eligible Guarantor Institution" as defined in 17 CFR 240.17 Ad-15(a)(2). The Bond Registrar will not effect transfer of this Series 2006A Bond unless the information concerning the transferee requested below is provided. Name and Address: (Include information for all joint owners if the Series 2006A Bond is held by joint account.) 1861915vl 12 PREPAYMENT SCHEDULE This Series 2006A Bond has been prepaid in part on the date(s) and in the amount(s) as follows: DATE 1861915vl AMOUNT 13 AUTHORIZED SIGNATURE OF HOLDER Section 5. Series 2006A Bond Terms Execution and Delivery. 5.01. Maturities, Interest Rates, Denominations, Payment and Dating of Bonds. The City shall forthwith issue and deliver the Series 2006A Bonds which shall be in the denomination of $5,000 each or any integral multiple thereof of a single maturity, shall bear a date of original issue of March 2, 2006, shall mature on August 1 in the years and amounts set forth below and shall bear interest from date of original issue until paid or duly called for redemption at the rates per annum set forth below: Year Amount Interest Rate Year Amount Interest Rate 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 As may be requested by the Purchaser, one or more term Series 2006A Bonds may be issued having mandatory sinking fund redemption and final maturity amounts conforming to the foregoing principal repayment schedule and corresponding additions may be made to the provisions of the applicable Series 2006A Bond(s). The Series 2006A Bonds shall be issuable only in fully registered form. The interest thereon and, upon surrender of each Series 2006A Bond, the principal amount thereof, shall be payable by check or draft issued by the Registrar. 5.02. Interest Payment Dates. The Series 2006A Bonds shall bear interest payable semiannually on February 1 and August 1 of each year, commencing August 1,2006, calculated on the basis of a 360-day year of twelve 30-day months to the person in whose name the Series 2006A Bond is registered in the Bond Register at the close of business on the fifteenth day of the immediately preceding month, whether or not such day is a business day. 5.03. Optional Redemption. Series 2006A Bonds maturing on August 1,2014, and thereafter, shall be subject to redemption and prepayment at the option of the City on February 1, 2014, and on any date thereafter at a price of par plus accrued interest. Redemption may be in whole or in part of the Series 2006A Bonds subject to prepayment. If redemption is in part, the maturities and the principal amounts within each maturity to be redeemed shall be determined by the City; and if only part of the Series 2006A Bonds having a common maturity date are called for prepayment, the specific Series 2006A Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Series 2006A Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each 1861915vl 14 affected registered holder of the Series 2006A Bonds at least thirty days prior to the date fixed for redemption. To effect a partial redemption of Series 2006A Bonds having a common maturity date, the Bond Registrar prior to giving notice of redemption shall assign to each Series 2006A Bond having a common maturity date a distinctive number for each $5,000 ofthe principal amount of such Series 2006A Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers so assigned to such Series 2006A Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Series 2006A Bonds to be redeemed. The Series 2006A Bonds to be redeemed shall be the Series 2006A Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of each such Series 2006A Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Series 2006A Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the City, the Commission or Bond Registrar so requires, a written instrument of transfer in form satisfactory to the City, the Commission and the Bond Registrar duly executed by the Holder thereof or the Holder's attorney duly authorized in writing) and the City and the Commission shall execute (if necessary) and the Bond Registrar shall authenticate and deliver to the Holder of the Series 2006A Bond, without service charge, a new Series 2006A Bond or Series 2006A Bonds having the same stated maturity and interest rate and of any Authorized Denomination or Denominations, as requested by the Holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Series 2006A Bond so surrendered. 5.04. Application of Proceeds. Immediately upon delivery ofthe Series 2006A Bonds to the Purchaser, the amount received as accrued interest on the Series 2006A Bonds shall be credited to the Debt Service Account and the remaining proceeds shall be deposited in the Construction Account and used to pay costs of issuance of the Series 2006A Bonds and costs of the Project, as provided in Section 13. Section 6. Registration; Appointment of Registrar; Book-Entrv System. 6.01. Registration. The City, by the Commission, shall appoint, and shall maintain, a bond registrar, transfer agent and paying agent (the Registrar). The effect of registration and the rights and duties of the City and the Registrar with respect thereto shall be as follows: (a) Register. The Registrar shall keep at its principal corporate trust office a Bond Register in which the Registrar shall provide for the registration of ownership of Series 2006A Bonds and the registration of transfers and exchanges of Bonds entitled to be registered, transferred or exchanged. (b) Transfer of Series 2006A Bonds. Upon surrender to the Registrar for transfer of any Series 2006A Bond, duly endorsed by the registered owner thereof or accompanied by a written instrument of transfer, in form satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly authorized by the registered owner in writing, the Registrar shall authenticate and deliver, in the name of the designated transferee or transferees, one or more new Series 2006A Bonds of a like 1861915vl 15 aggregate principal amount and maturity, as requested by the transferor. The Registrar shall not be obligated to transfer or exchange any Series 2006A Bond which has been selected for redemption. ( c) Exchange of Series 2006A Bonds. Whenever any Series 2006A Bond is surrendered by the registered owner for exchange, the Registrar shall authenticate and deliver one or more new Series 2006A Bonds of alike aggregate principal amount and maturity, as requested by the registered owner or the owner's attorney duly authorized in writing. (d) Cancellation. All Series 2006A Bonds surrendered upon any transfer or exchange shall be promptly canceled by the Registrar and thereafter disposed of as directed by the City. (e) Improper or Unauthorized Transfer. When any Series 2006A Bond is presented to the Registrar for transfer, the Registrar may refuse to transfer the same until it is satisfied that the endorsement on such Series 2006A Bond or separate instrument of transfer is legally authorized. The Registrar shall incur no liability for its refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (f) Persons Deemed Owners. The City and the Registrar may treat the Person in whose name any Series 2006A Bond is at any time registered in the Bond Register as the absolute owner of such Series 2006A Bond, whether such Series 2006A Bond shall be overdue or not, for the purpose of receiving payment of, or on account of, the principal of and interest on such Series 2006A Bond and for all other purposes, and all such payments so made to any such registered owner or upon the owner's order shall be valid and effectual to satisfy and discharge the liability of the City upon such Series 2006A Bond to the extent of the sum or sums so paid. (g) Taxes Fees and Charges. For every transfer or exchange of Series 2006A Bonds (except for an exchange upon a partial redemption of a Series 2006A Bond), the Registrar may impose upon the owner thereof a charge sufficient to reimburse the Registrar for any tax, fee or other governmental charge required to be paid with respect to such transfer or exchange. (h) Mutilated, Lost, Stolen or Destroved Series 2006A Bonds. In case any Series 2006A Bond shall become mutilated or be lost, stolen or destroyed, the City shall execute and the Registrar shall authenticate and deliver a new Series 2006A Bond of the same series, of like amount, number, maturity date and tenor, in exchange and substitution for and upon cancellation of any such mutilated Series 2006A Bond or in lieu of and in substitution for any such Series 2006A Bond lost, stolen or destroyed, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith, and, in the case of a Series 2006A Bond lost, stolen or destroyed, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith, and, in the case of a Series 2006A Bond lost, stolen or destroyed, upon filing with the Registrar of evidence satisfactory to it that such Series 2006A Bond was lost, stolen or destroyed, and of the ownership thereof, and upon furnishing to the Registrar an appropriate bond or 1861915vl 16 indemnity in form, substance and amount satisfactory to it, in which the City, the Commission, and the Registrar shall be named as obligees. All Series 2006A Bonds so surrendered to the Registrar shall be canceled by it and evidence of such cancellation shall be given to the Commission. If the mutilated, lost, stolen or destroyed Series 2006A Bond has already matured or been called for redemption in accordance with its terms, it shall not be necessary to issue a new Series 2006A Bond prior to payment. 6.02. Appointment of Initial Registrar. U.S. Bank National Association, in St. Paul, Minnesota, is hereby appointed as the initial Registrar. Upon merger or consolidation of the Registrar with another corporation, if the resulting corporation is a bank or trust company authorized by law to conduct such business, such corporation shall be authorized to act as successor Registrar. The City agrees to pay the reasonable and customary charges of the Registrar for the services performed. The City reserves the right to remove any Registrar upon thirty days' notice and upon the appointment of a successor Registrar, in which event the predecessor Registrar shall deliver all cash and Bonds in its possession to the successor Registrar and shall deliver the Bond Register to the successor Registrar. On or before each principal or interest due date, without further order of this Commission, there shall be transmitted to the Registrar, from amounts on hand in the Debt Service Account available therefore, an amount sufficient to pay all principal and interest then due on the Bonds. 6.03. The Series 2006A Bonds shall be initially issued in the form of a separate single typewritten or printed fully registered Series 2006A Bond for each of the maturities set forth in this Resolution. Upon initial issuance, the ownership of each such Series 2006A Bond shall be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee for The Depository Trust Company, New York, New York, and its successors and assigns ("DTC"). Except as provided in this Section, all of the outstanding Series 2006A Bonds shall be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee ofDTC. 6.04. With respect to Series 2006A Bonds registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee ofDTC, the City, the Registrar and the Paying Agent shall have no responsibility or obligation to any broker dealers, banks and other financial institutions from time to time for which DTC holds Series 2006A Bonds as securities depository (the "Participants") or to any other person on behalf of which a Participant holds an interest in the Series 2006A Bonds, including but not limited to any responsibility Or obligation with respect to (i) the accuracy of the records ofDTC, Cede & Co. or any Participant with respect to any ownership interest in the Series 2006A Bonds, (ii) the delivery to any Participant or any other person other than a registered owner of Series 2006A Bonds, as shown by the registration books kept by the Registrar, of any notice with respect to the Series 2006A Bonds, including any notice of redemption, or (iii) the payment to any Participant or any other person, other than a registered owner of Series 2006A Bonds, or any amount with respect to principal of, premium, if any, or interest on the Series 2006A Bonds. The City, the Registrar and the Paying Agent may treat and consider the person in whose name each Series 2006A Bond is registered in the registration books kept by the Registrar as the holder and absolute owner of such Series 2006A Bond for the purpose of payment of principal, premium and interest with respect to such Series 2006A Bond, for the purpose of registering transfers with respect to such Series 2006A Bonds, and for all other purposes. The Paying Agent shall pay all principal of, premium, if any, 1861915vl 17 and interest on the Series 2006A Bonds only to or on the order of the respective registered owners, as shown in the registration books kept by the Registrar, and all such payments shall be valid and effectual to fully satisfy and discharge the City's obligations with respect to payment of principal of, premium, if any, or interest on the Series 2006A Bonds to the extent ofthe sum or sums so paid. No person other than a registered owner of Series 2006A Bonds, as shown in the registration books kept by the Registrar, shall receive a certificated Series 2006A Bond evidencing the obligation of this resolution. Upon delivery by DTC to the City of a written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Ca, and the words "Cede & Co.," shall refer to such new nominee ofDTC; and upon receipt of such a notice, the City shall promptly deliver a copy of the same to the Registrar and Paying Agent, if the Paying Agent is other than the Registrar. 6.05. Transfers Outside Book-Entry System. In the event the City, by resolution of the Commission, determines that it is in the best interests of the persons having beneficial interest in the Series 2006A Bonds that they be able to obtain Series 2006A Bond certificates, the City shall notify DTC, whereupon DTC shall notify the Participants, of the availability through DTC of Series 2006A Bond certificates. In such event the City shall issue, transfer and exchange Series 2006A Bond certificates as requested by DTC and any other registered owners in accordance with the provisions of this Resolution. DTC may determine to discontinue providing its services with respect to the Series 2006A Bonds at any time by giving notice to the City and discharging its responsibilities with respect thereto under applicable law. In such event, ifno successor securities depository is appointed, the City shall issue and the Registrar shall authenticate Series 2006A Bond certificates in accordance with this resolution and the provisions hereof shall apply to the transfer, exchange and method of payment thereof. 6.06. PaYments to Cede & Co. Notwithstanding any other provision of this resolution to the contrary, so long as any Series 2006A Bond is registered in the name of Cede & Co., as nominee of DTC, all payments with respect to principal of, premium, if any, and interest on such Series 2006A Bond and all notices with respect to such Series 2006A Bond shall be made and given, respectively in the manner provided in the representation letter executed by the City and on file with DTC. Section 7. Notice of Redemption. At least thirty days before the date set for optional or mandatory redemption of any Series 2006A Bond, the City shall cause notice of such redemption to be mailed to the registered Holder of each Series 2006A Bond to be redeemed, but no defect in or failure to give such mailed notice of redemption shall affect the validity of proceedings for the redemption of any Series 2006A Bond not affected by such defect or failure. The notice of redemption shall specify the redemption date, redemption price, the numbers, interest rates and CUSIP numbers of the Series 2006A Bonds to be redeemed and the place at which the Series 2006A Bonds are to be surrendered for payment, which shall be the principal office of the Registrar. Notice of redemption having been given as aforesaid, the Series 2006A Bonds or portions thereof so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified and from and after such date (unless the City shall default in the payment of the redemption price) such Series 2006A Bonds or portions thereof shall cease to bear interest. 1861915vl 18 In addition to the notice prescribed by the preceding paragraph, the City shall also give notice of the redemption of any Series 2006A Bond or Series 2006A Bonds or portions thereof at least thirty days before the redemption date by certified mail or telecopy to the original purchaser of the Series 2006A Bonds and to all registered securities depositories then in the business of holding substantial amounts of obligations of the character of the Series 2006A Bonds (such depositories now being The Depository Trust Company, of Garden City, New York; Pacific Securities Depository Trust Company, of San Francisco, California; and Philadelphia Depository Trust Company, of Philadelphia, Pennsylvania) and one or more national information services that disseminate information regarding municipal bond redemptions; provided that any defect in or any failure to give any notice of redemption prescribed by this paragraph shall not affect the validity of the proceedings for the redemption of any Series 2006A Bond or portion thereof. Series 2006A Bonds in a denomination larger than $5,000 may be redeemed in part in any integral multiple of $5,000. The Holder of any Series 2006A Bond redeemed in part shall receive, upon surrender of such Series 2006A Bond to the Registrar, one or more new Series 2006A Bonds of the same series in authorized denominations equal in principal amount to the unredeemed portion of the Series 2006A Bond so surrendered. Section 8. Execution, Authentication and Delivery of Series 2006A Bonds. The Series 2006A Bonds shall be prepared under the direction of the Secretary and shall be executed on behalf of the City by the facsimile signatures of the Mayor and the Clerk and on behalf of the Commission by the facsimile signatures of the President and Secretary of the Commission. In case any officer whose signature appears on the Series 2006A Bonds shall cease to be such officer before the delivery of any Series 2006A Bond, such signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until delivery. Notwithstanding such execution, no Series 2006A Bond shall be valid or obligatory for any purpose or entitled to any security or benefit under this Resolution unless a certificate of authentication on such Series 2006A Bond has been executed by the manual signature of an authorized representative of the Registrar. Certificates of authentication on different Series 2006A Bonds need not be signed by the same representative. The executed certificate of authentication on each Series 2006A Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. When the Series 2006A Bonds have been so executed and authenticated, they shall be delivered to the original purchaser thereof upon payment of the purchase price in accordance with the contract of sale heretofore made and executed, and the purchaser shall not be obligated to see to the application of the purchase price. Section 9. Electric Fund and Accounts. 9.01. Electric Fund. For the convenient and proper administration of the Electric System, including the revenues thereof and proceeds of the Bonds, and to make adequate and specific security to the purchaser and Holders of the Bonds from time to time, the Commission agrees that there shall continue to be maintained on the books and records of the City so long as any Bonds are Outstanding a separate bookkeeping account designated the Electric Fund. Within the Electric Fund there shall be maintained the separate accounts and subaccounts described in this section, or in lieu thereof there may be maintained the required balances as undesignated components of the Electric Fund. 1861915vl 19 9.02. Operating Account. There shall be credited to the Operating Account all Gross Revenues as received. There shall be paid from the Operating Account when due all reasonable, necessary, and current Operating Expenses of the Electric System. All money on hand in the Operating Account as of the first day of each month in excess of the sum of (i) Operating Expenses then due and payable and to become due and payable during such calendar month, plus (ii) the Operating Reserve Requirement, shall constitute Net Revenues and shall be credited to other accounts in the Electric Fund as provided in Sections 9.03, 9.04, 9.05 and 9.06. 9.03. Debt Service Account. Upon delivery of the Series 2006A Bonds, the Commission shall credit to the Debt Service Account, from the proceeds of the Series 2006A Bonds, the accrued interest received from the Purchaser of the Series 2006A Bonds. As of the first day of each month there shall be credited to the Debt Service Account out ofthe Net Revenues on hand in the Operating Account an amount equal to not less than one-sixth of the interest due within the next six months on all Outstanding Bonds and one-twelfth of the principal due within the next twelve months on all Outstanding Bonds; provided that the Commission shall be entitled to reduce a monthly apportionment by the amount of any surplus previously credited and then on hand in the Debt Service Account. Money on hand in the Debt Service Account shall be disbursed only to pay principal of and interest on the Outstanding Bonds when due; provided that on any date when the amount then on hand in the Debt Service Account plus the amount in the Reserve Account allocable to a series of Bonds, is sufficient with other money available for the purpose to payor discharge all Bonds of that series and the interest accrued thereon in full, it may be used for that purpose. If any payment of principal of or interest on the Outstanding Bonds becomes due when money in the Debt Service Account is temporarily insufficient therefor, an amount equal to such deficiency shall be transferred thereto from the Reserve Account or the Repair and Replacement Account, in that order. 9.04. Reserve Account. Upon delivery of the Series 2006A Bonds the Commission shall credit to the Reserve Account from available funds on hand, the sum of $ . If the balance in the Reserve Account is ever less than the applicable Reserve Requirement, as of the first day of each month all Net Revenues in the Operating Account remaining after the required credit to the Debt Service Account shall be credited to the Reserve Account until the balance therein equals the Reserve Requirement. If the balance in the Reserve Account has not been restored to the Reserve Requirement from transfers of Net Revenues within six months of the deficiency, the Commission shall transfer to the Reserve Account from the Repair and Replacement Account, an amount sufficient to restore the balance therein to the Reserve Requirement. If, on any date on which principal or interest is due on the Outstanding Bonds, the balance then on hand in the Debt Service Account is not sufficient to pay such principal and interest in full, the Commission shall immediately transfer from the Reserve Account to the Debt Service Account an amount equal to such deficiency. If any Additional Bonds are issued, the Commission shall, upon issuance of the Additional Bonds, increase the balance in the Reserve Fund to the Reserve Requirement, calculated after giving effect to the issuance of such Additional Bonds. 1861915vl 20 Money held in the Reserve Account shall be used only to pay maturing principal and interest when money in the Debt Service Account is insufficient therefor. If at any time the balance in the Reserve Account exceeds the Reserve Requirement, the Commission shall transfer such excess to the Debt Service Account. 9.05. Repair and Replacement Account. The Repair and Replacement Account has heretofore been established as a separate account within the Electric Fund and there shall be credited to the Repair and Replacement Account from the Operating Account, on the first day of each month, such portion of the Net Revenues, in excess ofthe current requirements ofthe Debt Service Account and the Reserve Account (which portion of the Net Revenues is referred to herein as "surplus revenues"), as the Commission shall determine to be required for replacement or renewal ofwom out, obsolete or damaged properties and equipment of the Electric System. Money in the Repair and Replacement Account shall be used only for the purposes above stated or, if so directed by the Commission, to pay Operating Expenses, to redeem Bonds which are subject to redemption according to their terms, to pay principal or interest when due thereon as required in Section 9.03, to restore a deficiency in the Reserve Account, or to pay the cost of improvements to the Electric System; provided that in the event additional improvements or additions to the Electric System are financed other than from Bonds payable from the Debt Service Account, surplus revenues from time to time received may be segregated and paid into one or more separate and additional accounts for the repayment of such indebtedness and interest thereon, in advance of payments required to be made into the Repair and Replacement Account. 9.06. Deposit and Investment of Funds. The Commission shall cause all money pertaining to the Electric Fund to be deposited as received with one or more depository banks. The balance in such accounts, except such portion thereof as shall be guaranteed by federal deposit insurance, shall at all times be secured to its full amount by bonds or securities of the types authorized by applicable laws. Any such money not necessary for immediate use may be deposited with such depository banks in savings or time deposits. No money shall at any time be withdrawn from such deposit accounts except for the purposes of the Electric Fund as authorized in this Resolution, except that money from time to time on hand in the Electric Fund may at any time, in the discretion of the Commission, be deposited or invested in accounts or securities which are permitted by applicable laws of the State. Except as otherwise expressly provided herein, income received from the deposit or investment of money in said accounts shall be credited to the account from which the deposit was made or the investment was purchased, and handled and accounted for in the same manner as other money in that account. Section 10. Additional Bonds. Additional Bonds shall be issued and made payable from the Net Revenues of the Electric System only as provided in this section. One or more series of Additional Bonds may be issued on a parity of lien with the Outstanding Bonds, if and only if the Net Revenues ofthe Electric System for the Audited Fiscal Year immediately preceding the issuance of such Additional Bonds, adjusted as hereinafter provided, were not less than one hundred twenty-five percent of the average annual principal and interest due on all Outstanding Bonds and on the Additional Bonds to be issued, during the remaining term of the Outstanding Bonds. No Additional Bonds shall be issued unless each of the following conditions is satisfied prior to the issuance thereof, such satisfaction to be shown by a certificate of the President of the Commission and the resolution authorizing the issuance thereof: 1861915vl 21 (a) The payments required to be made (at the time of the issuance of such Additional Bonds) into the various accounts provided for in this Resolution have been made. (b) 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. (c) The proceeds of such Additional Bonds shall be used only for the purpose of making improvements, additions, extensions, renewals or replacements to the Electric System, or refunding bonds payable from the Debt Service Account. For purposes of the coverage test set forth above, the Net Revenues for the last Audited Fiscal Year immediately preceding the issuance of such Additional Bonds, may be adjusted for such Fiscal Year as follows: (1) the Gross Revenues for such Audited Fiscal Year may be increased to reflect the Gross Revenues which would have been received had any rate increase placed in effect after the commencement of the Audited Fiscal Year been in effect for the entire Audited Fiscal Year; and (2) by including the additional revenues reasonably determined by the Commission to be likely to result from the acquisition and construction of the facilities to be financed by such Additional Bonds, provided that the debt service on the proposed Additional Bonds is funded until the estimated date of completion of such facilities. The Commission also reserves the right to cause the issuance of Additional Bonds if and to the extent needed to refund maturing Bonds payable from the Debt Service Account in case the money on hand therein is insufficient to pay the same at maturity, which refunding revenue bonds may be on a parity with the Outstanding Bonds, but shall mature subsequent to all Outstanding Bonds which are not to be refunded by such Additional Bonds. The Commission also reserves the right to cause the issuance of Additional Bonds payable on a parity as to both principal and interest with the Outstanding Bonds to refund Bonds if the maximum amount of principal and interest payable on the Outstanding Bonds and such Additional Bonds in the then current or any future calendar year is not increased by more than five percent. Section 11. Priority of Payments. If the money on hand in the Debt Service Account shall be insufficient at any time to pay the principal then due and interest then accrued on all Bonds payable therefrom, said money shall first be applied to the payment pro rata of the accrued interest on all Bonds, and any balance shall be applied first in payment of maturing principal; as between Bonds having different maturity dates, the principal of earlier maturing Bonds shall be paid first; and as between Bonds maturing on the same date, the principal of Bonds shall be paid pro rata. Section 12. Covenants. For the protection of the Holders of the Bonds, the City and the Commission hereby covenant and agree to and with the Holders thereof from time to time as follows: 1861915vl 22 (a) They will at all times adequately maintain and efficiently operate the Electric System. They will from time to time make all needful and proper repairs, replacements, additions and betterments to the equipment and facilities of the Electric System so that it may at all times be operated properly and advantageously and so that the value and efficiency of the facilities shall be at all times fully maintained and its revenues unencumbered by reason thereof. (b) In order to ensure the efficient and economical operation of the Electric System and the proper maintenance thereof, the Commission on behalf of the City will employ an experienced manager to operate and maintain the Electric System. Such manager shall be employed on a full-time basis and the compensation shall be paid as an operating expense of the Electric System. (c) The rates for all service and the charges for all electricity and services supplied by the Electric System to the City and its residents and to all consumers shall be reasonable and just, taking into account the cost and value ofthe Electric System, the cost of maintaining and operating the Electric System and the proper and necessary allowances for depreciation and amounts required for the payment of principal and interest on the bonds payable from the Net Revenues. Charges to all customers shall be uniform for all users of the same class. The Commission on behalf of the City will bill its customers and the City on a monthly basis and, subject to the requirements of State law, will discontinue service to any customer whose bill remains unpaid thirty days following the mailing of such bill and service will not be restored until the bill and any penalties have been paid in full. (d) They will establish, maintain and collect such charges and rates as will produce revenues sufficient to pay the reasonable cost of operation and maintenance of the Electric System and to produce, in each Fiscal Year, Net Revenues at least equal to one hundred ten percent of the annual interest and principal requirements of the Series 2006A Bonds and the Prior Bonds in such Fiscal Year. Such rates and charges will be increased from time to time whenever necessary to carry out the obligations ofthis Resolution. ( e) The City and the Commission will not sell, lease, mortgage, or in any manner dispose of all or substantially all of properties of the Electric System until all of the Outstanding Bonds have been paid in full; provided, however, that the City or the Commission may sell the Electric System as a whole if, simultaneously with the sale of the Electric System, there is deposited with the Registrar the amount necessary to retire all of the Outstanding Bonds payable from the revenues of the Electric System, including interest to accrue to the date when the Outstanding Bonds are callable, or if the Outstanding Bonds are then called in accordance with their terms, to the date of redemption. This covenant shall not be construed to prevent the sale by the City or the Commission at fair market value of real estate, equipment or other non-revenue- producing properties which in the judgment of the City or the Commission and a consulting engineer have become unnecessary, uneconomical or inexpedient to use in connection with the Electric System, provided suitable facilities are obtained in place thereof and any cash balance from the transaction is deposited in the Electric Fund. 1861915vl 23 (f) They will procure and keep in force insurance upon the properties of the Electric System of a kind and in an amount which would normally be carried by private companies in a like business, including public liability insurance, with an insurer or insurers in good standing, and will keep in full force and effect fiduciary bonds on employees in charge of the Electric System. In the event of any loss, the proceeds from such insurance (including liability insurance) or bonds shall be used to make good such loss or to repair or restore the Electric System. Insurance premiums shall be paid as a cost of operation. The proceeds of insurance, except the proceeds of public liability insurance, received by the Commission or the City, shall be placed in the Electric Fund. (g) The Commission, on behalf of the City, shall cause to be kept proper books, records and accounts adapted to the Electric System, separate from other accounts of the City and shall cause such books, records and accounts to be audited at the end of each Fiscal Year by a qualified firm of public accountants. The expense of preparing such audit shall be paid as a current operating expense of the Electric System. In addition to whatever other matters are included in the audit, each such audit shall include the following: (1) A statement in detail of the income and expenditures of the Electric System and the component systems thereof for each such Fiscal Year. (2) A balance sheet as of the end of each such Fiscal Year. (3) The accountants' comments, if any, regarding the manner in which the Commission and the City have carried out the requirements of this Resolution and their recommendations for any changes or improvements in the operation of the Electric System. (4) The disposition of any Bond proceeds during such Fiscal Year, and the amount of Outstanding Bonds at the end of each Fiscal Year. The Holders of the Outstanding Bonds shall have the right at all reasonable times to inspect the Electric System and the books, records, accounts and data relating thereto. The Commission agrees to furnish copies of such audit to any Holder who holds Outstanding Bonds upon request within ninety days after the close of each Fiscal Year. (h) They will faithfully and punctually perform all duties with respect to the Electric System required by the Constitution and laws of the State and this Resolution. Section 13. Construction Account. 13.01. There is hereby established within the Electric Fund a Construction Account, into which the Commission shall deposit the proceeds of the Series 2006A Bonds, net of amounts deposited in the Revenue Bond Account and the Reserve Account, as provided in Section 5.04 hereof. Moneys on deposit in the Construction Account may be disbursed by the Commission to pay costs of issuance of the Series 2006A Bonds and costs of the Project. Pending such disbursement, moneys on deposit in the Construction Account may be invested in Government Obligations maturing or subject to redemption at the option of the holder thereof not later than 1861915vl 24 the date on which such moneys are expected to be needed. Investment earnings on moneys in the Construction Account shall be credited to the Construction Account and used to pay costs of the Project. Any remaining balance in the Construction Account upon completion of the Project may be used to pay additional capital costs of the Electric System, may be transferred to the Repair and Replacement Account, or may be used for any other lawful purpose. Section 14. Amendments. The provisions of this Resolution shall constitute a contract between the City, the Commission and the Holders of the Outstanding Bonds and after the issuance of any of the Series 2006A Bonds, no change, variation or alteration of any kind in the provisions of this Resolution shall be made in any manner, except as herein provided, until such time as all of the Series 2006A Bonds and interest thereon have been paid in full. However, the Holders of a maj ority in principal amount of the Outstanding Bonds shall have the right to consent to, and approve the adoption of resolutions or other proceedings modifying or amending any of the terms or provisions contained in this Resolution, except that without the consent of one hundred percent of the Holders of Outstanding Bonds this Resolution shall not be modified or amended in any manner that may adversely affect the rights of any Holders of the Outstanding Bonds or reduce the percentage of the number of Holders whose consent is required to effect a further modification. Section 15. Defeasance. When any Bond has been discharged as provided in this section, all pledges, covenants and other rights granted by this Resolution to the Holder of such Bond shall cease, and such Bond shall no longer be deemed to be Outstanding under this Resolution. The obligations with respect to any Bond which is due on any date may be discharged by depositing with the Registrar on or before that date a sum sufficient for the payment thereof in full; or, if any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Registrar a sum sufficient for the payment thereof in full with interest accrued to the date of such deposit. The obligations with respect to any Bond which is subject to redemption according to its terms may also be discharged by depositing with the Registrar on or before that date an amount equal to the principal, interest and redemption premium, if any, which will then be due, provided that notice of such redemption has been duly given or provided for. The obligations with respect to any Bonds may also be discharged at any time, subject to the provisions of law now or hereafter authorizing and regulating such action, by depositing irrevocably in escrow, with the Registrar or any bank qualified by law as an escrow agent for this purpose, cash or Government Obligations which are authorized by law to be so deposited, bearing interest payable at such times and at such rates and maturing on such dates as shall be required to pay all principal, interest and redemption premiums to become due on the Bonds to their maturity or redemption date, provided that if any of such Bonds are to be redeemed, notice of redemption has been given or provided for, and provided that such defeasance shall not impair the exemption of interest on any Bonds from federal income taxation. Section 16. Compliance With Reimbursement Bond Regulations. The provisions of this section are intended to establish and provide for the Commission's compliance with United States Treasury Regulations Section 1.150-2 (the "Reimbursement Regulations") applicable to the "reimbursement proceeds" of the Series 2006A Bonds, being those portions thereof which will be used by the Commission to reimburse itself for any expenditure which the Commission paid or will have paid prior to the Closing Date (a "Reimbursement Expenditure"). 1861915vl 25 The Commission hereby certifies and/or covenants as follows: (a) Not later than sixty days after the date of payment of a Reimbursement Expenditure, the Commission (or person designated to do so on behalf of the Commission) has made or will have made a written declaration of the Commission's official intent (a "Declaration") which effectively (i) states the Commission's reasonable expectation to reimburse itself for the payment of the Reimbursement Expenditure out of the proceeds of a subsequent borrowing; (ii) gives a general and functional description of the property, project or program to which the Declaration relates and for which the Reimbursement Expenditure is paid, or identifies a specific fund or account of the Commission and the general functional purpose thereof from which the Reimbursement Expenditure was to be paid (collectively the "Project"); and (iii) states the maximum principal amount of debt expected to be issued by the Commission for the purpose of financing the Project; provided, however, that no such Declaration shall necessarily have been made with respect to: (i) "preliminary expenditures" for the Project, defined in the Reimbursement Regulations to include engineering or architectural, surveying and soil testing expenses and similar prefatory costs, which in the aggregate do not exceed 20% of the "issue price" ofthe Series 2006A Bonds, and (ii) a de minimis amount of Reimbursement Expenditures not in excess of the lesser of$lOO,OOO or five percent of the proceeds of the Series 2006A Bonds. (b) Each Reimbursement Expenditure is a capital expenditure or a cost of issuance of the Series 2006A Bonds or any of the other types of expenditures described in Section l.l50-2(d)(3) of the Reimbursement Regulations. (c) The "reimbursement allocation" described in the Reimbursement Regulations for each Reimbursement Expenditure shall and will be made forthwith following (but not prior to) the issuance of the Series 2006A Bonds and in all events within the period ending on the date which is the later of three years after payment of the Reimbursement Expenditure or one year after the date on which the Project to which the Reimbursement Expenditure relates is first placed in service. (d) Each such reimbursement allocation will be made in a writing that evidences the Commission's use of Bond proceeds to reimburse the Reimbursement Expenditure and, if made within 30 days after the Series 2006A Bonds are issued, shall be treated as made on the day the Series 2006A Bonds are issued. Provided, however, that the Commission may take action contrary to any of the foregoing covenants in this section upon receipt of an opinion of its Bond Counsel for the Series 2006A Bonds stating in effect that such action will not impair the tax-exempt status of the Series 2006A Bonds. Section 17. Continuing Disclosure. The Electric System ofthe Commission is the only "obligated person" in respect of the Series 2006A Bonds within the meaning of the Rule for purposes of identifying the entities in respect of which continuing disclosure must be made. The Commission hereby agrees, in accordance with the provisions of Rule 15c2-12 (the "Rule"), promulgated by the Securities and Exchange Commission (the "SEC") pursuant to the Securities 1861915vl 26 Exchange Act of 1934, as amended, and a Continuing Disclosure Undertaking (the "Undertaking") hereinafter described to: (a) Provide or cause to be provided to each nationally recognized municipal securities information repository ("NRMSIR") and to the appropriate state information depository ("SID"), if any, for the State of Minnesota, in each case as designated by the SEC in accordance with the Rule, certain annual financial information and operating data in accordance with the Undertaking. The SEC reserves the right to modify from time to time the terms of the Undertaking as provided therein. (b) Provide or cause to be provided, in a timely manner, to (i) each NRMSIR or to the Municipal Securities Rulemaking Board ("MSRB") and (ii) the SID, notice of the occurrence of certain material events with respect to the Series 2006A Bonds in accordance with the Undertaking. (c) Provide or cause to be provided, in a timely manner, to (i) each NRMSIR or to the MSRB and (ii) the SID, notice of a failure by the Commission to provide the annual financial information with respect to the Commission described in the Undertaking. (d) The Commission agrees that its covenants pursuant to the Rule set forth in this section and in the Undertaking is intended to be for the benefit of the Holders of the Series 2006A Bonds and shall be enforceable on behalf of such Holders; provided that the right to enforce the provisions of these covenants shall be limited to a right to obtain specific enforcement of the Commission's obligations under the covenants. The President and Secretary of the Commission and the Mayor and Clerk of the City, or any other officer of the Commission or the City authorized to act in their place (the "Officers") are hereby authorized and directed to execute on behalf of the Commission and the City the Undertaking in substantially the form presented to the governing bodies of the Commission and the City subject to such modifications thereof or additions thereto as are (i) consistent with the requirements under the Rule, (ii) required by the Purchaser of the Series 2006A Bonds, and (iii) acceptable to the Officers. Section 18. Records and Certificates. The officers of the Commission and the City are hereby authorized and directed to prepare and furnish to the Purchaser, and to the attorneys approving the legality of the issuance of the Series 2006A Bonds, certified copies of all proceedings and records of the Commission and the City relating to the Series 2006A Bonds and to the financial condition and affairs of the Commission and the City, and such other affidavits, certificates and information as are required to show the facts relating to the legality and marketability of the Series 2006A Bonds as the same appear from the books and records under their custody and control or as otherwise known to them, and all such certified copies, certificates and affidavits, including any heretofore furnished, shall be deemed representations of the Commission and the City as to the facts recited therein. Section 19. Negative Covenant as to Use of Bond Proceeds and Proiect. The Commission and the City hereby covenant not to use the proceeds of the Series 2006A Bonds or 1861915vl 27 to use the Project, or to cause or permit them to be used, or to enter into any deferred paYment arrangements for the cost of the Project, in such a manner as to cause the Series 2006A Bonds to be "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. Section 20. Tax-Exempt Status of the Series 2006A Bonds; Rebate. The Commission and the City shall comply with requirements necessary under the Code to establish and maintain the exclusion from gross income under Section 103 of the Code of the interest on the Series 2006A Bonds, including without limitation (a) requirements relating to temporary periods for investments, (b) limitations on amounts invested at a yield greater than the yield on the Series 2006A Bonds, and (c) the rebate of excess investment earnings to the United States, if the Series 2006A Bonds (together with other obligations reasonably expected to be issued and outstanding at one time in this calendar year) exceed the small-issuer exception amount of $5,000,000. For purposes of qualifying for the exception to the federal arbitrage rebate requirements for governmental units issuing $5,000,000 or less of bonds, the City hereby finds, determines and declares that (a) the Series 2006A Bonds are issued by a governmental unit with general taxing powers; (b) no Bond is a private activity bond; (c) ninety-five percent or more of the net proceeds of the Series 2006A Bonds are to be used for local governmental activities of the City (or of a governmental unit the jurisdiction of which is entirely within the jurisdiction of the City); and (d) the aggregate face amount of all tax -exempt bonds (other than private activity bonds) issued by the City (and all subordinate entities thereof, and all entities treated as one issuer with the City) during the calendar year in which the Series 2006A Bonds are issued and outstanding at one time is not reasonably expected to exceed $5,000,000, all within the meaning of Section 148(f)(4)(D) of the Code. Section 21. Designation ofOualified Tax-Exempt Obligations. In order to qualify the Series 2006A Bonds as "qualified tax exempt obligations" within the meaning of Section 265(b )(3) of the Code, the City hereby makes the following factual statements and representations: (a) the Series 2006A Bonds are issued after August 7, 1986; (b) the Series 2006A Bonds are not "private activity bonds" as defined in Section 141 of the Code; ( c) the City hereby designates the Series 2006A Bonds as "qualified tax exempt obligations" for purposes of Section 265(b )(3) of the Code; (d) the reasonably anticipated amount of tax exempt obligations (other than private activity bonds, treating qualified 501(c)(3) bonds as not being private activity bonds) which will be issued by the City (and all entities treated as one issuer with the 1861915vl 28 City, and all subordinate entities whose obligations are treated as issued by the City) during this calendar year 2006 will not exceed $10,000,000; and ( e) not more than $10,000,000 of obligations issued by the City during this calendar year 2006 have been designated for purposes of Section 265(b )(3) ofthe Code. The City shall use its best efforts to comply with any federal procedural requirements which may apply in order to effectuate the designation made by this section. Section 22. Official Statement. The Official Statement relating to the Series 2006A Bonds, prepared and distributed by Ehlers is hereby approved and the officers of the Commission are authorized in connection with the delivery of the Series 2006A Bonds, to sign such certificates as may be necessary with respect to the completeness and accuracy of the Official Statement. Section 23. Payment ofIssuance Expenses. The Commission authorizes the Purchaser to forward the amount of Series 2006A Bond proceeds allocable to the payment of issuance expenses to U.S. Trust Company N.A., Greenwich, Connecticut on the closing date for further distribution as directed by the Commission's financial advisor, Ehlers Section 24. Effective Date. This Resolution, having been concurred in by the City Council by resolution adopted on February 6, 2006, shall be effective immediately. 1861915vl 29 STATE OF MINNESOTA COUNTY OF SHERBURNE PUBLIC UTILITIES COMMISSION OF THE CITY OF ELK RNER, MINNESOTA I, the undersigned, being the duly qualified and acting Secretary of the Public Utilities Commission of the City of Elk River, Minnesota, DO HEREBY CERTIFY that I have carefully compared the attached and foregoing extract of minutes of a meeting of the Board of Commissioners, held on the date therein indicated, with the original thereof on file and of record in my office and that the same is a full, true and complete transcript insofar as the same relates to the $3,595,000 Electric Revenue Bonds, Series 2006A of the City of Elk River, Minnesota. WITNESS my hand on February 6, 2006. Secretary Public Utilities Commission of the City of Elk River, Minnesota 1861915vl 30 (:'/) an [j! cY1J- a/ t.c> !Cj(;J II-trn 5: 3, City of Elk River, MN Results of Bond Sale February 6, 2006 $3,595,000 Electric Revenue Bonds, Series 2006A Low Bidder Northland Securities, Inc. Minneapolis, Minnesota 3.9472% True Interest Cost Number of Bids 9 Rating A2 Moody's Investors Services (One step below the city's A1 general obligation rating) 3.9472% - 4.0887% Range of Bids Total Debt Service Principal Amount Discount Allowance Costs of Issuance True Interest Cost Coupon Rates Interest Cost Proiected 11/9/05 $3,595,000 $62,912.50 $27,900 4.4732% 3.25% - 4.60% $1,336,345 Results of Sale Variance $3,595,000 $57,707.85 $28,086.25 3.9472% 3.15% - 4.00% $1,231,153.95 $0 -$5,204.65 +186.25 -0.526% -$105,191.05 Closing Date Council Action March 2, 2006 Award the bid to Northland Securities, Inc. and adopt the Resolution Concurring In The Action Of The Board Of Commissioners Of The Public Utilities Commission Of The City Of Elk River, Minnesota, In Providing For The Issuance And Sale Of $3,595,000 Electric Revenue Bonds, Series 2006A. Attachments . Bid Tabulation , BID TABULATION rfI cu/f1 eYJJ- d/u; leI); /feIYI ,5". 3. $3,595,000 Electric Revenue Bonds, Series 2006A CITY OF ELK RIVER, MINNESOTA SALE: February 6, 2006 AWARD: NORTHLAND SECURITIES, INC. RATING: AMBAC Insured (Moody's Investors Service, Inc. "Aaa")* UNDERLYING RATING: Moody's Investors Service, Inc. 1A2" BBI: 4.43% PRICE NET TRUE INTEREST INTEREST COST RATE NAME OF BIDDER MATURITY (August 1) $3,537,292.15 $1,288,861.80 3.9472% NORTHLAND SECURITIES, INC. Minneapolis, Minnesota BERNARDI SECURITIES, INC. Chicago, IL NORTH AMERICAN CAPITAL MARKETS Minneapolis, Minnesota 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 SUNTRUST CAPITAL MARKETS, INC. Atlanta, Georgia RBC DAIN RAUSCHER, INC. St. Petersburg, Florida CREWS & ASSOCIATES Little Rock, Arkansas FIRST TRUST PORTFOLIOS L.P. Lisle, Illinois STEPHENS INC. Little Rock, Arkansas 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 *AMBAC insurance purchased by Northland Securities, Inc. RATE REOFFERING YIELD 3.150% 3.250% 3.300% 3.350% 3.500% 3.500% 3.500% 3.550% 3.600% 3.650% 3.750% 3.800% 3.850% 4.000% 4.000% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.800% 3.875% 4.000% 8 EHLERS & ASSOCIATES INC 3.150% 3.250% 3.300% 3.350% 3.400% 3.450% 3.500% 3.550% 3.600% 3.650% 3.750% 3.800% 3.850% 3.900% 3.950% $3,556,857.05 $1,291,116.51 3.9496% 3060 Centre Pointe Drive, Roseville, MN 55113 651.697.8500 fax 651.697.8555 www.ehlers-inc.com Offices in Roseville, MN Brookfield, WI and Lisle, IL $3,595,000 Electric Revenue Bonds, Series 2006A City of Elk River, Minnesota , Page 2 NAME OF BIDDER PRICE NET TRUE INTEREST INTEREST COST RATE MATURITY (August 1) RATE REOFFERING YIELD $3,557,891.15 $1,293,032.52 3.9531 % PIPER JAFFRA Y & CO. Leawood, Missouri 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 STIFEL, NICOLAUS & CO., INC. Minneapolis, Minnesota 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 3.500% 3.500% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.800% 3.850% 3.900% 4.000% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.850% 3.850% 3.850% 3.850% 3.850% 3.875% 3.875% 4.000% 4.000% $3,568,772.85 $1,303,422.60 3.9776% $3,595,000 Electric Revenue Bonds, Series 2006A City of Elk River, Minnesota Page 3 NAME OF BIDDER MATURITY (August 1) MORGAN KEEGAN & CO., INC. Memphis, Tennessee 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 CRONIN & COMPANY, INC. Minneapolis, Minnesota 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 RATE REOFFERING YIELD 3.500% 3.500% 3.750% 3.750% 3.750% 3.750% 3.875% 3.875% 3.875% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.800% 3.850% 4.000% 4.000% 4.000% PRICE NET TRUE INTEREST INTEREST COST RATE $3,581,062.45 $1,308,488.45 3.9821% $3,561,577.55 $1,304,507.43 3.9848% $3,595,000 Electric Revenue Bonds, Series 2006A City of Elk River, Minnesota Page 4 NAME OF BIDDER MATURITY (August 1) RATE REOFFERING YIELD PRICE NET TRUE INTEREST INTEREST COST RATE $3,547,364.00 $1,315,508.98 4.0301% HARRIS INVESTMENT MANAGEMENT Chicago, Illinois FTN Financial Capital Markets Isaak Bond Investments Inc. Bankers' Bank Axelrod Associates, Inc. 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 WELLS FARGO BROKERAGE SERVICES, LLC Minneapolis, Minnesota 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.750% 3.800% 3.850% 3.850% 3.900% 3.950% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% 4.000% $3,583,496.00 $1,327,221.22 4.0440% $3,595,000 Electric Revenue Bonds, Series 2006A City of Elk River, Minnesota Page 5 NAME OF BIDDER PRICE NET TRUE INTEREST INTEREST COST RATE GRIFFIN, KUBIK, STEPHENS & THOMPSON, INC. Chicago, Illinois MATURITY RATE REOFFERING (August 1) YIELD 2007 3.875% 2008 3.875% 2009 3.875% 2010 3.875% 2011 3.875% 2012 3.875% 2013 3.875% 2014 3.875% 2015 3.875% 2016 3.900% 2017 3.900% 2018 4.000% 2019 4.000% 2020 4.100% 2021 4.100% $3,562,432.65 $1,338,372.23 4.0887%