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HomeMy WebLinkAbout06.09.08 Work Session Packet City of Farmington 325 Oak Street Farmington, MN 55024 Mission Statement Through teamwork and cooperation, the City of Farmington provides quality services that preserve our proud past and foster a promising future. AGENDA SPECIAL COUNCIL MEETING / CITY COUNCIL WORKSHOP JUNE 9, 2008 6:30 P.M. CITY COUNCIL CHAMBERS SPECIAL COUNCIL MEETING - 6:30 p.m. 1. CALL TO ORDER 2. APPROVE AGENDA 3. SELL BONDS -195TH STREET PROJECT 4. ADJOURN CITY COUNCIL WORKSHOP 1. CALL TO ORDER 2. DISCUSS 2009 BUDGET - Property Tax Levy Spreadsheet - Computation of Tax Capacity Rate Spreadsheet 3. ADJOURN PUBLIC INFORMATION STATEMENT Council workshops are conducted as an informal work session, all discussions shall be consideredfact-:fmding, hypothetical and unofficial critical thinking exercises, which do not reflect an official public position. Council work session outcomes should not be construed by the attending public and/or reporting media as the articulation of aformal City policy position. Only official Council action normally taken at a regularly scheduled Council meeting should be considered as aformal expression of the City's position on any given matter. City of Farmington 325 Oak Street Farmington, Minnesota 651.463.7111 . Fax 651.463.2591 www.ci.farmington.mn.us TO: Mayor, Councilmembers and City Administrator FROM: Robin Roland, Finance Director SUBJECT: Adopt Resolution -Sale of$1,355,000 G.O. Improvement Bonds Series 2008A - Finance DATE: June 9, 2008 INTRODUCTION The City Council, at their meeting May 19,2008 authorized the sale of$1,355,000 General Obligation Improvement Bonds of 2008A to finance reconstruction of Elm Street. DISCUSSION Competitive bids for the bonds were received today in the offices of Ehlers & Associates, Inc. Preliminary estimates anticipated an interest rate of 4.57% with an anticipated $560,535 interest cost over the fifteen year term of the debt. The City received four bids. Cronin & Company was the low bidder at a net interest rate of 4.0297% and a total interest cost of $508,099 or $52,436 less than estimated. BUDGET IMPACT Analysis of the bids will be presented at the meeting. ACTION REOUIRED Approve the attached resolution awarding the sale of the $1,355,000 G.O. Improvement Bonds of 2008A to Cronin & Company. Respectfully submitted, ~R/ / Robin Roland Finance Director CERTIFICATION OF MINUTES RELATING TO $1,355,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2008A Issuer: City of Farmington, Minnesota Governing Body: City Council Kind, date, time and place of meeting: A special meeting held June 9, 2008, at 6:30 o'clock p.m., at the municipal offices in Farmington, Minnesota. Members present: Members absent: Documents Attached: Minutes of said meeting (including): RESOLUTION NO. RESOLUTION AUTHORIZING ISSUANCE, A WARDING SALE, PRESCRIBING THE FORM AND DETAILS AND PROVIDING FOR THE PAYMENT OF $1,355,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2008A I, the undersigned, being the du1y qualified and acting recording officer of the public corporation issuing the bonds referred to in the title of this certificate, certify that the documents attached hereto, as described above, have been carefully compared with the original records of said corporation in my legal custody, from which they have been transcribed; that said documents are a correct and complete transcript of the minutes of a meeting of the governing body of said corporation, and correct and complete copies of all resolutions and other actions taken and of all documents approved by the governing body at said meeting, so far as they relate to said bonds; and that said meeting was duly held by the governing body at the time and place and was attended throughout by the members indicated above, pursuant to call and notice of such meeting given as required by law. WITNESS my hand officially as such recording officer this 9th day of June, 2008. City Administrator It was reported that sealed proposals for the purchase of$I,355,000 General Obligation Improvement Bonds, Series 2008A were received prior to 1 :00 o'clock p.m., pursuant to the Official Statement distributed to potential purchasers of the Bonds by Ehlers & Associates, Inc., independent financial advisor to the City. The proposals have been publicly opened, read and tabulated and were found to be as follows: (See Attached) Councilmember introduced the following resolution and moved its adoption, which motion was seconded by Councilmember RESOLUTION AUTHORIZING ISSUANCE, AWARDING SALE, PRESCRIBING THE FORM AND DETAILS AND PROVIDING FOR THE PAYMENT OF $1,355,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2008A BE IT RESOLVED by the City Council of the City of Farmington, Minnesota (the City), as follows: SECTION 1. AUTHORIZATION AND SALE. 1.01. Authorization. The City Council hereby determines that it is in the best interest of the City to issue its General Obligation Improvement Bonds, Series 2008A (the Bonds), in the principal amount of$1,355,000 pursuant to Minnesota Statutes, Chapters 429 and 475. The proceeds ofthe Bonds will be used to [mance the 2007 Elm Street Improvement Project (collectively, the "Projects"). 1.02. Sale. Pursuant to the Sale Details and the Official Statement prepared on behalf of the City by Ehlers & Associates, Inc., sealed proposals for the purchase of the Bonds were received at or before the time specified for receipt of proposals. The proposals have been opened, publicly read and considered and the purchase price, interest rates and net interest cost under the terms of each proposal have been determined. The most favorable proposal received is that of m , (the Purchaser), to purchase the Bonds at a price of $ plus accrued interest on all Bonds to the day of delivery and payment, on the further terms and conditions hereinafter set forth. 1.03. Award. The sale of the Bonds is hereby awarded to the Purchaser and the Mayor and City Administrator are hereby authorized and directed to execute a contract on behalf of the City for the sale of the Bonds in accordance with the terms of the proposal. The good faith deposit of the Purchaser shall be retained and deposited by the City until the Bonds have been delivered, and shall be deducted from the purchase price paid at settlement. SECTION 2. BOND TERMS: REGISTRATION: EXECUTION AND DELIVERY. 2.01. Issuance of Bonds. All acts, conditions and things which are required by the Constitution and laws of the State of Minnesota to be done, to exist, to happen and to be performed precedent to and in the valid issuance of the Bonds having been done, now existing, having happened and having been performed, it is now necessary for the City Council to establish the form and terms of the Bonds, to provide security therefor and to issue the Bonds forthwith. 2.02. Maturities; Interest Rates; Denominations and Payment. The Bonds shall be originally dated as of July 8, 2008, shall be in the denomination of $5,000 each, or any integral multiple thereof, of single maturities, shall mature on February 1 in the years and amounts stated below, and shall bear interest from date of issue until paid or duly called for redemption at the annual rates set forth opposite such years and amounts, as follows: Year Amount Rate Year Amount Rate 2010 70,000 % 2018 90,000 % 2011 70,000 2019 95,000 2012 70,000 2020 100,000 2013 75,000 2021 105,000 2014 80,000 2022 110,000 2015 80,000 2023 115,000 2016 85,000 2024 120,000 2017 90,000 [REVISE MATURITY SCHEDULE FOR ANY TERM BONDS] The Bonds shall be issuable only in fully registered form. Interest shall be computed on the basis of a 360 day year composed of twelve 30 day months. The interest on and, upon surrender of each Bond, the principal amount thereof, shall be payable by check or draft issued by the Registrar described herein; provided that, so long as the Bonds are registered in the name of a securities depository, or a nominee thereof, in accordance with Section 2.08 hereof, principal and interest shall be payable in accordance with the operational arrangements of the securities depository. 2.03. Dates and Interest Payment Dates. Upon initial delivery of the Bonds pursuant to Section 2.07 and upon any subsequent transfer or exchange pursuant to Section 2.06, the date of authentication shall be noted on each Bond so delivered, exchanged or transferred. Interest on the Bonds shall be payable on February I and August I in each year, commencing February 1,2009, each such date being referred to herein as an Interest Payment Date, to the persons in whose names the Bonds are registered on the Bond Register, as hereinafter defined, at the Registrar's close of business on the fifteenth day of the calendar month next preceding such Interest Payment Date, whether or not such day is a business day. 2.04. Redemption. Bonds maturing in 2018 and later years shall be subject to redemption and prepayment at the option ofthe City, in whole or in part, in such order of maturity dates as the City may select and, within a maturity, by lot as selected by the Registrar (or, if applicable, by the bond depository in accordance with its customary procedures) in multiples of $5,000, on February 1,2017, and on any date thereafter, at a price equal to the principal amount thereof and accrued interest to the date of redemption. The City Administrator shall cause notice of the call for redemption thereof to be published as required by law, and at least thirty days prior to the designated redemption date, shall cause notice of call for redemption to be mailed, by first class mail, to the registered holders of any Bonds to be redeemed at their addresses as they appear on the bond register described in Section 2.06 hereof, but no defect in or failure to give such mailed notice of redemption shall affect the validity of proceedings for the 2 redemption of any Bond not affected by such defect or failure. Official notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified and from and after such date (unless the City shall default in the payment of the redemption price) such Bonds or portions of Bonds shall cease to bear interest. Upon partial redemption of any Bond, a new Bond or Bonds will be delivered to the owner without charge, representing the remaining principal amount outstanding. [COMPLETE THE FOLLOWING PROVISIONS IF THERE ARE TERM BONDS- ADD ADDITIONAL PROVISIONS IF THERE ARE MORE THAN TWO TERM BONDS] [Bonds maturing on February 1,20_ and 20_ (the Term Bonds) shall be subject to mandatory redemption prior to maturity pursuant to the sinking fund requirements of this Section 2.04 at a redemption price equal to the stated principal amount thereof plus interest accrued thereon to the redemption date, without premium. The Registrar shall select for redemption, by lot or other manner deemed fair, on February 1 in each ofthe following years the following stated principal amounts of such Bonds: Year Principal Amount The remaining $ stated principal amount of such Bonds shall be paid at maturity on February 1,20_. Year Principal Amount The remaining $ stated principal amount of such Bonds shall be paid at maturity on February 1,20_. Notice of redemption shall be given as provided in the preceding paragraph.] 2.05. Appointment of Initial Registrar. The City hereby appoints U.S. Bank National Association in St. Paul, Minnesota, as the initial bond registrar, transfer agent and paying agent (the Registrar). The Mayor and City Administrator are authorized to execute and deliver, on behalf of the City, a contract with the Registrar. Upon merger or consolidation of the Registrar with another corporation, if the resulting corporation is a bank or trust company organized under the laws of the United States or one of the states of the United States and authorized by law to conduct such business, such corporation shall be authorized to act as successor Registrar. The City agrees to pay the reasonable and customary charges of the Registrar for the services performed. The City reserves the right to remove the Registrar, effective upon not less than thirty days' written notice and upon the appointment and acceptance of a successor Registrar, in which event the predecessor Registrar shall deliver all cash and Bonds in its possession to the successor Registrar and shall deliver the Bond Register to the successor Registrar. 3 2.06. Registration. The effect of registration and the rights and duties of the City and the Registrar with respect thereto shall be as follows: (a) Register. The Registrar shall keep at its principal corporate trust office a register (the Bond Register) in which the Registrar shall provide for the registration of ownership of Bonds and the registration of transfers and exchanges of Bonds entitled to be registered, transferred or exchanged. The term Holder or Bondholder as used herein shall mean the person (whether a natural person, corporation, association, partnership, trust, governmental unit, or other legal entity) in whose name a Bond is registered in the Bond Register. (b) Transfer of Bonds. Upon surrender for transfer of any Bond duly endorsed by the registered owner thereof or accompanied by a written instrument of transfer, in form satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly authorized by the registered owner in writing, the Registrar shall authenticate and deliver, in the name of the designated transferee or transferees, one or more new Bonds of a like aggregate principal amount and maturity, as requested by the transferor. The Registrar may, however, close the books for registration of any transfer after the fifteenth day of the month preceding each interest payment date and until such interest payment date. (c) Exchange of Bonds. Whenever any Bonds are surrendered by the registered owner for exchange the Registrar shall authenticate and deliver one or more new Bonds of a like aggregate principal amount and maturity, as requested by the registered owner or the owner's attorney in writing. (d) Cancellation. All Bonds surrendered for payment, transfer or exchange shall be promptly canceled by the Registrar and thereafter disposed of. The Registrar shall furnish the City at least once each year a certificate setting forth the principal amounts and numbers of Bonds canceled and destroyed. (e) Improper or Unauthorized Transfer. When any Bond is presented to the Registrar for transfer, the Registrar may refuse to transfer the same until it is satisfied that the endorsement on such Bond or separate instrument of transfer is valid and genuine and that the requested transfer is legally authorized. The Registrar shall incur no liability for the refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (f) Persons Deemed Owners. The City and the Registrar may treat the person in whose name any Bond is at any time registered in the bond register as the absolute owner of the Bond, whether the Bond shall be overdue or not, for the purpose of receiving payment of or on account of, the principal of and interest on the Bond and for all other purposes; and all payments made to any registered owner or upon the owner's order shall be valid and effectual to satisfy and discharge the liability upon Bond to the extent of the sum or sums so paid. 4 (g) Taxes. Fees and Charges. For every transfer or exchange of Bonds (except for an exchange upon a partial redemption of a Bond), the Registrar may impose a charge upon the owner thereof sufficient to reimburse the Registrar for any tax, fee or other governmental charge required to be paid with respect to such transfer or exchange. (h) Mutilated. Lost. Stolen or Destroyed Bonds. In case any Bond shall become mutilated or be destroyed, stolen or lost, the Registrar shall deliver a new Bond of like amount, number, maturity date and tenor in exchange and substitution for and upon cancellation of any such mutilated Bond or in lieu of and in substitution for any Bond destroyed, stolen or lost, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith; and, in the case of a Bond destroyed, stolen or lost, upon filing with the Registrar of evidence satisfactory to it that the Bond was destroyed, stolen or lost, and of the ownership thereof, and upon furnishing to the Registrar of an appropriate bond or indemnity in form, substance and amount satisfactory to it, in which both the City and the Registrar shall be named as obligees. All Bonds so surrendered to the Registrar shall be canceled by it and evidence of such cancellation shall be given to the City. Ifthe mutilated, destroyed, stolen or lost Bond has already matured or been called for redemption in accordance with its terms it shall not be necessary to issue a new Bond prior to payment. (i) Authenticating Agent. The Registrar is hereby designated authenticating agent for the Bonds, within the meaning of Minnesota Statutes, Section 475.55, Subdivision I, as amended. G) Valid Obligations. All Bonds issued upon any transfer or exchange of Bonds shall be the valid obligations of the City, evidencing the same debt, and entitled to the same benefits under this Resolution as the Bonds surrendered upon such transfer or exchange. 2.07. Execution. Authentication and Delivery. The Bonds shall be prepared under the direction of the City Administrator and shall be executed on behalf of the City by the signatures of the Mayor and the City Administrator, provided that the signatures may be printed, engraved or lithographed facsimiles of the originals. In case any officer whose signature or a facsimile of whose signature shall appear on the Bonds shall cease to be such officer before the delivery of any Bond, such signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as ifhe had remained in office until delivery. Notwithstanding such execution, no Bond shall be valid or obligatory for any purpose or entitled to any security or benefit under this resolution unless and until a certificate of authentication on the Bond has been duly executed by the manual signature of an authorized representative ofthe Registrar. Certificates of authentication on different Bonds need not be signed by the same representative. The executed certificate of authentication on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. When the Bonds have been prepared, executed and authenticated, the City Administrator shall deliver them to the Purchaser upon payment of the purchase price in accordance with the contract of sale heretofore executed, and the Purchaser shall not be obligated to see to the application of the purchase price. 5 2.08. Securities Depository. (a) For purposes of this section the following terms shall have the following meanings: "Beneficial Owner" shall mean, whenever used with respect to a Bond, the person in whose name such Bond is recorded as the beneficial owner of such Bond by a Participant on the records of such Participant, or such person's subrogee. "Cede & Co." shall mean Cede & Co., the nominee ofDTC, and any successor nominee of DTC with respect to the Bonds. "DTC" shall mean The Depository Trust Company of New York, New York. "Participant" shall mean any broker-dealer, bank or other fmancial institution for which DTC holds Bonds as securities depository. "Representation Letter" shall mean the Representation Letter pursuant to which the City agrees to comply with DTC's Operational Arrangements. (b) The Bonds shall be initially issued as separately authenticated fully registered bonds, and one Bond shall be issued in the principal amount of each stated maturity of the Bonds. Upon initial issuance, the ownership of such Bonds shall be registered in the bond register in the name of Cede & Co., as nominee ofDTC. The Registrar and the City may treat DTC (or its nominee) as the sole and exclusive owner of the Bonds registered in its name for the purposes of payment of the principal of or interest on the Bonds, selecting the Bonds or portions thereof to be redeemed, if any, giving any notice permitted or required to be given to registered owners of Bonds under this resolution, registering the transfer of Bonds, and for all other purposes whatsoever; and neither the Registrar nor the City shall be affected by any notice to the contrary. Neither the Registrar nor the City shall have any responsibility or obligation to any Participant, any person claiming a beneficial ownership interest in the Bonds under or through DTC or any Participant, or any other person which is not shown on the bond register as being a registered owner of any Bonds, with respect to the accuracy of any records maintained by DTC or any Participant, with respect to the payment by DTC or any Participant of any amount with respect to the principal of or interest on the Bonds, with respect to any notice which is permitted or required to be given to owners of Bonds under this resolution, with respect to the selection by DTC or any Participant of any person to receive payment in the event of a partial redemption of the Bonds, or with respect to any consent given or other action taken by DTC as registered owner of the Bonds. So long as any Bond is registered in the name of Cede & Co., as nominee ofDTC, the Registrar shall pay all principal of and interest on such Bond, and shall give all notices with respect to such Bond, only to Cede & Co. in accordance with DTC's Operational Arrangements, and all such payments shall be valid and effective to fully satisfy and discharge the City's obligations with respect to the principal of and interest on the Bonds to the extent of the sum or sums so paid. No person other than DTC shall receive an authenticated Bond for each separate stated maturity evidencing the obligation of the City to make payments of principal and interest. Upon delivery by DTC to the Registrar of written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Co., the Bonds will be transferable to such new nominee in accordance with paragraph (e) hereof. 6 (c) In the event the City determines that it is in the best interest of the Beneficial Owners that they be able to obtain Bonds in the form of bond certificates, the City may notify DTC and the Registrar, whereupon DTC shall notify the Participants of the availability through DTC of Bonds in the form of certificates. In such event, the Bonds will be transferable in accordance with paragraph (e) hereof. DTC may determine to discontinue providing its services with respect to the Bonds at any time by giving notice to the City and the Registrar and discharging its responsibilities with respect thereto under applicable law. In such event the Bonds will be transferable in accordance with paragraph (e) hereof. (d) The execution and delivery of the Representation Letter to DTC by the Mayor or City Administrator is hereby authorized and directed. (e) In the event that any transfer or exchange of Bonds is permitted under paragraph (b) or (c) hereof, such transfer or exchange shall be accomplished upon receipt by the Registrar of the Bonds to be transferred or exchanged and appropriate instruments of transfer to the permitted transferee in accordance with the provisions of this resolution. In the event Bonds in the form of certificates are issued to owners other than Cede & Co., its successor as nominee for DTC as owner of all the Bonds, or another securities depository as owner of all the Bonds, the provisions of this resolution shall also apply to all matters relating thereto, including, without limitation, the printing of such Bonds in the form of bond certificates and the method of payment of principal of and interest on such Bonds in the form of bond certificates. 2.09. Form of Bonds. The Bonds shall be prepared in substantially the following form: 7 UNITED STATES OF AMERICA STATE OF MINNESOTA CITY OF FARMINGTON GENERAL OBLIGATION IMPROVEMENT BOND, SERIES 2008A Interest Rate Maturity Date Date of Original Issue CUSIP No. % February 1,20_ July 8, 2008 311297 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: THOUSAND DOLLARS THE CITY OF FARMINGTON, STATE OF MINNESOTA (the City), acknowledges itself to be indebted and hereby promises to pay to the registered owner named above, or registered assigns, the principal amount specified above on the maturity date specified above, with interest thereon from the date hereof at the annual rate specified above, payable on February 1 and August 1 in each year, commencing February 1,2009, to the person in whose name this Bond is registered at the close of business on the fifteenth day (whether or not a business day) of the immediately preceding month, all subject to the provisions referred to herein with respect to the redemption of the principal of this Bond before maturity. Interest hereon shall be computed on the basis of a 360-day year composed of twelve 30-day months. The interest hereon and, upon presentation and surrender hereof at the principal office of the agent of the Registrar described below, the principal hereof are payable in lawful money of the United States of America by check or draft drawn on U.S. Bank National Association, as bond registrar, transfer agent and paying agent, or its successor designated under the Resolution described herein (the Registrar), or its designated successor under the Resolution described herein. For the prompt and full payment of such principal and interest as the same respectively become due, the full faith and credit and taxing powers of the City have been and are hereby irrevocably pledged. This Bond is one of an issue (the Bonds) in the aggregate principal amount of $1,355,000, issued pursuant to a resolution adopted by the City Council on June 9, 2008 (the Resolution) to finance the costs of the 2007 Elm Street Improvement Project, and is issued pursuant to and in full conformity with the Constitution and laws of the State of Minnesota thereunto enabling, including Minnesota Statutes, Chapters 429 and 475. The Bonds are issuable only in fully registered form, in denominations of $5,000 or any integral multiple thereof, of single maturities. Bonds maturing in 2018 and later years are each subject to redemption and prepayment at the option of the City, in whole or in part, in such order of maturity dates as the City may select and, within a maturity, by lot as selected by the Registrar (or, if applicable, by the bond depository in accordance with its customary procedures) in multiples of $5,000 on February 1, 2017, and on any date thereafter, at a price equal to the principal amount thereof plus interest accrued to the date of redemption. The City will cause notice of the call for redemption to be published as required by law and, at least thirty days prior to the designated redemption date, will 8 cause notice of the call thereof to be mailed by first class mail to the registered owner of any Bond to be redeemed at the owner's address as it appears on the bond register maintained by the Registrar, but no defect in or failure to give such mailed notice of redemption shall affect the validity of proceedings for the redemption of any Bond not affected by such defect or failure. Official notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified, and from and after such date (unless the City shall default in the payment of the redemption price) such Bonds or portions of Bonds shall cease to bear interest. Upon partial redemption of any Bond, a new Bond or Bonds will be delivered to the registered owner without charge, representing the remaining principal amount outstanding. [COMPLETE THE FOLLOWING PROVISIONS IF THERE ARE TERM BONDS- ADD ADDITIONAL PROVISIONS IF THERE ARE MORE THAN TWO TERM BONDS] [Bonds maturing in the year 20_ and 20_ shall be subject to mandatory redemption, at a redemption price equal to their principal amount plus interest accrued thereon to the redemption date, without premium, on February 1 in each of the years shown below, in an amount equal to the following principal amounts: Term Bonds Maturing in 20-- Term Bonds Maturing in 20-- Sinking Fund Payment Date Aggregate Principal Amount Sinking Fund Payment Date Aggregate Principal Amount $ $ Notice of redemption shall be given as provided in the preceding paragraph.] As provided in the Resolution and subject to certain limitations set forth therein, this Bond is transferable upon the books of the City at the principal office of the Registrar, by the registered owner hereof in person or by the owner's attorney duly authorized in writing upon surrender hereof together with a written instrument of transfer satisfactory to the Registrar, du1y executed by the registered owner or the owner's attorney; and may also be surrendered in exchange for Bonds of other authorized denominations. Upon such transfer or exchange the City will cause a new Bond or Bonds to be issued in the name of the transferee or registered owner, of the same aggregate principal amount, bearing interest at the same rate and maturing on the same date, subject to reimbursement for any tax, fee or governmental charge required to be paid with respect to such transfer or exchange. The Bonds have been designated by the City as "qualified tax-exempt obligations" pursuant to Section 265(b )(3) ofthe Internal Revenue Code of 1986. The City and the Registrar may deem and treat the person in whose name this Bond is registered as the absolute owner hereof, whether this Bond is overdue or not, for the purpose of receiving payment and for all other purposes, and neither the City nor the Registrar shall be affected by any notice to the contrary. 9 Notwithstanding any other provisions of this Bond, so long as this Bond is registered in the name of Cede & Co., as nominee of The Depository Trust Company, or in the name of any other nominee of The Depository Trust Company or other securities depository, the Registrar shall pay all principal of and interest on this Bond, and shall give all notices with respect to this Bond, only to Cede & Co. or other nominee in accordance with the operational arrangements of The Depository Trust Company or other securities depository as agreed to by the City. IT IS HEREBY CERTIFIED, RECITED, COVENANTED AND AGREED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota to be done, to exist, to happen and to be performed preliminary to and in the issuance of this Bond in order to make it a valid and binding general obligation of the City in accordance with its terms, have been done, do exist, have happened and have been performed as so required; that prior to the issuance hereof the City has levied or agreed to levy special assessments on property specially benefited by the improvements financed by the Bonds and ad valorem taxes on all taxable property within the City, collectible in the years and amounts required to produce sums not less than five percent in excess of the principal of and interest on the Bonds as such principal and interest respectively become due, and has appropriated such special assessments and ad valorem taxes to its General Obligation Improvement Bonds, Series 2008A Bond Fund for the payment of principal and interest; that if necessary for payment of principal and interest, additional ad valorem taxes are required to be levied upon all taxable property in the City, without limitation as to rate or amount; and that the issuance of this Bond, together with all other indebtedness of the City outstanding on the date hereof and on the date of its actual issuance and delivery, does not cause the indebtedness of the City to exceed any constitutional or statutory limitation of indebtedness. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security or benefit under the Resolution until the Certificate of Authentication hereon shall have been executed by the Registrar by manual signature of one of its authorized representatives. IN WITNESS WHEREOF, the City of Farmington, State of Minnesota, by its City Council, has caused this Bond to be executed on its behalf by the facsimile signatures of the Mayor and City Administrator. CITY OF FARMINGTON, MINNESOTA (facsimile signature - City Administrator) (facsimile signature - Mayor) 10 CERTIFICATE OF AUTHENTICATION This is one of the Bonds delivered pursuant to the Resolution mentioned within. Date of Authentication: U.S. BANK NATIONAL ASSOCIATION, as Registrar By Authorized Representative The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to the applicable laws or regulations: TEN ENT - as tenants by the entireties UTMA ................... as Custodian for...... ............... (Cust) (Minor) under Uniform Transfers to Minors Act.... .. .. ...... (State) TEN COM - as tenants in common JT TEN -- as joint tenants with right of survivorship and not as tenants in common Additional abbreviations may also be used. ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto the within Bond and all rights thereunder, and does hereby irrevocably constitute and appoint attorney to transfer the said Bond on the books kept for registration of the within Bond, with full power of substitution in the premises. Dated: NOTICE: The assignor's signature to this assignment must correspond with the name as it appears upon the face of the within Bond in every particular, without alteration or enlargement or any change whatsoever. Signature Guaranteed: Signature(s) must be guaranteed by an "eligible guarantor institution" meeting the requirements of the Registrar, which requirements include membership or participation in STAMP or such other "signature guaranty program" as may be determined by the Registrar in addition to or in substitution for STAMP, all in accordance with the Securities Exchange Act of 1934, as amended. 11 PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE: [end of bond form] SECTION 3. GENERAL OBLIGATION IMPROVEMENT BONDS. SERIES 2008A CONSTRUCTION FUND. There is hereby established on the official books and records of the City a General Obligation Improvement Bonds, Series 2008A Construction Fund (the Construction Fund). The Finance Director shall continue to maintain the Construction Fund until payment of all costs and expenses incurred in connection with the construction of the Projects have been paid. To the Construction Fund there shall be credited from the proceeds of the Bonds an amount equal to the estimated cost of the Projects and from the Construction Fund there shall be paid all construction costs and expenses incurred by the City in construction ofthe Projects. There shall also be credited to the Construction Fund all special assessments collected with respect to the Projects until all costs of the Projects have been fully paid. After payment of all construction costs, the Construction Fund shall be discontinued and any Bond proceeds remaining therein may be transferred to the other funds or accounts established for construction of other improvements instituted pursuant to Minnesota Statutes, Chapter 429. All special assessments on hand in the Construction Fund when terminated or thereafter received, and any Bond proceeds not so transferred, shall be credited to the General Obligation Improvement Bonds, Series 2008A Bond Fund of the City. SECTION 4. GENERAL OBLIGATION IMPROVEMENT BONDS. SERIES 2008A BOND FUND. So long as any of the Bonds are outstanding and any principal of or interest thereon unpaid, the Finance Director shall maintain a separate debt service fund on the official books and records of the City to be known as the General Obligation Improvement Bonds, Series 2008A Bond Fund (the Bond Fund), and the principal of and interest on the Bonds shall be payable from the Bond Fund. The City irrevocably appropriates to the Bond Fund (a) any funds received from the Purchaser upon delivery of the Bonds in excess of the amount required by Section 3 to be credited to the Construction Fund and the amounts for payment of costs of issuance of the Bonds described in Section 8.04; (b) the amounts specified in Section 3 above, after payment of all costs of the Projects; (c) all taxes and special assessments levied and collected in accordance with this resolution; and (d) all other moneys as shall be appropriated by the City Council to the Bond Fund from time to time. There are hereby established two accounts in the Bond Fund, designated as the "Debt Service Account" and the "Surplus Account." There shall initially be deposited into the Debt Service Account upon the issuance of the Bonds the amount set forth in (a) above. Thereafter, during each Bond Year (i.e., each twelve month period commencing on February 2 and ending on the following February 1), as monies are received into the Bond Fund, the Finance Director shall first deposit such monies into the Debt Service Account until an amount has been appropriated thereto sufficient to pay all principal and interest due on the Bonds through the end of the Bond Year. All subsequent monies received in the Bond Fund during the Bond Year shall be appropriated to the Surplus Account. If at any time the amount on hand in the Debt Service Account is insufficient for the payment of principal and interest then due, the Finance Director shall transfer to the Debt Service Account amounts on hand in the Surplus Account to the extent 12 necessary to cure such deficiency. Investment earnings (and losses) on amounts from time to time held in the Debt Service Account and Surplus Account shall be credited or charged to said accounts. If the aggregate balance in the Bond Fund is at any time insufficient to pay all interest and principal then due on all Bonds payable therefrom, the payment shall be made from any fund ofthe City which is available for that purpose, subject to reimbursement from the Surplus Account in the Bond Fund when the balance therein is sufficient, and the City Council covenants and agrees that it will each year levy a sufficient amount of ad valorem taxes to take care of any accumulated or anticipated deficiency, which levy is not subject to any constitutional or statutory limitation. SECTION 5. SPECIAL ASSESSMENTS. The City hereby covenants and agrees that, for the payment of the cost of the Projects, the City has done or will do and perform all acts and things necessary for the final and valid levy of special assessments in an amount not less than 20% of the cost of each of the improvements fmanced by the Bonds. The City estimates it will levy special assessments in the aggregate principal amount of $ . It is estimated that the principal and interest on such special assessments will be levied and collected in the years and amounts shown on Appendix I attached hereto. In the event any such assessment shall at any time be held invalid with respect to any lot or tract of land, due to any error, defect or irregularity in any action or proceeding taken or to be taken by the City or by the City Council or by any of the officers or employees of the City, either in the making of such assessment or in the performance of any condition precedent thereto, the City hereby covenants and agrees that it will forthwith do all such further things and take all such further proceedings as shall be required by law to make such assessment a valid and binding lien upon said property. SECTION 6. PLEDGE OF TAXING POWERS. For the prompt and full payment of the principal of and interest on the Bonds as such payments respectively become due, the full faith, credit and unlimited taxing powers of the City shall be and are hereby irrevocably pledged. To provide moneys for the payment of principal of and interest on the Bonds as required by Minnesota Statutes, Section 475.61, Subdivision 1, there is hereby levied on all of taxable property in the City a direct, annual ad valorem tax which shall be spread upon the tax rolls for collection in the years and amounts as follows, as a part of other general taxes of the City, as follows: Levy Years Collection Years Amount 2008-2022 2009-2023 See Attached Levy Computation SECTION 7. DEFEASANCE. When all of the Bonds have been discharged as provided in this section, all pledges, covenants and other rights granted by this resolution to the registered owners of the Bonds shall cease. The City may discharge its obligations with respect to any Bonds which are due on any date by depositing with the Registrar on or before that date a sum sufficient for the payment thereof in full; or, if any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Registrar a sum sufficient for the payment thereof in full with interest accrued from the due date to the date of such deposit. The City may also discharge its obligations with respect to any prepayable Bonds called for redemption on any 13 date when they are prepayable according to their terms, by depositing with the Registrar 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 herein. The City may also at any time discharge its obligations with respect to any Bonds, subject to the provisions of law now or hereafter authorizing and regulating such action, by depositing irrevocably in escrow, with a bank qualified by law as an escrow agent for this purpose, cash or securities which are authorized by law to be so deposited, bearing interest payable at such time and at such rates and maturing or callable at the holder's option on such dates as shall be required to pay all principal and interest to become due thereon to maturity or earlier designated redemption date. Provided, however, that if such deposit is made more than ninety days before the maturity date or specified redemption date of the Bonds to be discharged, the City shall have received a written opinion of Bond Counsel to the effect that such deposit does not adversely affect the exemption of interest on any Bonds from federal income taxation and a written report of an accountant or investment banking firm verifying that the deposit is sufficient to pay when due all of the principal and interest on the Bonds to be discharged on and before their maturity dates or earlier designated redemption date. SECTION 8. CERTIFICATION OF PROCEEDINGS. 8.01. Registration of Bonds. The City Administrator is hereby authorized and directed to file a certified copy of this resolution with the County Treasurer-Auditor of Dakota County and obtain a certificate that the Bonds have been duly entered upon the Auditor's bond register. 8.02. Authentication of Transcript. The officers of the City and the County Treasurer- Auditor are hereby authorized and directed to prepare and furnish to the Purchaser and to Dorsey & Whitney LLP, Bond Counsel, certified copies of all proceedings and records relating to the Bonds and such other affidavits, certificates and information as may be required to show the facts relating to the legality and marketability of the Bonds, as the same appear from the books and records in their custody and control or as otherwise known to them, and all such certified copies, affidavits and certificates, including any heretofore furnished, shall be deemed representations of the City as to the correctness of all statements contained therein. 8.03. Official Statement. The Official Statement relating to the Bonds, dated May 30,2008, relating to the Bonds prepared and distributed by Ehlers & Associates, Inc. is hereby approved. Ehlers & Associates, Inc., is hereby authorized on behalf of the City to prepare and distribute to the Purchaser within seven business days from the date hereof, a supplement to the Official Statement listing the offering price, the interest rates, selling compensation, delivery date, the underwriters and such other information relating to the Bonds required to be included in the Official Statement by Rule 15c2-12 adopted by the Securities and Exchange Commission (the SEC) under the Securities Exchange Act of 1934. The officers ofthe City are hereby authorized and directed to execute such certificates as may be appropriate concerning the accuracy, completeness and sufficiency of the Official Statement. 8.04. Authorization of Payment of Certain Costs of Issuance of the Bonds. The City authorizes the Purchaser to forward the amount of Bond proceeds allocable to the payment of issuance expenses to U.S. Trust Company, Minneapolis, Minnesota, on the closing date for further distribution as directed by the City's fmancial advisor, Ehlers & Associates, Inc. 14 SECTION 9. TAX COVENANTS; ARBITRAGE MATTERS; REIMBURSEMENT AND CONTINUING DISCLOSURE. 9.01. General Tax Covenant. The City covenants and agrees with the registered owners of the Bonds that it will not take, or permit to be taken by any of its officers, employees or agents, any actions that would cause interest on the Bonds to become includable in gross income of the recipient under the Internal Revenue Code of 1986, as amended (the Code) and applicable Treasury Regulations (the Regulations), and covenants to take any and all actions within its powers to ensure that the interest on the Bonds will not become includable in gross income of the recipient under the Code and the Regulations. In particular, the City covenants and agrees that all proceeds of the Bonds deposited in the Construction Fund will be expended solely for the payment of the costs of the Projects (or other improvements authorized pursuant to Chapter 429). All improvements so financed will be owned and maintained by the City as part of the public infrastructure of the City and available for use by members of the general public on a substantially equal basis. The City shall not enter into any lease, management, use or other agreement or contract with any non-governmental person relating to the use of the Projects or security for the payment of the Bonds which might cause the Bonds to be considered "private activity bonds" or "private loan bonds" pursuant to Section 141 of the Code. 9.02. Arbitrage Certification. The Mayor and City Administrator being the officers of the City charged with the responsibility for issuing the Bonds pursuant to this resolution, are authorized and directed to execute and deliver to the Purchaser a certificate in accordance with Section 148 of the Code, and applicable Regulations, stating the facts, estimates and circumstances in existence on the date of issue and delivery of the Bonds which make it reasonable to expect that the proceeds of the Bonds will not be used in a manner that would cause the Bonds to be "arbitrage bonds" within the meaning of the Code and Regulations. 9.03. Arbitrage Rebate. The City acknowledges that the Bonds are subject to the rebate requirements of Section 148(f) of the Code. The City covenants and agrees to retain such records, make such determinations, file such reports and documents and pay such amounts at such times as are required under Section 148(f) and applicable Regulations to preserve the exclusion of interest on the Bonds from gross income for federal income tax purposes, unless the Bonds qualify for an exception from the rebate requirement pursuant to one of the spending exceptions set forth in Section 1.148-7 of the Regulations and no "gross proceeds" of the Bonds (other than amounts constituting a "bona fide debt service fund") arise during or after the expenditure of the original proceeds thereof. 9.04. Qualified Tax-Exempt Obligations. The Council hereby designates the Bonds as "qualified tax-exempt obligations" for purposes of Section 265(b )(3) of the Code relating to the disallowance of interest expense for financial institutions, and hereby finds that the reasonably anticipated amount of tax-exempt obligations which are not private activity bonds (not treating qualified 501(c)(3) bonds under Section 145 of the Code as private activity bonds for the purpose of this representation) which will be issued by the City and all subordinate entities during calendar year 2008 does not exceed $10,000,000. 15 9.05. Reimbursement. The City certifies that the proceeds of the Bonds will not be used by the City to reimburse itself for any expenditure with respect to the Projects which the City paid or will have paid more than 60 days prior to the issuance of the Bonds unless, with respect to such prior expenditures, the City shall have made a declaration of official intent which complies with the provisions of Section 1.150-2 of the Regulations; provided that this certification shall not apply (i) with respect to certain de minimis expenditures, if any, with respect to the Projects meeting the requirements of Section 1.150-2(f)(1) of the Regulations, or (ii) with respect to "preliminary expenditures" for the Projects as defined in Section 1.150-2(f)(2) ofthe Regulations, including engineering or architectural expenses and similar preparatory expenses, which in the aggregate do not exceed 20% of the "issue price" of the Bonds. 9.06. Continuing Disclosure. (a) Purpose and Beneficiaries. To provide for the public availability of certain information relating to the Bonds and the security therefor and to permit the Purchaser and other participating underwriters in the primary offering of the Bonds to comply with amendments to Rule 15c2-12 promulgated by the SEC under the Securities Exchange Act of 1934 (17 C.F.R. ~ 240.15c2-12), relating to continuing disclosure (as in effect and interpreted from time to time, the Rule), which will enhance the marketability of the Bonds, the City hereby makes the following covenants and agreements for the benefit of the Owners (as hereinafter defined) from time to time of the outstanding Bonds. The City is the only obligated person in respect of the Bonds within the meaning of the Rule for purposes of identifying the entities in respect of which continuing disclosure must be made. The City has complied in all material respects with any undertaking previously entered into by it under the Rule. Ifthe City fails to comply with any provisions of this section, any person aggrieved thereby, including the Owners of any outstanding Bonds, may take whatever action at law or in equity may appear necessary or appropriate to enforce performance and observance of any agreement or covenant contained in this section, including an action for a writ of mandamus or specific performance. Direct, indirect, consequential and punitive damages shall not be recoverable for any default hereunder to the extent permitted by law. Notwithstanding anything to the contrary contained herein, in no event shall a default under this section constitute a default under the Bonds or under any other provision of this resolution. As used in this section, Owner or Bondowner means, in respect of a Bond, the registered owner or owners thereof appearing in the bond register maintained by the Registrar or any Beneficial Owner (as hereinafter defined) thereof, if such Beneficial Owner provides to the Registrar evidence of such beneficial ownership in form and substance reasonably satisfactory to the Registrar. As used herein, Beneficial Owner means, in respect of a Bond, any person or entity which (i) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, such Bond (including persons or entities holding Bonds through nominees, depositories or other intermediaries), or (b) is treated as the owner of the Bond for federal income tax purposes. (b) Information To Be Disclosed. The City will provide, in the manner set forth in subsection (c) hereof, either directly or indirectly through an agent designated by the City, the following information at the following times: (1) on or before 365 days after the end of each fiscal year of the City, commencing with the fiscal year ending December 31, 2007, the following financial information and operating data in respect of the City (the Disclosure Information): 16 (A) the audited financial statements of the City for such fiscal year, containing balance sheets as of the end of such fiscal year and a statement of operations, changes in fund balances and cash flows for the fiscal year then ended, showing in comparative form such figures for the preceding fiscal year of the City, prepared in accordance with generally accepted accounting principles promulgated by the Financial Accounting Standards Board as modified in accordance with the governmental accounting standards promulgated by the Governmental Accounting Standards Board or as otherwise provided under Minnesota law, as in effect from time to time, or, if and to the extent such financial statements have not been prepared in accordance with such generally accepted accounting principles for reasons beyond the reasonable control of the City, noting the discrepancies therefrom and the effect thereof, and certified as to accuracy and completeness in all material respects by the fiscal officer of the City; and (B) to the extent not included in the financial statements referred to in paragraph (A) hereof, the information for such fiscal year or for the period most recently available of the type contained in the Official Statement under the headings: Current Property Valuations; Direct Debt; Tax Levies and Collections; Population Trend and EmploymentJUnemployment, which information may be unaudited. Notwithstanding the foregoing paragraph, if the audited fmancial statements are not available by the date specified, the City shall provide on or before such date unaudited financial statements in the format required for the audited financial statements as part of the Disclosure Information and, within 10 days after the receipt thereof, the City shall provide the audited financial statements. Any or all of the Disclosure Information may be incorporated by reference, if it is updated as required hereby, from other documents, including official statements, which have been submitted to each of the repositories hereinafter referred to under subsection (c) or the SEC. If the document incorporated by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. The City shall clearly identify in the Disclosure Information each document so incorporated by reference. If any part of the Disclosure Information can no longer be generated because the operations of the City have materially changed or been discontinued, such Disclosure Information need no longer be provided if the City includes in the Disclosure Information a statement to such effect; provided, however, if such operations have been replaced by other City operations in respect of which data is not included in the Disclosure Information and the City determines that certain specified data regarding such replacement operations would be a Material Fact (as defmed in paragraph (2) hereof), then, from and after such determination, the Disclosure Information shall include such additional specified data regarding the replacement operations. If the Disclosure Information is changed or this section is amended as permitted by this paragraph (b)(1) or subsection (d), then the City shall include in the next Disclosure Information to be delivered hereunder, to the extent necessary, an explanation of the reasons for the amendment and the effect of any change in the type of financial information or operating data provided. 17 (2) In a timely manner, notice of the occurrence of any of the following events which is a Material Fact (as hereinafter defmed): (A) Principal and interest payment delinquencies; (B) Non-payment related defaults; (C) Unscheduled draws on debt service reserves reflecting financial difficulties; (D) Unscheduled draws on credit enhancements reflecting financial difficulties; (E) Substitution of credit or liquidity providers, or their failure to perform; (F) Adverse tax opinions or events affecting the tax-exempt status of the security; (G) Modifications to rights of security holders; (H) Bond calls; (I) Defeasances; (J) Release, substitution, or sale of property securing repayment of the securities; and (K) Rating changes. As used herein, a Material Fact is a fact as to which a substantial likelihood exists that a reasonably prudent investor would attach importance thereto in deciding to buy, hold or sell a Bond or, if not disclosed, would significantly alter the total information otherwise available to an investor from the Official Statement, information disclosed hereunder or information generally available to the public. Notwithstanding the foregoing sentence, a Material Fact is also an event that would be deemed material for purposes of the purchase, holding or sale of a Bond within the meaning of applicable federal securities laws, as interpreted at the time of discovery of the occurrence of the event. (3) In a timely manner, notice of the occurrence of any of the following events or conditions: (A) the failure ofthe City to provide the Disclosure Information required under paragraph (b)(1) at the time specified thereunder; (B) the amendment or supplementing of this section pursuant to subsection (d), together with a copy of such amendment or supplement and any explanation provided by the City under subsection (d)(2); (C) the termination ofthe obligations of the City under this section pursuant to subsection (d); (D) any change in the accounting principles pursuant to which the financial statements constituting a portion of the Disclosure Information are prepared; and (E) any change in the fiscal year of the City. (c) Manner of Disclosure. The City agrees to make available the information described in subsection (b) to the following entities by telecopy, overnight delivery, mail or other means, as appropriate: 18 (1) the information described in paragraph (1) of subsection (b), to each then nationally recognized municipal securities information repository under the Rule and to any state information depository then designated or operated by the State of Minnesota as contemplated by the Rule (the State Depository), if any; (2) the information described in paragraphs (2) and (3) of subsection (b), to the Municipal Securities Rulemaking Board and to the State Depository, if any; and (3) the information described in subsection (b), to any rating agency then maintaining a rating of the Bonds at the request of the City and, at the expense of such Bondowner, to any Bondowner who requests in writing such information, at the time of transmission under paragraphs (1) or (2) ofthis subsection (c), as the case may be, or, if such information is transmitted with a subsequent time of release, at the time such information is to be released. (d) Term: Amendments: Interpretation. (1) The covenants ofthe City in this section shall remain in effect so long as any Bonds are outstanding. Notwithstanding the preceding sentence, however, the obligations of the City under this section shall terminate and be without further effect as of any date on which the City delivers to the Registrar an opinion of Bond Counsel to the effect that, because of legislative action or final judicial or administrative actions or proceedings, the failure of the City to comply with the requirements of this section will not cause participating underwriters in the primary offering of the Bonds to be in violation of the Rule or other applicable requirements of the Securities Exchange Act of 1934, as amended, or any statutes or laws successory thereto or amendatory thereof. (2) This section (and the form and requirements ofthe Disclosure Information) may be amended or supplemented by the City from time to time, without notice to (except as provided in paragraph (c )(3) hereof) or the consent of the Owners of any Bonds, by a resolution of this Council filed in the office of the recording officer of the City accompanied by an opinion of Bond Counsel, who may rely on certificates ofthe City and others and the opinion may be subject to customary qualifications, to the effect that: (i) such amendment or supplement (a) is made in connection with a change in circumstances that arises from a change in law or regulation or a change in the identity, nature or status of the City or the type of operations conducted by the City, or (b) is required by, or better complies with, the provisions of paragraph (b)(5) of the Rule; (ii) this section as so amended or supplemented would have complied with the requirements of paragraph (b)( 5) of the Rule at the time of the primary offering of the Bonds, giving effect to any change in circumstances applicable under clause (i) (a) and assuming that the Rule as in effect and interpreted at the time of the amendment or supplement was in effect at the time of the primary offering; and (iii) such amendment or supplement does not materially impair the interests of the Bondowners under the Rule. 19 If the Disclosure Information is so amended, the City agrees to provide, contemporaneously with the effectiveness of such amendment, an explanation ofthe reasons for the amendment and the effect, if any, ofthe change in the type of financial information or operating data being provided hereunder. (3) This section is entered into to comply with the continuing disclosure provisions of the Rule and should be construed so as to satisfy the requirements of paragraph (b)(5) of the Rule. (e) Alternative Filing Systems. To the extent City filings or notices are required to be made to each nationally recognized municipal securities information repository under the Rule or to any state information depository, the City reserves the right to use www.DisclosureUSA.org currently maintained by the Municipal Advisory Council of Texas, or any similar system that is acceptable to the SEC as its filing agent. Upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: whereupon the resolution was declared duly passed and adopted. 20 City of Farmington 325 Oak Street Farmington, Minnesota 651.463.7111 . Fax 651.463.2591 www.ci.farmington.mn.us TO: Mayor, Councilmembers and City Administrator FROM: Robin Roland, Finance Director SUBJECT: Adopt Resolution -Sale of $8,545,000 G.O. Improvement Bonds Series 2008B - Finance DATE: June 9, 2008 INTRODUCTION The City Council, at their meeting May 19,2008 authorized the sale of $8,545,000 General Obligation Improvement Bonds of2008B to finance construction of 195th Street. DISCUSSION Competitive bids for the bonds were received today in the offices of Ehlers & Associates, Inc. Preliminary estimates anticipated an interest rate of 4.52% with an anticipated $2,911,848 interest cost over the fifteen year term of the debt. The City received five bids. Morgan Keegan was the low bidder at a net interest rate of 3.786% and a total interest cost of $2,642,472 or $269,376 less than estimated. BUDGET IMPACT Analysis of the bids will be presented at the meeting. ACTION REOUIRED Approve the attached resolution awarding the sale of the $8,545,000 G.O. Improvement Bonds of 2008B to Morgan Keegan. Respectfully submitted, fi~R./ Robin Roland Finance Director CERTIFICATION OF MINUTES RELATING TO $8,545,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2008B Issuer: City of Farmington, Minnesota Governing Body: City Council Kind, date, time and place of meeting: A special meeting held June 9, 2008 at 6:30 o'clock p.m., at the municipal offices in Farmington, Minnesota. Members present: Members absent: Documents Attached: Minutes of said meeting (including): RESOLUTION NO. RESOLUTION AUTHORIZING ISSUANCE, AWARDING SALE, PRESCRIBING THE FORM AND DETAILS AND PROVIDING FOR THE PAYMENT OF $8,545,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2008B I, the undersigned, being the duly qualified and acting recording officer of the public corporation issuing the bonds referred to in the title of this certificate, certify that the documents attached hereto, as described above, have been carefully compared with the original records of said corporation in my legal custody, from which they have been transcribed; that said documents are a correct and complete transcript of the minutes of a meeting of the governing body of said corporation, and correct and complete copies of all resolutions and other actions taken and of all documents approved by the governing body at said meeting, so far as they relate to said bonds; and that said meeting was duly held by the governing body at the time and place and was attended throughout by the members indicated above, pursuant to call and notice of such meeting given as required by law. WITNESS my hand officially as such recording officer this 9th day of June, 2008. City Administrator It was reported that sealed proposals for the purchase of $8,545,000 General Obligation Improvement Bonds, Series 2008B were received prior to 1:00 0' clock p.m., pursuant to the Official Statement distributed to potential purchasers of the Bonds by Ehlers & Associates, Inc., independent financial advisor to the City. The proposals have been publicly opened, read and tabulated and were found to be as follows: (See Attached) Councilmember introduced the following resolution and moved its adoption, which motion was seconded by Councilmember RESOLUTION AUTHORIZING ISSUANCE, AWARDING SALE, PRESCRIBING THE FORM AND DETAILS AND PROVIDING FOR THE PAYMENT OF $8,545,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2008B BE IT RESOLVED by the City Council ofthe City of Farmington, Minnesota (the City), as follows: SECTION 1. AUTHORIZATION AND SALE. 1.01. Authorization. The City Council hereby determines that it is in the best interest of the City to issue its General Obligation Improvement Bonds, Series 2008B (the Bonds), in the principal amount of $8,545,000 pursuant to Minnesota Statutes, Chapters 429 and 475. The proceeds of the Bonds will be used to finance a portion of the 195th Street Improvement Project (collectively, the "Projects"). 1.02. Sale. Pursuant to the Sale Details and the Official Statement prepared on behalf of the City by Ehlers & Associates, Inc., sealed proposals for the purchase of the Bonds were received at or before the time specified for receipt of proposals. The proposals have been opened, publicly read and considered and the purchase price, interest rates and net interest cost under the terms of each proposal have been determined. The most favorable proposal received is that of III ,(the Purchaser), to purchase the Bonds at a price of $ plus accrued interest on all Bonds to the day of delivery and payment, on the further terms and conditions hereinafter set forth. 1.03. Award. The sale of the Bonds is hereby awarded to the Purchaser and the Mayor and City Administrator are hereby authorized and directed to execute a contract on behalf of the City for the sale of the Bonds in accordance with the terms of the proposal. The good faith deposit of the Purchaser shall be retained and deposited by the City until the Bonds have been delivered, and shall be deducted from the purchase price paid at settlement. SECTION 2. BOND TERMS: REGISTRATION: EXECUTION AND DELIVERY. 2.01. Issuance of Bonds. All acts, conditions and things which are required by the Constitution and laws of the State of Minnesota to be done, to exist, to happen and to be performed precedent to and in the valid issuance of the Bonds having been done, now existing, having happened and having been performed, it is now necessary for the City Council to establish the form and terms of the Bonds, to provide security therefor and to issue the Bonds forthwith. 2.02. Maturities: Interest Rates: Denominations and Payment. The Bonds shall be originally dated as of July 8, 2008, shall be in the denomination of $5,000 each, or any integral multiple thereof, of single maturities, shall mature on February 1 in the years and amounts stated below, and shall bear interest from date of issue until paid or duly called for redemption at the annual rates set forth opposite such years and amounts, as follows: Year Amount Rate Year Amount Rate 2009 570,000 % 2017 570,000 % 2010 435,000 2018 595,000 2011 450,000 2019 620,000 2012 470,000 2020 650,000 2013 485,000 2021 675,000 2014 505,000 2022 710,000 2015 525,000 2023 740,000 2016 545,000 [REVISE MATURITY SCHEDULE FOR ANY TERM BONDS] The Bonds shall be issuable only in fully registered form. Interest shall be computed on the basis of a 360 day year composed of twelve 30 day months. The interest on and, upon surrender of each Bond, the principal amount thereof, shall be payable by check or draft issued by the Registrar described herein; provided that, so long as the Bonds are registered in the name of a securities depository, or a nominee thereof, in accordance with Section 2.08 hereof, principal and interest shall be payable in accordance with the operational arrangements of the securities depository. 2.03. Dates and Interest Payment Dates. Upon initial delivery of the Bonds pursuant to Section 2.07 and upon any subsequent transfer or exchange pursuant to Section 2.06, the date of authentication shall be noted on each Bond so delivered, exchanged or transferred. Interest on the Bonds shall be payable on February I and August I in each year, commencing February 1,2009, each such date being referred to herein as an Interest Payment Date, to the persons in whose names the Bonds are registered on the Bond Register, as hereinafter defined, at the Registrar's close of business on the fifteenth day of the calendar month next preceding such Interest Payment Date, whether or not such day is a business day. 2.04. Redemption. Bonds maturing in 2018 and later years shall be subject to redemption and prepayment at the option of the City, in whole or in part, in such order of maturity dates as the City may select and, within a maturity, by lot as selected by the Registrar (or, if applicable, by the bond depository in accordance with its customary procedures) in multiples of $5,000, on February 1,2017, and on any date thereafter, at a price equal to the principal amount thereof and accrued interest to the date of redemption. The City Administrator shall cause notice of the call for redemption thereofto be published as required by law, and at least thirty days prior to the designated redemption date, shall cause notice of call for redemption to be mailed, by first class mail, to the registered holders of any Bonds to be redeemed at their addresses as they appear on the bond register described in Section 2.06 hereof, but no defect in -3- or failure to give such mailed notice of redemption shall affect the validity of proceedings for the redemption of any Bond not affected by such defect or failure. Official notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified and from and after such date (unless the City shall default in the payment of the redemption price) such Bonds or portions of Bonds shall cease to bear interest. Upon partial redemption of any Bond, a new Bond or Bonds will be delivered to the owner without charge, representing the remaining principal amount outstanding. [COMPLETE THE FOLLOWING PROVISIONS IF THERE ARE TERM BONDS- ADD ADDITIONAL PROVISIONS IF THERE ARE MORE THAN TWO TERM BONDS] [Bonds maturing on February 1,20_ and 20_ (the Term Bonds) shall be subject to mandatory redemption prior to maturity pursuant to the sinking fund requirements of this Section 2.04 at a redemption price equal to the stated principal amount thereof plus interest accrued thereon to the redemption date, without premium. The Registrar shall select for redemption, by lot or other manner deemed fair, on February 1 in each of the following years the following stated principal amounts of such Bonds: Year Principal Amount The remaining $ stated principal amount of such Bonds shall be paid at maturity on February 1,20_. Year Principal Amount The remaining $ stated principal amount of such Bonds shall be paid at maturity on February 1,20_. Notice of redemption shall be given as provided in the preceding paragraph.] 2.05. Appointment of Initial Registrar. The City hereby appoints U.S. Bank National Association in St. Paul, Minnesota, as the initial bond registrar, transfer agent and paying agent (the Registrar). The Mayor and City Administrator are authorized to execute and deliver, on behalf of the City, a contract with the Registrar. Upon merger or consolidation of the Registrar with another corporation, if the resulting corporation is a bank or trust company organized under the laws of the United States or one of the states of the United States and authorized by law to conduct such business, such corporation shall be authorized to act as successor Registrar. The City agrees to pay the reasonable and customary charges of the Registrar for the services performed. The City reserves the right to remove the Registrar, effective upon not less than thirty days' written notice and upon the appointment and acceptance of a successor Registrar, in which event the predecessor Registrar shall deliver all cash and Bonds in its possession to the successor Registrar and shall deliver the Bond Register to the successor Registrar. -4- 2.06. Registration. The effect of registration and the rights and duties of the City and the Registrar with respect thereto shall be as follows: (a) Register. The Registrar shall keep at its principal corporate trust office a register (the Bond Register) in which the Registrar shall provide for the registration of ownership of Bonds and the registration of transfers and exchanges of Bonds entitled to be registered, transferred or exchanged. The term Holder or Bondholder as used herein shall mean the person (whether a natural person, corporation, association, partnership, trust, governmental unit, or other legal entity) in whose name a Bond is registered in the Bond Register. (b) Transfer of Bonds. Upon surrender for transfer of any Bond duly endorsed by the registered owner thereof or accompanied by a written instrument of transfer, in form satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly authorized by the registered owner in writing, the Registrar shall authenticate and deliver, in the name of the designated transferee or transferees, one or more new Bonds of a like aggregate principal amount and maturity, as requested by the transferor. The Registrar may, however, close the books for registration of any transfer after the fifteenth day of the month preceding each interest payment date and until such interest payment date. (c) Exchange of Bonds. Whenever any Bonds are surrendered by the registered owner for exchange the Registrar shall authenticate and deliver one or more new Bonds of a like aggregate principal amount and maturity, as requested by the registered owner or the owner's attorney in writing. (d) Cancellation. All Bonds surrendered for payment, transfer or exchange shall be promptly canceled by the Registrar and thereafter disposed of. The Registrar shall furnish the City at least once each year a certificate setting forth the principal amounts and numbers of Bonds canceled and destroyed. (e) Improper or Unauthorized Transfer. When any Bond is presented to the Registrar for transfer, the Registrar may refuse to transfer the same until it is satisfied that the endorsement on such Bond or separate instrument of transfer is valid and genuine and that the requested transfer is legally authorized. The Registrar shall incur no liability for the refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (f) Persons Deemed Owners. The City and the Registrar may treat the person in whose name any Bond is at any time registered in the bond register as the absolute owner of the Bond, whether the Bond shall be overdue or not, for the purpose of receiving payment of or on account of, the principal of and interest on the Bond and for all other purposes; and all payments made to any registered owner or upon the owner's order shall be valid and effectual to satisfy and discharge the liability upon Bond to the extent of the sum or sums so paid. -5- (g) Taxes. Fees and Charges. For every transfer or exchange of Bonds (except for an exchange upon a partial redemption of a Bond), the Registrar may impose a charge upon the owner thereof sufficient to reimburse the Registrar for any tax, fee or other governmental charge required to be paid with respect to such transfer or exchange. (h) Mutilated. Lost. Stolen or Destroyed Bonds. In case any Bond shall become mutilated or be destroyed, stolen or lost, the Registrar shall deliver a new Bond of like amount, number, maturity date and tenor in exchange and substitution for and upon cancellation of any such mutilated Bond or in lieu of and in substitution for any Bond destroyed, stolen or lost, upon the payment ofthe reasonable expenses and charges of the Registrar in connection therewith; and, in the case of a Bond destroyed, stolen or lost, upon filing with the Registrar of evidence satisfactory to it that the Bond was destroyed, stolen or lost, and of the ownership thereof, and upon furnishing to the Registrar of an appropriate bond or indemnity in form, substance and amount satisfactory to it, in which both the City and the Registrar shall be named as obligees. All Bonds so surrendered to the Registrar shall be canceled by it and evidence of such cancellation shall be given to the City. If the mutilated, destroyed, stolen or lost Bond has already matured or been called for redemption in accordance with its terms it shall not be necessary to issue a new Bond prior to payment. (i) Authenticating Agent. The Registrar is hereby designated authenticating agent for the Bonds, within the meaning of Minnesota Statutes, Section 475.55, Subdivision 1, as amended. G) Valid Obligations. All Bonds issued upon any transfer or exchange of Bonds shall be the valid obligations ofthe City, evidencing the same debt, and entitled to the same benefits under this Resolution as the Bonds surrendered upon such transfer or exchange. 2.07. Execution. Authentication and Delivery. The Bonds shall be prepared under the direction of the City Administrator and shall be executed on behalf of the City by the signatures of the Mayor and the City Administrator, provided that the signatures may be printed, engraved or lithographed facsimiles of the originals. In case any officer whose signature or a facsimile of whose signature shall appear on the Bonds shall cease to be such officer before the delivery of any Bond, such signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as if he had remained in office until delivery. Notwithstanding such execution, no Bond shall be valid or obligatory for any purpose or entitled to any security or benefit under this resolution unless and until a certificate of authentication on the Bond has been duly executed by the manual signature of an authorized representative of the Registrar. Certificates of authentication on different Bonds need not be signed by the same representative. The executed certificate of authentication on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. When the Bonds have been prepared, executed and authenticated, the City Administrator shall deliver them to the Purchaser upon payment of the purchase price in accordance with the contract of sale heretofore executed, and the Purchaser shall not be obligated to see to the application ofthe purchase price. -6- 2.08. Securities De{>ository. (a) For purposes of this section the following terms shall have the following meanings: "Beneficial Owner" shall mean, whenever used with respect to a Bond, the person in whose name such Bond is recorded as the beneficial owner of such Bond by a Participant on the records of such Participant, or such person's subrogee. "Cede & Co." shall mean Cede & Co., the nominee ofDTC, and any successor nominee of DTC with respect to the Bonds. "DTC" shall mean The Depository Trust Company of New York, New York. "Participant" shall mean any broker-dealer, bank or other financial institution for which DTC holds Bonds as securities depository. "Representation Letter" shall mean the Representation Letter pursuant to which the City agrees to comply with DTC's Operational Arrangements. (b) The Bonds shall be initially issued as separately authenticated fully registered bonds, and one Bond shall be issued in the principal amount of each stated maturity of the Bonds. Upon initial issuance, the ownership of such Bonds shall be registered in the bond register in the name of Cede & Co., as nominee ofDTC. The Registrar and the City may treat DTC (or its nominee) as the sole and exclusive owner of the Bonds registered in its name for the purposes of payment of the principal of or interest on the Bonds, selecting the Bonds or portions thereof to be redeemed, if any, giving any notice permitted or required to be given to registered owners of Bonds under this resolution, registering the transfer of Bonds, and for all other purposes whatsoever; and neither the Registrar nor the City shall be affected by any notice to the contrary. Neither the Registrar nor the City shall have any responsibility or obligation to any Participant, any person claiming a beneficial ownership interest in the Bonds under or through DTC or any Participant, or any other person which is not shown on the bond register as being a registered owner of any Bonds, with respect to the accuracy of any records maintained by DTC or any Participant, with respect to the payment by DTC or any Participant of any amount with respect to the principal of or interest on the Bonds, with respect to any notice which is permitted or required to be given to owners of Bonds under this resolution, with respect to the selection by DTC or any Participant of any person to receive payment in the event of a partial redemption of the Bonds, or with respect to any consent given or other action taken by DTC as registered owner of the Bonds. So long as any Bond is registered in the name of Cede & Co., as nominee ofDTC, the Registrar shall pay all principal of and interest on such Bond, and shall give all notices with respect to such Bond, only to Cede & Co. in accordance with DTC's Operational Arrangements, and all such payments shall be valid and effective to fully satisfy and discharge the City's obligations with respect to the principal of and interest on the Bonds to the extent of the sum or sums so paid. No person other than DTC shall receive an authenticated Bond for each separate stated maturity evidencing the obligation of the City to make payments of principal and interest. Upon delivery by DTC to the Registrar of written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Co., the Bonds will be transferable to such new nominee in accordance with paragraph (e) hereof. -7- (c) In the event the City determines that it is in the best interest of the Beneficial Owners that they be able to obtain Bonds in the form of bond certificates, the City may notify DTC and the Registrar, whereupon DTC shall notify the Participants of the availability through DTC of Bonds in the form of certificates. In such event, the Bonds will be transferable in accordance with paragraph (e) hereof. DTC may determine to discontinue providing its services with respect to the Bonds at any time by giving notice to the City and the Registrar and discharging its responsibilities with respect thereto under applicable law. In such event the Bonds will be transferable in accordance with paragraph (e) hereof. (d) The execution and delivery of the Representation Letter to DTC by the Mayor or City Administrator is hereby authorized and directed. (e) In the event that any transfer or exchange of Bonds is permitted under paragraph (b) or (c) hereof, such transfer or exchange shall be accomplished upon receipt by the Registrar of the Bonds to be transferred or exchanged and appropriate instruments of transfer to the permitted transferee in accordance with the provisions of this resolution. In the event Bonds in the form of certificates are issued to owners other than Cede & Co., its successor as nominee for DTC as owner of all the Bonds, or another securities depository as owner of all the Bonds, the provisions of this resolution shall also apply to all matters relating thereto, including, without limitation, the printing of such Bonds in the form of bond certificates and the method of payment of principal of and interest on such Bonds in the form of bond certificates. 2.09. Form of Bonds. The Bonds shall be prepared in substantially the following form: -8- UNITED STATES OF AMERICA STATE OF MINNESOTA CITY OF FARMINGTON GENERAL OBLIGATION IMPROVEMENT BOND, SERIES 2008B Interest Rate Maturity Date Date of Original Issue CUSIP No. % February 1,20_ July 8, 2008 311297 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: THOUSAND DOLLARS THE CITY OF FARMINGTON, STATE OF MINNESOTA (the City), acknowledges itself to be indebted and hereby promises to pay to the registered owner named above, or registered assigns, the principal amount specified above on the maturity date specified above, with interest thereon from the date hereof at the annual rate specified above, payable on February I and August I in each year, commencing February 1,2009, to the person in whose name this Bond is registered at the close of business on the fifteenth day (whether or not a business day) of the immediately preceding month, all subject to the provisions referred to herein with respect to the redemption of the principal of this Bond before maturity. Interest hereon shall be computed on the basis of a 360-day year composed of twelve 30-day months. The interest hereon and, upon presentation and surrender hereof at the principal office of the agent of the Registrar described below, the principal hereof are payable in lawful money of the United States of America by check or draft drawn on U.S. Bank National Association, as bond registrar, transfer agent and paying agent, or its successor designated under the Resolution described herein (the Registrar), or its designated successor under the Resolution described herein. For the prompt and full payment of such principal and interest as the same respectively become due, the full faith and credit and taxing powers of the City have been and are hereby irrevocably pledged. This Bond is one of an issue (the Bonds) in the aggregate principal amount of $8,545,000, issued pursuant to a resolution adopted by the City Council on June 9, 2008 (the Resolution) to fmance a portion of the 195th Street Improvement Project, and is issued pursuant to and in full conformity with the Constitution and laws of the State of Minnesota thereunto enabling, including Minnesota Statutes, Chapters 429 and 475. The Bonds are issuable only in fully registered form, in denominations of $5,000 or any integral multiple thereof, of single maturities. Bonds maturing in 2018 and later years are each subject to redemption and prepayment at the option of the City, in whole or in part, in such order of maturity dates as the City may select and, within a maturity, by lot as selected by the Registrar (or, if applicable, by the bond depository in accordance with its customary procedures) in multiples of $5,000 on February 1,2017, and on any date thereafter, at a price equal to the principal amount thereof plus interest accrued to the date of redemption. The City will cause notice of the call for redemption to be published as required by law and, at least thirty days prior to the designated redemption -9- date, will cause notice of the call thereof to be mailed by first class mail to the registered owner of any Bond to be redeemed at the owner's address as it appears on the bond register maintained by the Registrar, but no defect in or failure to give such mailed notice of redemption shall affect the validity of proceedings for the redemption of any Bond not affected by such defect or failure. Official notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified, and from and after such date (unless the City shall default in the payment of the redemption price) such Bonds or portions of Bonds shall cease to bear interest. Upon partial redemption of any Bond, a new Bond or Bonds will be delivered to the registered owner without charge, representing the remaining principal amount outstanding. [COMPLETE THE FOLLOWING PROVISIONS IF THERE ARE TERM BONDS- ADD ADDITIONAL PROVISIONS IF THERE ARE MORE THAN TWO TERM BONDS] [Bonds maturing in the year 20_ and 20_ shall be subject to mandatory redemption, at a redemption price equal to their principal amount plus interest accrued thereon to the redemption date, without premium, on February 1 in each of the years shown below, in an amount equal to the following principal amounts: Term Bonds Maturing in 20-- Term Bonds Maturing in 20-- Sinking Fund Payment Date Aggregate Principal Amount Sinking Fund Payment Date Aggregate Principal Amount $ $ Notice of redemption shall be given as provided in the preceding paragraph.] As provided in the Resolution and subject to certain limitations set forth therein, this Bond is transferable upon the books of the City at the principal office of the Registrar, by the registered owner hereof in person or by the owner's attorney dilly authorized in writing upon surrender hereoftogether with a written instrument of transfer satisfactory to the Registrar, duly executed by the registered owner or the owner's attorney; and may also be surrendered in exchange for Bonds of other authorized denominations. Upon such transfer or exchange the City will cause a new Bond or Bonds to be issued in the name of the transferee or registered owner, of the same aggregate principal amount, bearing interest at the same rate and maturing on the same date, subject to reimbursement for any tax, fee or governmental charge required to be paid with respect to such transfer or exchange. The Bonds have been designated by the City as "qualified tax-exempt obligations" pursuant to Section 265(b)(3) of the Internal Revenue Code of 1986. -10- The City and the Registrar may deem and treat the person in whose name this Bond is registered as the absolute owner hereof, whether this Bond is overdue or not, for the purpose of receiving payment and for all other purposes, and neither the City nor the Registrar shall be affected by any notice to the contrary. Notwithstanding any other provisions of this Bond, so long as this Bond is registered in the name of Cede & Co., as nominee of The Depository Trust Company, or in the name of any other nominee of The Depository Trust Company or other securities depository, the Registrar shall pay all principal of and interest on this Bond, and shall give all notices with respect to this Bond, only to Cede & Co. or other nominee in accordance with the operational arrangements of The Depository Trust Company or other securities depository as agreed to by the City. IT IS HEREBY CERTIFIED, RECITED, COVENANTED AND AGREED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota to be done, to exist, to happen and to be performed preliminary to and in the issuance of this Bond in order to make it a valid and binding general obligation of the City in accordance with its terms, have been done, do exist, have happened and have been performed as so required; that prior to the issuance hereof the City has levied or agreed to levy special assessments on property specially benefited by the improvements financed by the Bonds and ad valorem taxes on all taxable property within the City, collectible in the years and amounts required to produce sums not less than five percent in excess ofthe principal of and interest on the Bonds as such principal and interest respectively become due, and has appropriated such special assessments and ad valorem taxes to its General Obligation Improvement Bonds, Series 2008B Bond Fund for the payment of principal and interest; that if necessary for payment of principal and interest, additional ad valorem taxes are required to be levied upon all taxable property in the City, without limitation as to rate or amount; and that the issuance of this Bond, together with all other indebtedness of the City outstanding on the date hereof and on the date of its actual issuance and delivery, does not cause the indebtedness of the City to exceed any constitutional or statutory limitation of indebtedness. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security or benefit under the Resolution until the Certificate of Authentication hereon shall have been executed by the Registrar by manual signature of one of its authorized representatives. IN WITNESS WHEREOF, the City of Farmington, State of Minnesota, by its City Council, has caused this Bond to be executed on its behalf by the facsimile signatures of the Mayor and City Administrator. CITY OF FARMINGTON, MINNESOTA (facsimile signature - City Administrator) (facsimile signature - Mayor) -11- CERTIFICATE OF AUTHENTICATION This is one of the Bonds delivered pursuant to the Resolution mentioned within. Date of Authentication: U.S. BANK NATIONAL ASSOCIATION, as Registrar By Authorized Representative The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to the applicable laws or regulations: TEN ENT - as tenants by the entireties UTMA ................... as Custodian for....... .............. (Cust) (Minor) under Uniform Transfers to Minors Act.............. (State) TEN COM - as tenants in common JT TEN -- as joint tenants with right of survivorship and not as tenants in common Additional abbreviations may also be used. ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto the within Bond and all rights thereunder, and does hereby irrevocably constitute and appoint attorney to transfer the said Bond on the books kept for registration of the within Bond, with full power of substitution in the premises. Dated: NOTICE: The assignor's signature to this assignment must correspond with the name as it appears upon the face of the within Bond in every particular, without alteration or enlargement or any change whatsoever. Signature Guaranteed: Signature(s) must be guaranteed by an "eligible guarantor institution" meeting the requirements of the Registrar, which requirements include membership or participation in STAMP or such other "signature guaranty program" as may be determined by the Registrar in addition to or in substitution for STAMP, all in accordance with the Securities Exchange Act of 1934, as amended. -12- PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE: [end of bond form] SECTION 3. GENERAL OBLIGATION IMPROVEMENT BONDS. SERIES 2008B CONSTRUCTION FUND. There is hereby established on the official books and records of the City a General Obligation Improvement Bonds, Series 2008B Construction Fund (the Construction Fund). The Finance Director shall continue to maintain the Construction Fund until payment of all costs and expenses incurred in connection with the construction of the Projects have been paid. To the Construction Fund there shall be credited from the proceeds of the Bonds an amount equal to the estimated cost of the Projects and from the Construction Fund there shall be paid all construction costs and expenses incurred by the City in construction of the Projects. There shall also be credited to the Construction Fund all special assessments collected with respect to the Projects until all costs of the Projects have been fully paid. After payment of all construction costs, the Construction Fund shall be discontinued and any Bond proceeds remaining therein may be transferred to the other funds or accounts established for construction of other improvements instituted pursuant to Minnesota Statutes, Chapter 429. All special assessments on hand in the Construction Fund when terminated or thereafter received, and any Bond proceeds not so transferred, shall be credited to the General Obligation Improvement Bonds, Series 2008B Bond Fund of the City. SECTION 4. GENERAL OBLIGATION IMPROVEMENT BONDS. SERIES 2008B BOND FUND. So long as any of the Bonds are outstanding and any principal of or interest thereon unpaid, the Finance Director shall maintain a separate debt service fund on the official books and records of the City to be known as the General Obligation Improvement Bonds, Series 2008B Bond Fund (the Bond Fund), and the principal of and interest on the Bonds shall be payable from the Bond Fund. The City irrevocably appropriates to the Bond Fund (a) any funds received from the Purchaser upon delivery of the Bonds in excess of the amount required by Section 3 to be credited to the Construction Fund and the amounts for payment of costs of issuance of the Bonds described in Section 8.04; (b) the amounts specified in Section 3 above, after payment of all costs of the Projects; (c) all taxes and special assessments levied and collected in accordance with this resolution; and (d) all other moneys as shall be appropriated by the City Council to the Bond Fund from time to time. There are hereby established two accounts in the Bond Fund, designated as the "Debt Service Account" and the "Surplus Account." There shall initially be deposited into the Debt Service Account upon the issuance of the Bonds the amount set forth in (a) above. Thereafter, during each Bond Year (i.e., each twelve month period commencing on February 2 and ending on the following February 1), as monies are received into the Bond Fund, the Finance Director shall first deposit such monies into the Debt Service Account until an amount has been appropriated thereto sufficient to pay all principal and interest due on the Bonds through the end of the Bond Year. All subsequent monies received in the Bond Fund during the Bond Year shall be appropriated to the Surplus Account. If at any time the amount on hand in the Debt Service Account is insufficient for the payment of principal and interest then due, the Finance Director shall transfer to the Debt Service Account amounts on hand in the Surplus Account to the extent necessary to cure such deficiency. Investment earnings (and losses) on amounts from time to -13- time held in the Debt Service Account and Surplus Account shall be credited or charged to said accounts. If the aggregate balance in the Bond Fund is at any time insufficient to pay all interest and principal then due on all Bonds payable therefrom, the payment shall be made from any fund ofthe City which is available for that purpose, subject to reimbursement from the Surplus Account in the Bond Fund when the balance therein is sufficient, and the City Council covenants and agrees that it will each year levy a sufficient amount of ad valorem taxes to take care of any accumulated or anticipated deficiency, which levy is not subject to any constitutional or statutory limitation. SECTION 5. SPECIAL ASSESSMENTS. The City hereby covenants and agrees that, for the payment of the cost of the Projects, the City has done or will do and perform all acts and things necessary for the fmal and valid levy of special assessments in an amount not less than 20% of the cost of each of the improvements financed by the Bonds. The City estimates it will levy special assessments in the aggregate principal amount of $ . It is estimated that the principal and interest on such special assessments will be levied and collected in the years and amounts shown on Appendix I attached hereto. In the event any such assessment shall at any time be held invalid with respect to any lot or tract of land, due to any error, defect or irregularity in any action or proceeding taken or to be taken by the City or by the City Councilor by any ofthe officers or employees of the City, either in the making of such assessment or in the performance of any condition precedent thereto, the City hereby covenants and agrees that it will forthwith do all such further things and take all such further proceedings as shall be required by law to make such assessment a valid and binding lien upon said property. SECTION 6. PLEDGE OF TAXING POWERS. For the prompt and full payment of the principal of and interest on the Bonds as such payments respectively become due, the full faith, credit and unlimited taxing powers of the City shall be and are hereby irrevocably pledged. To provide moneys for the payment of principal of and interest on the Bonds as required by Minnesota Statutes, Section 475.61, Subdivision 1, there is hereby levied on all of taxable property in the City a direct, annual ad valorem tax which shall be spread upon the tax rolls for collection in the years and amounts as follows, as a part of other general taxes of the City, as follows: Levy Years Collection Years Amount 2008-2021 2009-2022 See Attached Levy Computation SECTION 7. DEFEASANCE. When all of the Bonds have been discharged as provided in this section, all pledges, covenants and other rights granted by this resolution to the registered owners of the Bonds shall cease. The City may discharge its obligations with respect to any Bonds which are due on any date by depositing with the Registrar on or before that date a sum sufficient for the payment thereof in full; or, if any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Registrar a sum sufficient for the payment thereof in full with interest accrued from the due date to the date of such deposit. The City may also discharge its obligations with respect to any prepayable Bonds called for redemption on any date when they are prepayable according to their terms, by depositing with the Registrar on or -14- 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 herein. The City may also at any time discharge its obligations with respect to any Bonds, subject to the provisions of law now or hereafter authorizing and regulating such action, by depositing irrevocably in escrow, with a bank qualified by law as an escrow agent for this purpose, cash or securities which are authorized by law to be so deposited, bearing interest payable at such time and at such rates and maturing or callable at the holder's option on such dates as shall be required to pay all principal and interest to become due thereon to maturity or earlier designated redemption date. Provided, however, that if such deposit is made more than ninety days before the maturity date or specified redemption date of the Bonds to be discharged, the City shall have received a written opinion of Bond Counsel to the effect that such deposit does not adversely affect the exemption of interest on any Bonds from federal income taxation and a written report of an accountant or investment banking firm verifying that the deposit is sufficient to pay when due all of the principal and interest on the Bonds to be discharged on and before their maturity dates or earlier designated redemption date. SECTION 8. CERTIFICATION OF PROCEEDINGS. 8.01. Registration of Bonds. The City Administrator is hereby authorized and directed to file a certified copy of this resolution with the County Treasurer-Auditor of Dakota County and obtain a certificate that the Bonds have been duly entered upon the Auditor's bond register. 8.02. Authentication of Transcript. The officers of the City and the County Treasurer- Auditor are hereby authorized and directed to prepare and furnish to the Purchaser and to Dorsey & Whitney LLP, Bond Counsel, certified copies of all proceedings and records relating to the Bonds and such other affidavits, certificates and information as may be required to show the facts relating to the legality and marketability of the Bonds, as the same appear from the books and records in their custody and control or as otherwise known to them, and all such certified copies, affidavits and certificates, including any heretofore furnished, shall be deemed representations of the City as to the correctness of all statements contained therein. 8.03. Official Statement. The Official Statement relating to the Bonds, dated May 30, 2008, relating to the Bonds prepared and distributed by Ehlers & Associates, Inc. is hereby approved. Ehlers & Associates, Inc., is hereby authorized on behalf of the City to prepare and distribute to the Purchaser within seven business days from the date hereof, a supplement to the Official Statement listing the offering price, the interest rates, selling compensation, delivery date, the underwriters and such other information relating to the Bonds required to be included in the Official Statement by Rule 15c2-12 adopted by the Securities and Exchange Commission (the SEC) under the Securities Exchange Act of 1934. The officers of the City are hereby authorized and directed to execute such certificates as may be appropriate concerning the accuracy, completeness and sufficiency of the Official Statement. 8.04. Authorization of Payment of Certain Costs of Issuance of the Bonds. The City authorizes the Purchaser to forward the amount of Bond proceeds allocable to the payment of issuance expenses to U.S. Trust Company, Minneapolis, Minnesota, on the closing date for further distribution as directed by the City's financial advisor, Ehlers & Associates, Inc. -15- SECTION 9. TAX COVENANTS~ ARBITRAGE MATTERS~ REIMBURSEMENT AND CONTINUING DISCLOSURE. 9.01. General Tax Covenant. The City covenants and agrees with the registered owners of the Bonds that it will not take, or permit to be taken by any of its officers, employees or agents, any actions that would cause interest on the Bonds to become includable in gross income ofthe recipient under the Internal Revenue Code of 1986, as amended (the Code) and applicable Treasury Regulations (the Regulations), and covenants to take any and all actions within its powers to ensure that the interest on the Bonds will not become includable in gross income of the recipient under the Code and the Regulations. In particular, the City covenants and agrees that all proceeds of the Bonds deposited in the Construction Fund will be expended solely for the payment of the costs of the Projects (or other improvements authorized pursuant to Chapter 429). All improvements so financed will be owned and maintained by the City as part of the public infrastructure of the City and available for use by members of the general public on a substantially equal basis. The City shall not enter into any lease, management, use or other agreement or contract with any non-governmental person relating to the use of the Projects or security for the payment of the Bonds which might cause the Bonds to be considered "private activity bonds" or "private loan bonds" pursuant to Section 141 of the Code. 9.02. Arbitrage Certification. The Mayor and City Administrator being the officers of the City charged with the responsibility for issuing the Bonds pursuant to this resolution, are authorized and directed to execute and deliver to the Purchaser a certificate in accordance with Section 148 of the Code, and applicable Regulations, stating the facts, estimates and circumstances in existence on the date of issue and delivery of the Bonds which make it reasonable to expect that the proceeds of the Bonds will not be used in a manner that would cause the Bonds to be "arbitrage bonds" within the meaning of the Code and Regulations. 9.03. Arbitrage Rebate. The City acknowledges that the Bonds are subject to the rebate requirements of Section 148(f) of the Code. The City covenants and agrees to retain such records, make such determinations, file such reports and documents and pay such amounts at such times as are required under Section 148(f) and applicable Regulations to preserve the exclusion of interest on the Bonds from gross income for federal income tax purposes, unless the Bonds qualify for an exception from the rebate requirement pursuant to one of the spending exceptions set forth in Section 1.148-7 of the Regulations and no "gross proceeds" of the Bonds (other than amounts constituting a "bona fide debt service fund") arise during or after the expenditure of the original proceeds thereof. -16- 9.04. Oualified Tax-Exempt Obligations. The Council hereby designates the Bonds as "qualified tax -exempt obligations" for purposes of Section 265(b )(3) of the Code relating to the disallowance of interest expense for fmancial institutions, and hereby finds that the reasonably anticipated amount of tax-exempt obligations which are not private activity bonds (not treating qualified 50l(c)(3) bonds under Section 145 ofthe Code as private activity bonds for the purpose of this representation) which will be issued by the City and all subordinate entities during calendar year 2008 does not exceed $10,000,000. 9.05. Reimbursement. The City certifies that the proceeds of the Bonds will not be used by the City to reimburse itself for any expenditure with respect to the Projects which the City paid or will have paid more than 60 days prior to the issuance of the Bonds unless, with respect to such prior expenditures, the City shall have made a declaration of official intent which complies with the provisions of Section 1.150-2 of the Regulations; provided that this certification shall not apply (i) with respect to certain de minimis expenditures, if any, with respect to the Projects meeting the requirements of Section 1. 150-2(f)(1) of the Regulations, or (ii) with respect to "preliminary expenditures" for the Projects as defined in Section 1.150-2(f)(2) of the Regulations, including engineering or architectural expenses and similar preparatory expenses, which in the aggregate do not exceed 20% ofthe "issue price" of the Bonds. 9.06. Continuing Disclosure. (a) Purpose and Beneficiaries. To provide for the public availability of certain information relating to the Bonds and the security therefor and to permit the Purchaser and other participating underwriters in the primary offering of the Bonds to comply with amendments to Rule 15c2-12 promulgated by the SEC under the Securities Exchange Act of 1934 (17 C.F.R. ~ 240.15c2-12), relating to continuing disclosure (as in effect and interpreted from time to time, the Rule), which will enhance the marketability of the Bonds, the City hereby makes the following covenants and agreements for the benefit of the Owners (as hereinafter defined) from time to time of the outstanding Bonds. The City is the only obligated person in respect of the Bonds within the meaning of the Rule for purposes of identifying the entities in respect of which continuing disclosure must be made. The City has complied in all material respects with any undertaking previously entered into by it under the Rule. If the City fails to comply with any provisions of this section, any person aggrieved thereby, including the Owners of any outstanding Bonds, may take whatever action at law or in equity may appear necessary or appropriate to enforce performance and observance of any agreement or covenant contained in this section, including an action for a writ of mandamus or specific performance. Direct, indirect, consequential and punitive damages shall not be recoverable for any default hereunder to the extent permitted by law. Notwithstanding anything to the contrary contained herein, in no event shall a default under this section constitute a default under the Bonds or under any other provision of this resolution. As used in this section, Owner or Bondowner means, in respect of a Bond, the registered owner or owners thereof appearing in the bond register maintained by the Registrar or any Beneficial Owner (as hereinafter defined) thereof, if such Beneficial Owner provides to the Registrar evidence of such beneficial ownership in form and substance reasonably satisfactory to the Registrar. As used herein, Beneficial Owner means, in respect of a Bond, any person or entity which (i) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, such Bond (including persons or entities holding Bonds through nominees, depositories or other intermediaries), or (b) is treated as the owner of the Bond for federal income tax purposes. -17- (b) Information To Be Disclosed. The City will provide, in the manner set forth in subsection (c) hereof, either directly or indirectly through an agent designated by the City, the following information at the following times: (1) on or before 365 days after the end of each fiscal year of the City, commencing with the fiscal year ending December 31, 2007, the following fmancial information and operating data in respect of the City (the Disclosure Information): (A) the audited fmancial statements of the City for such fiscal year, containing balance sheets as of the end of such fiscal year and a statement of operations, changes in fund balances and cash flows for the fiscal year then ended, showing in comparative form such figures for the preceding fiscal year of the City, prepared in accordance with generally accepted accounting principles promulgated by the Financial Accounting Standards Board as modified in accordance with the governmental accounting standards promulgated by the Governmental Accounting Standards Board or as otherwise provided under Minnesota law, as in effect from time to time, or, if and to the extent such fmancial statements have not been prepared in accordance with such generally accepted accounting principles for reasons beyond the reasonable control of the City, noting the discrepancies therefrom and the effect thereof, and certified as to accuracy and completeness in all material respects by the fiscal officer of the City; and (B) to the extent not included in the financial statements referred to in paragraph (A) hereof, the information for such fiscal year or for the period most recently available of the type contained in the Official Statement under the headings: Current Property Valuations; Direct Debt; Tax Levies and Collections; Population Trend and EmploymentJUnemployment, which information may be unaudited. Notwithstanding the foregoing paragraph, if the audited financial statements are not available by the date specified, the City shall provide on or before such date unaudited fmancial statements in the format required for the audited fmancial statements as part of the Disclosure Information and, within 10 days after the receipt thereof, the City shall provide the audited financial statements. Any or all of the Disclosure Information may be incorporated by reference, if it is updated as required hereby, from other documents, including official statements, which have been submitted to each of the repositories hereinafter referred to under subsection (c) or the SEC. If the document incorporated by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. The City shall clearly identify in the Disclosure Information each document so incorporated by reference. If any part of the Disclosure Information can no longer be generated because the operations of the City have materially changed or been discontinued, such Disclosure Information need no longer be provided if the City includes in the Disclosure Information a statement to such effect; provided, however, if such operations have been replaced by other City operations in respect of which data is not included in the Disclosure Information and the City determines that certain specified data regarding such replacement operations would be a Material Fact (as defmed in paragraph (2) hereof), then, from -18- and after such determination, the Disclosure Information shall include such additional specified data regarding the replacement operations. If the Disclosure Information is changed or this section is amended as permitted by this paragraph (b)(1) or subsection (d), then the City shall include in the next Disclosure Information to be delivered hereunder, to the extent necessary, an explanation of the reasons for the amendment and the effect of any change in the type of financial information or operating data provided. (2) In a timely manner, notice of the occurrence of any of the following events which is a Material Fact (as hereinafter defined): (A) Principal and interest payment delinquencies; (B) Non-payment related defaults; (C) Unscheduled draws on debt service reserves reflecting financial difficulties; (D) Unscheduled draws on credit enhancements reflecting financial difficulties; (E) Substitution of credit or liquidity providers, or their failure to perform; (F) Adverse tax opinions or events affecting the tax-exempt status of the security; (G) Modifications to rights of security holders; (H) Bond calls; (I) Defeasances; (J) Release, substitution, or sale of property securing repayment of the securities; and (K) Rating changes. As used herein, a Material Fact is a fact as to which a substantial likelihood exists that a reasonably prudent investor would attach importance thereto in deciding to buy, hold or sell a Bond or, if not disclosed, would significantly alter the total information otherwise available to an investor from the Official Statement, information disclosed hereunder or information generally available to the public. Notwithstanding the foregoing sentence, a Material Fact is also an event that would be deemed material for purposes of the purchase, holding or sale of a Bond within the meaning of applicable federal securities laws, as interpreted at the time of discovery of the occurrence of the event. (3) In a timely manner, notice of the occurrence of any of the following events or conditions: (A) the failure of the City to provide the Disclosure Information required under paragraph (b)(1) at the time specified thereunder; (B) the amendment or supplementing of this section pursuant to subsection (d), together with a copy of such amendment or supplement and any explanation provided by the City under subsection (d)(2); (C) the termination ofthe obligations of the City under this section pursuant to subsection (d); (D) any change in the accounting principles pursuant to which the financial statements constituting a portion of the Disclosure Information are prepared; and (E) any change in the fiscal year of the City. -19- (c) Manner of Disclosure. The City agrees to make available the information described in subsection (b) to the following entities by telecopy, overnight delivery, mail or other means, as appropriate: (I) the information described in paragraph (1) of subsection (b), to each then nationally recognized municipal securities information repository under the Rule and to any state information depository then designated or operated by the State of Minnesota as contemplated by the Rule (the State Depository), if any; (2) the information described in paragraphs (2) and (3) of subsection (b), to the Municipal Securities Rulemaking Board and to the State Depository, if any; and (3) the information described in subsection (b), to any rating agency then maintaining a rating of the Bonds at the request of the City and, at the expense of such Bondowner, to any Bondowner who requests in writing such information, at the time of transmission under paragraphs (1) or (2) of this subsection (c), as the case may be, or, if such information is transmitted with a subsequent time of release, at the time such information is to be released. (d) Term; Amendments; Interpretation. (1) The covenants of the City in this section shall remain in effect so long as any Bonds are outstanding. Notwithstanding the preceding sentence, however, the obligations of the City under this section shall terminate and be without further effect as of any date on which the City delivers to the Registrar an opinion of Bond Counsel to the effect that, because of legislative action or final judicial or administrative actions or proceedings, the failure of the City to comply with the requirements of this section will not cause participating underwriters in the primary offering of the Bonds to be in violation of the Rille or other applicable requirements of the Securities Exchange Act of 1934, as amended, or any statutes or laws successory thereto or amendatory thereof. (2) This section (and the form and requirements of the Disclosure Information) may be amended or supplemented by the City :from time to time, without notice to (except as provided in paragraph (c )(3) hereof) or the consent of the Owners of any Bonds, by a resolution of this Council filed in the office of the recording officer of the City accompanied by an opinion of Bond Counsel, who may rely on certificates of the City and others and the opinion may be subject to customary qualifications, to the effect that: (i) such amendment or supplement (a) is made in connection with a change in circumstances that arises :from a change in law or regulation or a change in the identity, nature or status of the City or the type of operations conducted by the City, or (b) is required by, or better complies with, the provisions of paragraph (b)(5) of the Rule; (ii) this section as so amended or supplemented would have complied with the requirements of paragraph (b)( 5) of the Rille at the time of the primary offering of the Bonds, giving effect to any change in circumstances applicable under -20- clause (i) (a) and assuming that the Rule as in effect and interpreted at the time of the amendment or supplement was in effect at the time of the primary offering; and (iii) such amendment or supplement does not materially impair the interests of the Bondowners under the Rule. If the Disclosure Information is so amended, the City agrees to provide, contemporaneously with the effectiveness of such amendment, an explanation of the reasons for the amendment and the effect, if any, of the change in the type of [mancial information or operating data being provided hereunder. (3) This section is entered into to comply with the continuing disclosure provisions of the Rule and should be construed so as to satisfy the requirements of paragraph (b)(5) ofthe Rule. (e) Alternative Filing Systems. To the extent City filings or notices are required to be made to each nationally recognized municipal securities information repository under the Rule or to any state information depository, the City reserves the right to use www.DisclosureUSA.org currently maintained by the Municipal Advisory Council of Texas, or any similar system that is acceptable to the SEC as its filing agent. 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I\) ./>0 Cl) c.n I\) c.n en c.n ~ en en C:n Co en ./>0 co co 0 co ..... I\) ./>0 ..... <fl. Cl) Cl) 0 0 Cl) ..... w 0 .... .... .... Cl) Cl) ..... w w I~ ./>0 ""'" ""'" co w en 0 c.n C:n co ~ ~ co 0 w I\) co 0 ~ W ~ co Cl) 0 ..... co ""'" ""'" en Co w C:n ~ co ./>0 ./>0 I\) c.n ~ I\) co <fl. 0 0 Cl) c.n co co Cl) City of Farmington Bond Ratinq Desiqnations 6/9/2008 Rating firms use more than 20 grades to describe how likely a bond is to default. The higher the grade, the safer the bond. Many mortgage bonds have been sliding down the scale recently Moody's S&P grades grades Aaa AAA Aa1 AA+ Aa2 AA Aa3 A1 [Il'''~. A3 A+ A A- Baa1 Baa2 Baa3 BBB+ BBB BBB- Ba1 BB+ Ba2 BB Ba3 B- B1 B+ B2 B B3 B- Caa1 CCC+ Caa2 CCC Caa3 CCC- Ca CC C CC D A Sampling of government and corporate borrowers with these ratings (S&P) US Treasury State of Nebraska Citigroup Metropolitan Washington Airport Authority Italy AT&T Malaysia Bulgaria Sprint-Nextel Whoe Foods Columbia Harrah's Indonesia Pakistan Ford Motor Six Flags Movie Gallery Ecuador Source: WSJ 08/15/2007 H:\Budget\Financial Ratings Rating Change 6/6/2008 ... Investment Grade Speculative Grade .... pjh ~--_.. -~.. 1) 2) 3) 4) 5) 6) CITY OF FARMINGTON COMPUTATION OF 2009 LEVY LIMIT 2008 Certified NTC Levy 8,869,919 less: GO Bonded debt add: LGA (1,900,760) "levy aid base" 6,969,159 multiply by 1.039 7,240,956 Multiply by 1 7,240,956 * 1 plus half of the percentage increase in the number of households in city Multiply by 1.0315 "adjusted levy limit base" 7,469,046 ** 1 plus one half the percentage increase in CII market value from new construction 7) less: 2009 certified LGA 2009 Levy Limit 7,469,046 I Special levies that can be added: GO Bonded debt Ie 2,535,355 Pro e tax abatements increases in PERA employer contributions increases to fund firefigher relief associations increased police and fire wa e and benefit costs 28,292 Potential 2009 Levy 10,032,693 " CONNECTING & INNOVATING LEAGUE OF MINNESOTA CITIES SINCE 1913 How to estimate your 2009 levy limit . Levy limits will be in effect for cities over 2,500 population for three years, beginning with taxes payable in 2009. . The language on levy limits is contained in the final tax bill of the 2008 session, HF 3149. . The Dept. of Revenue will be certifying levy limits by Sept. 1, 2008. The Dept. will need to collect information from cities in order to make the calculations-the League will provide details about this process as soon as we learn more. Step 1: Start with your city's 2008 certified net tax capacity levy (do not include any market value levies) Step 2: Subtract your 2008 special levies. While levy limits were not in place for 2008, you will need to determine what portion of your 2008 levy was a special levy as defined in MS 275.70, subd 5 and HF 3149. See information on special levies at the bottom of this page. Step 3: Add your 2008 certified local government aid (LGA) amount (if applicable), your 2008 taconite aid amount (if applicable), and your 2008 wind energy production tax (if applicable). The result is your levv aid base. Step 4: Multiply your levy aid base by 1.039 Step 5: Multiply the result of Step 4 by 1 plus one-half of the percentage increase in the number of households in your city over the last year. 'Step 6: Multiply the result of Step 5 by 1 plus one-half of the percentage increase in commercial and industrial market value as a result of new construction. The result is your adjusted levv limit base. Step 7: From your adiusted levv limit base, subtract your 2009 certified LGA (if applicable), your 2009 taconite aid (if applicable), and your 2009 wind energy production tax (if applicable). The result is your 2009 levv limit. Special Levies There are several special levies allowed beyond/this levy limit. Below is a list of the most frequently used "special levies." Amounts for 2008 are subtracted in step 2 above. 2009 amounts are permissible above the 2009 levy limit. There are a total of 22 defined special levies. For a complete list, see MS 275.70, subd 5 and HF 3149. 145 UNIVERSITY AVE. WEST ST. PAUL, MN 55103-2044 PHONE: (651) 281-1200 FAX: (651) 281-1299 , TOLL FREE: (800) 925-1122 WEB: WWWLMC.ORG Page 2 .. Q Levies for bonds and most certificates of indebtedness, · Voter approved levies, · Levies to pay for federal or state matching requirements. · Levies for natural disaster recovery. Gl.. Levies for property tax abatements. 0> Levies for increases in PERA employer contributions, ' · Levies to repay a federal or state loan for a transportation or capital project. G Levy increases to fund police and firefighter relief associations, N~ · Levies related to foreclosure costs '\ rJQ>>J 0 Levies for inc~ed police and firefighter w~e and b~it costs. (~ ~ ~) A very simple example of estimating the levy limit is below. Information needed for calculation: ./ 2008 net tax capacity levy = $125,000 ./ 2008 "special levy" = $1,830 ./ 2008 LGA= $3,000 ./ 2008 taconite aid= $0 ./ 2008 wind energy production tax= $0 ./ Percent change in number of households over last year = 2% ./ Percent change in CI market value as a result of new construction = 0% ./ 2009 LGA= $3,250 ./ 2009 taconite aid= $0 ./ 2009 wind energy production tax= $0 Calculation: Step 1: $125,000 Step 2: $125,000 - $1,830 = $123,170 Step 3: $123,170 + $3,000 +0 +0 = $126,170 (levy aid base) Step 4: $126,170 x 1.039 = $131,091 Step 5: $131,091 x (1 +half of 2%) = $131,091 x 1.01 = $132,402 Step 6: $132,402 x (1 +0) = $132,402 x 1 = $132,402 (adjusted levy limit base) Step 7: $132,402 - $3,250 - 0 - 0 = $129,152 (2009 levy limit) For more information about levy limits, contact the following League of Minnesota Cities staff: · Gary Carlson Director, Intergovernmental Relations (651) 281-1255 or (800) 925-1122 Qcarlson@lmc.orQ · Jennifer O'Rourke Intergovernmental Relations Representative (651) 281-1261 or (800) 925-1122 iorourke@lmc.orQ · Rachel Walker Policy Analysis Manager (651) 281-1236 or (800) 925-1122 rwalker@lmc.orQ (01- ~ ~ ;.> ~~ -S: ?\s: ~~ f'~ ~ ' f' ~' & ~ ~ 01 ('0 U1 'rl ()-" r' t. 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N () en en en 0 ~ ~ ...... N CD 0 ;:+ <0 0 0 C11 C11 <0 0 3i --J m m C11 .j>. 0 .j>. .--J t.) U, en en 0 u, ""0 U, CD .... a. eo N N 0 0 0 0 N m --J --J 0 0 0 0 --J -(fl m t.) t.) () N 0 0 0 N ~ to N CD 0 ;:+ ~ N N C11 0 m m 0 3i m m C11 m 0 m .j>. N N W W 0 Co 0 to W CD a. .j>. N N 0 t.) 0 t.) ~ 0 eo eo 0 --J 0 --J -(fl () O'l N N N CD to 0 0 .... C11 .... t.) N 0 ;:+ N m m C11 C11 eo eo <0 eo ~ 3i N .eo .eo 0 0 C11 --J --J .t.) CD en 0 0 ""0 N ':...J a. .... .... ...... eo N N 0 0 0 --J N N t.) t.) t.) 0 0 0 C11 C11 t.) these levies were adjusted due to the strength of the debt service fund balances CITY OF FARMINGTON, MN ::m~IT: GENERAL FUND REVENUES BY SOURCE ANNUAL BUDGET .. ... : ::::::W~JJ:: :::W~Ai:/ .'=::'l~.bB~8:::: :::::::Si~d.::::: :~~~~6::: :::~:b~~~~~:::: :::)~~~~~:j:: $ $ $ $ $ 4011 4011 4018 ... . ....... .... : <<HttMS::: ... TAXES Ad Valorem Taxes Fire levy Fiscal Disparities Total Taxes 4205 4207 4209 4220 4211 4213 4215 4217 4305 4310 4315 4325 4350 4355 4360 4365 4370 LICENSES & PERMITS Liquor License Beer License Club License Animal License Arcade License Massage License Gambling License/permit other License Building Permits Reinspection Fees Plumbing & Heating Permits Sewer Permits Utility Permits Street Breaking Permits Billboard Permits Buming Permits Other Permits Total Permits 4901 4905 FINES & FORFEITURES Fines DARE Total Fines & Forfeitures 4404 4426 4430 4432 4434 4444 4460 4480 INTERGOVERNMENTAL REVENUES Federal Grants State Aid - Maintenance State Aid - Police State Aid - POST Training State Aid - Fire State Grant - Other Other Dakota County Other lnter-govt Total Intergovernmental 4512 4514 4516 4552 4553 4612 4614 4620 4662 5010 5095 CHARGES FOR SERVICES Customer Service Fees Zoning & Subdivision Fees Pre-Plat Administration Fees Fire Pro!. Contract-Townships Police Services ISD 1921iason Erosion & Sediment Control G.I.S. Fees Public Works Charges Recreation Program Fees Sale of Assets Franchise Fee Total Charges for services 4955 5355 5350 MISCELLANEOUS REVENUES Investment income Donations Miscellaneous Revenues Total miscellaneous revenues TRANSFERS Private Capital Projects EDA Liquor Operations Sewer Storm Water Refuse Water Total Transfers In TOTAL GENERAL FUND REVENUES 4,467,814 62,500 792,713 5,323,027 16,150 2,575 900 12,731 350 650 1,455 1,200 632,162 940 81,719 14,425 3,910 70 2,220 5,311 7,482 784,250 82,873 3,762 86,635 4,000 136,232 122,663 8,348 111,117 18,253 21,185 5,000 426,798 3,947 11,791 13,795 107,513 128,908 11,800 3,970 1,394 115,381 38,267 436,766 260,965 694 19,086 280,745 100,000 36,500 57,000 41,200 56,200 57,000 347,900 7,686,121 5,143,973 67,500 927,527 6,139,000 15,650 2,750 900 2,340 350 1,600 970 1,950 1,009,358 542 152,330 8,633 2,660 140 1,590 4,950 10,450 1,217,163 75,411 75,411 3,961 146,846 137,740 8,442 97,588 1,050 14,987 927 411,541 573 2,250 4,796 178,580 150,542 15,218 10,571 4,113 135,844 11,498 50,000 563,985 353,330 250 24,020 377,600 58,000 58,000 58,000 58,000 58,000 290,000 9,074,700 5,969,241 70,200 929,718 6,969,159 17,500 1,000 900 9,000 350 500 1,600 1,600 407,900 65,000 14,000 2,000 100 2,000 4,000 5,000 532,450 85,000 85,000 136,000 120,000 8,000 111,000 10,000 385,000 1,000 2,000 10,000 110,000 150,000 15,000 10,000 1,000 132,000 75,000 506,000 250,000 30,000 280,000 61,000 61,000 61,000 61,000 61,000 305,000 9,062,609 5,969,241 70,200 929,718 6,969,159 17,500 1,000 900 9,000 350 500 1,600 1,600 172,900 50,000 14,000 2,000 100 2,000 4,000 5,000 282,450 109,000 109,000 136,000 120,000 8,000 111,000 10,000 385,000 1,000 2,000 10,000 110,000 153,200 15,000 10,000 1,000 132,000 75,000 509,200 250,000 30,000 280,000 48,000 61,000 61,000 61,000 61,000 61,000 353,000 8,887,809 6,169,241 70,200 929,718 7,169,159 17,500 1,000 900 9,000 350 500 1,600 1,600 172,900 50,000 14,000 2,000 100 2,000 4,000 5,000 282,450 109,000 109,000 136,000 120,000 8,000 111,000 10,000 385,000 1,000 2,000 10,000 110,000 153,200 15,000 10,000 1,000 132,000 75,000 509,200 250,000 30,000 280,000 48,000 63,000 63,000 63,000 63,000 63,000 363,000 9,097,809 200,000 200,000 2,000 2,000 2,000 2,000 2,000 10,000 210,000 3.4% 0.0% 0.0% o 0.0% 0,0% 0.0% 0.0% 0,0% 0.0% 0,0% 0,0% 0,0% 0,0% 0.0% 0,0% 0.0% 0,0% 0,0% 0.0% 0,0% 0.0% 0.0% 0,0% 0.0% 0,0% 0.0% 0,0% 0.0% 0.0% 0,0% 0,0% 0.0% 0.0% 0,0% 0,0% 0,0% 0.0% 0.0% 0.0% 0,0% 0.0% 0,0% 0,0% 0.0% 0,0% 3.3% 3.3% 3.3% 3,3% 3.3% CITY OF FARMINGTON, MN FUNCTION: All FUND: General DEPT. & DIV: All ANNUAL BUDGET BUSINESS UNIT All SUMMARY OF EXPENDITURES PERSONAL SERVICES 6110 Salaries-full time 3,465,560 3,747,568 3,965,346 4,084,306 118,960 3,00% 6112 Overtime-full time 107,127 186,915 119,046 122,617 3,571 3,00% 6120 Salaries-part time 278,937 301,705 286,565 295,162 8,597 3.00% 6152 FICA/Medicare 203,304 214,819 223,310 227,513 4,203 1,88% 6154 PERA 278,900 340,422 379,111 407,403 28,292 7.46% 6158 Fire pension aid 173,617 165,088 182,200 181,200 (1,000) -0,55% 6158 Employee benefits 624,314 622,127 702,885 738,899 36,014 5,12% Total Personal Services 5,131,759 5,578,644 5,858,463 6,057,100 198,638 3,39% SUPPLIES 6210 Office supplies 43,313 32,925 43,350 43,350 0.00% 6220 Equipment supplies 27,923 31,103 42,302 42,302 0.00% 6230 Vehicle supplies 21,233 40,217 37,322 37,322 0.00% 6232 Vehicle tires 4,785 9,822 5,100 5,100 0.00% 6234 Vehicle licenses 1,426 1,172 1,705 1,705 0,00% 6240 Building supplies 9,359 8,803 6,550 6,550 0.00% 6242 Cleaning supplies 3,895 1,010 5,000 5,000 0.00% 6250 Other supplies 71,980 67,774 78,235 78,235 0,00% 6253 Street materials 78,651 94,317 93,529 93,529 0.00% 6254 Signs & striping materials 4,895 7,298 7,500 7,500 0.00% 6255 Landscaping materials 370 4,397 4,810 4,810 0.00% 6260 Chemicals 2,257 2,253 4,500 4,500 0.00% 6272 Fuel 110,362 123,806 136,075 136,075 0.00% 6280 Books & Periodicals 6290 Uniforms 48,754 45,243 46,200 46,200 0,00% Total Supplies 429,203 470,140 512,178 512,178 0,00% OTHER SERVICES & CHARGES 6401 Professional services 287,754 373,824 361,941 361,941 0,00% 6402 Data Processing 153,888 128,196 132,647 132,647 0,00% 6403 Legal 135,810 117,585 146,066 146,066 0,00% 6404 IT services 111,179 209,792 209,792 0,00% 6411 Telephone 64,276 60,605 38,200 38,200 0,00% 6412 Cellular Phone 31,320 31,662 18,865 18,865 0,00% 6421 Municipal Services 15,770 17,072 14,700 14,700 0,00% 6422 Electric 179,703 193,255 180,400 180,400 0,00% 6423 Gas 46,954 53,677 52,500 52,500 0,00% 6426 Insurance Premiums 136,000 127,114 136,000 136,000 0.00% 6445 Postage 15,844 16,424 19,450 19,450 0,00% 6450 Outside printing 20,525 20,579 27,800 27,800 0.00% 6455 Legal notices publication 3,791 3,843 4,900 4,900 0,00% 6460 Dues & subScriptions 37,201 39,303 47,968 47,968 0,00% 6470 Training & subsistance 44,714 67,779 84,665 84,665 0.00% 6485 Mileage reimbursement 7,359 7,554 11,190 11,190 0,00% 6492 Advertising 267 560 2,000 2,000 0,00% 6494 Employment advertising 9,623 5,280 7,000 7,000 0,00% 6505 Equipment main!. service 47,865 40,996 67,130 67,130 0.00% 6510 Vehicle maintenance 170,252 146,965 138,733 138,733 0,00% 6515 Building maintenance 7,512 8,198 14,150 14,150 0,00% 6535 Other repair 3,868 1,565 4,000 4,000 0,00% 6555 Equipment rental 52,406 52,742 56,400 56,400 0,00% 6570 Program expense 38,736 37,433 38,000 38,000 0,00% 6560 Contracted Services 184,175 290,039 281,000 281,000 0,00% 7420 Miscellaneous 8,089 1,922 2,075 2,075 0,00% Total Other Services & charges 1,703,702 1,955,351 2,097,572 2,097,572 0.00% CAPITAL OUTLAY 6915 Building 13,000 13,000 0,00% 6940 Vehicles 119,559 211,092 200,000 (11,092) -5,25% 6950 Machinery & Equipment 68,411 87,431 88,000 569 0,65% 6960 Furniture & Office Equipment Total Capital Outlay 187,970 311,523 301,000 (10,523) -3.38% Total 7,264,664 8,192,105 8,779,736 8,967,850 188,115 2,14% ~ :9 ~ '" )> ..... ..... z ~ s: s: -n l 0 3 (I) (I) !!l. 0> '" m m g <Jl <Jl c: ::j" 5' 3 :3 .. .. 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"0 "0 "0 r., ~ ...... a. 00 J\) J\) 0 0 0 -..j J\) J\) t.:l (,,) t.:l 0 0 0 01 01 (,,) r .\~ CITY OF FARMINGTON /~0 COMPARISON OF DEBT LEVIES ~ 2007 2008 2009 I wastewater treatment 1995 60,000 60,000 60,000 pub project rev bnds 2001A 456,438 300,000 456,813 imp bnd 2003A 235,743 244,764 247,708 ref bnd 2004A 17,913 16,600 15,288 imp bnd 2005B 231,275 200,000 227,500 CIP bnd 2005C 165,221 167,596 164,796 imp bnd 2006A 100,000 24,044 21 ,400 pub safety rev bnd 2007 58,475 61 ,450 CIP bnd 2007A 328,581 774,800 equip cert 2004C 334,300 334,300 338,400 equip cert 20050 165,400 166,400 167,200 total 1,766,290 1,900,760 2,535,355 change from prior year 134,470 634,595 7.61% 33.39% these levies were adjusted due to the strength of the debt service fund balances ,:,COOE,:, :'>Ni~H:: CITY OF FARMINGTON, MN :: GENERAL FUND REVENUES BY SOURCE ANNUAL BUDGET ... ..... .................. . . ::: ::::::W~AL.::: :::W~~t:j :::::~B.~b::::::::::Wi~;&.::::! '#~J:.~~b::. :j:~~~k~~:::: ':j:lk~~~~:j:j $ $ $ $ $ 4011 4011 4018 .., ......., .,.......... .. ~i~~!~~j~~~ltEMS~1!1~i , . ..... .. ;: TAXES Ad Valorem Taxes Fire Levy Fiscal Disparities Total Taxes 4205 4207 4209 4220 4211 4213 4215 4217 4305 4310 4315 4325 4350 4355 4360 4365 4370 LICENSES & PERMITS Liquor License Beer License Club License Animal License Arcade License Massage License Gambling License/permit other License Building Permits Reinspection Fees Plumbing & Heating Permits Sewer Permits Utility Permits Street Breaking Permits Billboard Permits Buming Permits Other Permits Total Permits 4901 4905 FINES & FORFEITURES Fines DARE Total Fines & Forfeitures 4404 4426 4430 4432 4434 4444 4460 4480 INTERGOVERNMENTAL REVENUES Federal Grants State Aid - Maintenance State Aid - Police State Aid - POST Training State Aid - Fire State Grant - Other Other Dakota County Other Inter-govt Totallntergovemmental 4512 4514 4516 4552 4553 4612 4614 4620 4662 5010 5095 CHARGES FOR SERVICES Customer Service Fees Zoning & Subdivision Fees Pre-Plat Administration Fees Fire Pro!. Contract-Townships Police Services ISD 1921iason Erosion & Sediment Control G.I.S. Fees Public Works Charges Recreation Program Fees Sale of Assets Franchise Fee Total Charges for services 4955 5355 5350 MISCELLANEOUS REVENUES Investment income Donations Miscellaneous Revenues Total miscellaneous revenues TRANSFERS Private Capital Projects EDA Liquor Operations Sewer Storm Water Refuse Water Total Transfers In TOTAL GENERAL FUND REVENUES 4,467,814 62,500 792,713 5,323,027 16,150 2,575 900 12,731 350 650 1,455 1,200 632,162 940 81,719 14,425 3,910 70 2,220 5,311 7,482 784,250 82,873 3,762 86,635 4,000 136,232 122,663 8,348 111,117 18,253 21,185 5,000 426,798 3,947 11,791 13,795 107,513 128,908 11,800 3,970 1,394 115,381 38,267 436,766 260,965 694 19,086 280,745 100,000 36,500 57,000 41,200 56,200 57,000 347,900 7,686,121 5,143,973 67,500 927,527 6,139,000 15,650 2,750 900 2,340 350 1,600 970 1,950 1,009,358 542 152,330 8,633 2,660 140 1,590 4,950 10,450 1,217,163 75,411 75,411 3,961 146,846 137,740 8,442 97,588 1,050 14,987 927 411,541 573 2,250 4,796 178,580 150,542 15,218 10,571 4,113 135,844 11,498 50,000 563,985 353,330 250 24,020 377,600 58,000 58,000 58,000 58,000 58,000 290,000 9,074700 I 5,969,241 70,200 929,718 6,969,159 17,500 1,000 900 9,000 350 500 1,600 1,600 407,900 65,000 14,000 2,000 100 2,000 4,000 5,000 532,450 85,000 85,000 136,000 120,000 8,000 111,000 10,000 385,000 1,000 2,000 10,000 110,000 150,000 15,000 10,000 1,000 132,000 75,000 506,000 250,000 30,000 280,000 61,000 61,000 61,000 61,000 61,000 305,000 9,062,609 5,969,241 70,200 929,718 6,969,159 17,500 1,000 900 9,000 350 500 1,600 1,600 172,900 50,000 14,000 2,000 100 2,000 4,000 5,000 282,450 109,000 109,000 136,000 120,000 8,000 111,000 10,000 385,000 1,000 2,000 10,000 110,000 153,200 15,000 10,000 1,000 132,000 75,000 509,200 250,000 30,000 280,000 48,000 61,000 61,000 61,000 61,000 61,000 353,000 8,887,809 6,497,420 70,200 929,718 7,497,338 17,500 1,000 900 9,000 350 500 1,600 1,600 172,900 50,000 14,000 2,000 100 2,000 4,000 5,000 282,450 109,000 109,000 136,000 120,000 8,000 111,000 10,000 385,000 1,000 2,000 10,000 110,000 153,200 15,000 10,000 1,000 132,000 75,000 509,200 250,000 30,000 280,000 48,000 63,000 63,000 63,000 63,000 63,000 363,000 9425,988 528,179 528,179 2,000 2,000 2,000 2,000 2,000 10,000 538,179 8,8% 0.0% 0.0% o 0,0% 0,0% 0,0% 0.0% 0,0% 0,0% 0.0% 0.0% 0,0% 0.0% 0.0% 0.0% 0,0% 0.0% 0,0% 0.0% 0.0% 0,0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0,0% 0,0% 0,0% 0.0% 0,0% 0.0% 0.0% 0,0% 0,0% 0,0% 0.0% 0,0% 0,0% 0.0% 0,0% 0.0% 0,0% 0,0% 3.3% 3,3% 3.3% 3,3% 3,3% CITY OF FARMINGTON, MN ANNUAL BUDGET FUNCTION: ItUND: DEPT. & DIV: BUSINESS UNIT All General All All SUMMARY OF EXPENDITURES cObe' ................... .' .,:i.~@.m~[i:i:..I::i~~~m~W,i'.' 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'.... ......... . ... ................... . . ....... ,...........,. . ;:Jij({/ :;::;:':;:::iT~M$/<:':::': '\:. . . . . .... $ $ $ $ PERSONAL SERVICES 6110 Salaries-full time 3,465,560 3,747,568 3,965,346 4,084,306 118,960 3,00% 6112 Overtime-full time 107,127 186,915 119,046 122,617 3,571 3,00% 6120 Salaries-part time 278,937 301,705 286,565 295,162 8,597 3.00% 6152 FICA/Medicare 203,304 214,819 223,310 227,513 4,203 1.88% 6154 PERA 278,900 340,422 379,111 407,403 28,292 7.46% 6158 Fire pension aid 173,617 165,088 182,200 181,200 (1,000) -0,55% 6158 Employee benefits 624,314 622,127 702,885 738,899 36,014 5,12% Total Personal Services 5,131,759 5,578,644 5,858,463 6,057,100 198,638 3,39% SUPPLIES 6210 Office supplies 43,313 32,925 43,350 43,350 - 0.00% 6220 Equipment supplies 27,923 31,103 42,302 42,302 - 0.00% 6230 Vehicle supplies 21,233 40,217 37,322 37,322 - 0,00% 6232 Vehicle tires 4,785 9,822 5,100 5,100 - 0,00% 6234 Vehicle licenses 1,426 1,172 1,705 1,705 - 0.00% 6240 Building supplies 9,359 8,803 6,550 6,550 - 0,00% 6242 Cleaning supplies 3,895 1,010 5,000 5,000 - 0,00% 6250 Other supplies 71,980 67,774 78,235 78,235 - 0,00% 6253 Street materials 78,651 94,317 93,529 93,529 - 0,00% 6254 Signs & striping materials 4,895 7,298 7,500 7,500 - 0,00% 6255 Landscaping materials 370 4,397 4,810 4,810 - 0.00% 6260 Chemicals 2,257 2,253 4,500 4,500 - 0,00% 6272 Fuel 110,362 123,806 136,075 136,075 - 0,00% 6280 Books & Periodicals - - - 6290 Uniforms 48,754 45,243 46,200 46,200 - 0,00% Total Supplies 429,203 470,140 512,178 512,178 - 0,00% OTHER SERVICES & CHARGES 6401 Professional services 287,754 373,824 361,941 361,941 - 0,00% 6402 Data Processing 153,888 128,196 132,647 132,647 - 0.00% 6403 Legal 135,810 117,585 146,066 146,066 - 0.00% 6404 IT services - 111,179 209,792 209,792 - 0.00% 6411 Telephone 64,276 60,605 38,200 38,200 - 0,00% 6412 Cellular Phone 31,320 31,662 18,865 18,865 - 0,00% 6421 Municipal Services 15,770 17,072 14,700 14,700 - 0.00% 6422 Electric 179,703 193,255 180,400 180,400 - 0.00% 6423 Gas 46,954 53,677 52,500 52,500 - 0,00% 6426 Insurance Premiums 136,000 127,114 136,000 136,000 - 0,00% 6445 Postage 15,844 16,424 19,450 19,450 - 0.00% 6450 Outside printing 20,525 20,579 27,800 27,800 - 0,00% 6455 Legal notices publication 3,791 3,843 4,900 4,900 - 0.00% 6460 Dues & subscriptions 37,201 39,303 47,968 47,968 - 0.00% 6470 Training & subsistance 44,714 67,779 84,665 84,665 - 0,00% 6485 Mileage reimbursement 7,359 7,554 11,190 11,190 - 0,00% 6492 Advertising 267 560 2,000 2,000 - 0.00% 6494 Employment advertising 9,623 5,280 7,000 7,000 - 0,00% 6505 Equipment main!. service 47,865 40,996 67,130 67,130 - 0,00% 6510 Vehicle maintenance 170,252 146,965 138,733 138,733 - 0.00% 6515 Building maintenance 7,512 8,198 14,150 14,150 - 0,00% 6535 Other repair 3,868 1,565 4,000 4,000 - 0,00% 6555 Equipment rental 52,406 52,742 56,400 56,400 - 0.00% 6570 Program expense 38,736 37,433 38,000 38,000 - 0.00% 6560 Contracted Services 184,175 290,039 281,000 281,000 - 0,00% 7420 Miscellaneous 8,089 1,922 2,075 2,075 - 0.00% Total Other Services & charges 1,703,702 1,955,351 2,097,572 2,097,572 - 0.00% CAPITAL OUTLAY 6915 Building - 13,000 13,000 - 0,00% 6940 Vehicles 119,559 211,092 200,000 (11,092) -5.25% 6950 Machinery & Equipment - 68,411 87,431 88,000 569 0,65% 6960 Furniture & Office Equipment - - - Total Capital Outlay - 187,970 311,523 301,000 (10,523) -3.38% Total 7,264,664 8,192,105 8,779,736 8,967,850 188,115 2,14%