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VII.4. Authorize the Sale of $2,835,000 G.O. Bonds, Series 2016C, and $3,760,000 G.O. TIF Refunding Bonds, Series 2016D; Harkess (CR2016-095)September 20, 2016 City Council Report 2016-095 AUTHORIZE THE SALE OF $2,835,000 G.O. BONDS, SERIES 2016C, AND $3,760,000 G.O. TIF REFUNDING BONDS, SERIES 2016D Proposed Action Staff recommends approval of the following motion: Adopt Resolution 2016-064 Providing for the Sale of $2,835,000 General Obligation Bonds Series 2016C and $3,760,000 General Obligation TIF Refunding Bonds Series 2016D. Overview The purpose of the 2016C bonds is to finance the rehab of the Blake and Moline water towers and to purchase capital equipment pursuant to MN Statutes Chapters 444 for the utility portion and 412.301 for the equipment certificates. The City of Hopkins has the opportunity to refund the 2009 HRA TIF Bonds and realize an estimated present value savings of $1,144,000. The 2009 HRA TIF Bonds were sold to finance one of the three buildings in the Cargill development. The savings from refunding the 2009 HRA bonds will allow us to reduce the bonds by one year. This refunding will reduce interest expense by $1,318,000 over the next 12 years and as a result additional funds will be available to the city for development. Debt service will be paid from tax increment revenues generated from TIF 2-11. The 2016C bond will have a 15 year life, maturing in 2031 and are being issued pursuant to Minnesota Statutes, Chapter 444, 412. The 2016C bonds will have a 12 year life maturing in 2029 and are being issued pursuant to Minnesota Statutes Chapters 469 and 475. To obtain the lowest possible interest cost we will solicit competitive bids for the purchase of the bonds. The Tax Increment Bonds will not count against the City’s debt limit. Primary Issues  None Staff Recommendation Staff recommends approval of the resolution and further recommends, along with the City’s financial advisor, that we ask for a rating from Standard & Poors for the issue. The cost of the rating will be paid with bond proceeds. Supporting Information  Resolution No. 2016-065  Bond Pre-Sale Report including refunding analysis ______________________________ Christine M. Harkess, CPA, CGFM Finance Director Financial Impact: $ 1,144,000 est savings on 2016D issue Budgeted: Y/N No Source: Bond Funds Related Documents: None CITY OF HOPKINS, MN Resolution No. 2016-064 Council Member _________________ introduced the following resolution and moved its adoption:   Resolution Providing for the Sale of $2,835,000 General Obligation Bonds Series 2016C and $3,760,000 General Obligation TIF Refunding Bonds Series 2016D A. WHEREAS, the City Council of the City of Hopkins, Minnesota has heretofore determined that it is necessary and expedient to issue the City's $2,835,000 General Obligation Bonds Series 2016C (the "Bonds"), to finance improvements to the City’s two water towers and to purchase capital equipment in the City and to issue $3,760,000 General Obligation TIF Refunding Bonds Series 2016D to effect a current refunding of the City’s Housing and Redevelopment Authorities Tax Increment Revenue Bonds (Excelsior Crossings Project Phase Three), Series 2009; and B. WHEREAS, the City has retained Ehlers & Associates, Inc., in Roseville, Minnesota ("Ehlers"), as its independent municipal advisor for the Bonds in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Hopkins, Minnesota, as follows: 1. Authorization; Findings. The City Council hereby authorizes Ehlers to assist the City for the sale of the Bonds. 2. Meeting; Proposal Opening. The City Council shall meet at 7:00 p.m. on October 18, 2016, for the purpose of considering proposals for and awarding the sale of the Bonds. 3. Official Statement. In connection with said sale, the officers or employees of the City are hereby authorized to cooperate with Ehlers and participate in the preparation of an official statement for the Bonds and to execute and deliver it on behalf of the City upon its completion. The motion for the adoption of the foregoing resolution was duly seconded by City Council Member _______________________ and, after full discussion thereof and upon a vote being taken thereon, the following City Council Members voted in favor thereof: and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. Dated this 20th day of September, 2016. _____________________________________________ Amy Domeier, City Clerk September 20, 2016 Pre-Sale Report for City of Hopkins, Minnesota $2,835,000 General Obligation Bonds Series 2016C; and $3,760,000 General Obligation TIF Refunding Bonds Series 2016D           Prepared by: Stacie Kvilvang, CIPMA Senior Municipal Advisor/Director And Jason Aarsvold, CIPMA Municipal Advisor Presale Report City of Hopkins, Minnesota September 20, 2016 Page 1 Executive Summary of Proposed Debt Proposed Issue: $2,835,000 General Obligation Bonds Series 2016C and $3,760,000 General Obligation TIF Refunding Bonds Series 2016D Purposes: The 2016C Bonds: The proposed issue includes financing for improvements to the City's two water towers and to purchase capital equipment. Debt service for the utility portion of the bonds will be paid with water utility revenues and the Equipment Certificate portion of the Bonds will be paid from ad valorem property taxes. The 2016D Bonds: The proposed issue includes a current refunding of the City Housing and Redevelopment Authorities Tax Increment Revenue Bonds (Excelsior Crossing Project Phase Three), Series 2009. Debt service will be paid with TIF revenues from TIF District 2-11. Interest rates on the obligations proposed to be refunded are 4.25% to 5.625%. The bonds have been reduced by one year since the original bond structure accounted for using the debt service reserve fund to make the final payment and is now being utilized to write down the principal amount of the Bonds. The refunding is expected to reduce interest expense by approximately $1.318 million over the next 12 years. The Net Present Value Benefit of the refunding is estimated to be $1.144 million, equal to 27.114% of the refunded principal. Authority: The 2016C Bonds are being issued pursuant to Minnesota Statutes, Chapters 444 for the utility portion and 412.301 for the equipment certificate portion. Chapter 444 allows cities to issue debt without limitation as long as debt service is expected to be paid from water and sewer revenues. Chapter 412.301 allows cities to issue debt for the purchase of capital equipment. The amount of bonds being issued for this purpose do not exceed .25% of the City’s estimated market value of taxable property as required by Statute. In addition, this portion of the Bonds counts against the City’s General Obligation Debt Capacity Limit of 3% of the estimated market value. The City currently has approximately $38 million of unused debt limit. The 2016D Bonds are being issued pursuant to Minnesota Statutes, Chapters 469 and 475. Because the City is paying for at least 20% of the project costs with TIF from District No. 2-11, the Bonds can be a general obligation without a referendum and will not count against the City’s debt limit. The Bonds will be general obligations of the City for which its full faith, credit and taxing powers are pledged. Term/Call Feature: 2016C Bonds. These Bonds are being issued for a 15-year term. Principal on the Bonds will be due on February 1 in the years 2018 through 2031. Interest is payable every six months beginning August 1, 2017. Presale Report City of Hopkins, Minnesota September 20, 2016 Page 2 The Bonds maturing on and after February 1, 2027 will be subject to prepayment at the discretion of the City on February 1, 2026 or any date thereafter. 2016D Bonds. These Bonds are being issued for a 12-year term. Principal on the Bonds will be due on February 1 in the years 2018 through 2029. Interest is payable every six months beginning August 1, 2018. The Bonds maturing on and after February 1, 2026 will be subject to prepayment at the discretion of the City on February 1, 2025 or any date thereafter. Bank Qualification: Because the 2016D Bonds were originally Tax Exempt Bank Qualified bonds and since the City is expecting to issue no more than $10,000,000 in new tax exempt debt during the calendar year, the City will be able to designate the Bonds as “bank qualified” obligations. Bank qualified status broadens the market for the Bonds, which can result in lower interest rates. Rating: The City’s most recent bond issues were rated AA+ by Standard & Poor’s. The City will request a new rating for the Bonds. If the winning bidder on the Bonds elects to purchase bond insurance, the rating for the issue may be higher than the City’s bond rating in the event that the bond rating of the insurer is higher than that of the City. Basis for Recommendation: Based on our knowledge of your situation, your objectives communicated to us, our advisory relationship as well as characteristics of various municipal financing options, we are recommending the issuance of general obligation bonds as a suitable financing option for the following reasons: - These are viable options available to finance these types of projects under State law - This is the most overall cost effective option that still maintains future flexibility for the repayment of debt This coincides with the City’s past practices to finance these types of projects with this type of debt issue. Method of Sale/Placement: In order to obtain the lowest interest cost to the City, we will competitively bid the purchase of the Bonds from local and national underwriters/banks. We have included an allowance for discount bidding equal to 1.20000% of the principal amount of the issue. The discount is treated as an interest item and provides the underwriter with all or a portion of their compensation in the transaction. If the Bonds are purchased at a price greater than the minimum bid amount (maximum discount), the unused allowance may be used to lower your borrowing amount. Premium Bids: Under current market conditions, most investors in municipal Presale Report City of Hopkins, Minnesota September 20, 2016 Page 3 bonds prefer “premium” pricing structures. A premium is achieved when the coupon for any maturity (the interest rate paid by the issuer) exceeds the yield to the investor, resulting in a price paid that is greater than the face value of the bonds. The sum of the amounts paid in excess of face value is considered “reoffering premium.” The amount of the premium varies, but it is not uncommon to see premiums for new issues in the range of 2.00% to 10.00% of the face amount of the issue. This means that an issuer with a $2,000,000 offering may receive bids that result in proceeds of $2,040,000 to $2,200,000. For this issue of Bonds we have been directed to use the premium to reduce the size of the issue. The adjustments may slightly change the true interest cost of the original bid, either up or down. You have the choice to limit the amount of premium in the bid specifications. This may result in fewer bids, but it may also eliminate large adjustments on the day of sale and other uncertainties. Other Considerations: The 2016D Bonds were originally issued as TIF revenue bonds (non-general obligation). Over the term of the bonds, the debt service coverage has been approximately 125%. This means the TIF generated from the project has been more than adequate to pay debt service on the prior bonds. Based upon discussions with City staff, it was determined that it made the most financial sense for the City to refinance them as GO TIF bonds so the City’s HRA would gain additional funds for projects due to the interest savings. Review of Existing Debt: We have reviewed all outstanding indebtedness for the City and find that there are no other refunding opportunities at this time. We will continue to monitor the market and the call dates for the City’s outstanding debt and will alert you to any future refunding opportunities. Continuing Disclosure: Because the City has more than $10,000,000 in outstanding debt (including this issue) and this issue is over $1,000,000, the City will be agreeing to provide certain updated Annual Financial Information and its Audited Financial Statement annually as well as providing notices of the occurrence of certain reportable events to the Municipal Securities Rulemaking Board (the “MSRB”), as required by rules of the Securities and Exchange Commission (SEC). The City is already obligated to provide such reports for its existing bonds, and has contracted with Ehlers to prepare and file the reports. Because the Bonds are tax-exempt obligations/tax credit obligations, the City must ensure compliance with certain Internal Revenue Service (IRS) rules throughout the life of the issue. These rules apply to all gross proceeds of the issue, including initial bond proceeds and investment earnings in construction, escrow, debt service, and any reserve funds. How issuers spend bond proceeds and how they track interest earnings on funds (arbitrage/yield Presale Report City of Hopkins, Minnesota September 20, 2016 Page 4 restriction compliance) are common subjects of IRS inquiries. Your specific responsibilities will be detailed in the Tax Certificate prepared by your Bond Attorney and provided at closing. You have retained Ehlers to assist you with compliance with these rules. Risk Factors: Utility Revenue: The City expects to pay the Bond debt service with utility funds. If utility revenue is inadequate, the City may have to levy taxes to pay debt service on the Bonds. Other Service Providers: This debt issuance will require the engagement of other public finance service providers. This section identifies those other service providers, so Ehlers can coordinate their engagement on your behalf. Where you have previously used a particular firm to provide a service, we have assumed that you will continue that relationship. For services you have not previously required, we have identified a service provider. Fees charged by these service providers will be paid from proceeds of the obligation, unless you notify us that you wish to pay them from other sources. Our pre-sale bond sizing includes a good faith estimate of these fees, so their final fees may vary. If you have any questions pertaining to the identified service providers or their role, or if you would like to use a different service provider for any of the listed services please contact us. Bond Attorney: Kennedy & Graven, Chartered Paying Agent: Bond Trust Services Corporation Rating Agency: S&P Global Ratings This presale report summarizes our understanding of the City’s objectives for the structure and terms of this financing as of this date. As additional facts become known or capital markets conditions change, we may need to modify the structure and/or terms of this financing to achieve results consistent with the City’s objectives. Presale Report City of Hopkins, Minnesota September 20, 2016 Page 5 Proposed Debt Issuance Schedule Pre-Sale Review by City Council: September 20, 2016 Distribute Official Statement: Week of October 3, 2016 Conference with Rating Agency: Week of October 10, 2016 City Council Meeting to Award Sale of the Bonds: October 18, 2016 Estimated Closing Date: November 10, 2016 Attachments Sources and Uses of Funds Proposed Debt Service Schedule Resolution Authorizing Ehlers to Proceed With Bond Sale Ehlers Contacts Municipal Advisors: Stacie Kvilvang (651) 697-8506 Jason Aarsvold (651) 697-8512 Disclosure Coordinator: Meghan Lindblom (651) 697-8549 Financial Analyst: Alicia Gage (651) 697-8551 The Official Statement for this financing will be mailed to the City Council at their home address or e-mailed for review prior to the sale date. Resolution No. _______________ Council Member _________________ introduced the following resolution and moved its adoption:   Resolution Providing for the Sale of $2,835,000 General Obligation Bonds Series 2016C and $3,760,000 General Obligation TIF Refunding Bonds Series 2016D A. WHEREAS, the City Council of the City of Hopkins, Minnesota has heretofore determined that it is necessary and expedient to issue the City's $2,835,000 General Obligation Bonds Series 2016C (the "Bonds"), to finance improvements to the City’s two water towers and to purchase capital equipment in the City and to issue $3,760,000 General Obligation TIF Refunding Bonds Series 2016D to effect a current refunding of the City’s Housing and Redevelopment Authorities Tax Increment Revenue Bonds (Excelsior Crossings Project Phase Three), Series 2009; and B. WHEREAS, the City has retained Ehlers & Associates, Inc., in Roseville, Minnesota ("Ehlers"), as its independent municipal advisor for the Bonds in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Hopkins, Minnesota, as follows: 1. Authorization; Findings. The City Council hereby authorizes Ehlers to assist the City for the sale of the Bonds. 2. Meeting; Proposal Opening. The City Council shall meet at 7:00 p.m. on October 18, 2016, for the purpose of considering proposals for and awarding the sale of the Bonds. 3. Official Statement. In connection with said sale, the officers or employees of the City are hereby authorized to cooperate with Ehlers and participate in the preparation of an official statement for the Bonds and to execute and deliver it on behalf of the City upon its completion. The motion for the adoption of the foregoing resolution was duly seconded by City Council Member _______________________ and, after full discussion thereof and upon a vote being taken thereon, the following City Council Members voted in favor thereof: and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. Dated this 20th day of September, 2016. _____________________________________________ City Clerk City of Hopkins, Minnesota $2,835,000 General Obligation Bonds, Series 2016C Issue Summary - Utility (15yr) Equip (10 yr) Assumes Current Market BQ AA+ Rates plus 25bps Total Issue Sources And Uses Dated 11/10/2016 | Delivered 11/10/2016 Utility Portion Equipment Certificates Issue Summary Sources Of Funds Par Amount of Bonds $960,000.00 $1,875,000.00 $2,835,000.00 Total Sources $960,000.00 $1,875,000.00 $2,835,000.00 Uses Of Funds Total Underwriter's Discount (1.200%)11,520.00 22,500.00 34,020.00 Costs of Issuance 15,238.09 29,761.91 45,000.00 Deposit to Project Construction Fund 929,000.00 1,825,900.00 2,754,900.00 Rounding Amount 4,241.91 (3,161.91)1,080.00 Total Uses $960,000.00 $1,875,000.00 $2,835,000.00 Series 2016C GO Bonds - P | Issue Summary | 9/ 7/2016 | 8:34 AM City of Hopkins, Minnesota $2,835,000 General Obligation Bonds, Series 2016C Issue Summary - Utility (15yr) Equip (10 yr) Assumes Current Market BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 11/10/2016 ----- 08/01/2017 --30,444.56 30,444.56 - 02/01/2018 255,000.00 0.950%20,996.25 275,996.25 306,440.81 08/01/2018 --19,785.00 19,785.00 - 02/01/2019 265,000.00 1.050%19,785.00 284,785.00 304,570.00 08/01/2019 --18,393.75 18,393.75 - 02/01/2020 270,000.00 1.150%18,393.75 288,393.75 306,787.50 08/01/2020 --16,841.25 16,841.25 - 02/01/2021 270,000.00 1.300%16,841.25 286,841.25 303,682.50 08/01/2021 --15,086.25 15,086.25 - 02/01/2022 275,000.00 1.400%15,086.25 290,086.25 305,172.50 08/01/2022 --13,161.25 13,161.25 - 02/01/2023 275,000.00 1.500%13,161.25 288,161.25 301,322.50 08/01/2023 --11,098.75 11,098.75 - 02/01/2024 285,000.00 1.600%11,098.75 296,098.75 307,197.50 08/01/2024 --8,818.75 8,818.75 - 02/01/2025 285,000.00 1.700%8,818.75 293,818.75 302,637.50 08/01/2025 --6,396.25 6,396.25 - 02/01/2026 290,000.00 1.800%6,396.25 296,396.25 302,792.50 08/01/2026 --3,786.25 3,786.25 - 02/01/2027 70,000.00 1.850%3,786.25 73,786.25 77,572.50 08/01/2027 --3,138.75 3,138.75 - 02/01/2028 70,000.00 1.950%3,138.75 73,138.75 76,277.50 08/01/2028 --2,456.25 2,456.25 - 02/01/2029 75,000.00 2.050%2,456.25 77,456.25 79,912.50 08/01/2029 --1,687.50 1,687.50 - 02/01/2030 75,000.00 2.200%1,687.50 76,687.50 78,375.00 08/01/2030 --862.50 862.50 - 02/01/2031 75,000.00 2.300%862.50 75,862.50 76,725.00 Total $2,835,000.00 -$294,465.81 $3,129,465.81 - Yield Statistics Bond Year Dollars $17,617.88 Average Life 6.214 Years Average Coupon 1.6714037% Net Interest Cost (NIC)1.8645030% True Interest Cost (TIC)1.8700670% Bond Yield for Arbitrage Purposes 1.6623744% All Inclusive Cost (AIC)2.1503288% IRS Form 8038 Net Interest Cost 1.6714037% Weighted Average Maturity 6.214 Years Series 2016C GO Bonds - P | Issue Summary | 9/ 7/2016 | 8:34 AM City of Hopkins, Minnesota $2,835,000 General Obligation Bonds, Series 2016C Issue Summary - Utility (15yr) Equip (10 yr) Assumes Current Market BQ AA+ Rates plus 25bps Detail Costs Of Issuance Dated 11/10/2016 | Delivered 11/10/2016 COSTS OF ISSUANCE DETAIL Financial Advisor $24,000.00 Bond Counsel $9,500.00 Rating Agency Fee (S&P)$10,500.00 Paying Agent $1,000.00 TOTAL $45,000.00 Series 2016C GO Bonds - P | Issue Summary | 9/ 7/2016 | 8:34 AM City of Hopkins, Minnesota $2,835,000 General Obligation Bonds, Series 2016C Issue Summary - Utility (15yr) Equip (10 yr) Assumes Current Market BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I 105% Overlevy 02/01/2017 ----- 02/01/2018 255,000.00 0.950%51,440.81 306,440.81 321,762.85 02/01/2019 265,000.00 1.050%39,570.00 304,570.00 319,798.50 02/01/2020 270,000.00 1.150%36,787.50 306,787.50 322,126.88 02/01/2021 270,000.00 1.300%33,682.50 303,682.50 318,866.63 02/01/2022 275,000.00 1.400%30,172.50 305,172.50 320,431.13 02/01/2023 275,000.00 1.500%26,322.50 301,322.50 316,388.63 02/01/2024 285,000.00 1.600%22,197.50 307,197.50 322,557.38 02/01/2025 285,000.00 1.700%17,637.50 302,637.50 317,769.38 02/01/2026 290,000.00 1.800%12,792.50 302,792.50 317,932.13 02/01/2027 70,000.00 1.850%7,572.50 77,572.50 81,451.13 02/01/2028 70,000.00 1.950%6,277.50 76,277.50 80,091.38 02/01/2029 75,000.00 2.050%4,912.50 79,912.50 83,908.13 02/01/2030 75,000.00 2.200%3,375.00 78,375.00 82,293.75 02/01/2031 75,000.00 2.300%1,725.00 76,725.00 80,561.25 Total $2,835,000.00 -$294,465.81 $3,129,465.81 $3,285,939.10 Significant Dates Dated 11/10/2016 First Coupon Date 8/01/2017 Yield Statistics Bond Year Dollars $17,617.88 Average Life 6.214 Years Average Coupon 1.6714037% Net Interest Cost (NIC)1.8645030% True Interest Cost (TIC)1.8700670% Bond Yield for Arbitrage Purposes 1.6623744% All Inclusive Cost (AIC)2.1503288% IRS Form 8038 Net Interest Cost 1.6714037% Weighted Average Maturity 6.214 Years Series 2016C GO Bonds - P | Issue Summary | 9/ 7/2016 | 8:34 AM City of Hopkins, Minnesota $960,000 General Obligation Bonds, Series 2016C Utility Portion Assumes Current Market BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I 105% Overlevy 02/01/2017 ----- 02/01/2018 60,000.00 0.950%19,443.81 79,443.81 83,416.00 02/01/2019 65,000.00 1.050%15,302.50 80,302.50 84,317.63 02/01/2020 65,000.00 1.150%14,620.00 79,620.00 83,601.00 02/01/2021 65,000.00 1.300%13,872.50 78,872.50 82,816.13 02/01/2022 65,000.00 1.400%13,027.50 78,027.50 81,928.88 02/01/2023 65,000.00 1.500%12,117.50 77,117.50 80,973.38 02/01/2024 70,000.00 1.600%11,142.50 81,142.50 85,199.63 02/01/2025 70,000.00 1.700%10,022.50 80,022.50 84,023.63 02/01/2026 70,000.00 1.800%8,832.50 78,832.50 82,774.13 02/01/2027 70,000.00 1.850%7,572.50 77,572.50 81,451.13 02/01/2028 70,000.00 1.950%6,277.50 76,277.50 80,091.38 02/01/2029 75,000.00 2.050%4,912.50 79,912.50 83,908.13 02/01/2030 75,000.00 2.200%3,375.00 78,375.00 82,293.75 02/01/2031 75,000.00 2.300%1,725.00 76,725.00 80,561.25 Total $960,000.00 -$142,243.81 $1,102,243.81 $1,157,356.00 Significant Dates Dated 11/10/2016 First Coupon Date 8/01/2017 Yield Statistics Bond Year Dollars $7,651.00 Average Life 7.970 Years Average Coupon 1.8591532% Net Interest Cost (NIC)2.0097217% True Interest Cost (TIC)2.0143734% Bond Yield for Arbitrage Purposes 1.6623744% All Inclusive Cost (AIC)2.2381629% IRS Form 8038 Net Interest Cost 1.8591532% Weighted Average Maturity 7.970 Years Series 2016C GO Bonds - P | Utility Portion | 9/ 7/2016 | 8:34 AM City of Hopkins, Minnesota $1,875,000 General Obligation Bonds, Series 2016C Equipment Certificates Assumes Current Market BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I 105% Overlevy 02/01/2017 ----- 02/01/2018 195,000.00 0.950%31,997.00 226,997.00 238,346.85 02/01/2019 200,000.00 1.050%24,267.50 224,267.50 235,480.88 02/01/2020 205,000.00 1.150%22,167.50 227,167.50 238,525.88 02/01/2021 205,000.00 1.300%19,810.00 224,810.00 236,050.50 02/01/2022 210,000.00 1.400%17,145.00 227,145.00 238,502.25 02/01/2023 210,000.00 1.500%14,205.00 224,205.00 235,415.25 02/01/2024 215,000.00 1.600%11,055.00 226,055.00 237,357.75 02/01/2025 215,000.00 1.700%7,615.00 222,615.00 233,745.75 02/01/2026 220,000.00 1.800%3,960.00 223,960.00 235,158.00 Total $1,875,000.00 -$152,222.00 $2,027,222.00 $2,128,583.10 Significant Dates Dated 11/10/2016 First Coupon Date 8/01/2017 Yield Statistics Bond Year Dollars $9,966.88 Average Life 5.316 Years Average Coupon 1.5272791% Net Interest Cost (NIC)1.7530269% True Interest Cost (TIC)1.7623461% Bond Yield for Arbitrage Purposes 1.6623744% All Inclusive Cost (AIC)2.0850578% IRS Form 8038 Net Interest Cost 1.5272791% Weighted Average Maturity 5.316 Years Series 2016C GO Bonds - P | Equipment Certificates | 9/ 7/2016 | 8:34 AM Ciyt of Hopkins, Minnesota $3,760,000 General Obligation Refunding Bonds, Series 2016D Current Refunding HRA TIF Rev Bds 2009 Assumes Current Market BQ AA+ Rates plus 25bps Sources & Uses Dated 11/10/2016 | Delivered 11/10/2016 Sources Of Funds Par Amount of Bonds $3,760,000.00 Transfers from Prior Issue Debt Service Funds 282,048.75 Transfers from Prior Issue DSR Funds 374,597.50 Total Sources $4,416,646.25 Uses Of Funds Total Underwriter's Discount (1.000%)37,600.00 Costs of Issuance 44,000.00 Deposit to Current Refunding Fund 4,332,048.75 Rounding Amount 2,997.50 Total Uses $4,416,646.25 Series 2016D GO Ref Bonds | SINGLE PURPOSE | 9/14/2016 | 10:46 AM Ciyt of Hopkins, Minnesota $3,760,000 General Obligation Refunding Bonds, Series 2016D Current Refunding HRA TIF Rev Bds 2009 Assumes Current Market BQ AA+ Rates plus 25bps Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 11/10/2016 ----- 08/01/2017 --42,691.63 42,691.63 - 02/01/2018 250,000.00 0.950%29,442.50 279,442.50 322,134.13 08/01/2018 --28,255.00 28,255.00 - 02/01/2019 270,000.00 1.050%28,255.00 298,255.00 326,510.00 08/01/2019 --26,837.50 26,837.50 - 02/01/2020 280,000.00 1.150%26,837.50 306,837.50 333,675.00 08/01/2020 --25,227.50 25,227.50 - 02/01/2021 285,000.00 1.300%25,227.50 310,227.50 335,455.00 08/01/2021 --23,375.00 23,375.00 - 02/01/2022 295,000.00 1.400%23,375.00 318,375.00 341,750.00 08/01/2022 --21,310.00 21,310.00 - 02/01/2023 305,000.00 1.500%21,310.00 326,310.00 347,620.00 08/01/2023 --19,022.50 19,022.50 - 02/01/2024 320,000.00 1.600%19,022.50 339,022.50 358,045.00 08/01/2024 --16,462.50 16,462.50 - 02/01/2025 330,000.00 1.700%16,462.50 346,462.50 362,925.00 08/01/2025 --13,657.50 13,657.50 - 02/01/2026 335,000.00 1.800%13,657.50 348,657.50 362,315.00 08/01/2026 --10,642.50 10,642.50 - 02/01/2027 350,000.00 1.850%10,642.50 360,642.50 371,285.00 08/01/2027 --7,405.00 7,405.00 - 02/01/2028 360,000.00 1.950%7,405.00 367,405.00 374,810.00 08/01/2028 --3,895.00 3,895.00 - 02/01/2029 380,000.00 2.050%3,895.00 383,895.00 387,790.00 Total $3,760,000.00 -$464,314.13 $4,224,314.13 - Yield Statistics Bond Year Dollars $26,836.00 Average Life 7.137 Years Average Coupon 1.7301913% Net Interest Cost (NIC)1.8703016% True Interest Cost (TIC)1.8751238% Bond Yield for Arbitrage Purposes 1.7231764% All Inclusive Cost (AIC)2.0555801% IRS Form 8038 Net Interest Cost 1.7301913% Weighted Average Maturity 7.137 Years Series 2016D GO Ref Bonds | SINGLE PURPOSE | 9/14/2016 | 10:46 AM Ciyt of Hopkins, Minnesota $3,760,000 General Obligation Refunding Bonds, Series 2016D Current Refunding HRA TIF Rev Bds 2009 Assumes Current Market BQ AA+ Rates plus 25bps Debt Service Comparison Date Total P+I Net New D/S Old Net D/S Savings 02/01/2017 -(2,997.50)-2,997.50 02/01/2018 322,134.13 322,134.13 396,872.50 74,738.37 02/01/2019 326,510.00 326,510.00 403,952.50 77,442.50 02/01/2020 333,675.00 333,675.00 409,690.00 76,015.00 02/01/2021 335,455.00 335,455.00 414,715.00 79,260.00 02/01/2022 341,750.00 341,750.00 418,465.00 76,715.00 02/01/2023 347,620.00 347,620.00 426,465.00 78,845.00 02/01/2024 358,045.00 358,045.00 433,075.00 75,030.00 02/01/2025 362,925.00 362,925.00 438,375.00 75,450.00 02/01/2026 362,315.00 362,315.00 441,500.00 79,185.00 02/01/2027 371,285.00 371,285.00 448,500.00 77,215.00 02/01/2028 374,810.00 374,810.00 454,093.76 79,283.76 02/01/2029 387,790.00 387,790.00 463,281.26 75,491.26 02/01/2030 --391,183.76 391,183.76 Total $4,224,314.13 $4,221,316.63 $5,540,168.78 $1,318,852.15 PV Analysis Summary (Net to Net) Gross PV Debt Service Savings.....................1,721,822.32 Effects of changes in DSR investments.............(298,550.22) Net PV Cashflow Savings @ 1.723%(Bond Yield).....1,423,272.10 Transfers from Prior Issue Debt Service Fund......(282,048.75) Contingency or Rounding Amount....................2,997.50 Net Present Value Benefit $1,144,220.85 Net PV Benefit / $5,481,822.32 PV Refunded Debt Service 20.873% Net PV Benefit / $4,220,000 Refunded Principal...27.114% Net PV Benefit / $3,760,000 Refunding Principal..30.431% Refunding Bond Information Refunding Dated Date 11/10/2016 Refunding Delivery Date 11/10/2016 Series 2016D GO Ref Bonds | SINGLE PURPOSE | 9/14/2016 | 10:46 AM Ciyt of Hopkins, Minnesota $3,760,000 General Obligation Refunding Bonds, Series 2016D Current Refunding HRA TIF Rev Bds 2009 Assumes Current Market BQ AA+ Rates plus 25bps Detail Costs Of Issuance Dated 11/10/2016 | Delivered 11/10/2016 COSTS OF ISSUANCE DETAIL Municipal Advisor $23,000.00 Bond Counsel $10,000.00 Rating Agency Fee (S&P)$10,000.00 Miscellaneous $1,000.00 TOTAL $44,000.00 Series 2016D GO Ref Bonds | SINGLE PURPOSE | 9/14/2016 | 10:46 AM