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98-898p,�,.�- ���� 1 �lf.� � RESOLUTION as, aa ' OF SAINT PAUL, MINNESOTA Presented By Referred To 36 Committee: Date ACCEPTING THE OFFER OF 3 THE MINNESOTA PUBLIC FACILITIES AUTHORITY TO PURCHASE 4 A$16,500,000 WATER REVENUE NOTE OF 1998, 5 PROVIDING FOR ITS ISSUANCE, AND AUTHORIZING 6 EXECUTION OF A PROJECT LOAN AGREEMENT 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 A. WHEREAS, the City Council of the City of Saint Paul, Minnesota (��City"), has heretofore applied for a loan from the Minnesota Public Facilities Authority (the "PFA") to provide financing pursuant to the City's home rule charter and Minnesota Statutes, Chapter 475, for three separate building additions to the water treatment faciZity (coZZectiveZy, the "Project"1 as various improvements to the City's municipal water utility (the "Water Utility"), which has since its acquisition in 1885 been under the jurisdiction of the Board of Water Commissioners (the "Board'�); and the Board and this Council deem it necessary and expedient to undertake the Project; and B. WHEREAS, the PFA is authorized pursuant to Minnesota Statutes, Chapter 446A, as amended, to issue its bonds (the "PFA Bonds") and to use the proceeds thereof, together with certain other funds, to provide loans to municipalities to fund eligible costs of construction of publicly owned drinking water systems in accordance with the federal Drinking Water Infrastructure Financing Act; and C. WHEREAS, the City has applied for a loan from the PFA pursuant to such program, and the PFA has committed to make a loan to the City in the principal amount of $16,500,000, to be disbursed and repaid in accordance with the terms of a Public Facilities Authority Project Loan Agreement and Revenue Bond Purchase Agreement (the "Project Loan Agreement") executed by the PFA and City, a copy of which is before this meeting and on file with the Clerk; and the Project Loan Agreement, as executed, is incorporated by reference; and D. WHEREAS, the (the "Note" or "1998 Note") addition the City will need PFA Bonds; and $16,500,000 Water Revenue Note of 1998 of the City is tax-exempt, and in to assure the tax-exemption of the Council File # — \6 ^ p ►O Green Sheet # �D w.� 980733.3 `�g E. WHEREAS, in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(41, the City is authorized to issue obligations to a board, department or agency of the State of Minnesota by negotiation and without advertisement for bids and the PFA is, and has represented that it is, a board, department or agency of the State of Minnesota; and 8 F. WHEREAS, there are currently outstanding bonds of 9 the City payable from Net Revenues of the City's Water Utility, 10 specifically the City's (a) $11,175,000 Water Revenue Bonds, 11 Series 1993E (the "1993 Bonds"), issued pursuant to a resolution 12 adopted by this Council on June 15, 1993, of which $6,160,000 13 remain outstanding, and (b) $7,000,000 Water Revenue Refunding 14 Bonds, Series 1997C (the "1997 Bonds"), issued pursuant to a 15 resolution adopted by this Council on June 11, 1997, of which 16 $7,000,000 remain outstanding; and there is currently outstanding 17 a general obligation note of the City payable on a subordinate 18 lien basis from Net Revenues of the City's Water Utility, 19 specifically the City's $4,269,844 General Obligation Wastewater 20 Treatment Water Revenue Note of 1996 (the "1996 Note"), issued , 21 pursuant to a resolution adopted by this Council on May 15, 1996, 22 of which $4,109,327.77 remains outstanding; and the 1997 Bonds 23 refunded bonds issued in 1994, all of which have been retired 24 (the '�1994 Bonds"); and G. WHEREAS, it is necessary and desirable to provide for the issuance of the Note on a parity of lien with the 1993 Bonds and 1997 Bonds and with a priority of lien over the 1996 Note; and A. WHEREAS, paragraph 18 of the resolution authorizing the issuance and sale of the 1997 Bonds provides for the issuance of parity lien bonds as follows: "18. Parity Bonds. The 1993 Bonds and 1997 Bonds sha1Z be a first charge and lien upon the Net Revenues of the Water Utility. No part of such Net Revenues shall be pledged to the payment of any general obligation bonds issued by the City while any 1993 Bonds or 1997 Bonds or bonds issued on a parity there- with remain outstanding and undischarged, unless the pledge of Net Revenues to such general obligation bonds is expressly made a second and subsequent lien and the City and Board covenant to make the rates and charges of the Water Utility sufficient to timely pay such general obligation bonds. No additional revenue obligations payable from the Revenue Bond Debt Service Account shall be hereafter issued unless the same are expressly made a second and subsequent lien upon the Net Revenues of the Water Utility; provided, however, that additional obligations may be issued on a parity of lien with the 1997 Bonds, provided that the annual 980733.3 E I • � � � � � 1 2 3 4 5 6 7 8 9 10 11 " 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Net Revenues of said Water Utility for each of the two (2) completed fiscal years immediately preceding the issuance of such additional obligations shall have been one and one-half (1.5) times the maximum annual principal and interest coming due thereafter on all outstanding revenue obligations payable from and having a parity of lien upon the Net Revenues of the Water Utility Fund, including the additional obligations so to be issued; provided further, however, that if the annual Net Revenues in either or both of the aforesaid two (2) completed fiscal years shall be insufficient to meet this test then any reasonably projected increase in Net Revenues for the fiscal year immediately following such second completed fiscal year may be added to the Net Revenues for such completed fiscal years or either of them (but the total of such projected increase in Net Revenues may be added only once) in applying the foregoing test. For purposes of the foregoing limitations, when only bonds issued after the 1994 Bonds are outstanding, the "maximum annual principal and interest coming due thereafter" on variable rate bonds shall be calculated assuming the variable rate bonds bear fixed interest at the rates prevailing at the time of the calculation for utility revenue bonds of comparable quality, maturity (or remaining maturity) and taxable or tax-exempt status, provided that other or different assumptions may be used if necessary to obtain an investment grade credit rating for the variable rate bonds or to maintain the credit rating(s) then in effect for the bonds then outstanding. Such facts shall be shown by the Certificate of the General Manager of the Board of Water Commissioners and shall be a finding of and recited in the resolution of the City authorizing any such additional series. In addition, the following conditions shall be met: ��(a) The payments required to be made (at the time of the issuance of such parity lien bonds) into the various funds and accounts provided for in this resolution have been made. "(b) All such parity lien bonds shall have a December 1 maturity or maturities and shall have semiannual interest payments on June 1 and December 1 in each year; provided that interest payments may be more frequent than semiannually or on dates ather than June 1 and December 1 if such interest is paid in full only if at the time of payment the interest deposits into the Revenue Bond Debt Service Account for interest payments on June 1 or December 1, as appropriate, on other 980733.3 3 1 � qY • 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 bonds are current, and any insufficiency interest on all parity bonds is allocated proportionately in each six-month period June 1 or December l, as appropriate. of ending "(c) The proceeds of such parity lien bonds shall be used only for the purpose of (1) making improvements, additions, extensions, renewals or replacements to the Water Utility, and capital- izing interest or establishing Reserves and paying the costs of such financing, or (2) refunding parity lien bonds (provided that bonds which refund parity lien bonds may instead derive their parity lien status from paragraphs 19 or 25 as applied in paragraph 20)."; and I. WHEREAS, for purposes of this resolution paragraph 18 of the resolution authorizing the issuance and sale of the 1993 Bonds is substantively identical to said paragraph 18 relating to the 1997 Bonds; and J. WHEREAS, herein the City makes various findings demonstrating the propriety of the issuance of the Note on a parity with the 1993 Bonds and 1997 Bonds; and K. WHEREAS, in accordance with advice received from the Board, this Council finds, determines and declares that it i� necessary and expedient to provide moneys to finance the Project, continue a Reserve previously established, and provide for the costs of the issuance of the Note from the proceeds of obligations payable solely from the Net Revenues of the Water Utility; and L. WHEREAS, a contract or contracts for the Project have been made by the City with the approval of the PFA and all other state and federal agencies of which approval is required: NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Saint Paul, Minnesota, as follows: 1. Acceptance of Offer; Pavment. The offer of the Minnesota Public Facilities Authority (the "PFA" or "Purchaser") to purchase a$16,500,000 Water Revenue Note of 1998 of the City (the "Note" or "1998 Note"), at the rates of interest hereinafter set forth, and to pay for the Note the sum of $16,500,000 as provided below, is hereby accepted, and the sale of the Note is hereby awarded to the PFA. Payment for the Note shall be disbursed in installments as eligible costs of the Project are reimbursed or paid, all as provided in the Project Loan Agreement. 980733.3 0 q�•dqt 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 2. Title• Date• Denomination; Interest Rates; Maturities The Note shall be a fully registered negotiable obligation, shall be titled "Water Revenue Note o£ 1998", shall be dated as of the date of delivery and shall be issued forthwith. The Note shall be in the principal amount of $16,500,000, or so much thereof as shall be disbursed pursuant to the Project Loan Agreement, shall bear no interest until December 1, 1998, and from and after December 1, 1998, shall bear interest on so much of the principal amount of the Note as (i) may be disbursed from time to time as provided in the Project Loan Agreement and (ii) remains unpaid, from December 1, 1998, for disbursements made on or prior to that date or from the date of each later disbursement until the principal amount of the Note has been paid or has been provided for, at the rate of three and forty-eight hundredths percent (3.480) per annum (calculated on the basis of a 360-day year of twelve 30-day months). Interest on the Note is payable semiannually on June 1 and December 1, commencing June l, 1999. Principal on the Note shall mature on December 1 of the years and in the installments as follows: Year 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Amount $ 15,000 605,000 750,000 775,000 955,000 990,000 1,185,000 1,030,000 965,000 925,000 Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Amount $ 910,000 960,000 915,000 515,000 980,000 1,085,000 625,000 715,000 965,000 635,000 Interest shall accrue only on the aggregate amount of the Note which has been disbursed and is unpaid under the Project Loan Agreement. The principal installments shall be paid in the amounts scheduled above even if at the time of payment the full principal amount of the Note has not been disbursed; provided that if the full principal amount of the Note is never disbursed, the amount of the principal not disbursed shall be applied to reduce each unpaid principal installment in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments). Principal, interest and any premium due under the Note will be paid on each payment date by wire payment, or by check or draft mailed the last business day prior to the payment date to the person in whose name the Note is registered, in any coin or currency of the United States which at the time of payment is legal tender for public and private debts. 980733.3 qg -89d 1 2 � 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 Interest on the Note includes amounts treated by the PFA as service fees. 3. Purpose: Cost. The proceeds of the Note shall provide funds to finance acquisition and construction of the Project. The proceeds of the Note shall be deposited and used as provided in paragraph 10. The total cost of the construction of the Project, including legal and other professional charges, publication and printing costs, interest accruing on money borrowed for the Project before the collection of Net Revenues pledged and appropriated therefor, and all other costs neces- sarily incurred and to be incurred from the inception to the completion of the Project, is estimated to be at least equal to the amount of the Note. The City covenants that it shall do all things and perform all acts required of it to assure that work on the Project proceeds with due diligence to completion and that any and all permits and studies required under law for the Project are obtained. 4. Redemption. The Note shall be subject to redemption and prepayment in whole or in part at the option of the City or mandatorily as provided in the Project Loan Agreement. If redemption is in part, each installment of principal shall be prepaid in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments), unless the City and the holder of the Note agree to a different result. 5. Reaistration of Note. At the time of issuance and delivery of the Note, the officer of the City performing the functions of the treasurer (the "Treasurer") shall register the Note in the name of the payee in a note register which she and her successors in office shall maintain for the purpose of registering the ownership of the Note. The Note shall be prepared for execution with an appropriate text and spaces for notation of registration. The force and effect of such regis- tration shall be as stated in the form of Note hereinafter set forth. Payment of principal installments and interest, whether upon redemption or otherwise, made with respect to the Note, may be made to the registered holder thereof or to his, her or its legal representative, without presentation or surrender of the Note. Certificate of the following Form of Note. The Note, together with the Registration thereon, shall be in substantially form: 980733.3 � $.�'9Y 1 2 3 4 5 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 UNITED STATES OF AMERICA STATE OF MINNESOTA RAMSEY COUNTY CITY OF SAINT PAUL $16,500,000 WATER REVENUE NOTE OF 1998 KNOW ALL PERSONS BY THESE PRESENTS that the City of Saint Paul, Ramsey County, Minnesota (the "City"), certifies that it is indebted and for value received promises to pay to the Minnesota Public Facilities Authority or the registered assign, the principal sum of SIXTEEN MILLION FIVE HUNDRED THOUSAND DOLLARS, or so much tihereof as shall be disbursed, solely from the source and in the manner hereinafter set forth, on December 1 of the years and in the installments as follows: Year 1999 2000 2001 2002 2003 2�04 2005 2006 2007 2008 Amount Year Amount $ 15,000 605,000 750,000 775,000 955,000 990,�00 1,185,000 1,030,000 965,000 925,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 $ 910,000 960,000 915,000 515,000 980,000 1,085,000 625,000 715,000 965,000 635,000 and to pay interest on so much of the principal amount of the debt as (i) may be disbursed from time to time as provided in the Project Loan Agreement (as defined below) and (ii) remains unpaid, from December 1, 1998, for disbursements made on or prior to that date or from the date of each later disbursement until the principal amount hereo£ is paid or has been provided for, at the rate of zero percent (O.Oo) per annum from the date hereof until December 1, 1998, and from and after December 1, 1998, at the rate of three and forty-eight hundredths percent (3.48%) per annum (calculated on the basis of a 360-day year of twelve 30-day months). Interest on the Note is payable semiannually on each June 1 and December 1, commencing June 1, 1999. Principal and Interest Payments. Amounts payable on this Note are payable solely from Net Revenues as provided below. Interest shall accrue only on the aggregate amount of this Note which has been disbursed under the Public Facilities Authority Project Loan Agreement and Revenue Bond Purchase Agreement dated as of October , 1998, by and between the City and the Minnesota Public Facilities Authority (the "Project Loan Agreement"). The 980733.3 q�-d9r 1 2 3 4 10 11 12 13 14 15 16 17 ia 19 . 20 . 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 " 40 41 42 43 44 45 46 47 48 49 50 51 52 principal installments shall be paid in the amounts scheduled above even if at the time of payment the full principal amount of the Note has not been disbursed; provided that if the full principal amount of this Note is never disbursed, the amount of the principal not disbursed shall be applied to reduce each unpaid principal installment in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments). Interest on this Note includes amounts treated by the Minnesota Public Facilities Authority as service fees. Principal, interest and any premium due under this Note will be paid on each payment date by wire payment, or by check or draft mailed the last business day prior to the payment date to the person in whose name this Note is registered, in any coin or currency of the United States of America which at the time of payment is legal tender for public and private debts. Redemntion. This Note is subject to redemption and prepayment in whole or in part at the option of the City or mandatorily as provided in the Project Loan Agreement. If redemption is in part, each installment of principal shall be prepaid in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments), unless the City and the holder of this Note agree to a different result. Issuance• Purpose; Special Obliaation. This Note has been issued pursuant to and in full conformity with the Constitution and laws of the State of Minnesota and the Charter of the Issuer, and pursuant to a resolution adopted by the City Council of the Issuer on October , 1998 (the "Resolution"), for the purpose of providing money to finance the construction of improvements to the City's Water Utility. The Note and the interest thereon are payable solely and exclusively from the Net Revenues of the Water Utility of the Issuer pledged to the payment thereof, and do not constitute a debt of the Issuer or of the Saint Paul Board of Water Commissioners witliin the meaning of any constitutional, Charter or statutory limitation of indebtedness. In the event of any default hereunder, the holder of this Note may exercise any of the rights and privileges granted by the laws of the State of Minnesota, subject to the provisions of the Resolution. The Bonds of this issue, together with the Water Revenue Bonds, Series 1993E, issued in the principal amount of $11,175,000, and Water Revenue Refunding Bonds, Series 1997C, issued in the principal amount of $7,000,000, are a first and prior lien upon the Net Revenues of the Water Utility of the Issuer, except tha� the Issuer is authorized under certain conditions to issue additional revenue obligations on a parity of lien with the Note and these bonds, all as provided in the Resolution. 960733.3 �lp -P9p Recristration; Transfer. This Note shall be registered in the name of the payee on the books of the City by presenting this Note for registration to the City's Treasurer, who wi11 endorse his or her name and note the date of registration opposite the name of the payee in the certificate of registration attached hereto. Thereafter this Note may be transferred to a bona fide purchaser only by delivery with an assignment duly executed by the registered owner or his, her or its legal representative, and the City may treat the registered owner as the person exclusively entitled to exercise all the rights and powers of an owner until this Note is presented with such assignment for registration of transfer, accompanied by assurance of the nature provided by law that the assignment is genuine and effective, and until such transfer is registered on said books and noted hereon by the City's Treasurer. Fees upon Transfer or Loss. The Treasurer may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer of this Note and any legal or unusual costs regarding transfers and lost notes. Proiect Loan AQreement. The terms and conditions of the Project Loan Agreement are incorporated herein by reference and made a part hereof. The Project Loan Agreement may be attached to this Note, and shall be attached to this Note if the holder of this Note is any person other than the Minnesota Public Facilities Authority. Tax-Exemot Obliaation. The City intends that the interest on this Note will be excluded from gross income for United States income tax purposes and from both gross income and taxable net income for State of Minnesota income tax purposes. Not Oualified Tax-Exempt Obliaation. This Note has not been designated by the Issuer as a"qualified tax-exempt obligation" for purposes of Section 265(b)(3) of the federal Internal Revenue Code of 1986, as amended. This Note does not qualify for such designation. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota and the Charter of the Issuer to be done, to happen and to be performed, precedent to and in the issuance of this Note, have been done, have happened and have been performed, in regular and due form, time and manner as required by law; that this Note, together with all other debts of the Issuer outstanding on the date hereof, being the date of its actual issuance and delivery, does not exceed any constitutional or statutory or Charter limitation of indebtedness; and that the Issuer will establish rates and charges for the water service 980733.3 9 a r -g�r furnished by its Water Utility sufficient in amount to promptly meet the principal and interest requirements of this Note. IN WITNESS WHEREOF, the City of Saint Paul, Ramsey County, Minnesota, by its City Council has caused this Note to be sealed with its official seal and to be executed on its behalf by the signature of its Mayor, attested by the signature of its Clerk, and countersigned by the signature of its Director, Office of Financial Services, all as of , 1998. CITY OF SAINT PAUL, RAMSEY COUNTY, MINNESOTA X X X X X X Mayor Attest: X X X X X X City Clerk Countersigned: X X X X X X Director, Office of Financial Services (SEAL) Water Revenue Note of 1998. 980733.3 �-� a� -d'qr CERTIFICATE OF REGISTRATION The transfer of ownership of the principal amount of the attached Note may be made only by the registered owner or his, her or its legal representative last noted below. DATE OF SIGNATURE OF REGISTRATION REGISTERED OWNER CITY TREASURER Minnesota Public Facilities Authority Saint Paul, Minnesota Federal Employer ldenti- , 1998 fication No. 41-6007162 X X X 980733 .3 1�- a�-�yr 7. Execution The Note shall be executed on behalf of the City by the signatures of its Mayor, Clerk and Director, Office of Financial Services, each with the effect noted on the form of the Note, and be sealed with the seal of the City. In the event of disability or resignation or other absence of any such officer, the Note may be signed by the manual signature of that officer who may act on behalf of such absent or disabled officer. In case any such officer whose signature shall appear on the Note shall cease to be such officer before the delivery of the Note, such signature shall nevertheless be valid and sufficient for all purposes, the same as if he or she had remained in office until delivery. 8. Holder• Treatment of Registered Owner; Consent of Aolder. (A) The "Holder" of the Note is the person in whose name it is registered on the registration books of the City. For the purposes of all actions, consents and other matters affecting the Holder of the Note, other than payments, redemptions, and purchases, the City may (but shall not be obligated to) treat as the Holder of the Note the beneficial owner of the Note instead of the person in whose name the Note is registered. For that purpose, the City may ascertain the identity of the beneficial owner of the Note by such means as the Treasurer in his or her sole discretion deems appropriate, including but not limited to a certificate from the person in whose name the Note is registered identifying such beneficial owner. iB) The City and its Treasurer may treati the person in whose name the Note is registered as the owner of the Note for the purpose of receiving payment of principal of and premium, if any, and interest on, the Note and for all other purposes whatsoever whether or not the Note shall be overdue, and neither the City nor its Treasurer shall be affected by notice to the contrary. (C) Any consent, request, direction, approval, objection or other instrument to be signed and executed by the Holder may be in any number of concurrent writings of similar"tenor and must be signed or executed by the Holder in person or by agent appointed in writing. Proof of the execution of any such consent, request, direction, approval, objection or other instrument or of the writing appointing any such agent and of the ownerehip of the Note, if made in the following manner, shall be sufficient for any of the purposes of this resolution, and shall be conclusive in favor of the City with regard to any action taken by it under such request or other instrument, namely: (1) The £act and date of the execution by any person of any such writing may be proved by the certificate of any officer in any jurisdiction who by law has power to take acknowledgments within such jurisdiction that the person 98�733.3 1 2 ° 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 signing such writing acknowledged before him the execution thereof, or by an affidavit of any witness to such execution. (2) Subject to the provisions of subparagraph (A) above, the fact of the ownership by any person of the Note, and the date of the holding of the same, may be proved by re£erence to the note register. 9. Delivery• Application of Proceeds. The Note when so prepared and executed shall be delivered by the Director, Office of Financial Services, to the purchaser thereof prior to disbursements pursuant to the Project Loan Agreement, and the purchaser shall not be obliged to see to the proper application thereof. 10. Fund and Accounts. There has heretofore been created (as provided most recently in the June 11, 1997, resolution of the City relating to the 1997 Bonds) a separate fund of the City designated the "Board of Water Commissioners Water Utility Enterprise Fund" (the "Water Utility Fund", heretofore in resolutions relating to the 1993 Bonds, 1997 Bonds and 1996 Note also referred to as the "Water Utility Fund"). The Fund shall be maintained in the manner specified in the resolutions relating to the 1993 Bonds, 1997 Bonds and 1996 Note and herein until the 1993 Bonds, 1997 Bonds and 1996 Note, and interest thereon, have been fully paid, and as specified herein until the Note and interest thereon have been fully paid. The Treasurer and all municipal officials and employees concerned therewith shall establish and maintain financial records of the receipts and disbursements of the Water Utility in accordance with this resolution. In such records there shall be maintained accounts of the Water Utility Fund £or the purposes and in the amounts as follows: (a) A"PFA Construction Account", to which shall be credited all proceeds received from the sale of the 1996 Note and Note, to separate subaccounts therein established for the 1996 Note and for the Note. The 1996 Note and Note shall be the only source of moneys credited to the PFA Construction Account. It is recognized that the sale proceeds of the 1996 Note and Note are received in reimbursement for costs expended on the Project and the project £inanced by the 1996 Note or in direct payment of such costs, and that accordingly the moneys need not be placed in the appropriate subaccount of the PFA Construction Account upon receipt but may be applied immediately to reimburse the source from which the expenditure was made. The moneys in the PFA Construction Account shall be used solely for the purpose of paying for the cost of construct- ing the Project and the project financed by the 1996 Note, as appropriate for each subaccount, including all costs 980733.3 13 a �-�qa� �y 9 10 11" 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 enumerated in Minnesota Statutes, Section 475.65, provided that such moneys shall only be expended for costs and expenses which are permitted under the Project Loan Agreement and the Project Loan Agreement for the 1996 Note. The PFA prohibits the use of proceeds of the 1996 Note and Note to reimburse costs initially paid from proceeds of other obligations of the City unless otherwise specifically approved. Upon completion of the Project and separately upon completion of the project financed by the 1996 Note, and the payment of the costs thereof respectively, any surplus shall be transferred to the Revenue Bond Debt Service Account. (b) An "Operation and Maintenance Account", into which shall be paid all gross revenues and earnings derived from the operation of the Water Utility system including any assessments which may from time to time be levied with respect to the Water Utility. From this account there shall be paid all, but only, current expenses of said system. Current expenses shall include the reasonable and necessary costs of administering, operating, maintaining and insuring the system, salaries, wages, costs of materials and supplies, costs of water production and distribution, necessary legal, engineering and auditing services, and a11 other items which, by sound accounting practices, constitute normal, reasonable and current costs of operation and maintenance, but excluding any allowance for depreciation, extraordinary repairs and payments into the Revenue Bond Debt Service Account and Reserve Account. There shall at all times be maintained in said account a reserve in an amount sufficient to cover the operation and maintenance costs of the Water Utility system for the ensuing fifteen (15) day period; neither said reserve nor any annual addition thereto shall constitute "Net Revenues'� as defined below. The balance from time to time remaining in the Operation and Maintenance Account, including interest or other earnings received from the investment of any moneys in the Water Utility Fund, after paying or providing for the foregoing items, shall constitute, and are'referred to in this resolution as, "Net Revenues". Payments of fees to trustees for bonds, to providers of liquidity facilities or credit enhancement facilities for bonds and remarketing agents for bonds are also current expenses. (c) A"Revenue Bond Debt Service Account", into which there shall be credited and to which there is hereby irrevocably pledged from the Net 22evenues of the operation of the Water Utility system monthly commencing in November, 1998, a sum equal to at least 1/12 of the total principal and interest on the Note and any other bonds or notes issued on a parity therewith during the ensuing twelve (12) months; provided, however, that no further payments need be made to 980733.3 14 Aw�e.r,�,,� �, - � � � 1 � °18' (��,��� "4 said account when the moneys held therein are sufficient for the payment of all principal and interest due on said bonds and notes on and prior to the next maturity date. No money shall be paid out of said account except to pay principal, premium, if any, and interest on the Note and any other bonds or notes which are issued on a parity with the Note. (d) A"Reserve Account", which was heretofore created, and is hereby continued, to be used only when and if moneys in the Revenue Bond Debt Service Account or other moneys available therefor are insufficient to pay principal, premium, if any, and interest on the Note and other bonds and notes payable from the Revenue Bond Debt Service - Account; provided, however, that the moneys in tlie Reserve Account may be used to prepay said bonds and notes, when such prepayment will retire all of the bonds and notes then outstanding. $1,650,000 from the Water Utility's retained earnings shall be deposited in the Reserve Account upon the issuance of the Note, and amounts already in the Reserve Account pursuant to the resolutions authorizing the issuance of the 1993 Bonds and 1997 Bonds shall be maintained therein upon the issuance of the Note to the extent necessary to equal the amount required to be maintained in the Reserve Account as set forth below, being initially amounts required for the 1993 Bonds, 1997 Bonds and Note. Whenever the moneys in the Reserve Account exceed the amount required to be maintained in the Reserve Account as set forth below, such excess may be transferred to the Revenue Bond Debt Service Account; and whenever the moneys in the Reserve Account shall be less than said amount, the Reserve Account shall be restored to said amount from the next available Net Revenues. The amount required to be maintained in the Reserve Account shall be an amount equal to the lesser of: (1) ten percent (1.0�) of the original principal amount of the Note and other bonds payable from the Revenue Bond Debt Service Account issued after the 1993 Bonds on a parity of lien therewith, or (2) the maximum principal and interest due in any year on the bonds and notes payable from the Revenue Bond Debt Service Account; and whenever the moneys in the Reserve Account exceed such amount required to be maintained therein, such excess may be transferred to the Revenue Bond Debt Service Account. When only bonds or notes issued after the 1994 Bonds are outstanding, the "maximum principal and interest due in any year" on variable rate bonds shall be calculated at such time (for any variable rate bonds issued prior to such time) or in connection with their issuance (for variable rate bonds issued after such time) assuming the variable rate bonds bear fixed interest for the remainder of their terms or for their terms, as appropriate, at the rates prevailing at such time (for any variable rate bonds issued prior to such time) or at the time of their issuance (for variable rate bonds issued after 980733.3 ]_�j 1 2 3 4 5 6 7 8 10 17. 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 q��a� - ��lRl�� ,��t� a� such time) for utility revenue bonds of comparable quality, maturity and taxable or tax-exempt status, provided that other or different assumptions may be used if necessary to obtain an investment grade credit rating for the variable rate bonds or to maintain the credit ratingis) then in effect for the bonds then outstanding. (e) Net Revenues in excess of those required for the foregoing purposes may be used for any proper purpose. {f) The money in the Water Lltility Fund shall be allotted and paid to the various accounts herein established in the order in which said accounts are listed on a - cumulative basis, and if in any month the money in said accounts is insufficient to place the required amount in any accounts, the deficiency shall be made up in the following month or months after payment into all other accounts having a prior claim on said Net Revenues have been made in full. (g) All money held in the Revenue Bond Debt Service Account and the Reserve Account created by this resolution shall be kept separate and apart from all other municipal funds and accounts. (h) Notwithstanding anything to the contrary herein, moneys in the Water Utility Fund and any account thereof may be used to pay any rebate of excess arbitrage earnings on gross proceeds of the 1993 Bonds, 1997 Bonds and Note to be paid to the United States in order to maintain the exclusion fram gross income under Section 103 of the Code (as hereinafter defined) of the interest on the 1993 Bonds, 1997 Bonds and Note. (i) Accounts created for bonds, notes or obligations with a lien on Net Revenues subordinate to the lien of the Note sha11 be maintained and operated as required by the resolutions authorizing the same. (j) No portion of the proceeds of the Note shall be used directly or indirectly to acquire higher yielding investments or to replace funds which were used directly or indirectly to acquire higher yielding investments, except (1) for a reasonable temporary period until such proceeds are needed for the purpose for which the Note was issued, (2) as part of a reasonably required reserve or replacement fund not in excess of ten percent (l00) of the proceeds of the Note (or in a higher amount which the City establishes is necessary to the satisfaction of the Secretary of the Treasury o£ the United States), and (3) in addition to the above in an amount not greater than the lesser of five percent (5°a) of the proceeds of the Note or $100,000. To this effect, any proceeds of the Note and any sums from time 980733.3 16 a r-�r 1 2 3 4 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 to time held in the PFA Construction Account, Operation and Maintenance Account, Reserve Account or Revenue Bond Debt Service Account (or any other City or Board account which will be used to pay principal or interest to become due on the Note, bonds or notes payable therefrom) in excess of amounts which under the federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by said arbitrage regulations on such investments after takinq into account any applicable "temporary periods", minor portion or reserve made available under the federal arbitrage regulations. Money in the Water Utility Fund shall not be invested in obligations or deposits issued by, guaranteed by or insured by the United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Note to be "federally guaranteed" within the meaning of Section 149(b) c�f the federal Internal Revenue Code of 1986, as amended (the "Code"). The City shall observe the Covenants of paragraphs 22 and 24 of this resolution and of sections 14 and 17 of the Project Loan Agreement with regard to the Water Utility Fund. il. Parity Bonds. The 1993 Bonds, 1997 Bonds and Note shall be a first charge and lien upon the Net Revenues of the Water Utility. No part of such Net Revenues shall be pledged to the payment of any general obligation bonds issued by the City while the Note, any 1993 Bonds or 1997 Bonds or bonds or notes issued on a parity therewith remain outstanding and undischarged, unless the pledge of Net Revenues to such general obligation bonds is expressly made a second and subsequent lien and the City and Board covenant to make Che rates and charges of the Water Utility sufficient to timely pay such general obligation bonds. No additional revenue obligations payable from the Revenue Bond Debt Service Account shall be hereafter issued unless the same are expressly made a second and subsequent lien upon the Net Revenues of the Water t3tility; provided, however, that additional obligations may be issued on a parity of lien with the Note, provided that the annual Net Revenues of said Water Utility for each of the two (2) completed fiscal years immediately preceding the issuance of such additional obligations shall have been one and one-half (1.5) times the maximum annual principal and interest coming due thereafter on all outstanding revenue obligations payable £rom and having a parity of lien upon the Net Revenues of the Water Utility Fund, including the additional obligations so to be issued; provided further, however, that if the annual Net Revenues in either or both of the aforesaid two (2) completed fiscal years shall be insufficient to meet this test then any reasonably projected increase in Net Revenues for the fiscal year immediately following such second completed fiscal year may be added to the Net Revenues for such completed 980733.3 1 7 9�' '� fiscal years or increase in Net foregoing test. either of them (but the total of such projected Revenues may be added only once) in applying the For purposes of the foregoing limitations, when only bonds or notes issued after the 1994 Bonds are outstanding, the "maximum annual principal and interest coming due thereafter" on variable rate bonds shall be calculated assuming the variable rate bonds bear fixed interest at the rates prevailing at the time of the calculation for utility revenue bonds of comparable quality, maturity (or remaining maturity) and taxable or tax- exempt status, provided that other or different assumptions may be used if necessary to obtain an investment grade credit rating for the variable rate bonds or to maintain the credit rating(s) then in effect for the bonds then outstanding. Such facts shall be shown by the Certificate of the General Manager of the Board of Water Commissioners and shall be a finding of and recited in the resolution of the City authorizing any such additional series. In addition, the following conditions shall be met: (a) The payments required to be made (at the time of the issuance o£ such parity lien bonds} into the various funds and accounts provided for in this resolution have been made. (b) All such parity lien bonds shall have a December 1 maturity or maturities and shall have semiannual interest payments on June 1 and December 1 in each year; provided that interest payments may be more frequent than semiannually or on dates other than June 1 and December 1 if such interest is paid in full only if at the time of payment the interesC deposits into the Revenue Bond Debt Service Account for interest payments on June 1 or December 1, as appropriate, on other bonds are current, and any insufficiency of interest on all parity bonds is allocated proportionately in each six-month period ending June 1 or December 1, as appropriate. (a) The proceeds of such parity lien bonds shall be used only for the purpose of (1) making improvements, additions, extensions, renewals or replacements to the Water Utility, and capitalizing interest or establishing Reserves and paying the costs of such financing, or (2) refunding parity lien bonds (provided that bonds which refund parity lien bonds may instead derive their parity lien status from paragraphs 12 or 18 as applied in paragraph 13). The Note shall have a priority of lien over the 1996 Note, and the pledge and appropriation of Net Revenues of the Water 980733.3 1 $ q� �� r 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Utility for the payment of the Note shall be superior to the pledge and appropriation to the 1996 Note. 12. Refunding Maturing Oblictations. The City also reserves the right and privilege of issuing additional revenue bonds if and to the extent needed to refund maturing bonds or notes or installments thereof payable from the moneys in the Water Utility Fund in case the moneys in the Revenue Bond Debt Service Account are insufficient to pay the same at maturity, which refunding revenue bonds may be on a parity with this issue as to interest payments even if such interest is in excess of the interest on the refunded bonds or notes, but shall mature subsequent to all the revenue obligations which are payable from the Net Revenues of the Water Utility Fund and which are still outstanding upon completion of such refunding. 13. Other Revenue Obliaations. Except as authorized in paragraphs 11, 12 and 18 hereof, the City covenants and agrees that it will issue or incur no obligations payable from the Net Revenues of all or a part of said Water Utility or constituting in any manner a lien thereon, unless such obligations are expressly made junior and subordinate to the lien and charge of the Note on said Net Revenues. If obligations which refund the Note are parity lien bonds or notes, they shall enjoy compl.ete equality of lien with any portion of the I3ote not refunded and any other then outstanding bonds or notes payable from the Revenue Bond Debt Service Account, if any there be, and such refunding bonds or notes shall continue to have whatever priority of lien over subsequent issues that the refunded bonds or notes may have had. If only a portion of the Note shall be refunded and if such portion of the Note shall be refunded in such manner that the interest rate of any refunding bond or note shall be greater than the interest rate of the corresponding refunded portion of the Note (or the average net interest rate of the refunding bonds or notes shall be, or shall be reasonably estimated to be, higher than the average net interest rate of the refunded portion of the Note), or that the maturity date of any refunding bond or note shall be earlier than the maturity date of the corresponding refunded portion of the Note (or the average maturity of the refunding bonds or notes shall be earlier than the average maturity of Che refunded portion of the Note), then the Note may not be refunded without the consent of the holders of the unrefunded portion of the Note and any other bonds or notes then outstanding payable from the Revenue Bond Debt Service Account unless the Net Revenues coverage test of paragraph li is met. 14. moneys in the Account shall principal then notes payable 980733.3 Insu£ficient Amounts. In the event that the Revenue Bond Debt Sesvice Account and Reserve be insufficient at any particular time to pay the due and interest then accrued on all bonds or from the Revenue Bond Debt Service Account, said 19 q �..�qr moneys shall first be applied to the payment pro rata of the accrued interest on all such bonds or notes, payable over a period ending on June 1 or December 1, as appropriate, and any balance shall be applied in payment pro rata of the principal on all such bonds or notes, provided further that if it shall ever be determined by a court of competent jurisdiction while any such bonds or notes remain outstanding that the sums available and to become available for the payment of the principal thereof and interest thereon are insufficient whether or not then due, then the moneys in the Revenue Bond Debt Service Account and Reserve Account shall be applied in payment of all principal then outstanding whether or not then due and the interest accrued thereon to the date of payment ratably according to the aggregate amount thereof without any preference or priority. 15. Suit by Holder. The Holder of twenty percent (200) or more in aggregate principal amount of the Note issued under this resolution and at any time outstanding may, either at law or in equity, by suit, action, or other proceedings, protect and enforce the rights o£ all Holders of the Note or enforce or compel the performance of any and all of the covenants and duties specified in this resolution to be performed by the City or Board or their officers and agents, including the fixing and maintaining of rates and charges and the collection and proper segregation of revenues and the application and use thereof. 16. Covenants. For the protection of the Holder of the Note, the City herein covenants and agrees to and with the holders thereof from time to time as follows: (a) It will at all times through its Board adequately maintain and efficiently operate the Water Utility as a City utility. It will from time to time make all needful and proper repairs, replacements, additions and betterments to the equipment and facilities of said Water Utility so that they may at all times be operated properly and advantageously, and whenever any equipment of said system shall have been worn out, destroyed or otherwise become insufficient for proper use, it shall be promptly replaced or repaired so that the value and efficiency of the facilities shall be at all times fully maintained and its revenues unencumbered by reason thereo£. (b) The rates for all water service and the charges for all water supplied by the Water Utility to the City and its residents and to all other consumers shall be reasonable and just, taking into account the cost and value of the Water i3tility, the cost of maintaining and operating the Water Utility and the proper and necessary allowances for depreciation, the amounts required for the payment of principal and interest on the bonds and notes payable from 980733.3 2 � a �-r9�' the Net Revenues of-the water Utility, and all other sums customarily paid from the revenues of the Water Utility. (c) It will as required by Section 10.11.2 of the City Charter (and it will continue to do so whether or not required by said Charter) establish, maintain and collect such charges and rates as will produce revenues sufficient to pay the reasonable cost of operation, repair and maintenance of the Water Utility and to pay the interest on and principal of the Note and all bonds and notes on a parity of lien with the Note, as and when they become due, as well as to provide sufficient money to make the required appropriations to the various funds and accounts established herein. The City will review the schedule of rates and charges for the Water Utility at least annually when the Board budget is reviewed. (d) It will not sell, lease, mortgage, or in any manner dispose of the Water Utility or any part thereof (including any and all extensions and additions that may be made thereto) until all revenue bonds and notes payable from the Net Revenues of the Water Utility or any part thereof have been paid in full; provided, however, that the City may sell the Water Utility or any part thereof if simultaneously with or prior to said sale all of the outstanding bonds are discharged in accordance with paragraph 18 of this resolution. This covenant shall not be construed to prevent the sale by the City at fair market value of real estate, equipment or other non-revenue-producing properties which in the judgment of the City have become unnecessary, uneconomical or ine�cpedient to use in connection with the Water Utility provided that suitable facilities are obtained in place thereof and provided further that nothing herein is intended to prevent the City or Board from terminating or otherwise preventing the termination of contracts for the furnishing of water. Notwithstanding the foregoing, the provisions of the Project Loan Agreement shall be given effect and may preclude or limit the sale,.lease, mortgage or disposition of the Water Utility or Project. (e) It shall cause to be kept proper books, records and accounts adapted to the Water Utility separate from other accounts to be audited at the end of each fiscal year. A copy of said audit shall be £urnished, without cost, to the Holder of the Note. If the City fails to provide such audit within a reasonable time after the end of said fiscal year, the holders of twentiy percent (200) or more of the outstanding bonds and notzs may cause such audit to be made at the expense of the City. The expense of preparing such audit shall be paid as current operating expenses of the Water Utility. The Holder oE the Note, or its duly appointed representatives, from time to time shall have the 980733.3 21 Q�.B'q� 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 right, at all reasonable times, to inspect the Water Utility system and to inspect and copy the books, records, accounts and data relating thereto. The City agrees to furnish copies of such audit, without cost, to any Holder or Holders of the Note at their request within a reasonable time after the end of each fiscal year. In addition, the City shall observe the provisions of the Project Loan Agreement and adhere to the requirements therein as to reporting and the timing thereof. (f) It will faithfully and punctually perform all duties with reference to the Water Utility required by the City Charter, the Constitution and laws of the State of Minnesota and this resolution. (g) It will grant no franchise to any competing utility. 17. Amendments. No change, amendment, modification or alteration shall be made in the covenants made with the Holder of the Note without the consent of the Holders of not less than sixty percent (60%) in principal amount of the Note then outstanding except for changes, amendments, modifications and alterations (a) made to cure any ambiguity or formal defect or omission, or (b) which woul.d not materially prejudice the Holders of the Note; provided, however, that nothing herein contained shall permit or be construed as permitting (1) an extension of the maturity of the principal of or the interest on the Note, or (2) a reduction in the principal amount of the Note or the rate of interest thereon, or (3) a privilege or priority of the Note over any other bond or bonds or note or notes except as otherwise provided herein, or (4) a reduction in the aggregate principal amount of the Note required for consent to any change, amendment, modification or alteration, or (5) the creation of any lien ranking prior to or on a parity with the lien of the Note, except as hereinbefore expressly permitted, or {6) a modification of any of the provisions of this paragraph without the consent of the Holders of one hundred percent (100%) of the principal amount of the Note. 18. Discharae. When all of the Note has been discharged as provided in this paragraph, all pledges, covenants and other rights granted by this resolution to the Holder of the Note shall cease. The City may discharge all of the Note which is due on any date by depositing with the paying agent (but not if a City officer is the paying agent) or an escrow agent for the Note on or before that date a sum sufficient for the payment thereof in full; or if any of the Note should not be paid when due, it may nevertheless be discharged by depositing with the paying agent (but not if a City officer is the paying agent) or an escrow agent a sum sufficient for the payment thereof in full. The City may also discharge any prepayable portion of the Note 980733_3 22 qg -dgl 1 2 3 4 5 6 7 8 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 4S 49 50 51 which is called for redemption on any date when it is prepayable according to its terms, by depositing with the paying agent (but not if a City officer is the paying agent) or an escrow agent on or before that date an amount equal to the principal, interest and redemption premium, if any, which are then due, provided that notice of such redemption has been duly given as provided in this resolution. The City may also at any time discharge the Note in whole or in part by complying with the applicable provisions of Minnesota Statutes, Section 475.67, and any amendments thereto, except that the funds deposited in escrow in accordance with said provisions may but need not be in whole or part proceeds of advance refunding bonds or notes. The City may discharge the Note as herein provided without the consent of the Holder. 19. Fiscal Year As used in this resolution the words "fiscal year" shall mean the twelve t12} month period beginning on January 1 of each year and ending on December 31 of the same year. Should it be deemed advisable at some later date to change the fiscal yearly basis, the same may be done by proper actions to that effect, which change shall not constitute an amendment or modification of this resolution. 20. Proiect Loan Aareement. The Project Loan Agreement is hereby approved in substantially the form heretofore presented to the City Council, and in the form executed is hereby incorporated by reference and made a part of this resolution. Each and all of the provisions of this resolution relating to the Note are intended to be consistent with the provisions of the Project Loan Agreement, and to the extent that any grovision in the Project Loan Agreement is in conflict with this resolution as it relates to the Note, that provision shall control and this resolution shall be deemed accordingly modified. The Mayor and Director, Office of Financial Services, are hereby authorized and directed to execute the Project Loan Agreement. The execution of the Project Loan Agreement by the appropriate officers shall be conclusive evidence of the approval of the Project Loan Agreement in accordance with the terms hereof. The Project L,oan Agreement may be attached to the Note, and shall be attached to the Note if the holder of the Note is any person other than the PFA. 21. Records and Certificates. The officers of the City are hereby authorized and directed to prepare and furnish to the PFA, and to the attorneys approving the legality of the issuance of the Note, certified copies of all proceedings and records of the City relating to the Note and to the financial condition and affairs of the City, and such other affidavits, certificates and information as are required to show the facts relating to the legality and marketability of the Note 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 980733.3 23 c�g�. �'98' furnished, shall be deemed representations of the City as to the facts recited therein. 22. Necrative Covenants as to Use of Proceeds and Pro�ect. The City hereby covenants not to use the proceeds of the Note or 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 Note to be a"private activity bond" within the meaning of Sections 103 and 141 through 150 of the Code. The City reasonably expects that no actions will be taken over the term of the Note that would cause it to be a private activity bond, and the average term of the Note is not longer than reasonably necessary for the governmental purpose of the issue. The City hereby covenants not to use the proceeds of the Note in such a manner as to cause the Note to be a"hedge bond" within the meaning of Section 149(g) of the Code. The City hereby covenants not to use the proceeds of the Note or to use the Project, or to cause or permit them to be used, or to enter into any deferred payment arrangement for the cost of the Project, in such a manner as to cause the PFA Bonds to be "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. The City reasonably expects that it will take no actions over the term of the Note that would cause the PFA Bonds to be private activity bonds, and the average term of the Note is not longer than reasonably necessary for its governmental purpose. 23. Tax-ExemDt Status of the Note: Rebate: Elections. 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 Note, including without limitation requirements relating to temporary periods for investments, limitations on amounts invested at a yield greater than the yield on the Note, and the rebate of excess investment earnings to the United States. If any elections are available now or.hereafter with respec� to arbitrage or rebate matters relating to the Note, the Mayor, Clerk, Treasurer and Director, Office of Financial Services, or any of them, are hereby authorized and directed to make such elections as they deem necessary, appropriate or desirable in connection with the Note, and all such elections shall be, and shall be deemed and treated as, elections of the City. 24. Tax-Exem�t Status of the PFA Bonds: City with respect to the Note shall comply with re� necessary under the Code to establish and maintain from gross income under Section 103 of the Code of on the PFA Bonds, including without limitation (1) relating to temporary periods for investments, i2) Rebate. The uirements the exclusion the interest requirements limitations on 980733.3 2 4 ��.�,�.a.� _ �e �-►1 � r amounts invested at a yield greater than the yield on the PFA Bonds, and {3) the rebate of excess investment earnings to the United States. The City covenants and agrees with the PFA and holders of the Note thaC the investments of proceeds of the Note, incZuding the investment of any revenues pledged to the Note which are considered gross proceeds of the PFA Bonds under the applicable regulations, and accumulated sinking funds, if any, shall be limited as to amount and yield in such manner that the PFA Bonds shall not be arbitrage bonds within the meaning of Section 148 of the Code and any regulations thereunder. On the basis of the existing facts, estimates and circumstances, including the foregoing findings and covenants, the City hereby certifies that it is not expected that the proceeds of the Note will be used in such manner as to cause the PFA Bonds'to be arbitrage bonds under Section 148 of the Code and any regulations thereunder. The Mayor, Clerk and Director, Office of Financial Services, shall furnish a certificate to the PFA embracing or based on the foregoing certification at the time of delivery af the Note to the PFA. 25. No Desicxnation of Oualified Tax-ExemDt Obligation The Note, together with other obligations issued by the City in 1998, exceeds in amount those which may be qualified as "qualified tax-exempt obligations" within the meaning of Section 265(b)(3) o£ the Code, and hence is not designated for such purpose. 26. Parity Findinas. It is hereby found, determined and declared that: (a) Neither the City nor the Board has any outstanding bonds, warrants, certificates, or other obligations or evidences of indebtedness, or money borrowed for or on account of the Water Utility or indebtedness for which any of the Net Revenues of all or a part of the Water Utility have been pledged or which are a prior lien on such Net Revenues, except the 1993 Bonds and 1997 Bonds and the subordinate 1996 Note. (b) All payments required to be made prior to the date hereof into the various funds and accounts of the "Water Utility Fund" established pursuant to the resolutions of this City Council which authorized the issuance of the 1993 Bonds and 1997 Bonds have been made. (c) The annual Net Revenues for each of the two (2) completed fiscal years immediately preceding the issuance of the Note have been more than one and one-half (1.5) times, specifically 2.027 and 1.824 times, respectively, the maximum annual principal and interest coming due hereafter on all outstanding revenue obligations payable from and having a 980733.3 Z 5 �A W.�w1.� - �e � -, � a�' �,�q� q parity of lien upon the Net Revenues, being the 1993 Bonds and 1997 Bonds, and the Note as the obligation proposed to be issued, to wit: Net Revenues 1996 $11,190,732 Net Revenues 1997 $10,070,410 Maximum Annual Principal and Interest on the 1993 Bonds Maximum Principal and Interest on the 1997 Bonds Maximum Annual Principal and Interest on the Note Maximum Annual Principal and Interest on the 1993 Bonds, 1997 Bonds, and Note (COMBTNED) One and One-half (1.5) Times Total Maximum Annual Principal and Interest Requirements $ 1,989,432 $ 1,101,818 $ 1,616,868 $ 3,680,451 $ 5,520,676.50 This City Council has been furnished with the CerCificate of the General Manager of the Water Utility attesting to the foregoing facts. (e) This City Council pursuant to advice from the Board hereby finds, determines and declares that the estimated revenues to be derived from the operation of the Water Utility during the term of the Note will be more than sufficient to provide Net Revenues adequate to pay principal and interest when due on the Note and on those otlier bonds which are now outsCanding and to maintain the Reserves required therefor. (f) The Note has a December 1 maturity or maturities and has interest payments on June 1 and December l, and is in compliance with the other requirements for parity bonds. (g) The proceeds of the Note shall only be used for the purpose of making improvements, additions, extensions, renewals or replacements to the Water Utility, and capitalizing interest or establishing Reserves and paying the costs of such financing. (h) As required by paragraph 10 of the resolution authorizing the 1996 Note, estimated Net Revenues of the Water Utility will be sufficient, in addition to all other sources, for the payment of the 1946 Note and Note. 980733.3 2 6 '' � 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 27. Consent to Representation. The City hereby consents to the representation by Briggs and Morgan, Professional Association, which is acting as the City�s bond counsel with respect to the Note, of the PFA with respect to the PFA Bonds and the Note as the PFA's bond counsel pursuant to a special attorney appointment by the Attorney General of the State of Minnesota. 28. Covenant with xolders. Each and all of the terms and provisions of this resolution shall be and constitute a covenant on the part of the City to and with each and every Holder from time to time of the Note. 29. Resolutions Supplemented. The resolutions authorizing the issuance of the 1993 Bonds, 1997 Bonds and 1996 Note are hereby supplemented to the extent necessary to give effect to the provisions o£ this resolution. 30. Severabilitv. If any section, paragraph or provision of this resolution shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this resolution. 31. Headinas. Headings in this resolution are included for convenience of reference only and are not a part hereof, and shall not limit or define the meaning of any provision hereof. Requested by DepaRment of. Office of ancial Services Sy: ' Form A�ved Ci ome �, 7 B Approv v Mav or �sfbh to Council Adopted by Council: Date �!� • ? �� �11D Adoption Certified by Council g � . Approved 6y Mayor: Date _ By: 980733.3 � iol�l� ��, STATE OF MINNESOTA ) COUNTI' OF I2AMSEY ) ss _ CERTIFICATE CITY OF SAINT PAUL ) I, the undersigned, being the duly qualified and acting General Manager of the Water Utility of the City of Saint Paul, Minnesota, in accordance with the provisions of paragraphs 18 and 18, respectively, of those certain resolutions which provided for the issuance and sale of $11,175,000 Water Revenue Refunding Bonds, Series 1993E, adopted on June 15, 1993, and of $7,000,004 Water Revenue Refunding Bonds, Series 1997C, adopted on June 11, 1997, each by the City Council of the City of Saint Paul, Minnesota, do hereby certify as follows: "` 1. All payments required to be made prior to the date hereof into Che various funds and accounts of the ��Water Utility Fund" established pursuant to said resolutions of the City Council have been made. 2. The annual net revenues of the Water Utility of the City of Saint Paul, Minnesota, for eaoh of the two (2) completed fiscal years immediately preceding the proposed issuance of the City's $16,500,000 Water Revenue Notie of 1998, have been at least one and one-half i1.5) times, specifically 2.027 and 1.524 times, respectively, the maximum annual principal and interest coming due after December l, 1997, on all outstanding revenue obligations payable from and having a parity of lien upon the Net Revenues of the Water Utility Fund (as such terms are defined in said resolutions of the City Council), including the obligations proposed to be issued, to wit: Net Revenues 1996 Net Revenues 1997 $11,190,732 $10,070,410 Maximum Annual Principal and Interest on $11,175,000 Water Revenue Refunding Bonds, Series 1993E $1,989,432 Maximum Annual Principal and Interest on $7,000,000 Water Revenue Refunding Bonds, Series 1997C $1,101,818 Maximum Annual Principal and Interest on $16,500,000 Water Revenue Note of 1998 $1,616,868 980501.3 7, Maximum Annual Principal and Interest on all such obligations (COMBINED FOR JOINT HIGHEST YEAR, NOT SUM OF INDIVIDUAL HIGHEST YEARS) One and One-half (1.5) Times Total Maximum Annual Principal and Interest Requirements 1 °l�l��',��� q$ $3,680,451 $5,520,676.50 980501.3 2 � WITNESS my hand this S v day of October, 1998. �.�i�-� C c��*-�'`�`'`.c-�� General Manager CERTIFICATE OF THE CITY OF SAINT PAUL, 1998 of the City of 980501.3 ,b����� G ��� 4 GENERAL MANAGER OF THE WATER UTILITY OF THE relating to $16,500,000 Water Revenue Note of Saint Paul, Minnesota. 3 qg � g� of Fnarxial Serrices � osmiss .CT PERSON & PFiONE iurleY 266-8837 3E ON COUNCIL AGENDA Bv (DA7t7 ASSIGN � �'�� NUMBERFOR ROUTIMG ORDER TOTAL # OF SIGNATURE PAGES _1 GREEN SHEET oer�arre�r onreron No 60037 ufrcoUlC{. ❑Z QS'lATTqtlET ❑t31'(ttHIK ❑ RlRMCJALSErtNCESMt ❑ NWNWLtFAV/ACCT6 � IuYOR1oRllsaziAXiT � �Tw�y (CLJP ALL LOCATIONS FOR SIGNATURE) ached resolutbn accepts the offer ot the Minnesota Public Facil'fies ANhority (PFA) to purchau a$16,500,000 Revenue Note of 1998, provWe fw its issuance aM author¢e qtecution of the projed ban agreement. PLANNING COMMISSION CIB COMMITTEE CIVIL SERVICE CAMMfSSION SONAL SERVICE CONTRACTS MUST ANSWER TXE FOLLOWING GUESTIC Has this persoNfirm ever wqked under a contract for this tlepaRmeM? YES NO Has this persoMrm ever 6een a cily employee? YES NO Does this perso�im possess a skill not normally possessed by any curteM cM1y empoyee? YES NO Is this person(fitm a fafgeted vendo(? YES NO What, When, loan application tor 516,500,000 to the PFA has been approvetl by [he State 7he procedure to folow for the Ciry ro issue a Note M the State for that amount. The Loan is interest free u�il December 1, 1998, antl after at date bears iMerest at a rate of 3.48% per annum. The instaliments are for 20 yeats. 1999 through 2(I18. V�MOi10ti I�GalGG14f: 6Yi"f'.'�bv9 � ���� � -. City �eceives a loan from the S[ate that 6�rs irReres[ at a ra[e of 3.46%, which �s well below market rates. Cdy bses the opportuniry to Dorrax funds (rom the SYate at a low rate, to wpport the Water DepartmenYs OF TRANSACTION S s+s.soo.aao SOURGE COSTIREVENUE BUDGEfED (CIRCLE ON� ACTIVITY NUMBER YES NO (IXPWN) INTERDEPARTMENTAL MEMORANDUM CITYOFS4A�TPAUL October 5, 1998 To: Nancy Anderson From: Todd Hurley l �� Re: Changes for October 7, 1998 Council Meeting Nancy, Please see the attached pages: 1.) Replacement Page 3 for item # 35 - Resolution 98-897 (1 original, 7 copies) 2.) Replacement Pages 15, 16, 25, 26 for item # 36 - Resolution 98-898 (1 original, 7 copies) , . } ' , 1 3.) Certificate of the ('seneral Maz�ager of the Water Utility of the City of Saint Paul — as a supplement to Resolution 98-898. (1 original, 7 copies) � 1 2 3 4 5 6 7 8 9 10 li 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 said account when the moneys held therein are suf£ici�t for the payment of all principal and interest due on sa d`�bonds and notes on and prior to the next maturity date. o money shall be paid out of said account except to pay p�ncipal, premium, if any, and interest on the Note and an other bonds or notes which are issued on a parity wit the Note. (d) A"Reserve Account", which was heret�ofore created, and is hereby continued, to be used only whe� and if moneys in the Revenue Bond Debt Service Account or ther moneys available therefor are insufficient to pay rincipal, premium, if any, and interest on the Note nd other bonds and notes payable from the Revenue Bond bt Service Account; provided, however, that the mo ys in the Reserve Account may be used to prepay said bon and notes, when such prepayment will retire all of th bonds and notes then outstanding. $1,650,000 from the Cit s Account shall be deposited in the Reserve A ount upon the issuance of the Note, and amounts already i the Reserve Account pursuant to the resolutions autho 'zing the issuance of the 1993 Bonds and 1997 Bonds shall e maintained therein upon the issuance of the Note to the extent necessary to equal the amount required to be mai ained in the Reserve Account as set £orth below, being in' ially amounts required for the 1993 Bonds, 1997 Bonds and ote. Whenever the moneys in the Reserve Account exceed the amount required to be maintained in the Reserve Account as set forth below, such excess may be transferred to the R enue Bond Debt Service Account; and whenever the moneys in he Reserve Account shall be less than said amount, the eserve Account shall be restored to said amount from the next available Net Revenues. The amount required to e maintained in the Reserve Account shall be an amoun equal to the lesser of: (1) ten percent (l00) of the ori nal principal amount of the Note and other bonds payable f m the Revenue Bond Debt Service Account issued after t e 1993 Bonds on a parity of lien therewith, or (2) the ma imum principal and interest due in any year on the bonds an notes payable from the Revenue Bond Debt Service Acc unt; and whenever the moneys in the Reserve Account ex eed such amount required to be maintained therein, uch excess may be transferred to the Revenue Bond Debt Ser ice Account. When only bonds or notes issued after the 199 Bonds are outstanding, the "maximum principal and inter t due in any year" on variable rate bonds shall be calc ated at such time (for any variable rate bonds issued pri to such time) or in connection with their issuance (f variable rate bonds issued after such time) assuming t variable rate bonds bear fixed interest for the mainder of their terms or for their terms, as appropriate, t the rates prevailing at such time (for any variable rate bonds issued prior to such time) or at the time of their issuance (for variable rate bonds issued after such time) .3 15 ar . � r for utility revenue_bonds of comparable quality, matur�ty and taxable or tax-exempt status, provided that othe.� or different assumptions may be used if necessary to �tain an investment grade credit rating for the variable r�te bonds or to maintain the credit rating(s) then in eff�t for the bonds then outstanding. (e) Net Revenues in excess of those rec�uired for the foregoing purposes may be used for any prop�(r purpose. (f) The money in the Water Utility F nd shall be allotted and paid to the various accounts herein established in the order in which said accounts are isted on a cumulative basis, and if in any month t e money in said accounts is insufficient to place the equired amount in any accounts, the deficiency shall be mad up in the following month or months after payment into a other accounts having a prior claim on said Net Revenues ve been made in fu11. (g) All money held in the R enue Bond Debt Service Account and the Reserve Account eated by this resolution shall be kept separate and apar from all other municipal funds and accounts. (h) Notwithstanding a thing to the contrary herein, moneys in the Water Utilit Fund and any account thereof may be used to pay any rebate of excess arbitrage earnings on gross proceeds of the 19 3 Bonds, 1997 Bonds and Note to be paid to the United Sta s in order to maintain the exclusion from gross income und Section 103 of the Code (as hereinafter defined) of the interest on the 1993 Bonds, 1997 Bonds and Note. (i) Acco with a lien on Note shall be resolutions a�P created for bonds, notes or obligations Revenues subordinate to the lien of the ained and operated as required by the zina the same. (j) portion of the proceeds of the Note shall be used dire ly or indirectly to acquire higher yielding investme s or to replace funds which were used directly or indirec y to acquire higher yielding investments, except (1) fo a reasonable temporary period until such proceeds are n eded for the purpose for which the Note was issued, (2) s part of a reasonably required reserve or replacement fun not in excess of ten percent (10%) of the proceeds of th Note (or in a higher amount which the City establishes i necessary to the satisfaction of the Secretary of the reasury of the United States), and (3) in addition to the above in an amount not greater than the lesser of five percent (So) of the proceeds of the Note or $100,000. To this effect, any proceeds of the Note and any sums from time 33.3 16 I � �• amounts invested at a yield greater than the yield on the PFA Bonds, and (3) the rebate of excess investment earnings to the United States. The City covenants and agrees with the PFA and holders of the Note that the investments of proceeds of the Note, including the investment of any revenues pledged to the Note which are considered gross proceeds of the PFA Bonds under the applicable regulations, and accumulated sinking funds, if any shall be limited as to amount and yield in such manner that e PFA Bonds shall not be arbitrage bonds within the meaning Section 148 of the Code and any regulations thereunder. the basis of the existing facts, estimates and circumstances including the foregoing findings and covenants, the Ci hereby certifies that it is not expected that the proceeds o the Note will be used in such manner as to cause the PFA Bond to be arbitrage bonds under Section 148 of the Code and y regulations thereunder. The Mayor, Clerk and Director, Offic of Financial Services, shall furnish a certificate to the PFA mbracing or based on the foregoing certification at the tim of delivery of the Note to the PFA. 25. No Desi nation of ualified ax-Exem t Obli ation The Note, together with other obligations ssued by the City in 1998, exceeds in amount those which may e qualified as "qualified tax-exempt obligations" wit n the meaning of Section 265(b)(3) of the Code, and hence is t designated for such purpose. 26. Paritv Findinqs. t is hereby found, determined and declared that: (a) Neither the ity nor the Board has any outstanding bonds, warrants, ce ificates, or other obligations or evidences of inde edness, or money borrowed for or on account of the ter Utility or indebtedness for which any of the Net Rev nues of all or a part of the Water Utility have been pl ged or which are a prior lien on such Net Revenues, cept the 1993 Bonds and 1997 Bonds and the subordina e 1996 Note. ( All payments required to be made prior to the date hereo into the various funds and accounts of the "Water Uti ty Fund" established pursuant to the resolutions of th' City Council which authorized the issuance of the 1993 B ds and 1997 Bonds have been made. ' (c) The annual Net Revenues for each of the two (2) completed fiscal years immediately preceding the issuance of the Note have been more than one and one-half (1.5) times, specifically and times, respectively, the maximum annual principal and interest coming due hereafter on all outstanding revenue obligations payable from and having a 980733.3 25 a$ -��►� parity of lien upon the Net Revenues, being the and 1997 Bonds, to wit: Net Revenues 1996 Net Revenues 1997 Maximum Annual Principal and Interest on the 1993 Bonds Maximum Principal and Interest on the 1997 Bonds Maximum Annual Principal and � Interest on the Note Maximum Annual Principal Interest on the 1993 Bon 1997 Bonds, and Note (COMBINED) One and One-half (1.5) Total Maximum Annual k and Interest ReauireR'�e This City Council has the General Manager o foregoing facts. J Bonds $ $ $1,989,432 $1,101,818 $1,616,868 $3,680,451 $5,520,676.50 furnished with the Certificate of Water Utility attesting to the (e) This Cit Council pursuant to advice from the Board hereby find , determines and declares that the estimated reven s to be derived from the operation of the Water Utility ring the term of the Note will be more than sufficient to rovide Net Revenues adequate to pay principal and interest hen due on the Note and on those other bonds which are n outstanding and to maintain the Reserves reguired t erefor. (f) The Note has a December 1 maturity or maturities and has interest payments on June 1 and December l, and is in co liance with the other requirements for parity bonds. /(g) The proceeds of the Note shall only be used for purpose of making improvements, additions, extensions, wals or replacements to the Water Utility, and talizing interest or establishing Reserves and paying costs of such financing. (h) As required by paragraph 10 of the resolution authorizing the 1996 Note, estimated Net Revenues o£ the Water Utility will be sufficient, in addition to all other sources, for the payment of the 1996 Note and Note. 980733.3 2 6 C � ,��� From: Shiriey Davis '"�� To: STPAUL.apigate.Council, fabei, H2O.WATER.bernieb, ... Date: 10/5/98 1;17pm Subject: Agenda 10-7--#'s 35,36,37 The Council Agenda for this Wednesday, October 7, 1998 includes three itesr.s which are City Treasury related. 1 apologize. f cannot be at the Council meeting, as I expected, on that day. I will be attending a family funeral on Wednesday. I wili be in the o�ce until 4:30 today. If you have questions, please contact me at 266-8839. I will be out of the office on Tuesday and Wednesday, back in on Thursday, 10-8. lf, during my absence, you wish further information, please contact Todd Huriey in Treasury at 266-8837. The following information is relevant to items #35, 36, and 37. #35: 98-897 is the resolution authorizing a$3,000,000 lease loan from Narwest Bank for the City Ha11 Annex remodeling financing. There wil4 be a changed page to the resolution which authorizes the City Treasury to bring the $3,000,000 in-house to invest within the City's portfolio. This will provide a higher interest rate return for the funds, rather than having Nonvest Bank hold and invest the money. (The lease for the RiverCentre also allowed me to invest the money). I did bid this lease and Norwest won the bid. Also, the Council has previously approved the budget for the $3,d00,000; this lease provides the financing. #36: 98-898 is the resolution accepting a State of Minnesota loan (PFA) for Water Utility financing in the amount of $16,500,000. The rate is 3.4% The Water Board knows of this financing and will be approving the Council's actions on October 13, 1998. There wi41 be some changed pages (filling in the blanks) and a Certificate of the Water Utility General Manager filed with the Council today, Monday, October 5, 1998. These are houskeeping additions. Closing the financing and accepting the funds from the state wili occur after City Council and Water Board approval. #37 98-899 is the resolution approving 1998 State Law for Capital Improvement Bonding (C1B) authority. For the Vaw to be effective, there must be local approval. The previous law ended with 1998 bonding limits. This law provides for future financing ratios. All limits on general obligation CIB debt must fail within criteria set by the State Legislafure. As you know, after approval by the City's Capital Improvement Committee, CIB bonding is always approved by the City Council on an annual basis. Thank you. ........ Shirley........... p,�,.�- ���� 1 �lf.� � RESOLUTION as, aa ' OF SAINT PAUL, MINNESOTA Presented By Referred To 36 Committee: Date ACCEPTING THE OFFER OF 3 THE MINNESOTA PUBLIC FACILITIES AUTHORITY TO PURCHASE 4 A$16,500,000 WATER REVENUE NOTE OF 1998, 5 PROVIDING FOR ITS ISSUANCE, AND AUTHORIZING 6 EXECUTION OF A PROJECT LOAN AGREEMENT 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 A. WHEREAS, the City Council of the City of Saint Paul, Minnesota (��City"), has heretofore applied for a loan from the Minnesota Public Facilities Authority (the "PFA") to provide financing pursuant to the City's home rule charter and Minnesota Statutes, Chapter 475, for three separate building additions to the water treatment faciZity (coZZectiveZy, the "Project"1 as various improvements to the City's municipal water utility (the "Water Utility"), which has since its acquisition in 1885 been under the jurisdiction of the Board of Water Commissioners (the "Board'�); and the Board and this Council deem it necessary and expedient to undertake the Project; and B. WHEREAS, the PFA is authorized pursuant to Minnesota Statutes, Chapter 446A, as amended, to issue its bonds (the "PFA Bonds") and to use the proceeds thereof, together with certain other funds, to provide loans to municipalities to fund eligible costs of construction of publicly owned drinking water systems in accordance with the federal Drinking Water Infrastructure Financing Act; and C. WHEREAS, the City has applied for a loan from the PFA pursuant to such program, and the PFA has committed to make a loan to the City in the principal amount of $16,500,000, to be disbursed and repaid in accordance with the terms of a Public Facilities Authority Project Loan Agreement and Revenue Bond Purchase Agreement (the "Project Loan Agreement") executed by the PFA and City, a copy of which is before this meeting and on file with the Clerk; and the Project Loan Agreement, as executed, is incorporated by reference; and D. WHEREAS, the (the "Note" or "1998 Note") addition the City will need PFA Bonds; and $16,500,000 Water Revenue Note of 1998 of the City is tax-exempt, and in to assure the tax-exemption of the Council File # — \6 ^ p ►O Green Sheet # �D w.� 980733.3 `�g E. WHEREAS, in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(41, the City is authorized to issue obligations to a board, department or agency of the State of Minnesota by negotiation and without advertisement for bids and the PFA is, and has represented that it is, a board, department or agency of the State of Minnesota; and 8 F. WHEREAS, there are currently outstanding bonds of 9 the City payable from Net Revenues of the City's Water Utility, 10 specifically the City's (a) $11,175,000 Water Revenue Bonds, 11 Series 1993E (the "1993 Bonds"), issued pursuant to a resolution 12 adopted by this Council on June 15, 1993, of which $6,160,000 13 remain outstanding, and (b) $7,000,000 Water Revenue Refunding 14 Bonds, Series 1997C (the "1997 Bonds"), issued pursuant to a 15 resolution adopted by this Council on June 11, 1997, of which 16 $7,000,000 remain outstanding; and there is currently outstanding 17 a general obligation note of the City payable on a subordinate 18 lien basis from Net Revenues of the City's Water Utility, 19 specifically the City's $4,269,844 General Obligation Wastewater 20 Treatment Water Revenue Note of 1996 (the "1996 Note"), issued , 21 pursuant to a resolution adopted by this Council on May 15, 1996, 22 of which $4,109,327.77 remains outstanding; and the 1997 Bonds 23 refunded bonds issued in 1994, all of which have been retired 24 (the '�1994 Bonds"); and G. WHEREAS, it is necessary and desirable to provide for the issuance of the Note on a parity of lien with the 1993 Bonds and 1997 Bonds and with a priority of lien over the 1996 Note; and A. WHEREAS, paragraph 18 of the resolution authorizing the issuance and sale of the 1997 Bonds provides for the issuance of parity lien bonds as follows: "18. Parity Bonds. The 1993 Bonds and 1997 Bonds sha1Z be a first charge and lien upon the Net Revenues of the Water Utility. No part of such Net Revenues shall be pledged to the payment of any general obligation bonds issued by the City while any 1993 Bonds or 1997 Bonds or bonds issued on a parity there- with remain outstanding and undischarged, unless the pledge of Net Revenues to such general obligation bonds is expressly made a second and subsequent lien and the City and Board covenant to make the rates and charges of the Water Utility sufficient to timely pay such general obligation bonds. No additional revenue obligations payable from the Revenue Bond Debt Service Account shall be hereafter issued unless the same are expressly made a second and subsequent lien upon the Net Revenues of the Water Utility; provided, however, that additional obligations may be issued on a parity of lien with the 1997 Bonds, provided that the annual 980733.3 E I • � � � � � 1 2 3 4 5 6 7 8 9 10 11 " 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Net Revenues of said Water Utility for each of the two (2) completed fiscal years immediately preceding the issuance of such additional obligations shall have been one and one-half (1.5) times the maximum annual principal and interest coming due thereafter on all outstanding revenue obligations payable from and having a parity of lien upon the Net Revenues of the Water Utility Fund, including the additional obligations so to be issued; provided further, however, that if the annual Net Revenues in either or both of the aforesaid two (2) completed fiscal years shall be insufficient to meet this test then any reasonably projected increase in Net Revenues for the fiscal year immediately following such second completed fiscal year may be added to the Net Revenues for such completed fiscal years or either of them (but the total of such projected increase in Net Revenues may be added only once) in applying the foregoing test. For purposes of the foregoing limitations, when only bonds issued after the 1994 Bonds are outstanding, the "maximum annual principal and interest coming due thereafter" on variable rate bonds shall be calculated assuming the variable rate bonds bear fixed interest at the rates prevailing at the time of the calculation for utility revenue bonds of comparable quality, maturity (or remaining maturity) and taxable or tax-exempt status, provided that other or different assumptions may be used if necessary to obtain an investment grade credit rating for the variable rate bonds or to maintain the credit rating(s) then in effect for the bonds then outstanding. Such facts shall be shown by the Certificate of the General Manager of the Board of Water Commissioners and shall be a finding of and recited in the resolution of the City authorizing any such additional series. In addition, the following conditions shall be met: ��(a) The payments required to be made (at the time of the issuance of such parity lien bonds) into the various funds and accounts provided for in this resolution have been made. "(b) All such parity lien bonds shall have a December 1 maturity or maturities and shall have semiannual interest payments on June 1 and December 1 in each year; provided that interest payments may be more frequent than semiannually or on dates ather than June 1 and December 1 if such interest is paid in full only if at the time of payment the interest deposits into the Revenue Bond Debt Service Account for interest payments on June 1 or December 1, as appropriate, on other 980733.3 3 1 � qY • 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 bonds are current, and any insufficiency interest on all parity bonds is allocated proportionately in each six-month period June 1 or December l, as appropriate. of ending "(c) The proceeds of such parity lien bonds shall be used only for the purpose of (1) making improvements, additions, extensions, renewals or replacements to the Water Utility, and capital- izing interest or establishing Reserves and paying the costs of such financing, or (2) refunding parity lien bonds (provided that bonds which refund parity lien bonds may instead derive their parity lien status from paragraphs 19 or 25 as applied in paragraph 20)."; and I. WHEREAS, for purposes of this resolution paragraph 18 of the resolution authorizing the issuance and sale of the 1993 Bonds is substantively identical to said paragraph 18 relating to the 1997 Bonds; and J. WHEREAS, herein the City makes various findings demonstrating the propriety of the issuance of the Note on a parity with the 1993 Bonds and 1997 Bonds; and K. WHEREAS, in accordance with advice received from the Board, this Council finds, determines and declares that it i� necessary and expedient to provide moneys to finance the Project, continue a Reserve previously established, and provide for the costs of the issuance of the Note from the proceeds of obligations payable solely from the Net Revenues of the Water Utility; and L. WHEREAS, a contract or contracts for the Project have been made by the City with the approval of the PFA and all other state and federal agencies of which approval is required: NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Saint Paul, Minnesota, as follows: 1. Acceptance of Offer; Pavment. The offer of the Minnesota Public Facilities Authority (the "PFA" or "Purchaser") to purchase a$16,500,000 Water Revenue Note of 1998 of the City (the "Note" or "1998 Note"), at the rates of interest hereinafter set forth, and to pay for the Note the sum of $16,500,000 as provided below, is hereby accepted, and the sale of the Note is hereby awarded to the PFA. Payment for the Note shall be disbursed in installments as eligible costs of the Project are reimbursed or paid, all as provided in the Project Loan Agreement. 980733.3 0 q�•dqt 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 2. Title• Date• Denomination; Interest Rates; Maturities The Note shall be a fully registered negotiable obligation, shall be titled "Water Revenue Note o£ 1998", shall be dated as of the date of delivery and shall be issued forthwith. The Note shall be in the principal amount of $16,500,000, or so much thereof as shall be disbursed pursuant to the Project Loan Agreement, shall bear no interest until December 1, 1998, and from and after December 1, 1998, shall bear interest on so much of the principal amount of the Note as (i) may be disbursed from time to time as provided in the Project Loan Agreement and (ii) remains unpaid, from December 1, 1998, for disbursements made on or prior to that date or from the date of each later disbursement until the principal amount of the Note has been paid or has been provided for, at the rate of three and forty-eight hundredths percent (3.480) per annum (calculated on the basis of a 360-day year of twelve 30-day months). Interest on the Note is payable semiannually on June 1 and December 1, commencing June l, 1999. Principal on the Note shall mature on December 1 of the years and in the installments as follows: Year 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Amount $ 15,000 605,000 750,000 775,000 955,000 990,000 1,185,000 1,030,000 965,000 925,000 Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Amount $ 910,000 960,000 915,000 515,000 980,000 1,085,000 625,000 715,000 965,000 635,000 Interest shall accrue only on the aggregate amount of the Note which has been disbursed and is unpaid under the Project Loan Agreement. The principal installments shall be paid in the amounts scheduled above even if at the time of payment the full principal amount of the Note has not been disbursed; provided that if the full principal amount of the Note is never disbursed, the amount of the principal not disbursed shall be applied to reduce each unpaid principal installment in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments). Principal, interest and any premium due under the Note will be paid on each payment date by wire payment, or by check or draft mailed the last business day prior to the payment date to the person in whose name the Note is registered, in any coin or currency of the United States which at the time of payment is legal tender for public and private debts. 980733.3 qg -89d 1 2 � 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 Interest on the Note includes amounts treated by the PFA as service fees. 3. Purpose: Cost. The proceeds of the Note shall provide funds to finance acquisition and construction of the Project. The proceeds of the Note shall be deposited and used as provided in paragraph 10. The total cost of the construction of the Project, including legal and other professional charges, publication and printing costs, interest accruing on money borrowed for the Project before the collection of Net Revenues pledged and appropriated therefor, and all other costs neces- sarily incurred and to be incurred from the inception to the completion of the Project, is estimated to be at least equal to the amount of the Note. The City covenants that it shall do all things and perform all acts required of it to assure that work on the Project proceeds with due diligence to completion and that any and all permits and studies required under law for the Project are obtained. 4. Redemption. The Note shall be subject to redemption and prepayment in whole or in part at the option of the City or mandatorily as provided in the Project Loan Agreement. If redemption is in part, each installment of principal shall be prepaid in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments), unless the City and the holder of the Note agree to a different result. 5. Reaistration of Note. At the time of issuance and delivery of the Note, the officer of the City performing the functions of the treasurer (the "Treasurer") shall register the Note in the name of the payee in a note register which she and her successors in office shall maintain for the purpose of registering the ownership of the Note. The Note shall be prepared for execution with an appropriate text and spaces for notation of registration. The force and effect of such regis- tration shall be as stated in the form of Note hereinafter set forth. Payment of principal installments and interest, whether upon redemption or otherwise, made with respect to the Note, may be made to the registered holder thereof or to his, her or its legal representative, without presentation or surrender of the Note. Certificate of the following Form of Note. The Note, together with the Registration thereon, shall be in substantially form: 980733.3 � $.�'9Y 1 2 3 4 5 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 UNITED STATES OF AMERICA STATE OF MINNESOTA RAMSEY COUNTY CITY OF SAINT PAUL $16,500,000 WATER REVENUE NOTE OF 1998 KNOW ALL PERSONS BY THESE PRESENTS that the City of Saint Paul, Ramsey County, Minnesota (the "City"), certifies that it is indebted and for value received promises to pay to the Minnesota Public Facilities Authority or the registered assign, the principal sum of SIXTEEN MILLION FIVE HUNDRED THOUSAND DOLLARS, or so much tihereof as shall be disbursed, solely from the source and in the manner hereinafter set forth, on December 1 of the years and in the installments as follows: Year 1999 2000 2001 2002 2003 2�04 2005 2006 2007 2008 Amount Year Amount $ 15,000 605,000 750,000 775,000 955,000 990,�00 1,185,000 1,030,000 965,000 925,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 $ 910,000 960,000 915,000 515,000 980,000 1,085,000 625,000 715,000 965,000 635,000 and to pay interest on so much of the principal amount of the debt as (i) may be disbursed from time to time as provided in the Project Loan Agreement (as defined below) and (ii) remains unpaid, from December 1, 1998, for disbursements made on or prior to that date or from the date of each later disbursement until the principal amount hereo£ is paid or has been provided for, at the rate of zero percent (O.Oo) per annum from the date hereof until December 1, 1998, and from and after December 1, 1998, at the rate of three and forty-eight hundredths percent (3.48%) per annum (calculated on the basis of a 360-day year of twelve 30-day months). Interest on the Note is payable semiannually on each June 1 and December 1, commencing June 1, 1999. Principal and Interest Payments. Amounts payable on this Note are payable solely from Net Revenues as provided below. Interest shall accrue only on the aggregate amount of this Note which has been disbursed under the Public Facilities Authority Project Loan Agreement and Revenue Bond Purchase Agreement dated as of October , 1998, by and between the City and the Minnesota Public Facilities Authority (the "Project Loan Agreement"). The 980733.3 q�-d9r 1 2 3 4 10 11 12 13 14 15 16 17 ia 19 . 20 . 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 " 40 41 42 43 44 45 46 47 48 49 50 51 52 principal installments shall be paid in the amounts scheduled above even if at the time of payment the full principal amount of the Note has not been disbursed; provided that if the full principal amount of this Note is never disbursed, the amount of the principal not disbursed shall be applied to reduce each unpaid principal installment in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments). Interest on this Note includes amounts treated by the Minnesota Public Facilities Authority as service fees. Principal, interest and any premium due under this Note will be paid on each payment date by wire payment, or by check or draft mailed the last business day prior to the payment date to the person in whose name this Note is registered, in any coin or currency of the United States of America which at the time of payment is legal tender for public and private debts. Redemntion. This Note is subject to redemption and prepayment in whole or in part at the option of the City or mandatorily as provided in the Project Loan Agreement. If redemption is in part, each installment of principal shall be prepaid in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments), unless the City and the holder of this Note agree to a different result. Issuance• Purpose; Special Obliaation. This Note has been issued pursuant to and in full conformity with the Constitution and laws of the State of Minnesota and the Charter of the Issuer, and pursuant to a resolution adopted by the City Council of the Issuer on October , 1998 (the "Resolution"), for the purpose of providing money to finance the construction of improvements to the City's Water Utility. The Note and the interest thereon are payable solely and exclusively from the Net Revenues of the Water Utility of the Issuer pledged to the payment thereof, and do not constitute a debt of the Issuer or of the Saint Paul Board of Water Commissioners witliin the meaning of any constitutional, Charter or statutory limitation of indebtedness. In the event of any default hereunder, the holder of this Note may exercise any of the rights and privileges granted by the laws of the State of Minnesota, subject to the provisions of the Resolution. The Bonds of this issue, together with the Water Revenue Bonds, Series 1993E, issued in the principal amount of $11,175,000, and Water Revenue Refunding Bonds, Series 1997C, issued in the principal amount of $7,000,000, are a first and prior lien upon the Net Revenues of the Water Utility of the Issuer, except tha� the Issuer is authorized under certain conditions to issue additional revenue obligations on a parity of lien with the Note and these bonds, all as provided in the Resolution. 960733.3 �lp -P9p Recristration; Transfer. This Note shall be registered in the name of the payee on the books of the City by presenting this Note for registration to the City's Treasurer, who wi11 endorse his or her name and note the date of registration opposite the name of the payee in the certificate of registration attached hereto. Thereafter this Note may be transferred to a bona fide purchaser only by delivery with an assignment duly executed by the registered owner or his, her or its legal representative, and the City may treat the registered owner as the person exclusively entitled to exercise all the rights and powers of an owner until this Note is presented with such assignment for registration of transfer, accompanied by assurance of the nature provided by law that the assignment is genuine and effective, and until such transfer is registered on said books and noted hereon by the City's Treasurer. Fees upon Transfer or Loss. The Treasurer may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer of this Note and any legal or unusual costs regarding transfers and lost notes. Proiect Loan AQreement. The terms and conditions of the Project Loan Agreement are incorporated herein by reference and made a part hereof. The Project Loan Agreement may be attached to this Note, and shall be attached to this Note if the holder of this Note is any person other than the Minnesota Public Facilities Authority. Tax-Exemot Obliaation. The City intends that the interest on this Note will be excluded from gross income for United States income tax purposes and from both gross income and taxable net income for State of Minnesota income tax purposes. Not Oualified Tax-Exempt Obliaation. This Note has not been designated by the Issuer as a"qualified tax-exempt obligation" for purposes of Section 265(b)(3) of the federal Internal Revenue Code of 1986, as amended. This Note does not qualify for such designation. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota and the Charter of the Issuer to be done, to happen and to be performed, precedent to and in the issuance of this Note, have been done, have happened and have been performed, in regular and due form, time and manner as required by law; that this Note, together with all other debts of the Issuer outstanding on the date hereof, being the date of its actual issuance and delivery, does not exceed any constitutional or statutory or Charter limitation of indebtedness; and that the Issuer will establish rates and charges for the water service 980733.3 9 a r -g�r furnished by its Water Utility sufficient in amount to promptly meet the principal and interest requirements of this Note. IN WITNESS WHEREOF, the City of Saint Paul, Ramsey County, Minnesota, by its City Council has caused this Note to be sealed with its official seal and to be executed on its behalf by the signature of its Mayor, attested by the signature of its Clerk, and countersigned by the signature of its Director, Office of Financial Services, all as of , 1998. CITY OF SAINT PAUL, RAMSEY COUNTY, MINNESOTA X X X X X X Mayor Attest: X X X X X X City Clerk Countersigned: X X X X X X Director, Office of Financial Services (SEAL) Water Revenue Note of 1998. 980733.3 �-� a� -d'qr CERTIFICATE OF REGISTRATION The transfer of ownership of the principal amount of the attached Note may be made only by the registered owner or his, her or its legal representative last noted below. DATE OF SIGNATURE OF REGISTRATION REGISTERED OWNER CITY TREASURER Minnesota Public Facilities Authority Saint Paul, Minnesota Federal Employer ldenti- , 1998 fication No. 41-6007162 X X X 980733 .3 1�- a�-�yr 7. Execution The Note shall be executed on behalf of the City by the signatures of its Mayor, Clerk and Director, Office of Financial Services, each with the effect noted on the form of the Note, and be sealed with the seal of the City. In the event of disability or resignation or other absence of any such officer, the Note may be signed by the manual signature of that officer who may act on behalf of such absent or disabled officer. In case any such officer whose signature shall appear on the Note shall cease to be such officer before the delivery of the Note, such signature shall nevertheless be valid and sufficient for all purposes, the same as if he or she had remained in office until delivery. 8. Holder• Treatment of Registered Owner; Consent of Aolder. (A) The "Holder" of the Note is the person in whose name it is registered on the registration books of the City. For the purposes of all actions, consents and other matters affecting the Holder of the Note, other than payments, redemptions, and purchases, the City may (but shall not be obligated to) treat as the Holder of the Note the beneficial owner of the Note instead of the person in whose name the Note is registered. For that purpose, the City may ascertain the identity of the beneficial owner of the Note by such means as the Treasurer in his or her sole discretion deems appropriate, including but not limited to a certificate from the person in whose name the Note is registered identifying such beneficial owner. iB) The City and its Treasurer may treati the person in whose name the Note is registered as the owner of the Note for the purpose of receiving payment of principal of and premium, if any, and interest on, the Note and for all other purposes whatsoever whether or not the Note shall be overdue, and neither the City nor its Treasurer shall be affected by notice to the contrary. (C) Any consent, request, direction, approval, objection or other instrument to be signed and executed by the Holder may be in any number of concurrent writings of similar"tenor and must be signed or executed by the Holder in person or by agent appointed in writing. Proof of the execution of any such consent, request, direction, approval, objection or other instrument or of the writing appointing any such agent and of the ownerehip of the Note, if made in the following manner, shall be sufficient for any of the purposes of this resolution, and shall be conclusive in favor of the City with regard to any action taken by it under such request or other instrument, namely: (1) The £act and date of the execution by any person of any such writing may be proved by the certificate of any officer in any jurisdiction who by law has power to take acknowledgments within such jurisdiction that the person 98�733.3 1 2 ° 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 signing such writing acknowledged before him the execution thereof, or by an affidavit of any witness to such execution. (2) Subject to the provisions of subparagraph (A) above, the fact of the ownership by any person of the Note, and the date of the holding of the same, may be proved by re£erence to the note register. 9. Delivery• Application of Proceeds. The Note when so prepared and executed shall be delivered by the Director, Office of Financial Services, to the purchaser thereof prior to disbursements pursuant to the Project Loan Agreement, and the purchaser shall not be obliged to see to the proper application thereof. 10. Fund and Accounts. There has heretofore been created (as provided most recently in the June 11, 1997, resolution of the City relating to the 1997 Bonds) a separate fund of the City designated the "Board of Water Commissioners Water Utility Enterprise Fund" (the "Water Utility Fund", heretofore in resolutions relating to the 1993 Bonds, 1997 Bonds and 1996 Note also referred to as the "Water Utility Fund"). The Fund shall be maintained in the manner specified in the resolutions relating to the 1993 Bonds, 1997 Bonds and 1996 Note and herein until the 1993 Bonds, 1997 Bonds and 1996 Note, and interest thereon, have been fully paid, and as specified herein until the Note and interest thereon have been fully paid. The Treasurer and all municipal officials and employees concerned therewith shall establish and maintain financial records of the receipts and disbursements of the Water Utility in accordance with this resolution. In such records there shall be maintained accounts of the Water Utility Fund £or the purposes and in the amounts as follows: (a) A"PFA Construction Account", to which shall be credited all proceeds received from the sale of the 1996 Note and Note, to separate subaccounts therein established for the 1996 Note and for the Note. The 1996 Note and Note shall be the only source of moneys credited to the PFA Construction Account. It is recognized that the sale proceeds of the 1996 Note and Note are received in reimbursement for costs expended on the Project and the project £inanced by the 1996 Note or in direct payment of such costs, and that accordingly the moneys need not be placed in the appropriate subaccount of the PFA Construction Account upon receipt but may be applied immediately to reimburse the source from which the expenditure was made. The moneys in the PFA Construction Account shall be used solely for the purpose of paying for the cost of construct- ing the Project and the project financed by the 1996 Note, as appropriate for each subaccount, including all costs 980733.3 13 a �-�qa� �y 9 10 11" 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 enumerated in Minnesota Statutes, Section 475.65, provided that such moneys shall only be expended for costs and expenses which are permitted under the Project Loan Agreement and the Project Loan Agreement for the 1996 Note. The PFA prohibits the use of proceeds of the 1996 Note and Note to reimburse costs initially paid from proceeds of other obligations of the City unless otherwise specifically approved. Upon completion of the Project and separately upon completion of the project financed by the 1996 Note, and the payment of the costs thereof respectively, any surplus shall be transferred to the Revenue Bond Debt Service Account. (b) An "Operation and Maintenance Account", into which shall be paid all gross revenues and earnings derived from the operation of the Water Utility system including any assessments which may from time to time be levied with respect to the Water Utility. From this account there shall be paid all, but only, current expenses of said system. Current expenses shall include the reasonable and necessary costs of administering, operating, maintaining and insuring the system, salaries, wages, costs of materials and supplies, costs of water production and distribution, necessary legal, engineering and auditing services, and a11 other items which, by sound accounting practices, constitute normal, reasonable and current costs of operation and maintenance, but excluding any allowance for depreciation, extraordinary repairs and payments into the Revenue Bond Debt Service Account and Reserve Account. There shall at all times be maintained in said account a reserve in an amount sufficient to cover the operation and maintenance costs of the Water Utility system for the ensuing fifteen (15) day period; neither said reserve nor any annual addition thereto shall constitute "Net Revenues'� as defined below. The balance from time to time remaining in the Operation and Maintenance Account, including interest or other earnings received from the investment of any moneys in the Water Utility Fund, after paying or providing for the foregoing items, shall constitute, and are'referred to in this resolution as, "Net Revenues". Payments of fees to trustees for bonds, to providers of liquidity facilities or credit enhancement facilities for bonds and remarketing agents for bonds are also current expenses. (c) A"Revenue Bond Debt Service Account", into which there shall be credited and to which there is hereby irrevocably pledged from the Net 22evenues of the operation of the Water Utility system monthly commencing in November, 1998, a sum equal to at least 1/12 of the total principal and interest on the Note and any other bonds or notes issued on a parity therewith during the ensuing twelve (12) months; provided, however, that no further payments need be made to 980733.3 14 Aw�e.r,�,,� �, - � � � 1 � °18' (��,��� "4 said account when the moneys held therein are sufficient for the payment of all principal and interest due on said bonds and notes on and prior to the next maturity date. No money shall be paid out of said account except to pay principal, premium, if any, and interest on the Note and any other bonds or notes which are issued on a parity with the Note. (d) A"Reserve Account", which was heretofore created, and is hereby continued, to be used only when and if moneys in the Revenue Bond Debt Service Account or other moneys available therefor are insufficient to pay principal, premium, if any, and interest on the Note and other bonds and notes payable from the Revenue Bond Debt Service - Account; provided, however, that the moneys in tlie Reserve Account may be used to prepay said bonds and notes, when such prepayment will retire all of the bonds and notes then outstanding. $1,650,000 from the Water Utility's retained earnings shall be deposited in the Reserve Account upon the issuance of the Note, and amounts already in the Reserve Account pursuant to the resolutions authorizing the issuance of the 1993 Bonds and 1997 Bonds shall be maintained therein upon the issuance of the Note to the extent necessary to equal the amount required to be maintained in the Reserve Account as set forth below, being initially amounts required for the 1993 Bonds, 1997 Bonds and Note. Whenever the moneys in the Reserve Account exceed the amount required to be maintained in the Reserve Account as set forth below, such excess may be transferred to the Revenue Bond Debt Service Account; and whenever the moneys in the Reserve Account shall be less than said amount, the Reserve Account shall be restored to said amount from the next available Net Revenues. The amount required to be maintained in the Reserve Account shall be an amount equal to the lesser of: (1) ten percent (1.0�) of the original principal amount of the Note and other bonds payable from the Revenue Bond Debt Service Account issued after the 1993 Bonds on a parity of lien therewith, or (2) the maximum principal and interest due in any year on the bonds and notes payable from the Revenue Bond Debt Service Account; and whenever the moneys in the Reserve Account exceed such amount required to be maintained therein, such excess may be transferred to the Revenue Bond Debt Service Account. When only bonds or notes issued after the 1994 Bonds are outstanding, the "maximum principal and interest due in any year" on variable rate bonds shall be calculated at such time (for any variable rate bonds issued prior to such time) or in connection with their issuance (for variable rate bonds issued after such time) assuming the variable rate bonds bear fixed interest for the remainder of their terms or for their terms, as appropriate, at the rates prevailing at such time (for any variable rate bonds issued prior to such time) or at the time of their issuance (for variable rate bonds issued after 980733.3 ]_�j 1 2 3 4 5 6 7 8 10 17. 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 q��a� - ��lRl�� ,��t� a� such time) for utility revenue bonds of comparable quality, maturity and taxable or tax-exempt status, provided that other or different assumptions may be used if necessary to obtain an investment grade credit rating for the variable rate bonds or to maintain the credit ratingis) then in effect for the bonds then outstanding. (e) Net Revenues in excess of those required for the foregoing purposes may be used for any proper purpose. {f) The money in the Water Lltility Fund shall be allotted and paid to the various accounts herein established in the order in which said accounts are listed on a - cumulative basis, and if in any month the money in said accounts is insufficient to place the required amount in any accounts, the deficiency shall be made up in the following month or months after payment into all other accounts having a prior claim on said Net Revenues have been made in full. (g) All money held in the Revenue Bond Debt Service Account and the Reserve Account created by this resolution shall be kept separate and apart from all other municipal funds and accounts. (h) Notwithstanding anything to the contrary herein, moneys in the Water Utility Fund and any account thereof may be used to pay any rebate of excess arbitrage earnings on gross proceeds of the 1993 Bonds, 1997 Bonds and Note to be paid to the United States in order to maintain the exclusion fram gross income under Section 103 of the Code (as hereinafter defined) of the interest on the 1993 Bonds, 1997 Bonds and Note. (i) Accounts created for bonds, notes or obligations with a lien on Net Revenues subordinate to the lien of the Note sha11 be maintained and operated as required by the resolutions authorizing the same. (j) No portion of the proceeds of the Note shall be used directly or indirectly to acquire higher yielding investments or to replace funds which were used directly or indirectly to acquire higher yielding investments, except (1) for a reasonable temporary period until such proceeds are needed for the purpose for which the Note was issued, (2) as part of a reasonably required reserve or replacement fund not in excess of ten percent (l00) of the proceeds of the Note (or in a higher amount which the City establishes is necessary to the satisfaction of the Secretary of the Treasury o£ the United States), and (3) in addition to the above in an amount not greater than the lesser of five percent (5°a) of the proceeds of the Note or $100,000. To this effect, any proceeds of the Note and any sums from time 980733.3 16 a r-�r 1 2 3 4 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 to time held in the PFA Construction Account, Operation and Maintenance Account, Reserve Account or Revenue Bond Debt Service Account (or any other City or Board account which will be used to pay principal or interest to become due on the Note, bonds or notes payable therefrom) in excess of amounts which under the federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by said arbitrage regulations on such investments after takinq into account any applicable "temporary periods", minor portion or reserve made available under the federal arbitrage regulations. Money in the Water Utility Fund shall not be invested in obligations or deposits issued by, guaranteed by or insured by the United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Note to be "federally guaranteed" within the meaning of Section 149(b) c�f the federal Internal Revenue Code of 1986, as amended (the "Code"). The City shall observe the Covenants of paragraphs 22 and 24 of this resolution and of sections 14 and 17 of the Project Loan Agreement with regard to the Water Utility Fund. il. Parity Bonds. The 1993 Bonds, 1997 Bonds and Note shall be a first charge and lien upon the Net Revenues of the Water Utility. No part of such Net Revenues shall be pledged to the payment of any general obligation bonds issued by the City while the Note, any 1993 Bonds or 1997 Bonds or bonds or notes issued on a parity therewith remain outstanding and undischarged, unless the pledge of Net Revenues to such general obligation bonds is expressly made a second and subsequent lien and the City and Board covenant to make Che rates and charges of the Water Utility sufficient to timely pay such general obligation bonds. No additional revenue obligations payable from the Revenue Bond Debt Service Account shall be hereafter issued unless the same are expressly made a second and subsequent lien upon the Net Revenues of the Water t3tility; provided, however, that additional obligations may be issued on a parity of lien with the Note, provided that the annual Net Revenues of said Water Utility for each of the two (2) completed fiscal years immediately preceding the issuance of such additional obligations shall have been one and one-half (1.5) times the maximum annual principal and interest coming due thereafter on all outstanding revenue obligations payable £rom and having a parity of lien upon the Net Revenues of the Water Utility Fund, including the additional obligations so to be issued; provided further, however, that if the annual Net Revenues in either or both of the aforesaid two (2) completed fiscal years shall be insufficient to meet this test then any reasonably projected increase in Net Revenues for the fiscal year immediately following such second completed fiscal year may be added to the Net Revenues for such completed 980733.3 1 7 9�' '� fiscal years or increase in Net foregoing test. either of them (but the total of such projected Revenues may be added only once) in applying the For purposes of the foregoing limitations, when only bonds or notes issued after the 1994 Bonds are outstanding, the "maximum annual principal and interest coming due thereafter" on variable rate bonds shall be calculated assuming the variable rate bonds bear fixed interest at the rates prevailing at the time of the calculation for utility revenue bonds of comparable quality, maturity (or remaining maturity) and taxable or tax- exempt status, provided that other or different assumptions may be used if necessary to obtain an investment grade credit rating for the variable rate bonds or to maintain the credit rating(s) then in effect for the bonds then outstanding. Such facts shall be shown by the Certificate of the General Manager of the Board of Water Commissioners and shall be a finding of and recited in the resolution of the City authorizing any such additional series. In addition, the following conditions shall be met: (a) The payments required to be made (at the time of the issuance o£ such parity lien bonds} into the various funds and accounts provided for in this resolution have been made. (b) All such parity lien bonds shall have a December 1 maturity or maturities and shall have semiannual interest payments on June 1 and December 1 in each year; provided that interest payments may be more frequent than semiannually or on dates other than June 1 and December 1 if such interest is paid in full only if at the time of payment the interesC deposits into the Revenue Bond Debt Service Account for interest payments on June 1 or December 1, as appropriate, on other bonds are current, and any insufficiency of interest on all parity bonds is allocated proportionately in each six-month period ending June 1 or December 1, as appropriate. (a) The proceeds of such parity lien bonds shall be used only for the purpose of (1) making improvements, additions, extensions, renewals or replacements to the Water Utility, and capitalizing interest or establishing Reserves and paying the costs of such financing, or (2) refunding parity lien bonds (provided that bonds which refund parity lien bonds may instead derive their parity lien status from paragraphs 12 or 18 as applied in paragraph 13). The Note shall have a priority of lien over the 1996 Note, and the pledge and appropriation of Net Revenues of the Water 980733.3 1 $ q� �� r 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Utility for the payment of the Note shall be superior to the pledge and appropriation to the 1996 Note. 12. Refunding Maturing Oblictations. The City also reserves the right and privilege of issuing additional revenue bonds if and to the extent needed to refund maturing bonds or notes or installments thereof payable from the moneys in the Water Utility Fund in case the moneys in the Revenue Bond Debt Service Account are insufficient to pay the same at maturity, which refunding revenue bonds may be on a parity with this issue as to interest payments even if such interest is in excess of the interest on the refunded bonds or notes, but shall mature subsequent to all the revenue obligations which are payable from the Net Revenues of the Water Utility Fund and which are still outstanding upon completion of such refunding. 13. Other Revenue Obliaations. Except as authorized in paragraphs 11, 12 and 18 hereof, the City covenants and agrees that it will issue or incur no obligations payable from the Net Revenues of all or a part of said Water Utility or constituting in any manner a lien thereon, unless such obligations are expressly made junior and subordinate to the lien and charge of the Note on said Net Revenues. If obligations which refund the Note are parity lien bonds or notes, they shall enjoy compl.ete equality of lien with any portion of the I3ote not refunded and any other then outstanding bonds or notes payable from the Revenue Bond Debt Service Account, if any there be, and such refunding bonds or notes shall continue to have whatever priority of lien over subsequent issues that the refunded bonds or notes may have had. If only a portion of the Note shall be refunded and if such portion of the Note shall be refunded in such manner that the interest rate of any refunding bond or note shall be greater than the interest rate of the corresponding refunded portion of the Note (or the average net interest rate of the refunding bonds or notes shall be, or shall be reasonably estimated to be, higher than the average net interest rate of the refunded portion of the Note), or that the maturity date of any refunding bond or note shall be earlier than the maturity date of the corresponding refunded portion of the Note (or the average maturity of the refunding bonds or notes shall be earlier than the average maturity of Che refunded portion of the Note), then the Note may not be refunded without the consent of the holders of the unrefunded portion of the Note and any other bonds or notes then outstanding payable from the Revenue Bond Debt Service Account unless the Net Revenues coverage test of paragraph li is met. 14. moneys in the Account shall principal then notes payable 980733.3 Insu£ficient Amounts. In the event that the Revenue Bond Debt Sesvice Account and Reserve be insufficient at any particular time to pay the due and interest then accrued on all bonds or from the Revenue Bond Debt Service Account, said 19 q �..�qr moneys shall first be applied to the payment pro rata of the accrued interest on all such bonds or notes, payable over a period ending on June 1 or December 1, as appropriate, and any balance shall be applied in payment pro rata of the principal on all such bonds or notes, provided further that if it shall ever be determined by a court of competent jurisdiction while any such bonds or notes remain outstanding that the sums available and to become available for the payment of the principal thereof and interest thereon are insufficient whether or not then due, then the moneys in the Revenue Bond Debt Service Account and Reserve Account shall be applied in payment of all principal then outstanding whether or not then due and the interest accrued thereon to the date of payment ratably according to the aggregate amount thereof without any preference or priority. 15. Suit by Holder. The Holder of twenty percent (200) or more in aggregate principal amount of the Note issued under this resolution and at any time outstanding may, either at law or in equity, by suit, action, or other proceedings, protect and enforce the rights o£ all Holders of the Note or enforce or compel the performance of any and all of the covenants and duties specified in this resolution to be performed by the City or Board or their officers and agents, including the fixing and maintaining of rates and charges and the collection and proper segregation of revenues and the application and use thereof. 16. Covenants. For the protection of the Holder of the Note, the City herein covenants and agrees to and with the holders thereof from time to time as follows: (a) It will at all times through its Board adequately maintain and efficiently operate the Water Utility as a City utility. It will from time to time make all needful and proper repairs, replacements, additions and betterments to the equipment and facilities of said Water Utility so that they may at all times be operated properly and advantageously, and whenever any equipment of said system shall have been worn out, destroyed or otherwise become insufficient for proper use, it shall be promptly replaced or repaired so that the value and efficiency of the facilities shall be at all times fully maintained and its revenues unencumbered by reason thereo£. (b) The rates for all water service and the charges for all water supplied by the Water Utility to the City and its residents and to all other consumers shall be reasonable and just, taking into account the cost and value of the Water i3tility, the cost of maintaining and operating the Water Utility and the proper and necessary allowances for depreciation, the amounts required for the payment of principal and interest on the bonds and notes payable from 980733.3 2 � a �-r9�' the Net Revenues of-the water Utility, and all other sums customarily paid from the revenues of the Water Utility. (c) It will as required by Section 10.11.2 of the City Charter (and it will continue to do so whether or not required by said Charter) establish, maintain and collect such charges and rates as will produce revenues sufficient to pay the reasonable cost of operation, repair and maintenance of the Water Utility and to pay the interest on and principal of the Note and all bonds and notes on a parity of lien with the Note, as and when they become due, as well as to provide sufficient money to make the required appropriations to the various funds and accounts established herein. The City will review the schedule of rates and charges for the Water Utility at least annually when the Board budget is reviewed. (d) It will not sell, lease, mortgage, or in any manner dispose of the Water Utility or any part thereof (including any and all extensions and additions that may be made thereto) until all revenue bonds and notes payable from the Net Revenues of the Water Utility or any part thereof have been paid in full; provided, however, that the City may sell the Water Utility or any part thereof if simultaneously with or prior to said sale all of the outstanding bonds are discharged in accordance with paragraph 18 of this resolution. This covenant shall not be construed to prevent the sale by the City at fair market value of real estate, equipment or other non-revenue-producing properties which in the judgment of the City have become unnecessary, uneconomical or ine�cpedient to use in connection with the Water Utility provided that suitable facilities are obtained in place thereof and provided further that nothing herein is intended to prevent the City or Board from terminating or otherwise preventing the termination of contracts for the furnishing of water. Notwithstanding the foregoing, the provisions of the Project Loan Agreement shall be given effect and may preclude or limit the sale,.lease, mortgage or disposition of the Water Utility or Project. (e) It shall cause to be kept proper books, records and accounts adapted to the Water Utility separate from other accounts to be audited at the end of each fiscal year. A copy of said audit shall be £urnished, without cost, to the Holder of the Note. If the City fails to provide such audit within a reasonable time after the end of said fiscal year, the holders of twentiy percent (200) or more of the outstanding bonds and notzs may cause such audit to be made at the expense of the City. The expense of preparing such audit shall be paid as current operating expenses of the Water Utility. The Holder oE the Note, or its duly appointed representatives, from time to time shall have the 980733.3 21 Q�.B'q� 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 right, at all reasonable times, to inspect the Water Utility system and to inspect and copy the books, records, accounts and data relating thereto. The City agrees to furnish copies of such audit, without cost, to any Holder or Holders of the Note at their request within a reasonable time after the end of each fiscal year. In addition, the City shall observe the provisions of the Project Loan Agreement and adhere to the requirements therein as to reporting and the timing thereof. (f) It will faithfully and punctually perform all duties with reference to the Water Utility required by the City Charter, the Constitution and laws of the State of Minnesota and this resolution. (g) It will grant no franchise to any competing utility. 17. Amendments. No change, amendment, modification or alteration shall be made in the covenants made with the Holder of the Note without the consent of the Holders of not less than sixty percent (60%) in principal amount of the Note then outstanding except for changes, amendments, modifications and alterations (a) made to cure any ambiguity or formal defect or omission, or (b) which woul.d not materially prejudice the Holders of the Note; provided, however, that nothing herein contained shall permit or be construed as permitting (1) an extension of the maturity of the principal of or the interest on the Note, or (2) a reduction in the principal amount of the Note or the rate of interest thereon, or (3) a privilege or priority of the Note over any other bond or bonds or note or notes except as otherwise provided herein, or (4) a reduction in the aggregate principal amount of the Note required for consent to any change, amendment, modification or alteration, or (5) the creation of any lien ranking prior to or on a parity with the lien of the Note, except as hereinbefore expressly permitted, or {6) a modification of any of the provisions of this paragraph without the consent of the Holders of one hundred percent (100%) of the principal amount of the Note. 18. Discharae. When all of the Note has been discharged as provided in this paragraph, all pledges, covenants and other rights granted by this resolution to the Holder of the Note shall cease. The City may discharge all of the Note which is due on any date by depositing with the paying agent (but not if a City officer is the paying agent) or an escrow agent for the Note on or before that date a sum sufficient for the payment thereof in full; or if any of the Note should not be paid when due, it may nevertheless be discharged by depositing with the paying agent (but not if a City officer is the paying agent) or an escrow agent a sum sufficient for the payment thereof in full. The City may also discharge any prepayable portion of the Note 980733_3 22 qg -dgl 1 2 3 4 5 6 7 8 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 4S 49 50 51 which is called for redemption on any date when it is prepayable according to its terms, by depositing with the paying agent (but not if a City officer is the paying agent) or an escrow agent on or before that date an amount equal to the principal, interest and redemption premium, if any, which are then due, provided that notice of such redemption has been duly given as provided in this resolution. The City may also at any time discharge the Note in whole or in part by complying with the applicable provisions of Minnesota Statutes, Section 475.67, and any amendments thereto, except that the funds deposited in escrow in accordance with said provisions may but need not be in whole or part proceeds of advance refunding bonds or notes. The City may discharge the Note as herein provided without the consent of the Holder. 19. Fiscal Year As used in this resolution the words "fiscal year" shall mean the twelve t12} month period beginning on January 1 of each year and ending on December 31 of the same year. Should it be deemed advisable at some later date to change the fiscal yearly basis, the same may be done by proper actions to that effect, which change shall not constitute an amendment or modification of this resolution. 20. Proiect Loan Aareement. The Project Loan Agreement is hereby approved in substantially the form heretofore presented to the City Council, and in the form executed is hereby incorporated by reference and made a part of this resolution. Each and all of the provisions of this resolution relating to the Note are intended to be consistent with the provisions of the Project Loan Agreement, and to the extent that any grovision in the Project Loan Agreement is in conflict with this resolution as it relates to the Note, that provision shall control and this resolution shall be deemed accordingly modified. The Mayor and Director, Office of Financial Services, are hereby authorized and directed to execute the Project Loan Agreement. The execution of the Project Loan Agreement by the appropriate officers shall be conclusive evidence of the approval of the Project Loan Agreement in accordance with the terms hereof. The Project L,oan Agreement may be attached to the Note, and shall be attached to the Note if the holder of the Note is any person other than the PFA. 21. Records and Certificates. The officers of the City are hereby authorized and directed to prepare and furnish to the PFA, and to the attorneys approving the legality of the issuance of the Note, certified copies of all proceedings and records of the City relating to the Note and to the financial condition and affairs of the City, and such other affidavits, certificates and information as are required to show the facts relating to the legality and marketability of the Note 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 980733.3 23 c�g�. �'98' furnished, shall be deemed representations of the City as to the facts recited therein. 22. Necrative Covenants as to Use of Proceeds and Pro�ect. The City hereby covenants not to use the proceeds of the Note or 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 Note to be a"private activity bond" within the meaning of Sections 103 and 141 through 150 of the Code. The City reasonably expects that no actions will be taken over the term of the Note that would cause it to be a private activity bond, and the average term of the Note is not longer than reasonably necessary for the governmental purpose of the issue. The City hereby covenants not to use the proceeds of the Note in such a manner as to cause the Note to be a"hedge bond" within the meaning of Section 149(g) of the Code. The City hereby covenants not to use the proceeds of the Note or to use the Project, or to cause or permit them to be used, or to enter into any deferred payment arrangement for the cost of the Project, in such a manner as to cause the PFA Bonds to be "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. The City reasonably expects that it will take no actions over the term of the Note that would cause the PFA Bonds to be private activity bonds, and the average term of the Note is not longer than reasonably necessary for its governmental purpose. 23. Tax-ExemDt Status of the Note: Rebate: Elections. 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 Note, including without limitation requirements relating to temporary periods for investments, limitations on amounts invested at a yield greater than the yield on the Note, and the rebate of excess investment earnings to the United States. If any elections are available now or.hereafter with respec� to arbitrage or rebate matters relating to the Note, the Mayor, Clerk, Treasurer and Director, Office of Financial Services, or any of them, are hereby authorized and directed to make such elections as they deem necessary, appropriate or desirable in connection with the Note, and all such elections shall be, and shall be deemed and treated as, elections of the City. 24. Tax-Exem�t Status of the PFA Bonds: City with respect to the Note shall comply with re� necessary under the Code to establish and maintain from gross income under Section 103 of the Code of on the PFA Bonds, including without limitation (1) relating to temporary periods for investments, i2) Rebate. The uirements the exclusion the interest requirements limitations on 980733.3 2 4 ��.�,�.a.� _ �e �-►1 � r amounts invested at a yield greater than the yield on the PFA Bonds, and {3) the rebate of excess investment earnings to the United States. The City covenants and agrees with the PFA and holders of the Note thaC the investments of proceeds of the Note, incZuding the investment of any revenues pledged to the Note which are considered gross proceeds of the PFA Bonds under the applicable regulations, and accumulated sinking funds, if any, shall be limited as to amount and yield in such manner that the PFA Bonds shall not be arbitrage bonds within the meaning of Section 148 of the Code and any regulations thereunder. On the basis of the existing facts, estimates and circumstances, including the foregoing findings and covenants, the City hereby certifies that it is not expected that the proceeds of the Note will be used in such manner as to cause the PFA Bonds'to be arbitrage bonds under Section 148 of the Code and any regulations thereunder. The Mayor, Clerk and Director, Office of Financial Services, shall furnish a certificate to the PFA embracing or based on the foregoing certification at the time of delivery af the Note to the PFA. 25. No Desicxnation of Oualified Tax-ExemDt Obligation The Note, together with other obligations issued by the City in 1998, exceeds in amount those which may be qualified as "qualified tax-exempt obligations" within the meaning of Section 265(b)(3) o£ the Code, and hence is not designated for such purpose. 26. Parity Findinas. It is hereby found, determined and declared that: (a) Neither the City nor the Board has any outstanding bonds, warrants, certificates, or other obligations or evidences of indebtedness, or money borrowed for or on account of the Water Utility or indebtedness for which any of the Net Revenues of all or a part of the Water Utility have been pledged or which are a prior lien on such Net Revenues, except the 1993 Bonds and 1997 Bonds and the subordinate 1996 Note. (b) All payments required to be made prior to the date hereof into the various funds and accounts of the "Water Utility Fund" established pursuant to the resolutions of this City Council which authorized the issuance of the 1993 Bonds and 1997 Bonds have been made. (c) The annual Net Revenues for each of the two (2) completed fiscal years immediately preceding the issuance of the Note have been more than one and one-half (1.5) times, specifically 2.027 and 1.824 times, respectively, the maximum annual principal and interest coming due hereafter on all outstanding revenue obligations payable from and having a 980733.3 Z 5 �A W.�w1.� - �e � -, � a�' �,�q� q parity of lien upon the Net Revenues, being the 1993 Bonds and 1997 Bonds, and the Note as the obligation proposed to be issued, to wit: Net Revenues 1996 $11,190,732 Net Revenues 1997 $10,070,410 Maximum Annual Principal and Interest on the 1993 Bonds Maximum Principal and Interest on the 1997 Bonds Maximum Annual Principal and Interest on the Note Maximum Annual Principal and Interest on the 1993 Bonds, 1997 Bonds, and Note (COMBTNED) One and One-half (1.5) Times Total Maximum Annual Principal and Interest Requirements $ 1,989,432 $ 1,101,818 $ 1,616,868 $ 3,680,451 $ 5,520,676.50 This City Council has been furnished with the CerCificate of the General Manager of the Water Utility attesting to the foregoing facts. (e) This City Council pursuant to advice from the Board hereby finds, determines and declares that the estimated revenues to be derived from the operation of the Water Utility during the term of the Note will be more than sufficient to provide Net Revenues adequate to pay principal and interest when due on the Note and on those otlier bonds which are now outsCanding and to maintain the Reserves required therefor. (f) The Note has a December 1 maturity or maturities and has interest payments on June 1 and December l, and is in compliance with the other requirements for parity bonds. (g) The proceeds of the Note shall only be used for the purpose of making improvements, additions, extensions, renewals or replacements to the Water Utility, and capitalizing interest or establishing Reserves and paying the costs of such financing. (h) As required by paragraph 10 of the resolution authorizing the 1996 Note, estimated Net Revenues of the Water Utility will be sufficient, in addition to all other sources, for the payment of the 1946 Note and Note. 980733.3 2 6 '' � 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 27. Consent to Representation. The City hereby consents to the representation by Briggs and Morgan, Professional Association, which is acting as the City�s bond counsel with respect to the Note, of the PFA with respect to the PFA Bonds and the Note as the PFA's bond counsel pursuant to a special attorney appointment by the Attorney General of the State of Minnesota. 28. Covenant with xolders. Each and all of the terms and provisions of this resolution shall be and constitute a covenant on the part of the City to and with each and every Holder from time to time of the Note. 29. Resolutions Supplemented. The resolutions authorizing the issuance of the 1993 Bonds, 1997 Bonds and 1996 Note are hereby supplemented to the extent necessary to give effect to the provisions o£ this resolution. 30. Severabilitv. If any section, paragraph or provision of this resolution shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this resolution. 31. Headinas. Headings in this resolution are included for convenience of reference only and are not a part hereof, and shall not limit or define the meaning of any provision hereof. Requested by DepaRment of. Office of ancial Services Sy: ' Form A�ved Ci ome �, 7 B Approv v Mav or �sfbh to Council Adopted by Council: Date �!� • ? �� �11D Adoption Certified by Council g � . Approved 6y Mayor: Date _ By: 980733.3 � iol�l� ��, STATE OF MINNESOTA ) COUNTI' OF I2AMSEY ) ss _ CERTIFICATE CITY OF SAINT PAUL ) I, the undersigned, being the duly qualified and acting General Manager of the Water Utility of the City of Saint Paul, Minnesota, in accordance with the provisions of paragraphs 18 and 18, respectively, of those certain resolutions which provided for the issuance and sale of $11,175,000 Water Revenue Refunding Bonds, Series 1993E, adopted on June 15, 1993, and of $7,000,004 Water Revenue Refunding Bonds, Series 1997C, adopted on June 11, 1997, each by the City Council of the City of Saint Paul, Minnesota, do hereby certify as follows: "` 1. All payments required to be made prior to the date hereof into Che various funds and accounts of the ��Water Utility Fund" established pursuant to said resolutions of the City Council have been made. 2. The annual net revenues of the Water Utility of the City of Saint Paul, Minnesota, for eaoh of the two (2) completed fiscal years immediately preceding the proposed issuance of the City's $16,500,000 Water Revenue Notie of 1998, have been at least one and one-half i1.5) times, specifically 2.027 and 1.524 times, respectively, the maximum annual principal and interest coming due after December l, 1997, on all outstanding revenue obligations payable from and having a parity of lien upon the Net Revenues of the Water Utility Fund (as such terms are defined in said resolutions of the City Council), including the obligations proposed to be issued, to wit: Net Revenues 1996 Net Revenues 1997 $11,190,732 $10,070,410 Maximum Annual Principal and Interest on $11,175,000 Water Revenue Refunding Bonds, Series 1993E $1,989,432 Maximum Annual Principal and Interest on $7,000,000 Water Revenue Refunding Bonds, Series 1997C $1,101,818 Maximum Annual Principal and Interest on $16,500,000 Water Revenue Note of 1998 $1,616,868 980501.3 7, Maximum Annual Principal and Interest on all such obligations (COMBINED FOR JOINT HIGHEST YEAR, NOT SUM OF INDIVIDUAL HIGHEST YEARS) One and One-half (1.5) Times Total Maximum Annual Principal and Interest Requirements 1 °l�l��',��� q$ $3,680,451 $5,520,676.50 980501.3 2 � WITNESS my hand this S v day of October, 1998. �.�i�-� C c��*-�'`�`'`.c-�� General Manager CERTIFICATE OF THE CITY OF SAINT PAUL, 1998 of the City of 980501.3 ,b����� G ��� 4 GENERAL MANAGER OF THE WATER UTILITY OF THE relating to $16,500,000 Water Revenue Note of Saint Paul, Minnesota. 3 qg � g� of Fnarxial Serrices � osmiss .CT PERSON & PFiONE iurleY 266-8837 3E ON COUNCIL AGENDA Bv (DA7t7 ASSIGN � �'�� NUMBERFOR ROUTIMG ORDER TOTAL # OF SIGNATURE PAGES _1 GREEN SHEET oer�arre�r onreron No 60037 ufrcoUlC{. ❑Z QS'lATTqtlET ❑t31'(ttHIK ❑ RlRMCJALSErtNCESMt ❑ NWNWLtFAV/ACCT6 � IuYOR1oRllsaziAXiT � �Tw�y (CLJP ALL LOCATIONS FOR SIGNATURE) ached resolutbn accepts the offer ot the Minnesota Public Facil'fies ANhority (PFA) to purchau a$16,500,000 Revenue Note of 1998, provWe fw its issuance aM author¢e qtecution of the projed ban agreement. PLANNING COMMISSION CIB COMMITTEE CIVIL SERVICE CAMMfSSION SONAL SERVICE CONTRACTS MUST ANSWER TXE FOLLOWING GUESTIC Has this persoNfirm ever wqked under a contract for this tlepaRmeM? YES NO Has this persoMrm ever 6een a cily employee? YES NO Does this perso�im possess a skill not normally possessed by any curteM cM1y empoyee? YES NO Is this person(fitm a fafgeted vendo(? YES NO What, When, loan application tor 516,500,000 to the PFA has been approvetl by [he State 7he procedure to folow for the Ciry ro issue a Note M the State for that amount. The Loan is interest free u�il December 1, 1998, antl after at date bears iMerest at a rate of 3.48% per annum. The instaliments are for 20 yeats. 1999 through 2(I18. V�MOi10ti I�GalGG14f: 6Yi"f'.'�bv9 � ���� � -. City �eceives a loan from the S[ate that 6�rs irReres[ at a ra[e of 3.46%, which �s well below market rates. Cdy bses the opportuniry to Dorrax funds (rom the SYate at a low rate, to wpport the Water DepartmenYs OF TRANSACTION S s+s.soo.aao SOURGE COSTIREVENUE BUDGEfED (CIRCLE ON� ACTIVITY NUMBER YES NO (IXPWN) INTERDEPARTMENTAL MEMORANDUM CITYOFS4A�TPAUL October 5, 1998 To: Nancy Anderson From: Todd Hurley l �� Re: Changes for October 7, 1998 Council Meeting Nancy, Please see the attached pages: 1.) Replacement Page 3 for item # 35 - Resolution 98-897 (1 original, 7 copies) 2.) Replacement Pages 15, 16, 25, 26 for item # 36 - Resolution 98-898 (1 original, 7 copies) , . } ' , 1 3.) Certificate of the ('seneral Maz�ager of the Water Utility of the City of Saint Paul — as a supplement to Resolution 98-898. (1 original, 7 copies) � 1 2 3 4 5 6 7 8 9 10 li 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 said account when the moneys held therein are suf£ici�t for the payment of all principal and interest due on sa d`�bonds and notes on and prior to the next maturity date. o money shall be paid out of said account except to pay p�ncipal, premium, if any, and interest on the Note and an other bonds or notes which are issued on a parity wit the Note. (d) A"Reserve Account", which was heret�ofore created, and is hereby continued, to be used only whe� and if moneys in the Revenue Bond Debt Service Account or ther moneys available therefor are insufficient to pay rincipal, premium, if any, and interest on the Note nd other bonds and notes payable from the Revenue Bond bt Service Account; provided, however, that the mo ys in the Reserve Account may be used to prepay said bon and notes, when such prepayment will retire all of th bonds and notes then outstanding. $1,650,000 from the Cit s Account shall be deposited in the Reserve A ount upon the issuance of the Note, and amounts already i the Reserve Account pursuant to the resolutions autho 'zing the issuance of the 1993 Bonds and 1997 Bonds shall e maintained therein upon the issuance of the Note to the extent necessary to equal the amount required to be mai ained in the Reserve Account as set £orth below, being in' ially amounts required for the 1993 Bonds, 1997 Bonds and ote. Whenever the moneys in the Reserve Account exceed the amount required to be maintained in the Reserve Account as set forth below, such excess may be transferred to the R enue Bond Debt Service Account; and whenever the moneys in he Reserve Account shall be less than said amount, the eserve Account shall be restored to said amount from the next available Net Revenues. The amount required to e maintained in the Reserve Account shall be an amoun equal to the lesser of: (1) ten percent (l00) of the ori nal principal amount of the Note and other bonds payable f m the Revenue Bond Debt Service Account issued after t e 1993 Bonds on a parity of lien therewith, or (2) the ma imum principal and interest due in any year on the bonds an notes payable from the Revenue Bond Debt Service Acc unt; and whenever the moneys in the Reserve Account ex eed such amount required to be maintained therein, uch excess may be transferred to the Revenue Bond Debt Ser ice Account. When only bonds or notes issued after the 199 Bonds are outstanding, the "maximum principal and inter t due in any year" on variable rate bonds shall be calc ated at such time (for any variable rate bonds issued pri to such time) or in connection with their issuance (f variable rate bonds issued after such time) assuming t variable rate bonds bear fixed interest for the mainder of their terms or for their terms, as appropriate, t the rates prevailing at such time (for any variable rate bonds issued prior to such time) or at the time of their issuance (for variable rate bonds issued after such time) .3 15 ar . � r for utility revenue_bonds of comparable quality, matur�ty and taxable or tax-exempt status, provided that othe.� or different assumptions may be used if necessary to �tain an investment grade credit rating for the variable r�te bonds or to maintain the credit rating(s) then in eff�t for the bonds then outstanding. (e) Net Revenues in excess of those rec�uired for the foregoing purposes may be used for any prop�(r purpose. (f) The money in the Water Utility F nd shall be allotted and paid to the various accounts herein established in the order in which said accounts are isted on a cumulative basis, and if in any month t e money in said accounts is insufficient to place the equired amount in any accounts, the deficiency shall be mad up in the following month or months after payment into a other accounts having a prior claim on said Net Revenues ve been made in fu11. (g) All money held in the R enue Bond Debt Service Account and the Reserve Account eated by this resolution shall be kept separate and apar from all other municipal funds and accounts. (h) Notwithstanding a thing to the contrary herein, moneys in the Water Utilit Fund and any account thereof may be used to pay any rebate of excess arbitrage earnings on gross proceeds of the 19 3 Bonds, 1997 Bonds and Note to be paid to the United Sta s in order to maintain the exclusion from gross income und Section 103 of the Code (as hereinafter defined) of the interest on the 1993 Bonds, 1997 Bonds and Note. (i) Acco with a lien on Note shall be resolutions a�P created for bonds, notes or obligations Revenues subordinate to the lien of the ained and operated as required by the zina the same. (j) portion of the proceeds of the Note shall be used dire ly or indirectly to acquire higher yielding investme s or to replace funds which were used directly or indirec y to acquire higher yielding investments, except (1) fo a reasonable temporary period until such proceeds are n eded for the purpose for which the Note was issued, (2) s part of a reasonably required reserve or replacement fun not in excess of ten percent (10%) of the proceeds of th Note (or in a higher amount which the City establishes i necessary to the satisfaction of the Secretary of the reasury of the United States), and (3) in addition to the above in an amount not greater than the lesser of five percent (So) of the proceeds of the Note or $100,000. To this effect, any proceeds of the Note and any sums from time 33.3 16 I � �• amounts invested at a yield greater than the yield on the PFA Bonds, and (3) the rebate of excess investment earnings to the United States. The City covenants and agrees with the PFA and holders of the Note that the investments of proceeds of the Note, including the investment of any revenues pledged to the Note which are considered gross proceeds of the PFA Bonds under the applicable regulations, and accumulated sinking funds, if any shall be limited as to amount and yield in such manner that e PFA Bonds shall not be arbitrage bonds within the meaning Section 148 of the Code and any regulations thereunder. the basis of the existing facts, estimates and circumstances including the foregoing findings and covenants, the Ci hereby certifies that it is not expected that the proceeds o the Note will be used in such manner as to cause the PFA Bond to be arbitrage bonds under Section 148 of the Code and y regulations thereunder. The Mayor, Clerk and Director, Offic of Financial Services, shall furnish a certificate to the PFA mbracing or based on the foregoing certification at the tim of delivery of the Note to the PFA. 25. No Desi nation of ualified ax-Exem t Obli ation The Note, together with other obligations ssued by the City in 1998, exceeds in amount those which may e qualified as "qualified tax-exempt obligations" wit n the meaning of Section 265(b)(3) of the Code, and hence is t designated for such purpose. 26. Paritv Findinqs. t is hereby found, determined and declared that: (a) Neither the ity nor the Board has any outstanding bonds, warrants, ce ificates, or other obligations or evidences of inde edness, or money borrowed for or on account of the ter Utility or indebtedness for which any of the Net Rev nues of all or a part of the Water Utility have been pl ged or which are a prior lien on such Net Revenues, cept the 1993 Bonds and 1997 Bonds and the subordina e 1996 Note. ( All payments required to be made prior to the date hereo into the various funds and accounts of the "Water Uti ty Fund" established pursuant to the resolutions of th' City Council which authorized the issuance of the 1993 B ds and 1997 Bonds have been made. ' (c) The annual Net Revenues for each of the two (2) completed fiscal years immediately preceding the issuance of the Note have been more than one and one-half (1.5) times, specifically and times, respectively, the maximum annual principal and interest coming due hereafter on all outstanding revenue obligations payable from and having a 980733.3 25 a$ -��►� parity of lien upon the Net Revenues, being the and 1997 Bonds, to wit: Net Revenues 1996 Net Revenues 1997 Maximum Annual Principal and Interest on the 1993 Bonds Maximum Principal and Interest on the 1997 Bonds Maximum Annual Principal and � Interest on the Note Maximum Annual Principal Interest on the 1993 Bon 1997 Bonds, and Note (COMBINED) One and One-half (1.5) Total Maximum Annual k and Interest ReauireR'�e This City Council has the General Manager o foregoing facts. J Bonds $ $ $1,989,432 $1,101,818 $1,616,868 $3,680,451 $5,520,676.50 furnished with the Certificate of Water Utility attesting to the (e) This Cit Council pursuant to advice from the Board hereby find , determines and declares that the estimated reven s to be derived from the operation of the Water Utility ring the term of the Note will be more than sufficient to rovide Net Revenues adequate to pay principal and interest hen due on the Note and on those other bonds which are n outstanding and to maintain the Reserves reguired t erefor. (f) The Note has a December 1 maturity or maturities and has interest payments on June 1 and December l, and is in co liance with the other requirements for parity bonds. /(g) The proceeds of the Note shall only be used for purpose of making improvements, additions, extensions, wals or replacements to the Water Utility, and talizing interest or establishing Reserves and paying costs of such financing. (h) As required by paragraph 10 of the resolution authorizing the 1996 Note, estimated Net Revenues o£ the Water Utility will be sufficient, in addition to all other sources, for the payment of the 1996 Note and Note. 980733.3 2 6 C � ,��� From: Shiriey Davis '"�� To: STPAUL.apigate.Council, fabei, H2O.WATER.bernieb, ... Date: 10/5/98 1;17pm Subject: Agenda 10-7--#'s 35,36,37 The Council Agenda for this Wednesday, October 7, 1998 includes three itesr.s which are City Treasury related. 1 apologize. f cannot be at the Council meeting, as I expected, on that day. I will be attending a family funeral on Wednesday. I wili be in the o�ce until 4:30 today. If you have questions, please contact me at 266-8839. I will be out of the office on Tuesday and Wednesday, back in on Thursday, 10-8. lf, during my absence, you wish further information, please contact Todd Huriey in Treasury at 266-8837. The following information is relevant to items #35, 36, and 37. #35: 98-897 is the resolution authorizing a$3,000,000 lease loan from Narwest Bank for the City Ha11 Annex remodeling financing. There wil4 be a changed page to the resolution which authorizes the City Treasury to bring the $3,000,000 in-house to invest within the City's portfolio. This will provide a higher interest rate return for the funds, rather than having Nonvest Bank hold and invest the money. (The lease for the RiverCentre also allowed me to invest the money). I did bid this lease and Norwest won the bid. Also, the Council has previously approved the budget for the $3,d00,000; this lease provides the financing. #36: 98-898 is the resolution accepting a State of Minnesota loan (PFA) for Water Utility financing in the amount of $16,500,000. The rate is 3.4% The Water Board knows of this financing and will be approving the Council's actions on October 13, 1998. There wi41 be some changed pages (filling in the blanks) and a Certificate of the Water Utility General Manager filed with the Council today, Monday, October 5, 1998. These are houskeeping additions. Closing the financing and accepting the funds from the state wili occur after City Council and Water Board approval. #37 98-899 is the resolution approving 1998 State Law for Capital Improvement Bonding (C1B) authority. For the Vaw to be effective, there must be local approval. The previous law ended with 1998 bonding limits. This law provides for future financing ratios. All limits on general obligation CIB debt must fail within criteria set by the State Legislafure. As you know, after approval by the City's Capital Improvement Committee, CIB bonding is always approved by the City Council on an annual basis. Thank you. ........ Shirley........... p,�,.�- ���� 1 �lf.� � RESOLUTION as, aa ' OF SAINT PAUL, MINNESOTA Presented By Referred To 36 Committee: Date ACCEPTING THE OFFER OF 3 THE MINNESOTA PUBLIC FACILITIES AUTHORITY TO PURCHASE 4 A$16,500,000 WATER REVENUE NOTE OF 1998, 5 PROVIDING FOR ITS ISSUANCE, AND AUTHORIZING 6 EXECUTION OF A PROJECT LOAN AGREEMENT 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 A. WHEREAS, the City Council of the City of Saint Paul, Minnesota (��City"), has heretofore applied for a loan from the Minnesota Public Facilities Authority (the "PFA") to provide financing pursuant to the City's home rule charter and Minnesota Statutes, Chapter 475, for three separate building additions to the water treatment faciZity (coZZectiveZy, the "Project"1 as various improvements to the City's municipal water utility (the "Water Utility"), which has since its acquisition in 1885 been under the jurisdiction of the Board of Water Commissioners (the "Board'�); and the Board and this Council deem it necessary and expedient to undertake the Project; and B. WHEREAS, the PFA is authorized pursuant to Minnesota Statutes, Chapter 446A, as amended, to issue its bonds (the "PFA Bonds") and to use the proceeds thereof, together with certain other funds, to provide loans to municipalities to fund eligible costs of construction of publicly owned drinking water systems in accordance with the federal Drinking Water Infrastructure Financing Act; and C. WHEREAS, the City has applied for a loan from the PFA pursuant to such program, and the PFA has committed to make a loan to the City in the principal amount of $16,500,000, to be disbursed and repaid in accordance with the terms of a Public Facilities Authority Project Loan Agreement and Revenue Bond Purchase Agreement (the "Project Loan Agreement") executed by the PFA and City, a copy of which is before this meeting and on file with the Clerk; and the Project Loan Agreement, as executed, is incorporated by reference; and D. WHEREAS, the (the "Note" or "1998 Note") addition the City will need PFA Bonds; and $16,500,000 Water Revenue Note of 1998 of the City is tax-exempt, and in to assure the tax-exemption of the Council File # — \6 ^ p ►O Green Sheet # �D w.� 980733.3 `�g E. WHEREAS, in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(41, the City is authorized to issue obligations to a board, department or agency of the State of Minnesota by negotiation and without advertisement for bids and the PFA is, and has represented that it is, a board, department or agency of the State of Minnesota; and 8 F. WHEREAS, there are currently outstanding bonds of 9 the City payable from Net Revenues of the City's Water Utility, 10 specifically the City's (a) $11,175,000 Water Revenue Bonds, 11 Series 1993E (the "1993 Bonds"), issued pursuant to a resolution 12 adopted by this Council on June 15, 1993, of which $6,160,000 13 remain outstanding, and (b) $7,000,000 Water Revenue Refunding 14 Bonds, Series 1997C (the "1997 Bonds"), issued pursuant to a 15 resolution adopted by this Council on June 11, 1997, of which 16 $7,000,000 remain outstanding; and there is currently outstanding 17 a general obligation note of the City payable on a subordinate 18 lien basis from Net Revenues of the City's Water Utility, 19 specifically the City's $4,269,844 General Obligation Wastewater 20 Treatment Water Revenue Note of 1996 (the "1996 Note"), issued , 21 pursuant to a resolution adopted by this Council on May 15, 1996, 22 of which $4,109,327.77 remains outstanding; and the 1997 Bonds 23 refunded bonds issued in 1994, all of which have been retired 24 (the '�1994 Bonds"); and G. WHEREAS, it is necessary and desirable to provide for the issuance of the Note on a parity of lien with the 1993 Bonds and 1997 Bonds and with a priority of lien over the 1996 Note; and A. WHEREAS, paragraph 18 of the resolution authorizing the issuance and sale of the 1997 Bonds provides for the issuance of parity lien bonds as follows: "18. Parity Bonds. The 1993 Bonds and 1997 Bonds sha1Z be a first charge and lien upon the Net Revenues of the Water Utility. No part of such Net Revenues shall be pledged to the payment of any general obligation bonds issued by the City while any 1993 Bonds or 1997 Bonds or bonds issued on a parity there- with remain outstanding and undischarged, unless the pledge of Net Revenues to such general obligation bonds is expressly made a second and subsequent lien and the City and Board covenant to make the rates and charges of the Water Utility sufficient to timely pay such general obligation bonds. No additional revenue obligations payable from the Revenue Bond Debt Service Account shall be hereafter issued unless the same are expressly made a second and subsequent lien upon the Net Revenues of the Water Utility; provided, however, that additional obligations may be issued on a parity of lien with the 1997 Bonds, provided that the annual 980733.3 E I • � � � � � 1 2 3 4 5 6 7 8 9 10 11 " 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Net Revenues of said Water Utility for each of the two (2) completed fiscal years immediately preceding the issuance of such additional obligations shall have been one and one-half (1.5) times the maximum annual principal and interest coming due thereafter on all outstanding revenue obligations payable from and having a parity of lien upon the Net Revenues of the Water Utility Fund, including the additional obligations so to be issued; provided further, however, that if the annual Net Revenues in either or both of the aforesaid two (2) completed fiscal years shall be insufficient to meet this test then any reasonably projected increase in Net Revenues for the fiscal year immediately following such second completed fiscal year may be added to the Net Revenues for such completed fiscal years or either of them (but the total of such projected increase in Net Revenues may be added only once) in applying the foregoing test. For purposes of the foregoing limitations, when only bonds issued after the 1994 Bonds are outstanding, the "maximum annual principal and interest coming due thereafter" on variable rate bonds shall be calculated assuming the variable rate bonds bear fixed interest at the rates prevailing at the time of the calculation for utility revenue bonds of comparable quality, maturity (or remaining maturity) and taxable or tax-exempt status, provided that other or different assumptions may be used if necessary to obtain an investment grade credit rating for the variable rate bonds or to maintain the credit rating(s) then in effect for the bonds then outstanding. Such facts shall be shown by the Certificate of the General Manager of the Board of Water Commissioners and shall be a finding of and recited in the resolution of the City authorizing any such additional series. In addition, the following conditions shall be met: ��(a) The payments required to be made (at the time of the issuance of such parity lien bonds) into the various funds and accounts provided for in this resolution have been made. "(b) All such parity lien bonds shall have a December 1 maturity or maturities and shall have semiannual interest payments on June 1 and December 1 in each year; provided that interest payments may be more frequent than semiannually or on dates ather than June 1 and December 1 if such interest is paid in full only if at the time of payment the interest deposits into the Revenue Bond Debt Service Account for interest payments on June 1 or December 1, as appropriate, on other 980733.3 3 1 � qY • 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 bonds are current, and any insufficiency interest on all parity bonds is allocated proportionately in each six-month period June 1 or December l, as appropriate. of ending "(c) The proceeds of such parity lien bonds shall be used only for the purpose of (1) making improvements, additions, extensions, renewals or replacements to the Water Utility, and capital- izing interest or establishing Reserves and paying the costs of such financing, or (2) refunding parity lien bonds (provided that bonds which refund parity lien bonds may instead derive their parity lien status from paragraphs 19 or 25 as applied in paragraph 20)."; and I. WHEREAS, for purposes of this resolution paragraph 18 of the resolution authorizing the issuance and sale of the 1993 Bonds is substantively identical to said paragraph 18 relating to the 1997 Bonds; and J. WHEREAS, herein the City makes various findings demonstrating the propriety of the issuance of the Note on a parity with the 1993 Bonds and 1997 Bonds; and K. WHEREAS, in accordance with advice received from the Board, this Council finds, determines and declares that it i� necessary and expedient to provide moneys to finance the Project, continue a Reserve previously established, and provide for the costs of the issuance of the Note from the proceeds of obligations payable solely from the Net Revenues of the Water Utility; and L. WHEREAS, a contract or contracts for the Project have been made by the City with the approval of the PFA and all other state and federal agencies of which approval is required: NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Saint Paul, Minnesota, as follows: 1. Acceptance of Offer; Pavment. The offer of the Minnesota Public Facilities Authority (the "PFA" or "Purchaser") to purchase a$16,500,000 Water Revenue Note of 1998 of the City (the "Note" or "1998 Note"), at the rates of interest hereinafter set forth, and to pay for the Note the sum of $16,500,000 as provided below, is hereby accepted, and the sale of the Note is hereby awarded to the PFA. Payment for the Note shall be disbursed in installments as eligible costs of the Project are reimbursed or paid, all as provided in the Project Loan Agreement. 980733.3 0 q�•dqt 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 2. Title• Date• Denomination; Interest Rates; Maturities The Note shall be a fully registered negotiable obligation, shall be titled "Water Revenue Note o£ 1998", shall be dated as of the date of delivery and shall be issued forthwith. The Note shall be in the principal amount of $16,500,000, or so much thereof as shall be disbursed pursuant to the Project Loan Agreement, shall bear no interest until December 1, 1998, and from and after December 1, 1998, shall bear interest on so much of the principal amount of the Note as (i) may be disbursed from time to time as provided in the Project Loan Agreement and (ii) remains unpaid, from December 1, 1998, for disbursements made on or prior to that date or from the date of each later disbursement until the principal amount of the Note has been paid or has been provided for, at the rate of three and forty-eight hundredths percent (3.480) per annum (calculated on the basis of a 360-day year of twelve 30-day months). Interest on the Note is payable semiannually on June 1 and December 1, commencing June l, 1999. Principal on the Note shall mature on December 1 of the years and in the installments as follows: Year 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Amount $ 15,000 605,000 750,000 775,000 955,000 990,000 1,185,000 1,030,000 965,000 925,000 Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Amount $ 910,000 960,000 915,000 515,000 980,000 1,085,000 625,000 715,000 965,000 635,000 Interest shall accrue only on the aggregate amount of the Note which has been disbursed and is unpaid under the Project Loan Agreement. The principal installments shall be paid in the amounts scheduled above even if at the time of payment the full principal amount of the Note has not been disbursed; provided that if the full principal amount of the Note is never disbursed, the amount of the principal not disbursed shall be applied to reduce each unpaid principal installment in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments). Principal, interest and any premium due under the Note will be paid on each payment date by wire payment, or by check or draft mailed the last business day prior to the payment date to the person in whose name the Note is registered, in any coin or currency of the United States which at the time of payment is legal tender for public and private debts. 980733.3 qg -89d 1 2 � 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 Interest on the Note includes amounts treated by the PFA as service fees. 3. Purpose: Cost. The proceeds of the Note shall provide funds to finance acquisition and construction of the Project. The proceeds of the Note shall be deposited and used as provided in paragraph 10. The total cost of the construction of the Project, including legal and other professional charges, publication and printing costs, interest accruing on money borrowed for the Project before the collection of Net Revenues pledged and appropriated therefor, and all other costs neces- sarily incurred and to be incurred from the inception to the completion of the Project, is estimated to be at least equal to the amount of the Note. The City covenants that it shall do all things and perform all acts required of it to assure that work on the Project proceeds with due diligence to completion and that any and all permits and studies required under law for the Project are obtained. 4. Redemption. The Note shall be subject to redemption and prepayment in whole or in part at the option of the City or mandatorily as provided in the Project Loan Agreement. If redemption is in part, each installment of principal shall be prepaid in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments), unless the City and the holder of the Note agree to a different result. 5. Reaistration of Note. At the time of issuance and delivery of the Note, the officer of the City performing the functions of the treasurer (the "Treasurer") shall register the Note in the name of the payee in a note register which she and her successors in office shall maintain for the purpose of registering the ownership of the Note. The Note shall be prepared for execution with an appropriate text and spaces for notation of registration. The force and effect of such regis- tration shall be as stated in the form of Note hereinafter set forth. Payment of principal installments and interest, whether upon redemption or otherwise, made with respect to the Note, may be made to the registered holder thereof or to his, her or its legal representative, without presentation or surrender of the Note. Certificate of the following Form of Note. The Note, together with the Registration thereon, shall be in substantially form: 980733.3 � $.�'9Y 1 2 3 4 5 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 UNITED STATES OF AMERICA STATE OF MINNESOTA RAMSEY COUNTY CITY OF SAINT PAUL $16,500,000 WATER REVENUE NOTE OF 1998 KNOW ALL PERSONS BY THESE PRESENTS that the City of Saint Paul, Ramsey County, Minnesota (the "City"), certifies that it is indebted and for value received promises to pay to the Minnesota Public Facilities Authority or the registered assign, the principal sum of SIXTEEN MILLION FIVE HUNDRED THOUSAND DOLLARS, or so much tihereof as shall be disbursed, solely from the source and in the manner hereinafter set forth, on December 1 of the years and in the installments as follows: Year 1999 2000 2001 2002 2003 2�04 2005 2006 2007 2008 Amount Year Amount $ 15,000 605,000 750,000 775,000 955,000 990,�00 1,185,000 1,030,000 965,000 925,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 $ 910,000 960,000 915,000 515,000 980,000 1,085,000 625,000 715,000 965,000 635,000 and to pay interest on so much of the principal amount of the debt as (i) may be disbursed from time to time as provided in the Project Loan Agreement (as defined below) and (ii) remains unpaid, from December 1, 1998, for disbursements made on or prior to that date or from the date of each later disbursement until the principal amount hereo£ is paid or has been provided for, at the rate of zero percent (O.Oo) per annum from the date hereof until December 1, 1998, and from and after December 1, 1998, at the rate of three and forty-eight hundredths percent (3.48%) per annum (calculated on the basis of a 360-day year of twelve 30-day months). Interest on the Note is payable semiannually on each June 1 and December 1, commencing June 1, 1999. Principal and Interest Payments. Amounts payable on this Note are payable solely from Net Revenues as provided below. Interest shall accrue only on the aggregate amount of this Note which has been disbursed under the Public Facilities Authority Project Loan Agreement and Revenue Bond Purchase Agreement dated as of October , 1998, by and between the City and the Minnesota Public Facilities Authority (the "Project Loan Agreement"). The 980733.3 q�-d9r 1 2 3 4 10 11 12 13 14 15 16 17 ia 19 . 20 . 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 " 40 41 42 43 44 45 46 47 48 49 50 51 52 principal installments shall be paid in the amounts scheduled above even if at the time of payment the full principal amount of the Note has not been disbursed; provided that if the full principal amount of this Note is never disbursed, the amount of the principal not disbursed shall be applied to reduce each unpaid principal installment in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments). Interest on this Note includes amounts treated by the Minnesota Public Facilities Authority as service fees. Principal, interest and any premium due under this Note will be paid on each payment date by wire payment, or by check or draft mailed the last business day prior to the payment date to the person in whose name this Note is registered, in any coin or currency of the United States of America which at the time of payment is legal tender for public and private debts. Redemntion. This Note is subject to redemption and prepayment in whole or in part at the option of the City or mandatorily as provided in the Project Loan Agreement. If redemption is in part, each installment of principal shall be prepaid in the proportion that such installment bears to the total of all unpaid principal installments (i.e., the remaining principal payment schedule shall be reamortized to provide proportionately reduced principal payments), unless the City and the holder of this Note agree to a different result. Issuance• Purpose; Special Obliaation. This Note has been issued pursuant to and in full conformity with the Constitution and laws of the State of Minnesota and the Charter of the Issuer, and pursuant to a resolution adopted by the City Council of the Issuer on October , 1998 (the "Resolution"), for the purpose of providing money to finance the construction of improvements to the City's Water Utility. The Note and the interest thereon are payable solely and exclusively from the Net Revenues of the Water Utility of the Issuer pledged to the payment thereof, and do not constitute a debt of the Issuer or of the Saint Paul Board of Water Commissioners witliin the meaning of any constitutional, Charter or statutory limitation of indebtedness. In the event of any default hereunder, the holder of this Note may exercise any of the rights and privileges granted by the laws of the State of Minnesota, subject to the provisions of the Resolution. The Bonds of this issue, together with the Water Revenue Bonds, Series 1993E, issued in the principal amount of $11,175,000, and Water Revenue Refunding Bonds, Series 1997C, issued in the principal amount of $7,000,000, are a first and prior lien upon the Net Revenues of the Water Utility of the Issuer, except tha� the Issuer is authorized under certain conditions to issue additional revenue obligations on a parity of lien with the Note and these bonds, all as provided in the Resolution. 960733.3 �lp -P9p Recristration; Transfer. This Note shall be registered in the name of the payee on the books of the City by presenting this Note for registration to the City's Treasurer, who wi11 endorse his or her name and note the date of registration opposite the name of the payee in the certificate of registration attached hereto. Thereafter this Note may be transferred to a bona fide purchaser only by delivery with an assignment duly executed by the registered owner or his, her or its legal representative, and the City may treat the registered owner as the person exclusively entitled to exercise all the rights and powers of an owner until this Note is presented with such assignment for registration of transfer, accompanied by assurance of the nature provided by law that the assignment is genuine and effective, and until such transfer is registered on said books and noted hereon by the City's Treasurer. Fees upon Transfer or Loss. The Treasurer may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer of this Note and any legal or unusual costs regarding transfers and lost notes. Proiect Loan AQreement. The terms and conditions of the Project Loan Agreement are incorporated herein by reference and made a part hereof. The Project Loan Agreement may be attached to this Note, and shall be attached to this Note if the holder of this Note is any person other than the Minnesota Public Facilities Authority. Tax-Exemot Obliaation. The City intends that the interest on this Note will be excluded from gross income for United States income tax purposes and from both gross income and taxable net income for State of Minnesota income tax purposes. Not Oualified Tax-Exempt Obliaation. This Note has not been designated by the Issuer as a"qualified tax-exempt obligation" for purposes of Section 265(b)(3) of the federal Internal Revenue Code of 1986, as amended. This Note does not qualify for such designation. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota and the Charter of the Issuer to be done, to happen and to be performed, precedent to and in the issuance of this Note, have been done, have happened and have been performed, in regular and due form, time and manner as required by law; that this Note, together with all other debts of the Issuer outstanding on the date hereof, being the date of its actual issuance and delivery, does not exceed any constitutional or statutory or Charter limitation of indebtedness; and that the Issuer will establish rates and charges for the water service 980733.3 9 a r -g�r furnished by its Water Utility sufficient in amount to promptly meet the principal and interest requirements of this Note. IN WITNESS WHEREOF, the City of Saint Paul, Ramsey County, Minnesota, by its City Council has caused this Note to be sealed with its official seal and to be executed on its behalf by the signature of its Mayor, attested by the signature of its Clerk, and countersigned by the signature of its Director, Office of Financial Services, all as of , 1998. CITY OF SAINT PAUL, RAMSEY COUNTY, MINNESOTA X X X X X X Mayor Attest: X X X X X X City Clerk Countersigned: X X X X X X Director, Office of Financial Services (SEAL) Water Revenue Note of 1998. 980733.3 �-� a� -d'qr CERTIFICATE OF REGISTRATION The transfer of ownership of the principal amount of the attached Note may be made only by the registered owner or his, her or its legal representative last noted below. DATE OF SIGNATURE OF REGISTRATION REGISTERED OWNER CITY TREASURER Minnesota Public Facilities Authority Saint Paul, Minnesota Federal Employer ldenti- , 1998 fication No. 41-6007162 X X X 980733 .3 1�- a�-�yr 7. Execution The Note shall be executed on behalf of the City by the signatures of its Mayor, Clerk and Director, Office of Financial Services, each with the effect noted on the form of the Note, and be sealed with the seal of the City. In the event of disability or resignation or other absence of any such officer, the Note may be signed by the manual signature of that officer who may act on behalf of such absent or disabled officer. In case any such officer whose signature shall appear on the Note shall cease to be such officer before the delivery of the Note, such signature shall nevertheless be valid and sufficient for all purposes, the same as if he or she had remained in office until delivery. 8. Holder• Treatment of Registered Owner; Consent of Aolder. (A) The "Holder" of the Note is the person in whose name it is registered on the registration books of the City. For the purposes of all actions, consents and other matters affecting the Holder of the Note, other than payments, redemptions, and purchases, the City may (but shall not be obligated to) treat as the Holder of the Note the beneficial owner of the Note instead of the person in whose name the Note is registered. For that purpose, the City may ascertain the identity of the beneficial owner of the Note by such means as the Treasurer in his or her sole discretion deems appropriate, including but not limited to a certificate from the person in whose name the Note is registered identifying such beneficial owner. iB) The City and its Treasurer may treati the person in whose name the Note is registered as the owner of the Note for the purpose of receiving payment of principal of and premium, if any, and interest on, the Note and for all other purposes whatsoever whether or not the Note shall be overdue, and neither the City nor its Treasurer shall be affected by notice to the contrary. (C) Any consent, request, direction, approval, objection or other instrument to be signed and executed by the Holder may be in any number of concurrent writings of similar"tenor and must be signed or executed by the Holder in person or by agent appointed in writing. Proof of the execution of any such consent, request, direction, approval, objection or other instrument or of the writing appointing any such agent and of the ownerehip of the Note, if made in the following manner, shall be sufficient for any of the purposes of this resolution, and shall be conclusive in favor of the City with regard to any action taken by it under such request or other instrument, namely: (1) The £act and date of the execution by any person of any such writing may be proved by the certificate of any officer in any jurisdiction who by law has power to take acknowledgments within such jurisdiction that the person 98�733.3 1 2 ° 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 signing such writing acknowledged before him the execution thereof, or by an affidavit of any witness to such execution. (2) Subject to the provisions of subparagraph (A) above, the fact of the ownership by any person of the Note, and the date of the holding of the same, may be proved by re£erence to the note register. 9. Delivery• Application of Proceeds. The Note when so prepared and executed shall be delivered by the Director, Office of Financial Services, to the purchaser thereof prior to disbursements pursuant to the Project Loan Agreement, and the purchaser shall not be obliged to see to the proper application thereof. 10. Fund and Accounts. There has heretofore been created (as provided most recently in the June 11, 1997, resolution of the City relating to the 1997 Bonds) a separate fund of the City designated the "Board of Water Commissioners Water Utility Enterprise Fund" (the "Water Utility Fund", heretofore in resolutions relating to the 1993 Bonds, 1997 Bonds and 1996 Note also referred to as the "Water Utility Fund"). The Fund shall be maintained in the manner specified in the resolutions relating to the 1993 Bonds, 1997 Bonds and 1996 Note and herein until the 1993 Bonds, 1997 Bonds and 1996 Note, and interest thereon, have been fully paid, and as specified herein until the Note and interest thereon have been fully paid. The Treasurer and all municipal officials and employees concerned therewith shall establish and maintain financial records of the receipts and disbursements of the Water Utility in accordance with this resolution. In such records there shall be maintained accounts of the Water Utility Fund £or the purposes and in the amounts as follows: (a) A"PFA Construction Account", to which shall be credited all proceeds received from the sale of the 1996 Note and Note, to separate subaccounts therein established for the 1996 Note and for the Note. The 1996 Note and Note shall be the only source of moneys credited to the PFA Construction Account. It is recognized that the sale proceeds of the 1996 Note and Note are received in reimbursement for costs expended on the Project and the project £inanced by the 1996 Note or in direct payment of such costs, and that accordingly the moneys need not be placed in the appropriate subaccount of the PFA Construction Account upon receipt but may be applied immediately to reimburse the source from which the expenditure was made. The moneys in the PFA Construction Account shall be used solely for the purpose of paying for the cost of construct- ing the Project and the project financed by the 1996 Note, as appropriate for each subaccount, including all costs 980733.3 13 a �-�qa� �y 9 10 11" 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 enumerated in Minnesota Statutes, Section 475.65, provided that such moneys shall only be expended for costs and expenses which are permitted under the Project Loan Agreement and the Project Loan Agreement for the 1996 Note. The PFA prohibits the use of proceeds of the 1996 Note and Note to reimburse costs initially paid from proceeds of other obligations of the City unless otherwise specifically approved. Upon completion of the Project and separately upon completion of the project financed by the 1996 Note, and the payment of the costs thereof respectively, any surplus shall be transferred to the Revenue Bond Debt Service Account. (b) An "Operation and Maintenance Account", into which shall be paid all gross revenues and earnings derived from the operation of the Water Utility system including any assessments which may from time to time be levied with respect to the Water Utility. From this account there shall be paid all, but only, current expenses of said system. Current expenses shall include the reasonable and necessary costs of administering, operating, maintaining and insuring the system, salaries, wages, costs of materials and supplies, costs of water production and distribution, necessary legal, engineering and auditing services, and a11 other items which, by sound accounting practices, constitute normal, reasonable and current costs of operation and maintenance, but excluding any allowance for depreciation, extraordinary repairs and payments into the Revenue Bond Debt Service Account and Reserve Account. There shall at all times be maintained in said account a reserve in an amount sufficient to cover the operation and maintenance costs of the Water Utility system for the ensuing fifteen (15) day period; neither said reserve nor any annual addition thereto shall constitute "Net Revenues'� as defined below. The balance from time to time remaining in the Operation and Maintenance Account, including interest or other earnings received from the investment of any moneys in the Water Utility Fund, after paying or providing for the foregoing items, shall constitute, and are'referred to in this resolution as, "Net Revenues". Payments of fees to trustees for bonds, to providers of liquidity facilities or credit enhancement facilities for bonds and remarketing agents for bonds are also current expenses. (c) A"Revenue Bond Debt Service Account", into which there shall be credited and to which there is hereby irrevocably pledged from the Net 22evenues of the operation of the Water Utility system monthly commencing in November, 1998, a sum equal to at least 1/12 of the total principal and interest on the Note and any other bonds or notes issued on a parity therewith during the ensuing twelve (12) months; provided, however, that no further payments need be made to 980733.3 14 Aw�e.r,�,,� �, - � � � 1 � °18' (��,��� "4 said account when the moneys held therein are sufficient for the payment of all principal and interest due on said bonds and notes on and prior to the next maturity date. No money shall be paid out of said account except to pay principal, premium, if any, and interest on the Note and any other bonds or notes which are issued on a parity with the Note. (d) A"Reserve Account", which was heretofore created, and is hereby continued, to be used only when and if moneys in the Revenue Bond Debt Service Account or other moneys available therefor are insufficient to pay principal, premium, if any, and interest on the Note and other bonds and notes payable from the Revenue Bond Debt Service - Account; provided, however, that the moneys in tlie Reserve Account may be used to prepay said bonds and notes, when such prepayment will retire all of the bonds and notes then outstanding. $1,650,000 from the Water Utility's retained earnings shall be deposited in the Reserve Account upon the issuance of the Note, and amounts already in the Reserve Account pursuant to the resolutions authorizing the issuance of the 1993 Bonds and 1997 Bonds shall be maintained therein upon the issuance of the Note to the extent necessary to equal the amount required to be maintained in the Reserve Account as set forth below, being initially amounts required for the 1993 Bonds, 1997 Bonds and Note. Whenever the moneys in the Reserve Account exceed the amount required to be maintained in the Reserve Account as set forth below, such excess may be transferred to the Revenue Bond Debt Service Account; and whenever the moneys in the Reserve Account shall be less than said amount, the Reserve Account shall be restored to said amount from the next available Net Revenues. The amount required to be maintained in the Reserve Account shall be an amount equal to the lesser of: (1) ten percent (1.0�) of the original principal amount of the Note and other bonds payable from the Revenue Bond Debt Service Account issued after the 1993 Bonds on a parity of lien therewith, or (2) the maximum principal and interest due in any year on the bonds and notes payable from the Revenue Bond Debt Service Account; and whenever the moneys in the Reserve Account exceed such amount required to be maintained therein, such excess may be transferred to the Revenue Bond Debt Service Account. When only bonds or notes issued after the 1994 Bonds are outstanding, the "maximum principal and interest due in any year" on variable rate bonds shall be calculated at such time (for any variable rate bonds issued prior to such time) or in connection with their issuance (for variable rate bonds issued after such time) assuming the variable rate bonds bear fixed interest for the remainder of their terms or for their terms, as appropriate, at the rates prevailing at such time (for any variable rate bonds issued prior to such time) or at the time of their issuance (for variable rate bonds issued after 980733.3 ]_�j 1 2 3 4 5 6 7 8 10 17. 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 q��a� - ��lRl�� ,��t� a� such time) for utility revenue bonds of comparable quality, maturity and taxable or tax-exempt status, provided that other or different assumptions may be used if necessary to obtain an investment grade credit rating for the variable rate bonds or to maintain the credit ratingis) then in effect for the bonds then outstanding. (e) Net Revenues in excess of those required for the foregoing purposes may be used for any proper purpose. {f) The money in the Water Lltility Fund shall be allotted and paid to the various accounts herein established in the order in which said accounts are listed on a - cumulative basis, and if in any month the money in said accounts is insufficient to place the required amount in any accounts, the deficiency shall be made up in the following month or months after payment into all other accounts having a prior claim on said Net Revenues have been made in full. (g) All money held in the Revenue Bond Debt Service Account and the Reserve Account created by this resolution shall be kept separate and apart from all other municipal funds and accounts. (h) Notwithstanding anything to the contrary herein, moneys in the Water Utility Fund and any account thereof may be used to pay any rebate of excess arbitrage earnings on gross proceeds of the 1993 Bonds, 1997 Bonds and Note to be paid to the United States in order to maintain the exclusion fram gross income under Section 103 of the Code (as hereinafter defined) of the interest on the 1993 Bonds, 1997 Bonds and Note. (i) Accounts created for bonds, notes or obligations with a lien on Net Revenues subordinate to the lien of the Note sha11 be maintained and operated as required by the resolutions authorizing the same. (j) No portion of the proceeds of the Note shall be used directly or indirectly to acquire higher yielding investments or to replace funds which were used directly or indirectly to acquire higher yielding investments, except (1) for a reasonable temporary period until such proceeds are needed for the purpose for which the Note was issued, (2) as part of a reasonably required reserve or replacement fund not in excess of ten percent (l00) of the proceeds of the Note (or in a higher amount which the City establishes is necessary to the satisfaction of the Secretary of the Treasury o£ the United States), and (3) in addition to the above in an amount not greater than the lesser of five percent (5°a) of the proceeds of the Note or $100,000. To this effect, any proceeds of the Note and any sums from time 980733.3 16 a r-�r 1 2 3 4 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 to time held in the PFA Construction Account, Operation and Maintenance Account, Reserve Account or Revenue Bond Debt Service Account (or any other City or Board account which will be used to pay principal or interest to become due on the Note, bonds or notes payable therefrom) in excess of amounts which under the federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by said arbitrage regulations on such investments after takinq into account any applicable "temporary periods", minor portion or reserve made available under the federal arbitrage regulations. Money in the Water Utility Fund shall not be invested in obligations or deposits issued by, guaranteed by or insured by the United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Note to be "federally guaranteed" within the meaning of Section 149(b) c�f the federal Internal Revenue Code of 1986, as amended (the "Code"). The City shall observe the Covenants of paragraphs 22 and 24 of this resolution and of sections 14 and 17 of the Project Loan Agreement with regard to the Water Utility Fund. il. Parity Bonds. The 1993 Bonds, 1997 Bonds and Note shall be a first charge and lien upon the Net Revenues of the Water Utility. No part of such Net Revenues shall be pledged to the payment of any general obligation bonds issued by the City while the Note, any 1993 Bonds or 1997 Bonds or bonds or notes issued on a parity therewith remain outstanding and undischarged, unless the pledge of Net Revenues to such general obligation bonds is expressly made a second and subsequent lien and the City and Board covenant to make Che rates and charges of the Water Utility sufficient to timely pay such general obligation bonds. No additional revenue obligations payable from the Revenue Bond Debt Service Account shall be hereafter issued unless the same are expressly made a second and subsequent lien upon the Net Revenues of the Water t3tility; provided, however, that additional obligations may be issued on a parity of lien with the Note, provided that the annual Net Revenues of said Water Utility for each of the two (2) completed fiscal years immediately preceding the issuance of such additional obligations shall have been one and one-half (1.5) times the maximum annual principal and interest coming due thereafter on all outstanding revenue obligations payable £rom and having a parity of lien upon the Net Revenues of the Water Utility Fund, including the additional obligations so to be issued; provided further, however, that if the annual Net Revenues in either or both of the aforesaid two (2) completed fiscal years shall be insufficient to meet this test then any reasonably projected increase in Net Revenues for the fiscal year immediately following such second completed fiscal year may be added to the Net Revenues for such completed 980733.3 1 7 9�' '� fiscal years or increase in Net foregoing test. either of them (but the total of such projected Revenues may be added only once) in applying the For purposes of the foregoing limitations, when only bonds or notes issued after the 1994 Bonds are outstanding, the "maximum annual principal and interest coming due thereafter" on variable rate bonds shall be calculated assuming the variable rate bonds bear fixed interest at the rates prevailing at the time of the calculation for utility revenue bonds of comparable quality, maturity (or remaining maturity) and taxable or tax- exempt status, provided that other or different assumptions may be used if necessary to obtain an investment grade credit rating for the variable rate bonds or to maintain the credit rating(s) then in effect for the bonds then outstanding. Such facts shall be shown by the Certificate of the General Manager of the Board of Water Commissioners and shall be a finding of and recited in the resolution of the City authorizing any such additional series. In addition, the following conditions shall be met: (a) The payments required to be made (at the time of the issuance o£ such parity lien bonds} into the various funds and accounts provided for in this resolution have been made. (b) All such parity lien bonds shall have a December 1 maturity or maturities and shall have semiannual interest payments on June 1 and December 1 in each year; provided that interest payments may be more frequent than semiannually or on dates other than June 1 and December 1 if such interest is paid in full only if at the time of payment the interesC deposits into the Revenue Bond Debt Service Account for interest payments on June 1 or December 1, as appropriate, on other bonds are current, and any insufficiency of interest on all parity bonds is allocated proportionately in each six-month period ending June 1 or December 1, as appropriate. (a) The proceeds of such parity lien bonds shall be used only for the purpose of (1) making improvements, additions, extensions, renewals or replacements to the Water Utility, and capitalizing interest or establishing Reserves and paying the costs of such financing, or (2) refunding parity lien bonds (provided that bonds which refund parity lien bonds may instead derive their parity lien status from paragraphs 12 or 18 as applied in paragraph 13). The Note shall have a priority of lien over the 1996 Note, and the pledge and appropriation of Net Revenues of the Water 980733.3 1 $ q� �� r 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 Utility for the payment of the Note shall be superior to the pledge and appropriation to the 1996 Note. 12. Refunding Maturing Oblictations. The City also reserves the right and privilege of issuing additional revenue bonds if and to the extent needed to refund maturing bonds or notes or installments thereof payable from the moneys in the Water Utility Fund in case the moneys in the Revenue Bond Debt Service Account are insufficient to pay the same at maturity, which refunding revenue bonds may be on a parity with this issue as to interest payments even if such interest is in excess of the interest on the refunded bonds or notes, but shall mature subsequent to all the revenue obligations which are payable from the Net Revenues of the Water Utility Fund and which are still outstanding upon completion of such refunding. 13. Other Revenue Obliaations. Except as authorized in paragraphs 11, 12 and 18 hereof, the City covenants and agrees that it will issue or incur no obligations payable from the Net Revenues of all or a part of said Water Utility or constituting in any manner a lien thereon, unless such obligations are expressly made junior and subordinate to the lien and charge of the Note on said Net Revenues. If obligations which refund the Note are parity lien bonds or notes, they shall enjoy compl.ete equality of lien with any portion of the I3ote not refunded and any other then outstanding bonds or notes payable from the Revenue Bond Debt Service Account, if any there be, and such refunding bonds or notes shall continue to have whatever priority of lien over subsequent issues that the refunded bonds or notes may have had. If only a portion of the Note shall be refunded and if such portion of the Note shall be refunded in such manner that the interest rate of any refunding bond or note shall be greater than the interest rate of the corresponding refunded portion of the Note (or the average net interest rate of the refunding bonds or notes shall be, or shall be reasonably estimated to be, higher than the average net interest rate of the refunded portion of the Note), or that the maturity date of any refunding bond or note shall be earlier than the maturity date of the corresponding refunded portion of the Note (or the average maturity of the refunding bonds or notes shall be earlier than the average maturity of Che refunded portion of the Note), then the Note may not be refunded without the consent of the holders of the unrefunded portion of the Note and any other bonds or notes then outstanding payable from the Revenue Bond Debt Service Account unless the Net Revenues coverage test of paragraph li is met. 14. moneys in the Account shall principal then notes payable 980733.3 Insu£ficient Amounts. In the event that the Revenue Bond Debt Sesvice Account and Reserve be insufficient at any particular time to pay the due and interest then accrued on all bonds or from the Revenue Bond Debt Service Account, said 19 q �..�qr moneys shall first be applied to the payment pro rata of the accrued interest on all such bonds or notes, payable over a period ending on June 1 or December 1, as appropriate, and any balance shall be applied in payment pro rata of the principal on all such bonds or notes, provided further that if it shall ever be determined by a court of competent jurisdiction while any such bonds or notes remain outstanding that the sums available and to become available for the payment of the principal thereof and interest thereon are insufficient whether or not then due, then the moneys in the Revenue Bond Debt Service Account and Reserve Account shall be applied in payment of all principal then outstanding whether or not then due and the interest accrued thereon to the date of payment ratably according to the aggregate amount thereof without any preference or priority. 15. Suit by Holder. The Holder of twenty percent (200) or more in aggregate principal amount of the Note issued under this resolution and at any time outstanding may, either at law or in equity, by suit, action, or other proceedings, protect and enforce the rights o£ all Holders of the Note or enforce or compel the performance of any and all of the covenants and duties specified in this resolution to be performed by the City or Board or their officers and agents, including the fixing and maintaining of rates and charges and the collection and proper segregation of revenues and the application and use thereof. 16. Covenants. For the protection of the Holder of the Note, the City herein covenants and agrees to and with the holders thereof from time to time as follows: (a) It will at all times through its Board adequately maintain and efficiently operate the Water Utility as a City utility. It will from time to time make all needful and proper repairs, replacements, additions and betterments to the equipment and facilities of said Water Utility so that they may at all times be operated properly and advantageously, and whenever any equipment of said system shall have been worn out, destroyed or otherwise become insufficient for proper use, it shall be promptly replaced or repaired so that the value and efficiency of the facilities shall be at all times fully maintained and its revenues unencumbered by reason thereo£. (b) The rates for all water service and the charges for all water supplied by the Water Utility to the City and its residents and to all other consumers shall be reasonable and just, taking into account the cost and value of the Water i3tility, the cost of maintaining and operating the Water Utility and the proper and necessary allowances for depreciation, the amounts required for the payment of principal and interest on the bonds and notes payable from 980733.3 2 � a �-r9�' the Net Revenues of-the water Utility, and all other sums customarily paid from the revenues of the Water Utility. (c) It will as required by Section 10.11.2 of the City Charter (and it will continue to do so whether or not required by said Charter) establish, maintain and collect such charges and rates as will produce revenues sufficient to pay the reasonable cost of operation, repair and maintenance of the Water Utility and to pay the interest on and principal of the Note and all bonds and notes on a parity of lien with the Note, as and when they become due, as well as to provide sufficient money to make the required appropriations to the various funds and accounts established herein. The City will review the schedule of rates and charges for the Water Utility at least annually when the Board budget is reviewed. (d) It will not sell, lease, mortgage, or in any manner dispose of the Water Utility or any part thereof (including any and all extensions and additions that may be made thereto) until all revenue bonds and notes payable from the Net Revenues of the Water Utility or any part thereof have been paid in full; provided, however, that the City may sell the Water Utility or any part thereof if simultaneously with or prior to said sale all of the outstanding bonds are discharged in accordance with paragraph 18 of this resolution. This covenant shall not be construed to prevent the sale by the City at fair market value of real estate, equipment or other non-revenue-producing properties which in the judgment of the City have become unnecessary, uneconomical or ine�cpedient to use in connection with the Water Utility provided that suitable facilities are obtained in place thereof and provided further that nothing herein is intended to prevent the City or Board from terminating or otherwise preventing the termination of contracts for the furnishing of water. Notwithstanding the foregoing, the provisions of the Project Loan Agreement shall be given effect and may preclude or limit the sale,.lease, mortgage or disposition of the Water Utility or Project. (e) It shall cause to be kept proper books, records and accounts adapted to the Water Utility separate from other accounts to be audited at the end of each fiscal year. A copy of said audit shall be £urnished, without cost, to the Holder of the Note. If the City fails to provide such audit within a reasonable time after the end of said fiscal year, the holders of twentiy percent (200) or more of the outstanding bonds and notzs may cause such audit to be made at the expense of the City. The expense of preparing such audit shall be paid as current operating expenses of the Water Utility. The Holder oE the Note, or its duly appointed representatives, from time to time shall have the 980733.3 21 Q�.B'q� 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 right, at all reasonable times, to inspect the Water Utility system and to inspect and copy the books, records, accounts and data relating thereto. The City agrees to furnish copies of such audit, without cost, to any Holder or Holders of the Note at their request within a reasonable time after the end of each fiscal year. In addition, the City shall observe the provisions of the Project Loan Agreement and adhere to the requirements therein as to reporting and the timing thereof. (f) It will faithfully and punctually perform all duties with reference to the Water Utility required by the City Charter, the Constitution and laws of the State of Minnesota and this resolution. (g) It will grant no franchise to any competing utility. 17. Amendments. No change, amendment, modification or alteration shall be made in the covenants made with the Holder of the Note without the consent of the Holders of not less than sixty percent (60%) in principal amount of the Note then outstanding except for changes, amendments, modifications and alterations (a) made to cure any ambiguity or formal defect or omission, or (b) which woul.d not materially prejudice the Holders of the Note; provided, however, that nothing herein contained shall permit or be construed as permitting (1) an extension of the maturity of the principal of or the interest on the Note, or (2) a reduction in the principal amount of the Note or the rate of interest thereon, or (3) a privilege or priority of the Note over any other bond or bonds or note or notes except as otherwise provided herein, or (4) a reduction in the aggregate principal amount of the Note required for consent to any change, amendment, modification or alteration, or (5) the creation of any lien ranking prior to or on a parity with the lien of the Note, except as hereinbefore expressly permitted, or {6) a modification of any of the provisions of this paragraph without the consent of the Holders of one hundred percent (100%) of the principal amount of the Note. 18. Discharae. When all of the Note has been discharged as provided in this paragraph, all pledges, covenants and other rights granted by this resolution to the Holder of the Note shall cease. The City may discharge all of the Note which is due on any date by depositing with the paying agent (but not if a City officer is the paying agent) or an escrow agent for the Note on or before that date a sum sufficient for the payment thereof in full; or if any of the Note should not be paid when due, it may nevertheless be discharged by depositing with the paying agent (but not if a City officer is the paying agent) or an escrow agent a sum sufficient for the payment thereof in full. The City may also discharge any prepayable portion of the Note 980733_3 22 qg -dgl 1 2 3 4 5 6 7 8 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 4S 49 50 51 which is called for redemption on any date when it is prepayable according to its terms, by depositing with the paying agent (but not if a City officer is the paying agent) or an escrow agent on or before that date an amount equal to the principal, interest and redemption premium, if any, which are then due, provided that notice of such redemption has been duly given as provided in this resolution. The City may also at any time discharge the Note in whole or in part by complying with the applicable provisions of Minnesota Statutes, Section 475.67, and any amendments thereto, except that the funds deposited in escrow in accordance with said provisions may but need not be in whole or part proceeds of advance refunding bonds or notes. The City may discharge the Note as herein provided without the consent of the Holder. 19. Fiscal Year As used in this resolution the words "fiscal year" shall mean the twelve t12} month period beginning on January 1 of each year and ending on December 31 of the same year. Should it be deemed advisable at some later date to change the fiscal yearly basis, the same may be done by proper actions to that effect, which change shall not constitute an amendment or modification of this resolution. 20. Proiect Loan Aareement. The Project Loan Agreement is hereby approved in substantially the form heretofore presented to the City Council, and in the form executed is hereby incorporated by reference and made a part of this resolution. Each and all of the provisions of this resolution relating to the Note are intended to be consistent with the provisions of the Project Loan Agreement, and to the extent that any grovision in the Project Loan Agreement is in conflict with this resolution as it relates to the Note, that provision shall control and this resolution shall be deemed accordingly modified. The Mayor and Director, Office of Financial Services, are hereby authorized and directed to execute the Project Loan Agreement. The execution of the Project Loan Agreement by the appropriate officers shall be conclusive evidence of the approval of the Project Loan Agreement in accordance with the terms hereof. The Project L,oan Agreement may be attached to the Note, and shall be attached to the Note if the holder of the Note is any person other than the PFA. 21. Records and Certificates. The officers of the City are hereby authorized and directed to prepare and furnish to the PFA, and to the attorneys approving the legality of the issuance of the Note, certified copies of all proceedings and records of the City relating to the Note and to the financial condition and affairs of the City, and such other affidavits, certificates and information as are required to show the facts relating to the legality and marketability of the Note 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 980733.3 23 c�g�. �'98' furnished, shall be deemed representations of the City as to the facts recited therein. 22. Necrative Covenants as to Use of Proceeds and Pro�ect. The City hereby covenants not to use the proceeds of the Note or 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 Note to be a"private activity bond" within the meaning of Sections 103 and 141 through 150 of the Code. The City reasonably expects that no actions will be taken over the term of the Note that would cause it to be a private activity bond, and the average term of the Note is not longer than reasonably necessary for the governmental purpose of the issue. The City hereby covenants not to use the proceeds of the Note in such a manner as to cause the Note to be a"hedge bond" within the meaning of Section 149(g) of the Code. The City hereby covenants not to use the proceeds of the Note or to use the Project, or to cause or permit them to be used, or to enter into any deferred payment arrangement for the cost of the Project, in such a manner as to cause the PFA Bonds to be "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. The City reasonably expects that it will take no actions over the term of the Note that would cause the PFA Bonds to be private activity bonds, and the average term of the Note is not longer than reasonably necessary for its governmental purpose. 23. Tax-ExemDt Status of the Note: Rebate: Elections. 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 Note, including without limitation requirements relating to temporary periods for investments, limitations on amounts invested at a yield greater than the yield on the Note, and the rebate of excess investment earnings to the United States. If any elections are available now or.hereafter with respec� to arbitrage or rebate matters relating to the Note, the Mayor, Clerk, Treasurer and Director, Office of Financial Services, or any of them, are hereby authorized and directed to make such elections as they deem necessary, appropriate or desirable in connection with the Note, and all such elections shall be, and shall be deemed and treated as, elections of the City. 24. Tax-Exem�t Status of the PFA Bonds: City with respect to the Note shall comply with re� necessary under the Code to establish and maintain from gross income under Section 103 of the Code of on the PFA Bonds, including without limitation (1) relating to temporary periods for investments, i2) Rebate. The uirements the exclusion the interest requirements limitations on 980733.3 2 4 ��.�,�.a.� _ �e �-►1 � r amounts invested at a yield greater than the yield on the PFA Bonds, and {3) the rebate of excess investment earnings to the United States. The City covenants and agrees with the PFA and holders of the Note thaC the investments of proceeds of the Note, incZuding the investment of any revenues pledged to the Note which are considered gross proceeds of the PFA Bonds under the applicable regulations, and accumulated sinking funds, if any, shall be limited as to amount and yield in such manner that the PFA Bonds shall not be arbitrage bonds within the meaning of Section 148 of the Code and any regulations thereunder. On the basis of the existing facts, estimates and circumstances, including the foregoing findings and covenants, the City hereby certifies that it is not expected that the proceeds of the Note will be used in such manner as to cause the PFA Bonds'to be arbitrage bonds under Section 148 of the Code and any regulations thereunder. The Mayor, Clerk and Director, Office of Financial Services, shall furnish a certificate to the PFA embracing or based on the foregoing certification at the time of delivery af the Note to the PFA. 25. No Desicxnation of Oualified Tax-ExemDt Obligation The Note, together with other obligations issued by the City in 1998, exceeds in amount those which may be qualified as "qualified tax-exempt obligations" within the meaning of Section 265(b)(3) o£ the Code, and hence is not designated for such purpose. 26. Parity Findinas. It is hereby found, determined and declared that: (a) Neither the City nor the Board has any outstanding bonds, warrants, certificates, or other obligations or evidences of indebtedness, or money borrowed for or on account of the Water Utility or indebtedness for which any of the Net Revenues of all or a part of the Water Utility have been pledged or which are a prior lien on such Net Revenues, except the 1993 Bonds and 1997 Bonds and the subordinate 1996 Note. (b) All payments required to be made prior to the date hereof into the various funds and accounts of the "Water Utility Fund" established pursuant to the resolutions of this City Council which authorized the issuance of the 1993 Bonds and 1997 Bonds have been made. (c) The annual Net Revenues for each of the two (2) completed fiscal years immediately preceding the issuance of the Note have been more than one and one-half (1.5) times, specifically 2.027 and 1.824 times, respectively, the maximum annual principal and interest coming due hereafter on all outstanding revenue obligations payable from and having a 980733.3 Z 5 �A W.�w1.� - �e � -, � a�' �,�q� q parity of lien upon the Net Revenues, being the 1993 Bonds and 1997 Bonds, and the Note as the obligation proposed to be issued, to wit: Net Revenues 1996 $11,190,732 Net Revenues 1997 $10,070,410 Maximum Annual Principal and Interest on the 1993 Bonds Maximum Principal and Interest on the 1997 Bonds Maximum Annual Principal and Interest on the Note Maximum Annual Principal and Interest on the 1993 Bonds, 1997 Bonds, and Note (COMBTNED) One and One-half (1.5) Times Total Maximum Annual Principal and Interest Requirements $ 1,989,432 $ 1,101,818 $ 1,616,868 $ 3,680,451 $ 5,520,676.50 This City Council has been furnished with the CerCificate of the General Manager of the Water Utility attesting to the foregoing facts. (e) This City Council pursuant to advice from the Board hereby finds, determines and declares that the estimated revenues to be derived from the operation of the Water Utility during the term of the Note will be more than sufficient to provide Net Revenues adequate to pay principal and interest when due on the Note and on those otlier bonds which are now outsCanding and to maintain the Reserves required therefor. (f) The Note has a December 1 maturity or maturities and has interest payments on June 1 and December l, and is in compliance with the other requirements for parity bonds. (g) The proceeds of the Note shall only be used for the purpose of making improvements, additions, extensions, renewals or replacements to the Water Utility, and capitalizing interest or establishing Reserves and paying the costs of such financing. (h) As required by paragraph 10 of the resolution authorizing the 1996 Note, estimated Net Revenues of the Water Utility will be sufficient, in addition to all other sources, for the payment of the 1946 Note and Note. 980733.3 2 6 '' � 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 27. Consent to Representation. The City hereby consents to the representation by Briggs and Morgan, Professional Association, which is acting as the City�s bond counsel with respect to the Note, of the PFA with respect to the PFA Bonds and the Note as the PFA's bond counsel pursuant to a special attorney appointment by the Attorney General of the State of Minnesota. 28. Covenant with xolders. Each and all of the terms and provisions of this resolution shall be and constitute a covenant on the part of the City to and with each and every Holder from time to time of the Note. 29. Resolutions Supplemented. The resolutions authorizing the issuance of the 1993 Bonds, 1997 Bonds and 1996 Note are hereby supplemented to the extent necessary to give effect to the provisions o£ this resolution. 30. Severabilitv. If any section, paragraph or provision of this resolution shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this resolution. 31. Headinas. Headings in this resolution are included for convenience of reference only and are not a part hereof, and shall not limit or define the meaning of any provision hereof. Requested by DepaRment of. Office of ancial Services Sy: ' Form A�ved Ci ome �, 7 B Approv v Mav or �sfbh to Council Adopted by Council: Date �!� • ? �� �11D Adoption Certified by Council g � . Approved 6y Mayor: Date _ By: 980733.3 � iol�l� ��, STATE OF MINNESOTA ) COUNTI' OF I2AMSEY ) ss _ CERTIFICATE CITY OF SAINT PAUL ) I, the undersigned, being the duly qualified and acting General Manager of the Water Utility of the City of Saint Paul, Minnesota, in accordance with the provisions of paragraphs 18 and 18, respectively, of those certain resolutions which provided for the issuance and sale of $11,175,000 Water Revenue Refunding Bonds, Series 1993E, adopted on June 15, 1993, and of $7,000,004 Water Revenue Refunding Bonds, Series 1997C, adopted on June 11, 1997, each by the City Council of the City of Saint Paul, Minnesota, do hereby certify as follows: "` 1. All payments required to be made prior to the date hereof into Che various funds and accounts of the ��Water Utility Fund" established pursuant to said resolutions of the City Council have been made. 2. The annual net revenues of the Water Utility of the City of Saint Paul, Minnesota, for eaoh of the two (2) completed fiscal years immediately preceding the proposed issuance of the City's $16,500,000 Water Revenue Notie of 1998, have been at least one and one-half i1.5) times, specifically 2.027 and 1.524 times, respectively, the maximum annual principal and interest coming due after December l, 1997, on all outstanding revenue obligations payable from and having a parity of lien upon the Net Revenues of the Water Utility Fund (as such terms are defined in said resolutions of the City Council), including the obligations proposed to be issued, to wit: Net Revenues 1996 Net Revenues 1997 $11,190,732 $10,070,410 Maximum Annual Principal and Interest on $11,175,000 Water Revenue Refunding Bonds, Series 1993E $1,989,432 Maximum Annual Principal and Interest on $7,000,000 Water Revenue Refunding Bonds, Series 1997C $1,101,818 Maximum Annual Principal and Interest on $16,500,000 Water Revenue Note of 1998 $1,616,868 980501.3 7, Maximum Annual Principal and Interest on all such obligations (COMBINED FOR JOINT HIGHEST YEAR, NOT SUM OF INDIVIDUAL HIGHEST YEARS) One and One-half (1.5) Times Total Maximum Annual Principal and Interest Requirements 1 °l�l��',��� q$ $3,680,451 $5,520,676.50 980501.3 2 � WITNESS my hand this S v day of October, 1998. �.�i�-� C c��*-�'`�`'`.c-�� General Manager CERTIFICATE OF THE CITY OF SAINT PAUL, 1998 of the City of 980501.3 ,b����� G ��� 4 GENERAL MANAGER OF THE WATER UTILITY OF THE relating to $16,500,000 Water Revenue Note of Saint Paul, Minnesota. 3 qg � g� of Fnarxial Serrices � osmiss .CT PERSON & PFiONE iurleY 266-8837 3E ON COUNCIL AGENDA Bv (DA7t7 ASSIGN � �'�� NUMBERFOR ROUTIMG ORDER TOTAL # OF SIGNATURE PAGES _1 GREEN SHEET oer�arre�r onreron No 60037 ufrcoUlC{. ❑Z QS'lATTqtlET ❑t31'(ttHIK ❑ RlRMCJALSErtNCESMt ❑ NWNWLtFAV/ACCT6 � IuYOR1oRllsaziAXiT � �Tw�y (CLJP ALL LOCATIONS FOR SIGNATURE) ached resolutbn accepts the offer ot the Minnesota Public Facil'fies ANhority (PFA) to purchau a$16,500,000 Revenue Note of 1998, provWe fw its issuance aM author¢e qtecution of the projed ban agreement. PLANNING COMMISSION CIB COMMITTEE CIVIL SERVICE CAMMfSSION SONAL SERVICE CONTRACTS MUST ANSWER TXE FOLLOWING GUESTIC Has this persoNfirm ever wqked under a contract for this tlepaRmeM? YES NO Has this persoMrm ever 6een a cily employee? YES NO Does this perso�im possess a skill not normally possessed by any curteM cM1y empoyee? YES NO Is this person(fitm a fafgeted vendo(? YES NO What, When, loan application tor 516,500,000 to the PFA has been approvetl by [he State 7he procedure to folow for the Ciry ro issue a Note M the State for that amount. The Loan is interest free u�il December 1, 1998, antl after at date bears iMerest at a rate of 3.48% per annum. The instaliments are for 20 yeats. 1999 through 2(I18. V�MOi10ti I�GalGG14f: 6Yi"f'.'�bv9 � ���� � -. City �eceives a loan from the S[ate that 6�rs irReres[ at a ra[e of 3.46%, which �s well below market rates. Cdy bses the opportuniry to Dorrax funds (rom the SYate at a low rate, to wpport the Water DepartmenYs OF TRANSACTION S s+s.soo.aao SOURGE COSTIREVENUE BUDGEfED (CIRCLE ON� ACTIVITY NUMBER YES NO (IXPWN) INTERDEPARTMENTAL MEMORANDUM CITYOFS4A�TPAUL October 5, 1998 To: Nancy Anderson From: Todd Hurley l �� Re: Changes for October 7, 1998 Council Meeting Nancy, Please see the attached pages: 1.) Replacement Page 3 for item # 35 - Resolution 98-897 (1 original, 7 copies) 2.) Replacement Pages 15, 16, 25, 26 for item # 36 - Resolution 98-898 (1 original, 7 copies) , . } ' , 1 3.) Certificate of the ('seneral Maz�ager of the Water Utility of the City of Saint Paul — as a supplement to Resolution 98-898. (1 original, 7 copies) � 1 2 3 4 5 6 7 8 9 10 li 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 said account when the moneys held therein are suf£ici�t for the payment of all principal and interest due on sa d`�bonds and notes on and prior to the next maturity date. o money shall be paid out of said account except to pay p�ncipal, premium, if any, and interest on the Note and an other bonds or notes which are issued on a parity wit the Note. (d) A"Reserve Account", which was heret�ofore created, and is hereby continued, to be used only whe� and if moneys in the Revenue Bond Debt Service Account or ther moneys available therefor are insufficient to pay rincipal, premium, if any, and interest on the Note nd other bonds and notes payable from the Revenue Bond bt Service Account; provided, however, that the mo ys in the Reserve Account may be used to prepay said bon and notes, when such prepayment will retire all of th bonds and notes then outstanding. $1,650,000 from the Cit s Account shall be deposited in the Reserve A ount upon the issuance of the Note, and amounts already i the Reserve Account pursuant to the resolutions autho 'zing the issuance of the 1993 Bonds and 1997 Bonds shall e maintained therein upon the issuance of the Note to the extent necessary to equal the amount required to be mai ained in the Reserve Account as set £orth below, being in' ially amounts required for the 1993 Bonds, 1997 Bonds and ote. Whenever the moneys in the Reserve Account exceed the amount required to be maintained in the Reserve Account as set forth below, such excess may be transferred to the R enue Bond Debt Service Account; and whenever the moneys in he Reserve Account shall be less than said amount, the eserve Account shall be restored to said amount from the next available Net Revenues. The amount required to e maintained in the Reserve Account shall be an amoun equal to the lesser of: (1) ten percent (l00) of the ori nal principal amount of the Note and other bonds payable f m the Revenue Bond Debt Service Account issued after t e 1993 Bonds on a parity of lien therewith, or (2) the ma imum principal and interest due in any year on the bonds an notes payable from the Revenue Bond Debt Service Acc unt; and whenever the moneys in the Reserve Account ex eed such amount required to be maintained therein, uch excess may be transferred to the Revenue Bond Debt Ser ice Account. When only bonds or notes issued after the 199 Bonds are outstanding, the "maximum principal and inter t due in any year" on variable rate bonds shall be calc ated at such time (for any variable rate bonds issued pri to such time) or in connection with their issuance (f variable rate bonds issued after such time) assuming t variable rate bonds bear fixed interest for the mainder of their terms or for their terms, as appropriate, t the rates prevailing at such time (for any variable rate bonds issued prior to such time) or at the time of their issuance (for variable rate bonds issued after such time) .3 15 ar . � r for utility revenue_bonds of comparable quality, matur�ty and taxable or tax-exempt status, provided that othe.� or different assumptions may be used if necessary to �tain an investment grade credit rating for the variable r�te bonds or to maintain the credit rating(s) then in eff�t for the bonds then outstanding. (e) Net Revenues in excess of those rec�uired for the foregoing purposes may be used for any prop�(r purpose. (f) The money in the Water Utility F nd shall be allotted and paid to the various accounts herein established in the order in which said accounts are isted on a cumulative basis, and if in any month t e money in said accounts is insufficient to place the equired amount in any accounts, the deficiency shall be mad up in the following month or months after payment into a other accounts having a prior claim on said Net Revenues ve been made in fu11. (g) All money held in the R enue Bond Debt Service Account and the Reserve Account eated by this resolution shall be kept separate and apar from all other municipal funds and accounts. (h) Notwithstanding a thing to the contrary herein, moneys in the Water Utilit Fund and any account thereof may be used to pay any rebate of excess arbitrage earnings on gross proceeds of the 19 3 Bonds, 1997 Bonds and Note to be paid to the United Sta s in order to maintain the exclusion from gross income und Section 103 of the Code (as hereinafter defined) of the interest on the 1993 Bonds, 1997 Bonds and Note. (i) Acco with a lien on Note shall be resolutions a�P created for bonds, notes or obligations Revenues subordinate to the lien of the ained and operated as required by the zina the same. (j) portion of the proceeds of the Note shall be used dire ly or indirectly to acquire higher yielding investme s or to replace funds which were used directly or indirec y to acquire higher yielding investments, except (1) fo a reasonable temporary period until such proceeds are n eded for the purpose for which the Note was issued, (2) s part of a reasonably required reserve or replacement fun not in excess of ten percent (10%) of the proceeds of th Note (or in a higher amount which the City establishes i necessary to the satisfaction of the Secretary of the reasury of the United States), and (3) in addition to the above in an amount not greater than the lesser of five percent (So) of the proceeds of the Note or $100,000. To this effect, any proceeds of the Note and any sums from time 33.3 16 I � �• amounts invested at a yield greater than the yield on the PFA Bonds, and (3) the rebate of excess investment earnings to the United States. The City covenants and agrees with the PFA and holders of the Note that the investments of proceeds of the Note, including the investment of any revenues pledged to the Note which are considered gross proceeds of the PFA Bonds under the applicable regulations, and accumulated sinking funds, if any shall be limited as to amount and yield in such manner that e PFA Bonds shall not be arbitrage bonds within the meaning Section 148 of the Code and any regulations thereunder. the basis of the existing facts, estimates and circumstances including the foregoing findings and covenants, the Ci hereby certifies that it is not expected that the proceeds o the Note will be used in such manner as to cause the PFA Bond to be arbitrage bonds under Section 148 of the Code and y regulations thereunder. The Mayor, Clerk and Director, Offic of Financial Services, shall furnish a certificate to the PFA mbracing or based on the foregoing certification at the tim of delivery of the Note to the PFA. 25. No Desi nation of ualified ax-Exem t Obli ation The Note, together with other obligations ssued by the City in 1998, exceeds in amount those which may e qualified as "qualified tax-exempt obligations" wit n the meaning of Section 265(b)(3) of the Code, and hence is t designated for such purpose. 26. Paritv Findinqs. t is hereby found, determined and declared that: (a) Neither the ity nor the Board has any outstanding bonds, warrants, ce ificates, or other obligations or evidences of inde edness, or money borrowed for or on account of the ter Utility or indebtedness for which any of the Net Rev nues of all or a part of the Water Utility have been pl ged or which are a prior lien on such Net Revenues, cept the 1993 Bonds and 1997 Bonds and the subordina e 1996 Note. ( All payments required to be made prior to the date hereo into the various funds and accounts of the "Water Uti ty Fund" established pursuant to the resolutions of th' City Council which authorized the issuance of the 1993 B ds and 1997 Bonds have been made. ' (c) The annual Net Revenues for each of the two (2) completed fiscal years immediately preceding the issuance of the Note have been more than one and one-half (1.5) times, specifically and times, respectively, the maximum annual principal and interest coming due hereafter on all outstanding revenue obligations payable from and having a 980733.3 25 a$ -��►� parity of lien upon the Net Revenues, being the and 1997 Bonds, to wit: Net Revenues 1996 Net Revenues 1997 Maximum Annual Principal and Interest on the 1993 Bonds Maximum Principal and Interest on the 1997 Bonds Maximum Annual Principal and � Interest on the Note Maximum Annual Principal Interest on the 1993 Bon 1997 Bonds, and Note (COMBINED) One and One-half (1.5) Total Maximum Annual k and Interest ReauireR'�e This City Council has the General Manager o foregoing facts. J Bonds $ $ $1,989,432 $1,101,818 $1,616,868 $3,680,451 $5,520,676.50 furnished with the Certificate of Water Utility attesting to the (e) This Cit Council pursuant to advice from the Board hereby find , determines and declares that the estimated reven s to be derived from the operation of the Water Utility ring the term of the Note will be more than sufficient to rovide Net Revenues adequate to pay principal and interest hen due on the Note and on those other bonds which are n outstanding and to maintain the Reserves reguired t erefor. (f) The Note has a December 1 maturity or maturities and has interest payments on June 1 and December l, and is in co liance with the other requirements for parity bonds. /(g) The proceeds of the Note shall only be used for purpose of making improvements, additions, extensions, wals or replacements to the Water Utility, and talizing interest or establishing Reserves and paying costs of such financing. (h) As required by paragraph 10 of the resolution authorizing the 1996 Note, estimated Net Revenues o£ the Water Utility will be sufficient, in addition to all other sources, for the payment of the 1996 Note and Note. 980733.3 2 6 C � ,��� From: Shiriey Davis '"�� To: STPAUL.apigate.Council, fabei, H2O.WATER.bernieb, ... Date: 10/5/98 1;17pm Subject: Agenda 10-7--#'s 35,36,37 The Council Agenda for this Wednesday, October 7, 1998 includes three itesr.s which are City Treasury related. 1 apologize. f cannot be at the Council meeting, as I expected, on that day. I will be attending a family funeral on Wednesday. I wili be in the o�ce until 4:30 today. If you have questions, please contact me at 266-8839. I will be out of the office on Tuesday and Wednesday, back in on Thursday, 10-8. lf, during my absence, you wish further information, please contact Todd Huriey in Treasury at 266-8837. The following information is relevant to items #35, 36, and 37. #35: 98-897 is the resolution authorizing a$3,000,000 lease loan from Narwest Bank for the City Ha11 Annex remodeling financing. There wil4 be a changed page to the resolution which authorizes the City Treasury to bring the $3,000,000 in-house to invest within the City's portfolio. This will provide a higher interest rate return for the funds, rather than having Nonvest Bank hold and invest the money. (The lease for the RiverCentre also allowed me to invest the money). I did bid this lease and Norwest won the bid. Also, the Council has previously approved the budget for the $3,d00,000; this lease provides the financing. #36: 98-898 is the resolution accepting a State of Minnesota loan (PFA) for Water Utility financing in the amount of $16,500,000. The rate is 3.4% The Water Board knows of this financing and will be approving the Council's actions on October 13, 1998. There wi41 be some changed pages (filling in the blanks) and a Certificate of the Water Utility General Manager filed with the Council today, Monday, October 5, 1998. These are houskeeping additions. Closing the financing and accepting the funds from the state wili occur after City Council and Water Board approval. #37 98-899 is the resolution approving 1998 State Law for Capital Improvement Bonding (C1B) authority. For the Vaw to be effective, there must be local approval. The previous law ended with 1998 bonding limits. This law provides for future financing ratios. All limits on general obligation CIB debt must fail within criteria set by the State Legislafure. As you know, after approval by the City's Capital Improvement Committee, CIB bonding is always approved by the City Council on an annual basis. Thank you. ........ Shirley...........