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HomeMy WebLinkAbout[06] Bond Sale • ('ITV OF ST JOSEPH Council Agenda Item 6 MEETING DATE: October 6, 2011 AGENDA ITEM: Bond Sale, Monte Eastvold SUBMITTED BY: Administration /Finance BOARD /COMMISSION /COMMITTEE RECOMMENDATION: PREVIOUS COUNCIL ACTION: On September 15, 2011 the City Council amended the Capital Improvement Plan to include repairs to the roof and HVAC system at City Hall and to make necessary repairs to the police garage for energy efficiencies. In addition, the City approved the necessary repairs to the Tri City Lift Station and have approved the refinancing of the Fire Hall to take advantage of the reduced interest rates. BACKGROUND INFORMATION: The City went through the rating process on September 20, 2011. The bond rating re- affirmed the City's Al rating. BUDGET /FISCAL IMPACT: The final impact will be presented to the Council at the meeting ATTACHMENTS: Request for Council Action 6:1 -2 Resolution 2011 -023 Providing for Sale 6:3 -32 Credit Rating Report 6:33 -36 REQUESTED COUNCIL ACTION: Authorize execution of Resolution 2011 -023 Providing for the sale of $ 2,335,000 General Obligation Bonds and a second action to authorize the sale of the bonds to Northland Securities. Note: Monte Eastvold will be present at the meeting and will provide additional information. THIS PAGE INTENTIONALLY LEFT BLANK EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL CITY OF ST. JOSEPH, MINNESOTA HELD: October 6, 2011 Pursuant to due call and notice thereof, a regular or special meeting of the City Council of the City of St. Joseph, Stearns County, Minnesota, was duly called and held at the City Hall on October 6, 2011, at 7:00 P.M., for the purpose, in part, of authorizing the issuance and awarding the sale of $2,335,000 General Obligation Bonds, Series 2011A. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION NO. 2011-023 RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF $2,335,000 GENERAL OBLIGATION BONDS, SERIES 2011A, PLEDGING FOR THE SECURITY THEREOF SPECIAL ASSESSMENTS AND NET REVENUES AND LEVYING A TAX FOR THE PAYMENT THEREOF A. WHEREAS, the City Council of the City of St. Joseph, Minnesota (the "City "), hereby determines and declares that it is necessary and expedient to provide moneys for: 1. a current refunding of the City's $815,000 original principal amount of General Obligation Fire Hall Crossover Refunding Bonds of 2003 dated July 1, 2003 (the "Prior Fire Hall Bonds "); and 2. a crossover advance refunding of the City's $2,375,000 original principal amount of General Obligation Improvement Bonds, Series 2006C, dated June 1, 2006 (the "Prior Improvement Bonds "); and 3. the construction of various improvements to the sanitary sewer system (the "System Improvements ") pursuant to Minnesota Statutes, Chapter 444; and 4. the construction of capital improvement plan projects (the "CIP Improvements ") pursuant to Minnesota Statutes, Section 475.521; and 5. acquisition of various items of capital equipment (the "Equipment ") pursuant to Minnesota Statutes, Chapter 412.301; and 4289728v1 B. WHEREAS, $430,000 of the principal amount of the Prior Fire Hall Bonds which mature, or are subject to mandatory redemption, on and after December 1, 2012 are callable on December 1, 2011 (the "Call Date ") and on any date thereafter, at a price of par plus accrued interest, as provided in the Resolution adopted by the City Council on July 2, 2003 (the "Prior Fire Hall Bonds Resolution "), authorizing the issuance of the Prior Fire Hall Bonds; and C. WHEREAS, $1,435,000 of the principal amount of the Prior Improvement Bonds which mature, or are subject to mandatory redemption, on and after December 1, 2014, are callable on December 1, 2013 (the "Crossover Date "), at a price of par plus accrued interest, as provided in the Resolution adopted by the City Council on May 18, 2006, authorizing the issuance of the Prior Improvement Bonds (the "Prior Improvement Bonds Resolution" and together with the Prior Fire Hall Bonds Resolution, the "Prior Resolutions "); and D. WHEREAS, (i) the current refunding of the Prior Fire Hall Bonds (the "Refunded Fire Hall Bonds "); and (ii) the crossover advance refunding of the Prior Improvement Bonds (the "Refunded Improvement Bonds" and, together with the Refunded Fire Hall Bonds, the "Refunded Bonds "), is consistent with covenants made with the holders thereof, and is necessary and desirable for the reduction of debt service cost to the City; and E. WHEREAS, the City's CIP Improvements will be financed under a Capital Improvement Plan and on September 15, 2011, the City held a public hearing on the proposed issuance of general obligation capital improvement plan bonds and, approved and adopted the 2011 through 2015 Five -Year Capital Improvement Plan (the "Plan"), and approved the issuance of general obligation capital improvement plan bonds to finance the construction of the City's various capital improvement projects within the City (the "Project "), all pursuant to the Plan and in accordance with the provisions of Minnesota Statutes, Section 475.521; and F. WHEREAS, no petition signed by voters equal to five percent of the votes cast in the City in the last general election requesting a vote on the issuance of the general obligation capital improvement plan bonds has been filed with the Administrator within thirty days after the public hearing on the Plan and on the issuance of the general obligation capital improvement plan bonds; and G. WHEREAS, the City has heretofore determined, in accordance with Minnesota Statutes, Section 475.521, Subd. 4, that the principal and interest to become due in any year on all the outstanding bonds issued by the City under Minnesota Statutes, Section 475.521, including the Bonds, will be less than 0.16 percent of the taxable market value of property in the City; and H. WHEREAS, (a) the amount of bonds to be issued to finance the Equipment does not exceed one - quarter of one percent (0.25 %) of the market value of the taxable property in the City ($ times 0.25% is $ ) and (b) each item of equipment to be financed by the bonds has an expected useful life at least as long as the term of the bonds; and I. WHEREAS, the City owns and operates a municipal sewer system (the "System ") as a separate revenue producing public utility and there are currently outstanding $3,010,000 original principal amount of General Obligation Crossover Refunding Bonds, Series 2009A, 2 4289728v1 dated March 1, 2009, $ of which is payable from the net revenues of the System (the "Outstanding Bonds "); and J. WHEREAS, the City Council hereby determines and declares that it is necessary and expedient to issue $2,335,000 General Obligation Bonds, Series 2011A (the "Bonds" or individually, a "Bond"), pursuant to Minnesota Statutes, Chapter 475, to provide moneys for (i) a current refunding of the Refunded Fire Hall Bonds; (ii) a crossover advance refunding of the Refunded Improvement Bonds; (iii) the acquisition of capital Equipment; (iv) the construction of CIP Improvements in the City; and (v) the construction of the System Improvements; and K. WHEREAS, the City has retained Blue Rose Capital Advisors, Inc., in Minneapolis, Minnesota, as its independent financial advisor for the sale of the Bonds, and was therefore authorized to sell the Bonds by private negotiation in accordance with Minnesota Statutes, Section 473.60, Subdivision 2(9); and L. WHEREAS, it is in the best interests of the City that the Bonds be issued in book - entry form as hereinafter provided; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of St. Joseph, Minnesota, as follows: 1. Acceptance of Offer. The offer of Northland Securities, Inc. (the "Purchaser "), to purchase the Bonds in accordance with the terms and at the rates of interest hereinafter set forth, and to pay therefor the sum of $ , plus interest accrued to settlement, is hereby accepted. 2. Bond Terms. (a) Original Issue Date; Denominations; Maturities. The Bonds shall be dated November 1, 2011, as the date of original issue, shall be issued forthwith on or after such date in fully registered form, shall be numbered from R -1 upward in the denomination of $5,000 each or in any integral multiple thereof of a single maturity (the "Authorized Denominations ") and shall mature on October 1 in the years and amounts as follows: Year Amount Year Amount 2012 2017 2013 2018 2014 2019 2015 2020 2016 2021 As may be requested by the Purchaser, one or more term Bonds may be issued having mandatory sinking fund redemption and final maturity amounts conforming to the foregoing principal repayment schedule, and corresponding additions may be made to the provisions of the applicable Bond(s). 3 4289728v1 (b) Book Entry Only District. The Depository Trust Company, a limited purpose trust company organized under the laws of the State of New York or any of its successors or its successors to its functions hereunder (the "Depository ") will act as securities depository for the Bonds, and to this end: (i) The Bonds shall be initially issued and, so long as they remain in book entry form only (the "Book Entry Only Period "), shall at all times be in the form of a separate single fully registered Bond for each maturity of the Bonds; and for purposes of complying with this requirement under paragraphs 6 and 11 Authorized Denominations for any Bond shall be deemed to be limited during the Book Entry Only Period to the outstanding principal amount of that Bond. (ii) Upon initial issuance, ownership of the Bonds shall be registered in a bond register maintained by the Bond Registrar (as hereinafter defined) in the name of CEDE & CO., as the nominee (it or any nominee of the existing or a successor Depository, the "Nominee "). (iii) With respect to the Bonds neither the City nor the Bond Registrar shall have any responsibility or obligation to any broker, dealer, bank, or any other financial institution for which the Depository holds Bonds as securities depository (the "Participant ") or the person for which a Participant holds an interest in the Bonds shown on the books and records of the Participant (the "Beneficial Owner "). Without limiting the immediately preceding sentence, neither the City, nor the Bond Registrar, shall have any such responsibility or obligation with respect to (A) the accuracy of the records of the Depository, the Nominee or any Participant with respect to any ownership interest in the Bonds, or (B) the delivery to any Participant, any Owner or any other person, other than the Depository, of any notice with respect to the Bonds, including any notice of redemption, or (C) the payment to any Participant, any Beneficial Owner or any other person, other than the Depository, of any amount with respect to the principal of or premium, if any, or interest on the Bonds, or (D) the consent given or other action taken by the Depository as the Registered Holder of any Bonds (the "Holder "). For purposes of securing the vote or consent of any Holder under this Resolution, the City may, however, rely upon an omnibus proxy under which the Depository assigns its consenting or voting rights to certain Participants to whose accounts the Bonds are credited on the record date identified in a listing attached to the omnibus proxy. (iv) The City and the Bond Registrar may treat as and deem the Depository to be the absolute owner of the Bonds for the purpose of payment of the principal of and premium, if any, and interest on the Bonds, for the purpose of giving notices of redemption and other matters with respect to the Bonds, for the purpose of obtaining any consent or other action to be taken by Holders for the purpose of registering transfers with respect to such Bonds, and for all purpose whatsoever. The Bond Registrar, as paying agent hereunder, shall pay all principal of and premium, if any, and interest on the Bonds only to the Holder or the Holders of the Bonds as shown on the bond register, 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 premium, if any, and interest on the Bonds to the extent of the sum or sums so paid. 4 4289728v1 (v) Upon delivery by the Depository to the Bond Registrar of written notice to the effect that the Depository has determined to substitute a new Nominee in place of the existing Nominee, and subject to the transfer provisions in paragraph 11, references to the Nominee hereunder shall refer to such new Nominee. (vi) So long as any Bond is registered in the name of a Nominee, all payments with respect to the principal of and premium, if any, and interest on such Bond and all notices with respect to such Bond shall be made and given, respectively, by the Bond Registrar or City, as the case may be, to the Depository as provided in the Letter of Representations to the Depository required by the Depository as a condition to its acting as book -entry Depository for the Bonds (said Letter of Representations, together with any replacement thereof or amendment or substitute thereto, including any standard procedures or policies referenced therein or applicable thereto respecting the procedures and other matters relating to the Depository's role as book -entry Depository for the Bonds, collectively hereinafter referred to as the "Letter of Representations "). (vii) All transfers of beneficial ownership interests in each Bond issued in book -entry form shall be limited in principal amount to Authorized Denominations and shall be effected by procedures by the Depository with the Participants for recording and transferring the ownership of beneficial interests in such Bonds. (viii) In connection with any notice or other communication to be provided to the Holders pursuant to this Resolution by the City or Bond Registrar with respect to any consent or other action to be taken by Holders, the Depository shall consider the date of receipt of notice requesting such consent or other action as the record date for such consent or other action; provided, that the City or the Bond Registrar may establish a special record date for such consent or other action. The City or the Bond Registrar shall, to the extent possible, give the Depository notice of such special record date not less than 15 calendar days in advance of such special record date to the extent possible. (ix) Any successor Bond Registrar in its written acceptance of its duties under this Resolution and any paying agency/bond registrar agreement, shall agree to take any actions necessary from time to time to comply with the requirements of the Letter of Representations. (x) In the case of a partial prepayment of a Bond, the Holder may, in lieu of surrendering the Bonds for a Bond of a lesser denomination as provided in paragraph 6 hereof, make a notation of the reduction in principal amount on the panel provided on the Bond stating the amount so redeemed. (c) Termination of Book -Entry Only District. Discontinuance of a particular Depository's services and termination of the book -entry only District may be effected as follows: (i) The Depository may determine to discontinue providing its services with respect to the Bonds at any time by giving written notice to the City and discharging its responsibilities with respect thereto under applicable law. The City may terminate the services of the Depository with respect to the Bond if it determines that the Depository is 5 4289728v1 no longer able to carry out its functions as securities depository or the continuation of the District of book -entry transfers through the Depository is not in the best interests of the City or the Beneficial Owners. (ii) Upon termination of the services of the Depository as provided in the preceding paragraph, and if no substitute securities depository is willing to undertake the functions of the Depository hereunder can be found which, in the opinion of the City, is willing and able to assume such functions upon reasonable or customary terms, or if the City determines that it is in the best interests of the City or the Beneficial Owners of the Bond that the Beneficial Owners be able to obtain certificates for the Bonds, the Bonds shall no longer be registered as being registered in the bond register in the name of the Nominee, but may be registered in whatever name or names the Holder of the Bonds shall designate at that time, in accordance with paragraph 11. To the extent that the Beneficial Owners are designated as the transferee by the Holders, in accordance with paragraph 11, the Bonds will be delivered to the Beneficial Owners. (iii) Nothing in this subparagraph (c) shall limit or restrict the provisions of paragraph 11. (d) Letter of Representations. The provisions in the Letter of Representations are incorporated herein by reference and made a part of the resolution, and if and to the extent any such provisions are inconsistent with the other provisions of this resolution, the provisions in the Letter of Representations shall control. 3. Allocation. The aggregate principal amount of $ maturing in each of the years and amounts hereinafter set forth are issued to refund the Prior Fire Hall Bonds (the "Prior Fire Hall Refunding Portion "). The aggregate principal amount of $ maturing in each of the years and amounts hereinafter set forth are issued to refund the Prior Improvement Bonds (the "Prior Improvement Refunding Portion "). The aggregate principal amount of $ maturing in each of the years and amounts hereinafter set forth are issued to finance the CIP Improvements (the "CIP Portion "). The aggregate principal amount of $ maturing in each of the years and amounts hereinafter set forth are issued to finance the Equipment (the "Equipment Portion "). The aggregate principal amount of $ maturing in each of the years and amounts hereinafter set forth are issued to finance the System Improvements (the "System Portion "): Prior Fire Prior Hall Improvement Refunding Refunding CIP Equipment System Total Year Portion Portion Portion Portion Portion Amount 2012 2013 2014 2015 2016 2017 6 4289728v1 2018 2019 2020 2021 If Bonds are prepaid, the prepayments shall be allocated to the portions of debt service (and hence allocated to the payment of Bonds treated as relating to a particular portion of debt service) as provided in this paragraph. If the source of prepayment is the general fund of the City, or other generally available source, the prepayment may be allocated to any of the portions of debt service in such amounts as the City shall determine. If the source of a prepayment is taxes pledged to the Fire Hall Refunding Portion of the Bonds, the prepayment shall be allocated to the Prior Fire Hall Refundng Portion of debt service. If the source of a prepayment is taxes or special assessments pledged to the Prior Improvement Bonds, the prepayment shall be allocated to the Prior Improvement Refunding Portion of debt service. If the source of a prepayment is taxes pledged to the Equipment Portion of the Bonds, the prepayment shall be allocated to the Equipment Portion of debt service. If the source of a prepayment is net revenues of the System pledged to the System Improvements, the prepayment shall be allocated to the System Portion of debt service. 4. Purpose; Refunding Findings. The Prior Fire Hall Refunding Portion of the Bonds shall provide funds for (i) a current refunding of the Refunded Fire Hall Bonds (the "Current Refunding "); (ii) the Prior Improvement Refunding Portion of the Bonds shall provide funds for a crossover advance refunding of the Refunded Improvement Bonds (the "Crossover Refunding" and, together with the Current Refunding, the "Refundings "); (iii) the CIP Portion of the Bonds shall provide funds to finance the CIP Improvements (the "CIP Project "); (iv) the Equipment Portion shall provide funds to finance the Equipment (the "Equipment "); (v) the System Portion shall provide funds to finance the System Improvements (the "System Project "); and together with the CIP Project, and the Equipment, the "Project "). It is hereby found, determined and declared that the Refundings are pursuant to Minnesota Statutes, Section 475.67. With respect to the Refunded Improvement Bonds, as of the Crossover Date there shall result a reduction in the present value of the dollar amount of the debt service to the City from a total dollar amount of $ for the Prior Improvement Bonds to a total dollar amount of $ for the Prior Improvement Refunding Portion of the Bonds computed in accordance with the provisions of Minnesota Statutes, Section 475.67, Subdivision 12. The dollar amount of such present value of the debt service for the Prior Improvement Refunding Portion of the Bonds is lower by at least three percent than the dollar amount of such present value of the debt service for the Prior Improvement Bonds as required by Minnesota Statutes, Section 475.67, Subdivision 12. The total cost of the Project, which shall include all costs enumerated in Minnesota Statutes, Section 475.65, is estimated to be at least equal to the amount of the CIP Portion, the Equipment and System Portion of the Bonds. The City covenants that it shall do all things and perform all acts required of it to assure that work on the Project proceeds with due diligence to completion and that any and all permits and studies required under law for the Project are obtained. 5. Interest. The Bonds shall bear interest payable semiannually on April 1 and October 1 of each year (each, an "Interest Payment Date "), commencing April 1, 2012, 7 4289728v1 calculated on the basis of a 360 -day year of twelve 30 -day months, at the respective rates per annum set forth opposite the maturity years as follows: Maturity Year Interest Rate Maturity Year Interest Rate 2012 % 2017 2013 2018 2014 2019 2015 2020 2016 2021 6. Optional Redemption. All Bonds maturing on October 1, 2019, and thereafter, shall be subject to redemption and prepayment at the option of the City on October 1, 2018, and on any date thereafter at a price of par plus accrued interest. Redemption may be in whole or in part of the Bonds subject to prepayment. If redemption is in part, and the selection of the amounts and maturities of the Bonds to be prepaid shall be at the discretion of the City. If only part of the Bonds having a common maturity date are called for prepayment, the specific Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each affected registered holder of the Bonds at least thirty (30) days prior to the date fixed for redemption. To effect a partial redemption of Bonds having a common maturity date, the Bond Registrar prior to giving notice of redemption shall assign to each Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers so assigned to such Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of each such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the City or Bond Registrar so requires, a written instrument of transfer in form satisfactory to the City and Bond Registrar duly executed by the Holder thereof or the Holder's attorney duly authorized in writing) and the City shall execute (if necessary) and the Bond Registrar shall authenticate and deliver to the Holder of the Bond, without service charge, a new Bond or Bonds having the same stated maturity and interest rate and of any Authorized Denomination or Denominations, as requested by the Holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Bond so surrendered. 7. Bond Registrar. Northland Trust Services, Inc., in Minneapolis, Minnesota, is appointed to act as bond registrar and transfer agent with respect to the Bonds (the "Bond Registrar "), and shall do so unless and until a successor Bond Registrar is duly appointed, all pursuant to any contract the City and Bond Registrar shall execute which is consistent herewith. The Bond Registrar shall also serve as paying agent unless and until a successor paying agent is 8 4289728v1 duly appointed. Principal and interest on the Bonds shall be paid to the registered holders (or record holders) of the Bonds in the manner set forth in the form of Bond and paragraph 13. 8. Form of Bond. The Bonds, together with the Bond Registrar's Certificate of Authentication, the form of Assignment and the registration information thereon, shall be in substantially the following form: UNITED STATES OF AMERICA STATE OF MINNESOTA STEARNS COUNTY CITY OF ST. JOSEPH R- $ GENERAL OBLIGATION BOND, SERIES 2011A Interest Rate Maturity Date Date of Original Issue CUSIP October 1, November 1, 2011 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: The CITY OF ST. JOSEPH, Stearns County, Minnesota (the "Issuer "), certifies that it is indebted and for value received promises to pay to the registered owner specified above, or registered assigns, in the manner hereinafter set forth, the principal amount specified above, on the maturity date specified above, unless called for prepayment, and to pay interest thereon semiannually on April 1 and October 1 of each year (each, an "Interest Payment Date "), commencing April 1, 2012, at the rate per annum specified above (calculated on the basis of a 360 -day year of twelve 30 -day months) until the principal sum is paid or has been provided for. This Bond will bear interest from the most recent Interest Payment Date to which interest has been paid or, if no interest has been paid, from the date of original issue hereof. The principal of and premium, if any, on this Bond are payable upon presentation and surrender hereof at the principal office of Northland Trust Services, Inc., in Minneapolis, Minnesota (the "Bond Registrar "), acting as paying agent, or any successor paying agent duly appointed by the Issuer. Interest on this Bond will be paid on each Interest Payment Date by check or draft mailed to the person in whose name this Bond is registered (the "Holder" or "Bondholder ") on the registration books of the Issuer maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth day of the calendar month of such Interest Payment Date (the "Regular Record Date "). Any interest not so timely paid shall cease to be payable to the person who is the Holder hereof as of the Regular Record Date, and shall be payable to the person who is the Holder hereof at the close of business on a date (the "Special Record Date ") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given to Bondholders not less than ten days prior to the Special Record Date. The principal of and premium, if any, and interest on this Bond are payable in lawful money of the United States of America. So long as this Bond is registered in the name of the Depository or its Nominee as provided in the Resolution hereinafter described, 9 4289728v1 and as those terms are defined therein, payment of principal of, premium, if any, and interest on this Bond and notice with respect thereto shall be made as provided in the Letter of Representations, as defined in the Resolution, and surrender of this Bond shall not be required for payment of the redemption price upon a partial redemption of this Bond. Until termination of the book -entry only District pursuant to the Resolution, Bonds may only be registered in the name of the Depository or its Nominee. Optional Redemption. The Bonds of this issue (the "Bonds ") maturing on October 1, 2019, and thereafter, are subject to redemption and prepayment at the option of the Issuer on October 1, 2018, and on any date thereafter at a price of par plus accrued interest. Redemption may be in whole or in part of the Bonds subject to prepayment. If redemption is in part, the maturities and the principal amounts within each maturity to be redeemed shall be determined by the Issuer; and if only part of the Bonds having a common maturity date are called for prepayment, the specific Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each affected Holder of the Bonds prior to the date fixed for redemption. Prior to the date on which any Bond or Bonds are directed by the Issuer to be redeemed in advance of maturity, the Issuer will cause notice of the call thereof for redemption identifying the Bonds to be redeemed to be mailed to the Bond Registrar and all Bondholders, at the addresses shown on the Bond Register. All Bonds so called for redemption will cease to bear interest on the specified redemption date, provided funds for their redemption have been duly deposited. Issuance; Purpose; General Obligation. This Bond is one of an issue in the total principal amount of $2,335,000 (the "Bonds "), all of like date of original issue and tenor, except as to number, maturity, interest rate, denomination and redemption privilege, issued pursuant to and in full conformity with the Constitution and laws of the State of Minnesota and pursuant to a resolution adopted by the City Council on October 6, 2011 (the "Resolution "), for the purpose of providing funds sufficient for current and crossover advance refundings of certain outstanding general obligation bonds of the Issuer and to provide funds for public improvements, all within the jurisdiction of the Issuer. This Bond is payable out of the Escrow Account and the Debt Service Account of the Issuer's General Obligation Bonds, Series 2011A Fund. This Bond constitutes a general obligation of the Issuer, and to provide moneys for the prompt and full payment of its principal, premium, if any, and interest when the same become due, the full faith and credit and taxing powers of the Issuer have been and are hereby irrevocably pledged. Denominations; Exchange; Resolution. The Bonds are issuable solely in fully registered form in Authorized Denominations (as defined in the Resolution) and are exchangeable for fully registered Bonds of other Authorized Denominations in equal aggregate principal amounts at the principal office of the Bond Registrar, but only in the manner and subject to the limitations provided in the Resolution. Reference is hereby made to the Resolution for a description of the rights and duties of the Bond Registrar. Copies of the Resolution are on file in the principal office of the Bond Registrar. 10 4289728v1 Transfer. This Bond is transferable by the Holder in person or by the Holder's attorney duly authorized in writing at the principal office of the Bond Registrar upon presentation and surrender hereof to the Bond Registrar, all subject to the terms and conditions provided in the Resolution and to reasonable regulations of the Issuer contained in any agreement with the Bond Registrar. Thereupon the Issuer shall execute and the Bond Registrar shall authenticate and deliver, in exchange for this Bond, one or more new fully registered Bonds in the name of the transferee (but not registered in blank or to "bearer" or similar designation), of an Authorized Denomination or Denominations, in aggregate principal amount equal to the principal amount of this Bond, of the same maturity and bearing interest at the same rate. Fees upon Transfer or Loss. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of this Bond and any legal or unusual costs regarding transfers and lost Bonds. Treatment of Registered Owners. The Issuer and Bond Registrar may treat the person in whose name this Bond is registered as the owner hereof for the purpose of receiving payment as herein provided and for all other purposes, whether or not this Bond shall be overdue, and neither the Issuer nor the Bond Registrar shall be affected by notice to the contrary. Authentication. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security unless the Certificate of Authentication hereon shall have been executed by the Bond Registrar. Qualified Tax - Exempt Obligation. This Bond has been designated by the Issuer as a "qualified tax - exempt obligation" for purposes of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota to be done, to happen and to be performed, precedent to and in the issuance of this Bond, have been done, have happened and have been performed, in regular and due form, time and manner as required by law, and that this Bond, together with all other debts of the Issuer outstanding on the date of original issue hereof and the date of its issuance and delivery to the original purchaser, does not exceed any charter, constitutional or statutory limitation of indebtedness. IN WITNESS WHEREOF, the City of St. Joseph, Stearns County, Minnesota, by its City Council has caused this Bond to be executed on its behalf by the facsimile signatures of its Mayor and its Administrator, the corporate seal of the Issuer having been intentionally omitted as permitted by law. 11 4289728v1 Date of Registration: Registrable by: NORTHLAND TRUST SERVICES, INC. Payable at: NORTHLAND TRUST SERVICES, INC. BOND REGISTRAR'S CERTIFICATE OF CITY OF ST. JOSEPH, AUTHENTICATION STEARNS COUNTY, MINNESOTA This Bond is one of the Bonds described in the Resolution mentioned within. /s/ Facsimile Mayor NORTHLAND TRUST SERVICES, INC. Minneapolis, Minnesota /s/ Facsimile Bond Registrar Administrator By Authorized Signature 12 4289728v1 ABBREVIATIONS 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 applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA - as custodian for (Cust) (Minor) under the Uniform Transfers to Minors Act (State) Additional abbreviations may also be used though not in the above list. ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto the within Bond and does hereby irrevocably constitute and appoint attorney to transfer the Bond on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Notice: The assignor's signature to this assignment must correspond with the name as it appears upon the face of the within Bond in every particular, without alteration or any change whatever. Signature Guaranteed: Signature(s) must be guaranteed by a national bank or trust company or by a brokerage firm having a membership in one of the major stock exchanges or any other "Eligible Guarantor Institution" as defined in 17 CFR 240.17 Ad- 15(a)(2). The Bond Registrar will not effect transfer of this Bond unless the information concerning the transferee requested below is provided. Name and Address: 13 4289728v1 PREPAYMENT SCHEDULE This Bond has been prepaid in part on the date(s) and in the amount(s) as follows: AUTHORIZED SIGNATURE DATE AMOUNT OF HOLDER 14 4289728v1 9. Execution. The Bonds shall be in typewritten form, shall be executed on behalf of the City by the signatures of its Mayor and Administrator and be sealed with the seal of the City; provided, as permitted by law, both signatures may be photocopied facsimiles and the corporate seal has been omitted. In the event of disability or resignation or other absence of either officer, the Bonds may be signed by the manual or facsimile signature of the officer who may act on behalf of the absent or disabled officer. In case either officer whose signature or facsimile of whose signature shall appear on the Bonds shall cease to be such officer before the delivery of the Bonds, the signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as if the officer had remained in office until delivery. 10. Authentication. No Bond shall be valid or obligatory for any purpose or be entitled to any security or benefit under this resolution unless a Certificate of Authentication on such Bond, substantially in the form hereinabove set forth, shall have been duly executed by an authorized representative of the Bond Registrar. Certificates of Authentication on different Bonds need not be signed by the same person. The Bond Registrar shall authenticate the signatures of officers of the City on each Bond by execution of the Certificate of Authentication on the Bond and by inserting as the date of registration in the space provided the date on which the Bond is authenticated, except that for purposes of delivering the original Bonds to the Purchaser, the Bond Registrar shall insert as a date of registration the date of original issue of November 1, 2011. The Certificate of Authentication so executed on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. 11. Registration; Transfer; Exchange. The City will cause to be kept at the principal office of the Bond Registrar a bond register in which, subject to such reasonable regulations as the Bond Registrar may prescribe, the Bond Registrar shall provide for the registration of Bonds and the registration of transfers of Bonds entitled to be registered or transferred as herein provided. Upon surrender for transfer of any Bond at the principal office of the Bond Registrar, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration (as provided in paragraph 10) of, and deliver, in the name of the designated transferee or transferees, one or more new Bonds of any Authorized Denomination or Denominations of a like aggregate principal amount, having the same stated maturity and interest rate, as requested by the transferor; provided, however, that no Bond may be registered in blank or in the name of "bearer" or similar designation. At the option of the Holder, Bonds may be exchanged for Bonds of any Authorized Denomination or Denominations of a like aggregate principal amount and stated maturity, upon surrender of the Bonds to be exchanged at the principal office of the Bond Registrar. Whenever any Bonds are so surrendered for exchange, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration of, and deliver the Bonds which the Holder making the exchange is entitled to receive. All Bonds surrendered upon any exchange or transfer provided for in this resolution shall be promptly canceled by the Bond Registrar and thereafter disposed of as directed by the City. 15 4289728v1 All Bonds delivered in exchange for or upon transfer of Bonds shall be valid general obligations of the City evidencing the same debt, and entitled to the same benefits under this resolution, as the Bonds surrendered for such exchange or transfer. Every Bond presented or surrendered for transfer or exchange shall be duly endorsed or be accompanied by a written instrument of transfer, in form satisfactory to the Bond Registrar, duly executed by the Holder thereof or his, her or its attorney duly authorized in writing. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of any Bond and any legal or unusual costs regarding transfers and lost Bonds. Transfers shall also be subject to reasonable regulations of the City contained in any agreement with the Bond Registrar, including regulations which permit the Bond Registrar to close its transfer books between record dates and payment dates. The Administrator is hereby authorized to negotiate and execute the terms of said agreement. 12. Rights Upon Transfer or Exchange. Each Bond delivered upon transfer of or in exchange for or in lieu of any other Bond shall carry all the rights to interest accrued and unpaid, and to accrue, which were carried by such other Bond. 13. Interest Payment; Record Date. Interest on any Bond shall be paid on each Interest Payment Date by check or draft mailed to the person in whose name the Bond is registered (the "Holder ") on the registration books of the City maintained by the Bond Registrar and at the address appearing thereon at the close of business on the first day of the calendar month of such Interest Payment Date (the "Regular Record Date "). Any such interest not so timely paid shall cease to be payable to the person who is the Holder thereof as of the Regular Record Date, and shall be payable to the person who is the Holder thereof at the close of business on a date (the "Special Record Date ") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given by the Bond Registrar to the Holders not less than ten days prior to the Special Record Date. 14. Treatment of Registered Owner. The City and Bond Registrar may treat the person in whose name any Bond is registered as the owner of such Bond for the purpose of receiving payment of principal of and premium, if any, and interest (subject to the payment provisions in paragraph 13) on, such Bond and for all other purposes whatsoever whether or not such Bond shall be overdue, and neither the City nor the Bond Registrar shall be affected by notice to the contrary. 15. Delivery; Application of Proceeds. The Bonds when so prepared and executed shall be delivered by the Finance Director to the Purchaser upon receipt of the purchase price, and the Purchaser shall not be obliged to see to the proper application thereof. 16 4289728v1 16. Funds and Accounts. (a) There is hereby created a special fund to be designated the "General Obligation Bonds, Series 2011A Fund" (the "Fund ") to be administered and maintained by the Finance Director as a bookkeeping account separate and apart from all other funds maintained in the official financial records of the City. The Fund shall be maintained in the manner herein specified until all of the Bonds and the interest thereon have been fully paid. There shall be maintained in the Fund the following accounts: (i) Payment Account. Proceeds of the Prior Fire Hall Refunding Portion of the Bonds in the amount of $ shall be deposited in the Payment Account. This sum is sufficient together with any sums in the debt service fund established for the Prior Fire Hall Bonds to pay the principal of the Refunded Fire Hall Bonds called for redemption on the Call Date. Any monies remaining in the Payment Account after payment of the Refunded Fire Hall Bonds shall be transferred to the Refunded Fire Hall Debt Service Subaccount. From the Payment Account the Finance Director shall transfer to the paying agent for Refunded Fire Hall Bonds and the paying agent for Refunded Fire Hall Bonds shall transfer the Prior Fire Hall Refunding Portion of the Bond proceeds on the Call Date to the holders of Refunded Fire Hall Bonds. (ii) Escrow Account. The Escrow Account is established for the Refunded Improvement Bonds and the Prior Improvement Refunding Portion of the Bonds and shall be maintained as an escrow account with Northland Trust Services, Inc. (the "Escrow Agent "), in Minneapolis, Minnesota, which is a suitable financial institution within or without the State. $ in proceeds of the Bonds shall be received by the Escrow Agent and applied to fund the Escrow Account or to pay costs of issuing the Bonds. Proceeds of the Prior Improvement Refunding Portion of the Bonds less proceeds used to pay costs of issuance or any portion of the Prior Improvement Refunding Portion of Bond proceeds returned to the City are hereby irrevocably pledged and appropriated to the Escrow Account, together with all investment earnings thereon. The Escrow Account shall be invested in securities maturing or callable at the option of the holder on such dates and bearing interest at such rates as shall be required to provide sufficient funds, together with any cash or other funds retained in the Escrow Account, (A) to pay when due the interest to accrue on the Prior Improvement Refunding Portion of the Bonds to and including the Crossover Date and (B) to pay when called for redemption on the Crossover Date, the principal amount of the Prior Improvement Bonds. The Escrow Account shall be irrevocably appropriated to the payment of (A) all interest on the Prior Improvement Refunding Portion of the Bonds to and including the Crossover Date and (B) the principal of the Refunded Improvement Bonds due by reason of their call for redemption on the Crossover Date. The moneys in the Escrow Account shall be used solely for the purposes herein set forth and for no other purpose, except that any surplus in the Escrow Account may be remitted to the City, all in accordance with the Escrow Agreement, by and between the City and Escrow Agent (the "Escrow Agreement "), a form of which is on file in the office of the Administrator. Any moneys remitted to the City pursuant to the Escrow Agreement shall be deposited in the Refunded Improvement Debt Service Subaccount. 17 4289728v1 (iii) Capital Account. To the Capital Account there shall be credited the proceeds of the sale of the CIP Portion, Equipment Portion, and System Portion of the Bonds, less a pro rata share of all accrued interest received upon delivery of the Bonds. From the Capital Account there shall be paid all costs and expenses of the Project, including the cost of any construction contracts heretofore let and all other costs incurred and to be incurred of the kind authorized in Minnesota Statutes, Section 475.65. (iv) Debt Service Account. There shall be maintained the following separate subaccounts in the Debt Service Account to be designated the "Refunded Fire Hall Debt Service Subaccount ", the "Refunded Improvement Debt Service Subaccount ", the "CIP Debt Service Subaccount "; the "Equipment Debt Service Subaccount," and the "System Debt Service Subaccount." There are hereby irrevocably appropriated and pledged to, and there shall be credited to the separate subaccounts of the Debt Service Account: (a) Refunded Fire Hall Debt Service Subaccount. To the Refunded Fire Hall Debt Service Subaccount are hereby irrevocably appropriated, pledged to and there shall be credited to: (1) $ of accrued interest received on the Prior Fire Hall Refunding Portion of the Bonds; (2) any taxes herein or hereafter levied for the payment of the Prior Fire Hall Refunding Portion of the Bonds; (3) any balance remaining after the Call Date in the Prior Fire Hall Bonds Debt Service Account created by the Prior Fire Hall Bonds Resolution; (4) all investment earnings on funds in the Refunded Fire Hall Debt Service Subaccount; and (5) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Refunded Fire Hall Debt Service Subaccount. The amount of any surplus remaining in the Refunded Improvement Debt Service Subaccount when the Prior Fire Hall Refunding Portion and interest thereon are paid shall be used consistent with Minnesota Statutes, Section 475.61, Subdivision 4. (b) Refunded Improvement Debt Service Subaccount. To the Refunded Improvement Debt Service Subaccount are hereby irrevocably appropriated, pledged to and there shall be credited to: (1) any balance remaining after the Crossover date in the Prior Improvement Bonds Debt Service Account created by the Prior Improvement Bonds Resolution; (2) any uncollected special assessments which were heretofore pledged for the payment of the Refunded Improvement Bonds and are herein pledged to the payment of the Prior Improvement Refunding Portion of the Bonds; (3) net revenues of the System in an annual amount of $30,000, which were heretofore pledged to the payment of the Refunded Improvement Bonds and are herein pledged to the payment of the Improvement Refunding Portion of the Bonds; (4) all investment earnings on funds in the Refunded Improvement Debt Service Subaccount; (5) any taxes herein or hereafter levied for the payment of the Prior Improvement Refunding Portion of the Bonds; (6) any sums remitted to the City pursuant to the Escrow Agreement; and (7) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Refunded Improvement Debt Service Subaccount. The amount of any surplus remaining in the Refunded Improvement Debt Service Subaccount when the Prior Improvement Refunding Portion of the Bonds and interest thereon are paid shall be used consistent with Minnesota Statutes, Section 475.61, Subdivision 4. 18 4289728v1 (c) CIP Project Debt Service Subaccount. To the CIP Project Debt Service Subaccount there shall be credited: (1) any taxes herein or hereafter levied for the payment of the CIP Portion of the Bonds; (2) a pro rata share of all accrued interest received upon delivery of the Bonds; (3) a pro rata share of all funds remaining in the Capital Account after completion of the Project and payment of the costs thereof; (4) all investment earnings on funds held in the CIP Project Debt Service Subaccount; and (5) any and all other moneys which are properly available and are appropriated by the governing body of the City to the CIP Project Debt Service Subaccount. The CIP Project Debt Service Subaccount shall be used solely to pay the principal and interest and any premium for redemption of the CIP Portion of the Bonds and any other general obligation bonds of the City hereafter issued by the City and made payable from said subaccount as provided by law. (d) Equipment Debt Service Subaccount. To the Equipment Debt Service Subaccount there shall be credited: (1) collections of all taxes herein or hereinafter levied for the payment of the Equipment Portion of the Bonds and interest thereon; (2) a pro rata share of all accrued interest received upon delivery of the Bonds; (3) a pro rata share of all funds remaining in the Capital Account after payment of the costs of the Equipment; (4) all investment earnings on funds held in the Equipment Debt Service Subaccount; and (5) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Equipment Debt Service Subaccount. The Equipment Debt Service Subaccount shall be used solely to pay the principal and interest and any premium for redemption of the Equipment Portion of the Bonds and any other general obligation bonds of the City hereafter issued by the City and made payable from said Subaccount as provided by law. (e) System Debt Service Subaccount. To the System Debt Service Subaccount there shall be credited: (1) the net revenues of the System not otherwise pledged and applied to the payment of other obligations of the City, in an amount, together with other funds which may herein or hereafter from time to time be irrevocably appropriated to the account sufficient to meet the requirements of Minnesota Statutes, Section 475.61 for the payment of the principal and interest of the System Portion of the Bonds; (2) a pro rata share of all accrued interest received upon delivery of the Bonds; (3) any collections of all taxes which may hereafter be levied in the event the net revenues of the System and other funds herein pledged to the payment of the principal and interest on the System Portion of the Bonds are insufficient therefor; (4) a pro rata share of all funds remaining in the Construction Account after completion of the Project and payment of the costs thereof; (5) all investment earnings on funds held in the System Debt Service Subaccount; and (6) any and all other moneys which are properly available and are appropriated by the governing body of the City to the System Debt Service Subaccount. The moneys in the System Debt Service Subaccount shall be used solely to pay the principal of and interest on the System Portion of the Bonds or any other bonds hereafter issued and made payable from said subaccount as provided by law. No portion of the proceeds of the Bonds shall be used directly or indirectly to acquire higher yielding investments or to replace funds which were used directly or indirectly to acquire higher yielding investments, except (i) for a reasonable temporary period until such proceeds are 19 4289728v1 needed for the purpose for which the Bonds were issued and (ii) in addition to the above in an amount not greater than the lesser of five percent of the proceeds of the Bonds or $100,000. To this effect, any proceeds of the Bonds and any sums from time to time held in the Debt Service Account (or any other City account which will be used to pay principal or interest to become due on the Bonds), in excess of amounts which under then applicable federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by the arbitrage regulations on such investments after taking into account any applicable "temporary periods" or "minor portion" made available under the federal arbitrage regulations. Money in the Fund shall not be invested in obligations or deposits issued by, guaranteed by or insured by the United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Internal Revenue Code of 1986, as amended (the "Code "). 17. Covenants Relating to the Prior Fire Hall Refunding Portion of the Bonds. (a) Tax Levy; Coverage Test; Cancellation of Certain Tax Levies. To provide moneys for payment of the principal and interest on the Prior Fire Hall Refunding Portion of the Bonds, there is hereby levied upon all of the taxable property in the City a direct annual ad valorem tax which shall be spread upon the tax rolls and collected with and as part of other general property taxes in the City for the years and in the amounts as follows: Years of Tax Levy Years of Tax Collection Amounts 2011 -2019 2012 -2020 See attached schedule The tax levies are such that if collected in full they, together with estimated collections of any other revenues herein pledged for the payment of the Prior Fire Hall Refunding Portion of the Bonds, will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Prior Fire Hall Refunding Portion of the Bonds. The tax levies shall be irrepealable so long as any of the Prior Fire Hall Refunding Portion of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. (b) General Obligation Pledge. For the prompt and full payment of the principal and interest on the Prior Fire Hall Refunding Portion of the Bonds, as the same respectively become due, the full faith, credit and taxing powers of the City shall be and are hereby irrevocably pledged. If the balance in the Refunded Fire Hall Debt Service Subaccount is ever insufficient to pay all principal and interest then due on the Prior Fire Hall Refunding Portion of the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Refunded Fire Hall Debt Service Subaccount when a sufficient balance is available therein. 18. Covenants Relating_to the Prior Improvement Refunding Portion of the Bonds. 20 4289728v1 (a) Special Assessments. The City has heretofore levied special assessments pursuant to the Prior Improvement Bonds Resolution, which were pledged to the payment of the principal and interest on the Prior Improvement Bonds the uncollected special assessments for the Prior Improvement Bonds are now pledged to the payment of principal and interest on the Prior Improvement Refunding Portion. The special assessments are such that if collected in full they, together with estimated collections of taxes herein pledged for the payment of the Prior Improvement Refunding Portion of the Bonds, will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Prior Improvement Refunding Portion of the Bonds. The special assessments were levied as provided below, payable in equal, consecutive, annual installments, with general taxes for the years shown below and with interest on the declining balance of all such assessments at the rate shown opposite such years: Levy Collection Improvement Designations Amounts Years Years Rate 2006 Street Improvements $1,177,123 2006 -2020 2007 -2021 6.00% (b) Tax Levy; Coverage Test; Cancellation of Certain Tax Levies. To provide moneys for payment of the principal and interest on the Prior Improvement Refunding Portion of the Bonds, there is hereby levied upon all of the taxable property in the City a direct annual ad valorem tax which shall be spread upon the tax rolls and collected with and as part of other general property taxes in the City for the years and in the amounts as follows: Years of Tax Levy Years of Tax Collection Amounts 2011 -2019 2012 -2020 See attached schedule The tax levies are such that if collected in full they, together with estimated collections of special assessments and any other revenues herein pledged for the payment of the Prior Improvement Refunding Portion of the Bonds, will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Prior Improvement Refunding Portion of the Bonds. The tax levies shall be irrepealable so long as any of the Prior Improvement Refunding Portion of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. (c) General Obligation Pledge. For the prompt and full payment of the principal and interest on the Prior Improvement Refunding Portion of the Bonds, as the same respectively become due, the full faith, credit and taxing powers of the City shall be and are hereby irrevocably pledged. If the balance in the Refunded Improvement Debt Service Subaccount is ever insufficient to pay all principal and interest then due on the Prior Improvement Refunding Portion of the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Refunded Improvement Debt Service Subaccount when a sufficient balance is available therein. 21 4289728v1 19. Covenants Relating to the CIP Portion of the Bonds. (a) Tax Levy; Coverage Test. To provide moneys for payment of the principal and interest on the CIP Portion of the Bonds there is hereby levied upon all of the taxable property in the City a direct annual ad valorem tax which shall be spread upon the tax rolls and collected with and as part of other general property taxes in the City for the years and in the amounts as follows: Year of Tax Levy Year of Tax Collection Amount See attached schedule The tax levies are such that if collected in full they, together with estimated collections of other revenues herein pledged for the payment of the CIP Portion of the Bonds, will produce at least five percent (5 %) in excess of the amount needed to meet when due the principal and interest payments on the CIP Portion of the Bonds. The tax levies shall be irrepealable so long as any of the CIP Portion of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. (b) General Obligation Pledge. For the prompt and full payment of the principal and interest on the CIP Portion of the Bonds, as the same respectively become due, the full faith, credit and taxing powers of the City shall be and are hereby irrevocably pledged. If the balance in the CIP Project Debt Service Subaccount is ever insufficient to pay all principal and interest then due on the CIP Portion of the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the CIP Project Debt Service Subaccount when a sufficient balance is available therein. 20. Covenants Relating to the Equipment Portion of the Bonds. (a) Tax Levy Coverage Test. To provide moneys for payment of the principal and interest on the Equipment Portion of the Bonds there is hereby levied upon all of the taxable property in the City a direct annual ad valorem tax which shall be spread upon the tax rolls and collected with and as part of other general property taxes in the City for the years and in the amounts as follows: Year of Tax Levy Year of Tax Collection Amount See attached Schedule The tax levies are such that if collected in full they will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Equipment Portion of the Bonds. The tax levies shall be irrepealable so long as any of the Equipment are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. 22 4289728v1 (b) General Obligation Pledge. For the prompt and full payment of the principal and interest on the Equipment Portion of the Bonds, as the same respectively become due, the full faith, credit and taxing powers of the City shall be and are hereby irrevocably pledged. If the balance in the Equipment Debt Service Subaccount is ever insufficient to pay all principal and interest then due on the Equipment Portion of the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Equipment Debt Service Subaccount when a sufficient balance is available therein. 21. Covenants Relating to the System Portion of the Bonds. (a) Excess System Net Revenue. Net revenues in excess of those required for the foregoing may be used for any proper purpose. (b) Sufficiency of Net Revenues; Coverage Test. It is hereby found, determined and declared that the net revenues of the System are sufficient in amount to pay when due the principal of interest on the System Portion of the Bonds and the Outstanding Bonds and a sum at least five percent in excess thereof are hereby pledged for the payment of the Bonds on a parity lien with the Outstanding Bonds and shall be applied for that purpose, but solely to the extent required to meet the principal and interest requirements of the Bonds as the same become due. Nothing contained herein shall be deemed to preclude the City from making further pledges and appropriations of the net revenues of the System for the payment of other or additional obligations of the City, provided that it has first been determined by the City Council that the estimated net revenues of the System will be sufficient in addition to all other sources, for the payment of the System Portion of the Bonds and such additional obligations and any such pledge and appropriation of the net revenues of the System may be made superior or subordinate to, or on a parity with the pledge and appropriation herein. (c) Covenant to Maintain Rates and Charges. In accordance with Minnesota Statutes, Section 444.075, the City hereby covenants and agrees with the holders of the System Portion of the Bonds that it will impose and collect charges for the service, use, availability and connection to the System at the times and in the amounts required to produce net revenues adequate to pay all principal and interest when due on the System Portion of the Bonds. Minnesota Statutes, Section 444.075, Subdivision 2, provides as follows: "Real estate tax revenues should be used only, and then on a temporary basis, to pay general or special obligations when the other revenues are insufficient to meet the obligations ". (d) General Obligation Pledge. For the prompt and full payment of the principal and interest on the System Portion of the Bonds, as the same respectively become due, the full faith, credit and taxing powers of the City shall be and are hereby irrevocably pledged. If the balance in the Debt Service Account is ever insufficient to pay all principal and interest then due on the System Portion of the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Debt Service Account when a sufficient balance is available therein. 23 4289728v1 22. Prior Bonds; Security. Until retirement of the Bonds, all provisions theretofore made for the security thereof shall be observed by the City and all of its officers and agents. 23. Defeasance. When all Bonds have been discharged as provided in this paragraph, all pledges, covenants and other rights granted by this resolution to the registered holders of the Bonds shall, to the extent permitted by law, cease. The City may discharge its obligations with respect to any Bonds which are due on any date by irrevocably depositing with the Bond 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 Bond Registrar a sum sufficient for the payment thereof in full with interest accrued 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 Bond Registrar on or before that date a sum sufficient for the payment thereof in full, provided that notice of redemption thereof has been duly given. 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 suitable banking institution qualified by law as an escrow agent for this purpose, cash or securities described in Minnesota Statutes, Section 475.67, Subdivision 8, bearing interest payable at such times and at such rates and maturing on such dates as shall be required, without regard to sale and /or reinvestment, to pay all amounts to become due thereon to maturity or, if notice of redemption as herein required has been duly provided for, to such earlier redemption date. 24. Compliance With Reimbursement Bond Regulations. The provisions of this paragraph are intended to establish and provide for the City's compliance with United States Treasury Regulations Section 1.150 -2 (the "Reimbursement Regulations ") applicable to the "reimbursement proceeds" of the Improvements Portion and Street Reconstruction Portion of the Bonds, being those portions thereof which will be used by the City to reimburse itself for any expenditure which the City paid or will have paid prior to the Closing Date (a "Reimbursement Expenditure "). The City hereby certifies and/or covenants as follows: 24 4289728v1 (a) Not later than sixty days after the date of payment of a Reimbursement Expenditure, the City (or person designated to do so on behalf of the City) has made or will have made a written declaration of the City's official intent (a "Declaration ") which effectively (i) states the City's reasonable expectation to reimburse itself for the payment of the Reimbursement Expenditure out of the proceeds of a subsequent borrowing; (ii) gives a general and functional description of the property, project or program to which the Declaration relates and for which the Reimbursement Expenditure is paid, or identifies a specific fund or account of the City and the general functional purpose thereof from which the Reimbursement Expenditure was to be paid (collectively the "Project "); and (iii) states the maximum principal amount of debt expected to be issued by the City for the purpose of financing the Project; provided, however, that no such Declaration shall necessarily have been made with respect to: (i) "preliminary expenditures" for the Project, defined in the Reimbursement Regulations to include engineering or architectural, surveying and soil testing expenses and similar prefatory costs, which in the aggregate do not exceed twenty percent of the "issue price" of the CIP Portion and System Portion of the Bonds, and (ii) a de minimis amount of Reimbursement Expenditures not in excess of the lesser of $100,000 or five percent of the proceeds of the CIP Portion and System Portion of the Bonds. (b) Each Reimbursement Expenditure is a capital expenditure or a cost of issuance of the CIP Portion and System Portion of the Bonds or any of the other types of expenditures described in Section 1.150- 2(d)(3) of the Reimbursement Regulations. (c) The "reimbursement allocation" described in the Reimbursement Regulations for each Reimbursement Expenditure shall and will be made forthwith following (but not prior to) the issuance of the CIP Portion and System Portion of the Bonds and in all events within the period ending on the date which is the later of three years after payment of the Reimbursement Expenditure or one year after the date on which the Project to which the Reimbursement Expenditure relates is first placed in service. (d) Each such reimbursement allocation will be made in a writing that evidences the City's use of CIP Portion and System Portion of the Bond proceeds to reimburse the Reimbursement Expenditure and, if made within 30 days after the CIP Portion and System Portion of the Bonds are issued, shall be treated as made on the day the CIP Portion and System Portion of the Bonds are issued. Provided, however, that the City may take action contrary to any of the foregoing covenants in this paragraph upon receipt of an opinion of its Bond Counsel for the CIP Portion and System Portion of the Bonds stating in effect that such action will not impair the tax - exempt status of the CIP Portion and System Portion of the Bonds. 25. Securities, Escrow Agent. Securities, if any, purchased from moneys in the Escrow Account shall be limited to securities set forth in Minnesota Statutes, Section 475.67, Subdivision 8, and any amendments or supplements thereto. The City Council has investigated the facts and hereby finds and determines that the Escrow Agent is a suitable financial institution to act as escrow agent. 25 4289728v1 26. Redemption of Refunded Bonds. The Administrator is hereby authorized and directed to give mailed notice of redemption prior to the Call Date, to the paying agent for the Refunded Fire Hall Bonds in substantially the form attached hereto as Exhibit A, which terms and conditions are hereby approved and incorporated herein by reference. The Refunded Improvement Bonds shall be redeemed and prepaid on the Crossover Date in accordance with the terms and conditions set forth in the Notice of Call for Redemption, in substantially the form attached to the Escrow Agreement, which terms and conditions are hereby approved and incorporated herein by reference. 27. Escrow Agreement. On or prior to the delivery of the Bonds the Mayor and Administrator shall, and are hereby authorized and directed to, execute the Escrow Agreement on behalf of the City. The Escrow Agreement is hereby approved and adopted and made a part of this resolution, and the City covenants that it will promptly enforce all provisions thereof in the event of default thereunder by the Escrow Agent. 28. Continuing Disclosure. The City is the sole obligated person with respect to the Bonds. The City hereby agrees, in accordance with the provisions of Rule 15c2 -12 (the "Rule "), promulgated by the Securities and Exchange Commission (the "Commission ") pursuant to the Securities Exchange Act of 1934, as amended, and a Continuing Disclosure Undertaking (the "Undertaking ") hereinafter described to: (a) Provide or cause to be provided to the Municipal Securities Rulemaking Board (the "MSRB ") by filing at www.emma.msrb.org in accordance with the Rule, certain annual financial information and operating data in accordance with the Undertaking. The City reserves the right to modify from time to time the terms of the Undertaking as provided therein. (b) Provide or cause to be provided to the MSRB notice of the occurrence of certain events with respect to the Bonds in not more than ten (10) business days after the occurrence of the event, in accordance with the Undertaking. (c) Provide or cause to be provided to the MSRB notice of a failure by the City to provide the annual financial information with respect to the City described in the Undertaking, in not more than ten (10) business days following such amendment. (d) The City agrees that its covenants pursuant to the Rule set forth in this paragraph and in the Undertaking is intended to be for the benefit of the Holders of the Bonds and shall be enforceable on behalf of such Holders; provided that the right to enforce the provisions of these covenants shall be limited to a right to obtain specific enforcement of the City's obligations under the covenants. The Mayor and Administrator of the City, or any other officer of the City authorized to act in their place (the "Officers ") are hereby authorized and directed to execute on behalf of the City the Undertaking in substantially the form presented to the City Council subject to such modifications thereof or additions thereto as are (i) consistent with the requirements under the Rule, (ii) required by the Purchaser of the Bonds, and (iii) acceptable to the Officers. 26 4289728v1 29. Certificate of Registration. The Administrator is hereby directed to file a certified copy of this resolution with the County Auditor of Stearns County, Minnesota, together with such other information as the County Auditor shall require, and to obtain the County Auditor's Certificate that the Bonds have been entered in the County Auditor's Bond Register and that the tax levy required by law has been made. 30. Records and Certificates. The officers of the City are hereby authorized and directed to prepare and furnish to the Purchaser, and to the attorneys approving the legality of the issuance of the Bonds, certified copies of all proceedings and records of the City relating to the Bonds and to the financial condition and affairs of the City, and such other affidavits, certificates and information as are required to show the facts relating to the legality and marketability of the Bonds as the same appear from the books and records under their custody and control or as otherwise known to them, and all such certified copies, certificates and affidavits, including any re furnished, shall be deemed representations of the City as to the facts recited therein. 31. Negative Covenant as to Use of Proceeds and Projects. The City hereby covenants not to use the proceeds of the Bonds or to use the projects originally financed by the Prior Bonds, or to cause or permit them to be used, or to enter into any deferred payment arrangements for the cost of the projects, in such a manner as to cause the Bonds to be "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. 32. Tax - Exempt Status of the Bonds; Rebate. The City shall comply with requirements necessary under the Code to establish and maintain the exclusion from gross income under Section 103 of the Code of the interest on the Bonds, including without limitation (a) requirements relating to temporary periods for investments, (b) limitations on amounts invested at a yield greater than the yield on the Bonds, and (c) the rebate of excess investment earnings to the United States, if the Bonds (together with other obligations reasonably expected to be issued and outstanding at one time in this calendar year) exceed the small issuer exception amount of $5,000,000. For purposes of qualifying for the exception to the federal arbitrage rebate requirements for governmental units issuing $5,000,000 or less of bonds, the City hereby finds, determines and declares that: (a) the Bonds are issued by a governmental unit with general taxing powers; (b) no Bond is a private activity bond; (c) ninety five percent or more of the net proceeds of the Bonds are to be used for local governmental activities of the City (or of a governmental unit the jurisdiction of which is entirely within the jurisdiction of the City); (d) the aggregate face amount of all tax exempt bonds (other than private activity bonds) issued by the City (and all subordinate entities thereof, and all entities treated as one issuer with the City) during the calendar year in which the Bonds are issued and outstanding at one time is not reasonably expected to exceed $5,000,000, all within the meaning of Section 148(f)(4)(D) of the Code. 27 4289728v1 (e) with respect to the Prior Fire Hall Refunding Portion of the Bonds there shall not be taken into account for purposes of said $5,000,000 limit any bond issued to refund (other than to advance refund) any bond to the extent the amount of the refunding bond does not exceed the outstanding amount of the refunded bond; (f) the aggregate face amount of the Bonds does not exceed $5,000,000; (g) each of the Refunded Fire Hall Bonds and the Refunded Improvement Bonds was issued as part of an issue which was treated as meeting the rebate requirements by reason of the exception for governmental units issuing $5,000,000 or less of bonds; (h) the average maturity of the Prior Fire Hall Refunding Portion of the Bonds does not exceed the average maturity of the Refunded Fire Hall Bonds; (i) the average maturity of the Prior Improvement Refunding Portion of the Bonds does not exceed the average maturity of the Refunded Improvement Bonds; (j) no part of the Prior Fire Hall Refunding Portion of the Bonds has a maturity date which is later than the date which is thirty years after the date the Refunded Fire Hall Bonds were issued; and (k) no part of the Prior Improvement Refunding Portion of the Bonds has a maturity date which is later than the date which is thirty years after the date the Refunded Improvement Bonds were issued. 33. Designation of Qualified Tax - Exempt Obligations. In order to qualify the Bonds as "qualified tax- exempt obligations" within the meaning of Section 265(b)(3) of the Code, the City hereby makes the following factual statements and representations: (a) the Bonds are issued after August 7, 1986; (b) the Bonds are not "private activity bonds" as defined in Section 141 of the Code; (c) the City hereby designates the Bonds as "qualified tax - exempt obligations" for purposes of Section 265(b)(3) of the Code; (d) the reasonably anticipated amount of tax - exempt obligations (other than private activity bonds, treating qualified 501(c)(3) bonds as not being private activity bonds) which will be issued by the City (and all entities treated as one issuer with the City, and all subordinate entities whose obligations are treated as issued by the City) during this calendar year 2011 will not exceed $10,000,000; (e) not more than $10,000,000 of obligations issued by the City during this calendar year 2011 have been designated for purposes of Section 265(b)(3) of the Code; and (f) the aggregate face amount of the Bonds does not exceed $10,000,000. Furthermore, with respect to the Prior Fire Hall Refunding Portion of the Bonds: 28 4289728v1 (g) each of the Refunded Fire Hall Bonds and was designated as a "qualified tax exempt obligation" for purposes of Section 265(b)(3) of the Code; (h) the average maturity of the Prior Fire Hall Refunding Portion of the Bonds does not exceed the remaining average maturity of the Refunded Fire Hall Bonds; (i) no part of the Prior Fire Hall Refunding Portion of the Bonds has a maturity date which is later than the date which is thirty years after the date the Refunded Fire Hall Bonds were issued; and (j) the Prior Fire Hall Refunding Portion of the Bonds are issued to refund, and not to "advance refund" the Prior Fire Hall Bonds within the meaning of Section 149(d)(5) of the Code, and shall not be taken into account under the $10,000,000 issuance limit to the extent the Prior Fire Hall Refunding Portion does not exceed the outstanding amount of the Prior Fire Hall Bonds. The City shall use its best efforts to comply with any federal procedural requirements which may apply in order to effectuate the designation made by this paragraph. 34. Official Statement. The Official Statement relating to the Bonds prepared and distributed by the Purchaser is hereby approved and the officers of the City are authorized in connection with the delivery of the Bonds to sign such certificates as may be necessary with respect to the completeness and accuracy of the Official Statement. 35. Supplemental Resolution. The Prior Resolutions are hereby supplemented to the extent necessary to give effect to the provisions hereof. 36. Payment of Issuance Expenses. The City authorizes the Purchaser to forward the amount of Bond proceeds allocable to the payment of issuance expenses to the Escrow Agent on the closing date for further distribution as directed by the Purchaser. 37. Severability. If any section, paragraph or provision of this resolution shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this resolution. 38. Headings. Headings in this resolution are included for convenience of reference only and are not a part hereof, and shall not limit or define the meaning of any provision hereof. 29 4289728v1 EXHIBIT A NOTICE OF CALL FOR REDEMPTION GENERAL OBLIGATION FIRE HALL CROSSOVER REFUNDING BONDS OF 2003 CITY OF ST. JOSEPH, STEARNS COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that by order of the City Council of the City of St. Joseph, Stearns County, Minnesota, there have been called for redemption and prepayment on December 1, 2011 those outstanding bonds of the City designated as General Obligation Fire Hall Crossover Refunding Bonds of 2003, dated as of July 1, 2003, having stated maturity dates, in the years 2013 through 2017, and totaling $430,000 in principal amount and having CUSIP numbers listed below: Year CUSIP Number* 2013 790739 NM4 2015 790739 NP7 2017 790739 NR3 The bonds are being called at a price of par plus accrued interest to December 1, 2011, on which date all interest on the bonds will cease to accrue. Holders of the bonds hereby called for redemption are requested to present their bonds for payment at U.S. Bank National Association, Attention: Paying Agent Services, 60 Livingston Avenue, St. Paul, Minnesota 55107. Dated: October 6, 2011 BY ORDER OF THE CITY COUNCIL /s/ Judy Weyrens, City Administrator *The City shall not be responsible for the selection of or use of the CUSIP numbers, nor is any representation made as to their correctness indicated in the notice. They are included solely for the convenience of the holders. A -1 4289728v1 MOODY'S ASSIGNS Al RATING TO THE CITY OF ST. JOSEPH (MN) $2.3 MILLION GO BONDS, SERIES 2011A Al RATING APPLIES TO $11.2 MILLION OF MOODY'S RATED POST SALE GO DEBT Moody's Investors Service has assigned an Al rating to the City of St. Joseph's (MN) $2.32 million General Obligation Bonds, Series 2011A. Concurrently, Moody's has affirmed the Al rating on the city's outstanding general obligation debt. Post -sale, the city will have $17.4 million of outstanding general obligation debt, of which $11.2 million is rated by Moody's. SUMMARY RATING RATIONALE The bonds, secured by the city's general obligation unlimited tax pledge, will finance various capital improvements within the city. Additionally, debt service on the bonds are payable from special assessments against all benefiting properties. The Al rating reflects the city's modest, tax base that benefits from institutional presence, strong operating reserves that provide substantial cushion for contingencies, and a high, yet manageable debt burden. STRENGTHS - Institutional presence of the College of Saint Benedict (St. Benedict) and its proximity to St. Cloud, MN - Satisfactory financial operations characterized by a strong management team and ample reserve levels CHALLENGES - Small tax base with declining property values - Relatively high debt burden DETAILED CREDIT DISCUSSION MODESTLY SIZED TAX BASE; SIGNIFICANT UNIVERSITY POPULATION PRESENCE The City of St. Joseph is located five miles west of St. Cloud (GO rated Aa2) within Steams County (Aa2). Previously, the city's $317 million tax base had increased at a rapid annual average rate of 15% from 2002 through 2007 and remained stable from 2008 -2009. In contrast, the city's full valuation experienced a significant 11.3% decrease in 2010 slowing the average annual rate of growth to 3.6% over the past five years. New construction significantly slowed in 2010 which resulted in the precipitous decline. Steams County projects only a lesser 2% decrease in 2011. The city continues to benefit from the presence of St. Benedict's College (revenue rated Baal) and proximity to St. Cloud which continues to spur development, although at a more moderate pace. The 2010 population, 6,534, reflects a 40% increase from 2000. The 2,000 students of St. Benedict's make up approximately 30% of the city's population. The sister campus of St. John's University is located just three miles away in Collegeville. The presence of the college has also spurred various developments including a grocery store which is now the second largest employer in the city with 125 employees. In addition, the college continues to expand and spur ancillary development. The college has plans to expand and will add a new student center, residential and other facilities. In addition to expansion of college facilities, the city anticipates residential developments to occur in the vicinity of the college. Another significant development is the construction of a new 40,000 square foot permanent US Army reserve training facility for approximately 200 army reservists. The facility is expected to be built and completed by 2013. The presence of the students impacts the median age for the city, which is 21 compared to the national median age of 35.3. Additionally, socioeconomic indicators are negatively skewed as the per capita and median family incomes were just 51.8% and 78.7% of the state, respectively. SATISFACTORY FINANCIAL OPERATIONS WITH HEALTHY RESERVE LEVELS The city's financial operations are expected to remain stable due to healthy reserves and prudent management strategies. The city's General Fund has posted annual operating surpluses with the exception of fiscal 2008 due to an unexpected unalottment of local govemment aid (LGA) from the state just a few days prior to the end of the fiscal year. The total fund balance rose from $922,000 (39.1% of revenues) in fiscal 2006 to nearly $1.7 million in 2010 which was a strong 63.2% of General Fund revenues. The city has a formal reserve policy which is to maintain 4 -6 months of expenditures in reserves. Currently, $900,000 of the $1.7 million is designated for working capital which is well over the city's formal reserve policy. The city anticipates a slight surplus in fiscal 2011 and balanced operations in 2012 with no significant increase in spending. The majority of operating revenue is derived from property taxes (45.2 %) and intergovernmental aid (30.2 %). The city continues to budget conservatively and had planned for the state aid reductions in fiscal years 2011 and 2012 similar to 2010 levels. In previous years, the city was more dependent on economically sensitive revenues including charges for services and licenses and permits. In fiscal 2007, these revenues comprised 24% of operating revenues compared to a much lesser 12% in fiscal 2010. Notably, these revenues are expected to turn around as the College continues with their master plan which involves several phases of construction totaling nearly $125 million. In addition, beginning fiscal 2012, the city is no longer subject to state imposed operating levy limits giving the city significant operating flexibility. The city also benefits from a regional sales tax of 0.5% which revenues are shared with the City of St. Cloud. The proceeds of this sales tax can be used for capital expenditures such as parks, transportation and infrastructure. The sales tax fund currently contains $1.1 million. While proceeds are restricted to capital needs, the revenues help offset capital expenditure pressures in the General Fund. HIGH YET MANAGEABLE DEBT BURDEN WITH RAPID PRINCIPAL AMORTIZATION We believe the city's debt burden, at 6.4% (direct 5.6 %), will remain high but manageable primarily due to lack of significant borrowing plans and additional support available from non -levy sources. Nearly 45% of the city's direct debt is funded from water and sewer utility revenues and special assessments. Currently, operating revenues of the utility funds are insufficient to cover expenditures in those funds. However, the funds have had significant reserves that have been used to pay debt service payments. Additionally, principal amortization is rapid with 83% retired in ten years. Officials do not have any plans for additional borrowings in the near term, but may issue for its utility improvements in 2013 or beyond. All of the city's debt is fixed rate and the city is not a party to any interest rate swap agreements. WHAT COULD MOVE THE RATING UP - Significant expansion of city's tax base WHAT COULD MOVE THE RATING DOWN - Significant declines to the city's General Fund reserves and available liquidity - Continued declines to the city's full valuation to below similarly rated entities KEY STATISTICS 2010 U.S. Census population: 6,534 2010 full value: $317 million Full value per capita: $48,381 1999 Median family income: $44,737 (78.7% of state) 1999 Per capita income: $12,011 (51.8% of state) 2000 Median housing value: $93,800 (76.6% of state) Overall debt burden: 6.4% Direct debt burden: 5.6% Principal amortization rate (10 years): 98.3% Fiscal 2010 General Fund balance: $1.7 million (63.2% of General Fund revenues) Post -sale general obligation debt, including current issue: $17.4 million Post -sale Moody's rated general obligation debt, including current issue: $11.2 million THIS PAGE INTENTIONALLY LEFT BLANK Final � City of Saint Joseph, Minnesota G.O. Bonds, Series 2011A Project Summary Dated 11/01l2011 � Delivered 11N0I2011 Vssue 2003 Ref Certificates Sewer 2006 Ref CIP Summary Sources Of Funds ParAmountofBonds $430,000.00 $390,000.00 $225,000.00 $1,040,000.00 $195,000.00 $2,280,000.00 Transfers from Prior Issue Debt Service Funds 437,500.OQ 437,5�0.0� Reoffering Premium 12 662.95 7 326.70 4,071.35 19,050.00 3,779.10 46,890.10 Accrued Interestfrom 11/01/2011 to 11I10I2011 215.00 20'1.50 116.25 540.75 100.50 1,174.00 Total Sources 3442,877.95 $397,528.20 5229,187.60 51,497,090.75 $198,879.60 52,765,564.10 Uses Of Funds Deposit to Crossover Escrow Fund 430 000.00 - 1,468,731.57 1,898,731.57 Deposit to Proiect Constrtiction Fund - 383,463.00 223,000.00 - 188,417.00 794,880.00 Total Underwrite�'s Discount 1.700% 7,310.00 6,630.00 3,825.00 17,680.00 3,315.00 38,760.00 Costs of Issuance 4,528.21 4,106.98 2,369.41 10,951.92 2,053.48 24,010.00 Deposit to Capitalized Interest (CIF) Fund 5 171.83 - 2 579.50 7,751.33 Rounding Amount 824.74 (2 045.11) (123.06) (272.74) 2,414.12 797.95 Deposit to Debt Service Fund 215.00 201.50 116.25 - 100.50 633.25 Total Uses 5442,877.95 E387,528.20 E229,187.60 57,497,090.75 5798,879.60 52,785,584.10 Flow of Funds Detail � State and Local Govemment Series (SLGS) rates for 10/05/2011 Date of OMP Candidates Primary Purpose Fund Solutwn Method Net Funded Net Funded Net Funded Net Funded Net Funded Net Funded Total Cost of Investments $430,000.00 $383,463.00 $223,000.00 $1,468,731.57 $188,417.00 $2,693,611.57 Interest Eamings � 0.257% 5,516.23 - 5,516.23 Transfers from Unrestricted Money Fund - 439,709.70 439,709.70 Total Draws $430,000.00 $383,463.00 $223,000.00 $1,476,457.50 $188,417.00 $2,701,337.50 Unrestricted Money Fund Solution Method Transfer All Transfer All Transfer All Transfer All Transfer All Transfer All Total Cost of Investments - $437,500.00 - $437,500.00 Interest Eaminqs Q 0.255% 2,209.70 2,209.70 Transfers to Primary Purpose Fund - (439,709.70) (439,709.70) Capitalized Interest Fund Solution Method Net Funded Net Funded Net Funded Net Funded Net Funded Net �unded Original Bond Proceeds - 5,171.83 - 2,579.50 7,751.33 Accrued Interest 201.50 - 100.50 302.00 Total Draws $5,373.33 $2,680.00 $8,053.33 PV Analysis Summary �Net to Net) Net PV Cashflow Savings @ 1.709%(Bond Yield) 31,859.83 - 515,214.25 - Accrued Interest Credit to Debt Service Fund 215.00 Transfers from Prior Issue Debt Service Fund (437,500.00) - ConHngency or Rounding Amount 824.74 - (272.74) - - Net Present Value Benefit $32,899.57 - $77,441.51 - - Net PV Benefit / - Refunded Principal ' 7.651 % 5.397% - - Net PV Benefit I - Refunding Principal 7.651 % 7.446% - - Bond Statistics Average Life 3.463 Years 5.609 Years 5.694 Years 6.522 Years 5.532 Years 5.623 Years Averaae Coupon 1.9999998% 2.1142094% 2.1121951% 2.1173587% 2.1066049% 2.1017680% Net Interest Cost (NIC) 1.6405403% 2.0823602% 2.0929678% 2.0971622% 2.0635829% 2.0383507% Bond Yield for Arbitrage Purposes 1.7089022% 1.7069022%a 1.7089022% 1.7089022% 1.7089022% 1.7089022% True Interest Cost (TIC) 1.6238325% 2.0770322% 2.0888066% 2.0929056% 2.0575181 % 2.0307759% All InclusiVe Cost (AIC) 1.9417267% 2.2816432% 22906505% 2.2692747°/a 2.2645485% 2.2338973% Ref 3 � Issue Summery � 10/6/2011 I 9:09 AM Northland Securities Public Finance Page t Final � City of Saint Joseph, Minnesota G.O. Bonds, Series 201 lA Debt 5ervice Schedule D.ate Principat Coupon Interest Total P+I Fiscal Total 11 /10/2011 - - - - - 04/01l2012 - - 19,566.66 19,566.66 - 10/01/2012 140,000.00 2.000% 23,480.00 163,480.00 - 12/01I2012 - - - - 183,046.66 04/01/2013 - - 22,080.00 22,080.00 - 10/01/2013 145,000.00 2.000% 22,080.00 167,080.00 - 12/01/2013 - - - - 189,160.00 04/01l2014 - - 20,630.00 20,630.00 - 10/01/2014 265,000.00 2.000% 20,630.00 285,630.00 - 12/01/2014 - - - - 306,260.00 04/01/2015 - - 17,980.00 17,980.00 - 10/01/2015 275,000.00 2.000% 17,980.00 292,980.00 - 12/01/2015 - - - - 310,960.00 04/01/2016 - - 15,230.00 15,230.00 - 10/01/2016 280,000.00 2.000% 15,230.00 295,230.00 - 12/01/2016 - - - - 310,460.00 04/01/2017 - - 12,430.00 12,430.00 - 10/01/2017 290,000.00 2.000% 12,430.00 302,430.00 - 12/01/2017 - - - - 314,860.00 04/01/2018 - - 9,530.00 9,530.00 - 10/01/2018 215,000.00 2.000% 9,530.00 224,530.00 - 12/01 /2018 - - - - 234,060.00 04/01/2019 - - 7,380.00 7,380.00 - 10/01/2019 220,000.00 2.000% 7,380.00 227,380.00 - 12/01/2019 - - - - 234,760.00 04/01 /2020 - - 5,180.00 5,180.00 - 10/01/2020 220,000.00 2.200% 5,180.00 225,180.00 - 12/01/2020 - - - - 230,360.00 04/01I2021 - - 2,760.00 2,760.00 - 10/01/2021 230,000.00 2.400% 2,760.00 232,760.00 - 12/01/2021 - - - - 235,520.00 Total $2,280,000.00 - $269,446.66 $2,549,446.66 - Dated 11 /01 /2011 Delivery Date 11/10/2011 First Coupon Date 4/01/2012 First available call date 10/01/2018 Call Price 100.0000000% Accrued Interestfrom 11/01/2011 to 11/10/2011 1,174.00 Bond Year pollars $12,820.00 Average Life 5.623 Years Average Coupon 2.1017680% Net Interest Cost (NIC) 2.0383507% True Interest Cost (TIC) 2.0307759% Bond Yield for Arbitrage Purposes 1.7089022% Net Interest Cost 1.7006377% Weighted Average Maturity 5.594 Years Ret 3� Issue Summary { 10! 6l2011 � 9:09 AM Northland Securities Public Finance Page 2 Final City of Saint Joseph, Minnesota G.O. Bonds, Series 2011A Pricing Summary Maturity Maturity Type of Bond Coupon Yield Value Price Dollar Price 10I0112612 Serial Coupon 2.000°Io 0.400% 140,000.00 101.422°!0 141,990.80 10/01/2013 Serial Coupon 2.000% 0.600% 145,000.00 102.629% 148,812.05 10/01/2014 Serial Coupon 2.000% 0.800% 265,000.00 103.423% 274,070.95 10/01l2015 Serial Coupon 2.000% 1.000% 275,000.00 103.807% 285,469.25 10/01/2016 Serial Coupon 2.000% 1.250% 280,000.00 103.547% 289,931.60 10/01/2017 Serial Coupon 2.000% 1.500% 290,000.00 102.808% 298,143.20 10l01l2018 Seria4 Coupon 2.000% 1.750°l0 215,000.00 101.615°Jo 218,472.25 10l01/2019 Serial Coupon 2.000% 2.000% 220,000.00 100.000% 220,000.00 10/01/2020 Serial Coupon 2.200% 2.200% 220,000.00 100.000% 220,000.00 10/ 01l2021 Se ri a l Coupon 2.400% 2.400% 230,000.00 100.000% 230,000.00 Total - - - $2,280,000.00 - $2,326,890.10 Dated 11 /01/2011 Delivery Date 11/10/2011 First Coupon Date 4l01/2012 First available call date 10/01/2018 Cali Price 100.0000000% Par Amount of Bonds $2,280,000.00 Reoffering Premium or (Discount) 46,890.10 Gross Production $2,326,890.10 Total Underwriter's Discount (1.700%) $(38,760.00) Bid (100.357%) 2,288,130.10 Accrued Interestfrom 11/01/2011 to 11l10/2011 1,174.00 Total Purchase Price $2,289,304.10 Bond Year pol4ars $12,820.00 Average Life 5.623 Years Average Coupon 2.1017680% Net Interest Cost (NIC) 2.0383507% True Interest Cost (TIC) 2.0307759% Ref 3( Issue Summary � 10! 6/2011 � 9:09 AM Northland Securities Public Finance Page 3 Final City of Saint Joseph, Minnesota G.O. Bonds, Series 2011A Detail Costs Of Issuance Dated 1110112011 � Delivered 11/1012011 COSTS OF ISSUANCE DETAIL Bond Counsel $10,000.00 Rating Agency Fee $8,000.00 Pricing Opinion $1,500.00 Registrar / Paying Agent $1,175.00 Escrow Agent $1,150.00 CPA / Verification $2,000.00 County Auditor $185.00 TOTAL $24,070.00 Ref 3 � Issue Summary � 10/ 6I2011 � 9:09 AM Northland Securities Public Finance Paye 4 Final City of Saint Joseph, Minnesota G.O. Bonds, Series 2011A 2003 Refunding Debt Service Comparison Existing Net New Date Total P+� D!S D/S Old Net D/S Savings 12/01/2011 - 69,562.50 68,522.76 69,562.50 1,039.74 12/01/2012 77,883.33 - 77,883.33 82,235.00 4,351.67 12/01/2013 77,200.00 - 77,200.00 79,927.50 2,727.5Q 12/01/2014 75,800.00 - 75,800.00 82,620.00 6,820.00 12/01/2015 74,400.00 - 74,400.00 84,820.00 10,420.00 12/01/2016 78,000.00 - 78,000.00 81,820.00 3,820.00 12/01/2017 7 6,500. 0 0 - 76,500.00 83,520.00 7,020.00 Total $459,783.33 $69,562.50 $528,306.09 $564,505.00 536,198.91 PV Analysis Summary (Net to Net) Gross PV Debt Service Savings ..................... 31,859.83 Net PV Cashflow Savings @ 1.709%(Bond Yield)..... 31,859.83 Accrued Interest Credit to Debt Service Fund...... 215.00 Contingency or Rounding Amount .................... 824.74 Net Present Value Benefit $32,899.57 Net PV Benefit /$466,209.41 PV Refunded Debt Service 7.057% Net PV Benefit /$430,000 Refunded Principal... 7.651 % Net PV Benefit /$430,000 Refunding Principal.. 7.651 % Refunding Bond Information Refunding Dated Date 11/01/2011 Refunding Delivery Date 11/10/2011 Ref 3 � 2003 Ref � 10/ 6/2011 � 9:09 AM Northland Securities Public Finance Page 5 Final City of Saint Joseph, Minnesota G.O. Bonds, Series 2011 A 2003 Refunding Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 11 /10/2011 - - - - - 04/01/2012 - - 3,583.33 3,583.33 - 10/01/2012 70,000.00 2.000% 4,300.00 74,300.00 - 12/01/2012 - - - - 77,883.33 04/01/2013 - - 3,600.00 3,600.00 - 10/01l2013 70,000.00 2.000% 3,600.00 73,600.00 - 12/01/2013 - - - - 77,200.00 04/01/2014 - - 2,900.00 2,900.00 - 10/01/2014 70,000.00 2.000% 2,900.00 72,900.00 - 12/01/2014 - - - - 75,800.00 04/01/2015 - - 2,200.00 2,200.00 - 10/01/2015 70,000.00 2.000°/a 2,200.00 72,200.00 - 12/01/2015 - - - - 74,400.00 04/01/2016 - - 1,500.00 1,500.00 - 10/01/2016 75,000.00 2.000% 1,500.00 76,500.00 - 12/01/2016 - - - - 78,000.00 04/01/2017 - - 750.00 750.00 - 10/01/2017 75,000.00 2.000% 750.00 75,750.00 - 12/01/2017 - - - - 76,500.00 Total $430,000.00 - $29,783.33 $459,783.33 - Dated 11I01 /2011 Delivery Date 11/10/2011 First Coupon Date 4/01/2012 First available call date 10/01/2018 Call Price 100.0000000% Accrued Interestfrom 11I01J2011 to 11i10i2011 215.00 Bond Year pollars $1,489.17 Average Life 3.463 Years Average Coupon 1.9999998% Net Interest Cost (NIC) 1.6405403% True Interest Cost (TIC) 1.6238325% Bond Yield for Arbitrage Purposes 1.7089022% Net Interest Cost 1.1002006% Weighted Average Maturity 3.471 Years Ref 3 � 2003 Ref � 10/ 6/2017 � 9:09 AM Northland Securities Public Finance Pa9e s Final ` City of Saint Joseph, Minnesota G.O. Bonds, Series 2011 A New Money Certificates Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 11 /10/2011 - - - - ' 04/01/2012 - - 3,358.33 3,358.33 - 10/01/2012 35,000.00 2.000% 4,030.00 39,030.00 - 12/01/2012 - - - - 42,388.33 04/01/2013 - - 3,680.00 3,680.00 - 10/01/2013 35,000.00 2.000% 3,680.00 38,680.00 - 12/01/2013 - - - - 42,36�.00 04/01/2014 - - 3,330.00 3,330.00 - 10/01/2014 35,000.00 2.000% 3,330.00 38,330.00 - 12/01/2014 - - - - 41,660.00 04/01/2015 - - 2,980.00 2,980.00 - 10/01/2015 40,000.00 2.000% 2,980.00 42,980.00 - 12/01/2015 - - - - 45,960.00 04/01/2016 - - 2,580.00 2,580.00 - 10/01/2016 40,000.00 2.000% 2,580.00 42,580.00 - 12/01/2016 - - - - 45,160.00 04/01/2017 - - 2,180.00 2,180.00 - 10/07/2017 40,000.00 2.000% 2,180.00 42,180.00 12/01/2017 - - - - 44,360.00 04/01/2018 - - 1,780.00 1,780.00 - 10/01/2018 40,000.00 2.000% 1,780.00 41,780.00 - 12l01/2018 - - - - 43,560.00 04/01 /2019 - - 1,380.00 1,380.00 - 10/01/2019 4Q,000.00 2.000% 1,380.00 41,380.00 - 12/01/2019 - - - - 42,760.00 04/01/2020 - - 980.00 980.00 - 10/01/2020 40,000.00 2.200% 980.00 40,980.00 - 12t01/2020 - - - - 41,960.00 04/01/2021 - - 540.00 540.00 - 10/01/2021 45,000.00 2.400% 540.00 45,540.00 - 1 - - - - 46,080.00 Total $390,000.00 - $46,248.33 $436,248.33 - Dated 11 /01 /2011 Delivery Date 11/10/2011 First Coupon Date 4l01/2012 First available call date 10/01/2018 Call Price 100.0000000% Accrued Interest from 11/01/2011 to 11/10/2011 201.50 Bond Year pollars $2,187.50 Average Life 5.609 Years Average Coupon 2.1142094% Net interest Cost (NIC) 2.08236Q2% True Interest Cost (TIC) 2.0770322% Bond Yield for Arbitrage Purposes 1.7089022°/a Net Interest Cost 1.7462991 % Weighted Average Maturity 5.580 Years Ref 3 � Cert'rficates � 10/ 6/2011 � 9:09 AM Northland Securities Public Finance Pa9e � Final City of Saint Joseph, Minnesota G.O. Bonds, Series 201 lA New Money Sewer � Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 11/TO/2011 - - - - ' 04/01/2012 - - 1,937.50 1,937.50 - 10/01/2012 20,000.00 2.000% 2,325.00 22,325.00 - 12/01/2012 - - - - 24,262.50 04/01/2013 - 2,125.00 2,125.00 - 10/01/2013 20,000.00 2.000% 2,125.00 22,125.00 - 12/01/2013 - - - - 24,250.00 04/01/2014 - - 1,925.00 1,925.00 - 10/01l2014 20,000.00 2.000% 1,925.00 21,925.00 - 12/01/2014 - - - - 23,850.00 04/01/2015 - - 1,725.00 1,725.00 - 10/01/2015 20,000.00 2.000% 1,725.00 21,725.00 - 12/01/2015 - - - - 23,450.00 04/01/2016 - - 1,525.00 1,525.00 - 10/01/2016 20,000.00 2.000°/a 1,525.00 21,525.00 - 12/01/2016 - - - - 23,050.00 04/01/2017 - - 1,325.00 1,325.00 - 10/01/2017 25,000.00 2.000°/a 1,325.00 26,325.00 - 12/01/2017 - - - - 27,650.00 04/01/2018 - - 1,075.00 1,075.00 - 10/01/2018 25,000.00 2.000% 1,075.00. 26,075.00 - 12/01/2018 - - - - 27,150.00 04/01/2019 - - 825.00 825.00 - 10/01/2019 25,000.00 2.000% 825.00 25,825.00 - 12/01/2019 - - - - 26,650.00 04/01/2020 - - 575.00 575.00 - 10/01/2020 25,000.00 2.200% 575.00 25,575.00 - 12/01/2020 - - - - 26,150.00 04/01 /2021 - - 300.00 300.00 - 10/01/2021 25,000.00 2.400% 300.00 25,300.00 - 12/01/2021 - - - - 25,600.00 Total $225,000.00 - $27,062.50 $252,062.50 - Dated 11 /01 /2011 Delivery Date 11/10/2011 First Coupon Date 4/01/2012 First available call date 10/01/2D18 Call Price 100.0000000% Accrued Interest from 11/01/2011 to 11/10/2011 116.25 Bond Year pollars $1,281.25 Average Life 5.694 Years Average Coupon 2.1121951% Net Interest Cost (NIC) 2.0929678% True Interest Cost (TIC) 2.0888066% Bond Yield for Arbitrage Purposes 1.7089022% Net Interest Cost 1.7624121% Weighted Average Maturity 5.666 Years Ref 3 � Sewer � 10/ 6/2011 � 9:09 AM Northland Securities Public Finance Pa9e $ Final City of Saint Joseph, Minnesota G.O. Bonds, Series 2011A 2006 Refunding Debt Service Comparison Date Total P+I PCF Existing D/S Net New D/S Old Net D/S Savings 12/01l2011 - - 173,584.38 173,857.12 (263,915.62) (437,772.74) 12/01/2012 19,827.50 (19,827.50) 216,768.76 216,768.76 216,768.76 - 12/01/2013 21,630.00 (1,456,630.00) 1,650,968.76 215,968.76 215,968.76 0.00 12/01/2014 141,630.00 - - 141,630.00 214,968.76 73,338.76 12/01/2015 144,230.00 - - 144,230.00 213,768.76 69,538.76 12/01/2016 141,730.00 - - 141,730.00 217,168.76 75,438.76 12/01/2017 144,230.00 - - 144,230.00 215,156.26 70,926.26 12/01/2018 141,630.00 - - 141,630.00 212,937.50 71,307.50 12/01/2019 144,030.00 - - 144,030.00 215,287.50 71,257.50 12/01/2020 141,330.00 - - 141,330.00 217,212.50 75,882.50 12/01/2021 1 - - 143,360.00 213,712.50 70,352.50 Total $1,183,627.50 (1,476,457.50) $2,041,321.90 $1,748,764.64 $1,889,034.44 $140,269.80 PV Analysis Summary (Net to 1Vet) Gross PV Debt Service Savings ..................... 515,214.25 Net PV Cashflow Savings @ 1.709%(Bond Yield)..... 515,214.25 Transfers from Prior Issue Debt Service Fund...... (437,500.00) Contingency or Rounding Amount .................... �272•�4) Net Present Value Benefit $77,441.51 Net PV Benefit /$1,540,837.65 PV Refunded Debt Service 5.026% Net PV Benefit /$1,435,000 Refunded Principal... 5.397% Net PV Benefit /$1,040,000 Refunding Principal.. 7.446% Refunding Bond Information Refunding Dated Date 11/01/2011 Refunding Delivery Date 11/10/2011 Ref 3 � 2006 Ref � 10/ 6/2011 � 9:09 AM Northland Securities Public Finance Page 9 Final � City of Saint Joseph, Minnesota G.O. Bonds, Seriea 2011A 2006 Refunding Debt Service Schedule Date Principal Coupon Interest Total P+1 Fiscal Total 11 /10/2011 - - - - - 04/01/2012 - - 9,012.50 9,012.50 - 10/01/2012 - - 10,815.00 10,815.00 - 12/01/2012 - - - - 19,827.50 04/01/2013 - - 10,815.00 10,815.00 - 10/01/2013 - - 10,815.00 10,815.00 - 12/01 /2013 - - - - 21,630.00 04/01/2014 - - 10,815.00 10,815.00 - 10/01/2014 120,000.00 2.000% 10,815.00 130,815.00 - 12/01/2014 - - - - 141,630.00 04/01/2015 - - 9,615.00 9,615.00 - 10/01/2015 125,000.00 2.000% 9,615.00 134,615.00 - 12/01/2015 - - - - 744,230.00 04/01/2016 - - 8,365.00 8,365.00 - 10/01/2016 125,000.00 2.000% 8,365.00 133,365.00 - 12/01 /2016 - - - - 141,730.00 04/01 /2017 - - 7,115.00 7,115.00 - 10/01/2017 130,000.00 2.000% 7,115.00 137,115.00 - 92/01/2017 - - - - 144,230.00 04/01/2018 - - 5,815.00 5,815.00 - 10l01/2018 130,000.00 2.000% 5,815.00 135,815.00 - 12/01/2018 - - - - 141,630.00 04/01/2019 - - 4,515.00 4,515.00 - 10/01/2019 135,000.00 2.000% 4,515.00 139,515.00 - 12/01/2019 - - - - 144,030.00 04/01 /2020 - - 3,165.00 3,165.00 - 10/01/2020 135,000.00 2.200% 3,165.00 138,165.00 - 12/01/2020 - - - - 141,330.00 04/01 /2021 - - 1,680.00 1,680.00 - 10/01/2021 140,000.00 2.400% 1,680.00 141,680.00 - 12/01/2021 - - - - 143,360.00 Total $1,040,000.00 - $143,627.50 ;1,183,627.50 - Dated 11/01/2011 Delivery Date 11/10/2011 First Coupon Date 4/01/2012 First available call date 10/01/2018 Call Price 100.0000000% Accrued Interest from 11/01/2011 to 11/10/2011 540.75 Bond Year pollars $6,783.33 Average Life 6.522 Years Average Coupon 2.1173587% Net Interest Cost (NIC) 2.0971622% True Interest Cost (TIC) 2.0929056% Bond Yield for Arbitrage Purposes 1.7089022% Net interest Cost 1.8049923% Weighted Average Maturity 6.489 Years Ref 3 � 2006 Ref � 10/ 6/2011 � 9:09 AM Northland Securities Public Finance Page �o Pinal � City of Saint Joseph, Minnesota G.O. Bonds, Series 2011A New Money CIP Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 11 /10/2011 - - - - - 04/01 /2012 - - 1,675.00 1,675.00 - 10/01/2012 15,000.00 2.000% 2,010.00 17,010.00 - 12/01/2012 - - - - 18,685.00 04/01 /2013 - - 1,860.00 1,860.00 - 10/01/2013 20,000.00 2.000% 1,860.00 21,860.00 - 12/01/2013 - - - - 23,720.00 04/01/2014 - - 1,660.00 1,660.00 - 10l01/2014 20,000.00 2.000% 1,660.00 21,660.00 - 12/01/2014 - - - - 23,320.00 04/01/2015 - - 1,460.00 1,460.00 - 10/01/2015 20,000.00 2.000°/a 1,460.00 21,460.00 - 12/01/2015 - - - - 22,920.00 04/01l2016 - - 1,260.00 1,260.00 - 10/01/2016 20,000.00 2.000°/a 1,260.00 21,260.00 - 12/01/2016 - - - - 22,520.00 04/01/2017 - - 1,060.00 1,060.00 - 10/01/2017 20,000.00 2.000% 1,060.00 21,060.00 - 12/01/2017 - - - - 22,120.00 04/01/2018 - - 860.00 860.00 - 10/01/2018 20,000.00 2.000% 860.00 20,860.00 - 12/01/2018 - - - - 21,720.00 04l01/2019 - - 660.00 660.00 - 10/01/2019 20,000.00 2.000% 660.00 20,660.00 - 12/01/2019 - - - - 21,320.00 04/01/2020 - - 460.00 460.00 10/01/2020 20,000.00 2.200% 460.00 20,460.00 - 12/01/2020 - - - - 20,920.00 04/01/2021 - - 240.00 240.00 - 10/01/2021 20,000.00 2.400% 240.00 20,240.00 - 12/01/2021 - - - - 2Q,480.00 Totai $195,000.00 - $22,725.00 $217,725.00 - Dated 11 /01 /2011 Delivery Date 11/10/2011 First Coupon Date 4/01/2012 First available call date 10/01/2018 Call Price 100.0000000% Accrued Interest from 11/01/2011 to 11/10/2�11 100.50 Bond Year pollars $1,078.75 Average Life 5.532 Years Average Coupon 2.1066049% Net Interest Cost (NIC) 2.0635829°/a True Interest Cost (TIC) 2.0575181% Bond Yield for Arbitrage Purposes 1.7089022% Net Interest Cost 1.7226505% Weighted Average Maturity 5.503 Years Ref 3 � CIP � 10/ 6/2011 � 9:09 AM Northland Securities Public Finance Page 11