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HomeMy WebLinkAbout1999-05-24 City Council (7)City of Palo Alto City Manager’s Report TO:HONORABLE CITY COUNCIL FROM:CITY MANAGER DEPARTMENT: ADMINISTRATIVE SERVICES DATE:MAY 24, 1999 CMR:254:99 SUBJECT:APPROVAL OF A RESOLUTION WHICH AUTHORIZES: 1) THE ISSUANCE AND SALE OF NOT TO EXCEED $20,000,000 PRINCIPAL AMOUNT OF UTILITY REVENUE AND REFUNDING BONDS, 1999 SERIES A, TO FINANCE WATER QUALITY CONTROL PLANT INCINERATOR IMPROVEMENTS, AND REFUND AND REFINANCE THE CITY’S 1990 AND 1992 UTILITY REVENUE BONDS; AND 2) OFFICIAL ACTIONS RELATED TO THE BOND ISSUANCE REPORT IN BRIEF In May 1997, Council approved a Solids Facility Plan to rehabilitate two aging incinerators at the Regional Water Quality Control Plant (RWQCP) and directed staff to develop a financing plan for the improvements (CMR:236:97). Returning to Council in March 1998, staff obtained approval for: financing the incinerator project through the sale of tax-exempt bonds, having the City of Palo Alto take a lead role in issuing bonds, and incorporating an addendum in the RWQCP Partner’s Agreement to clarify financial obligations among Partner agencies (CMR: 165:98). Subsequently, staff completed the design elements for the rehabilitation project and secured the required Bay Area Quality Management District (BAAQMD) permit for construction. Staff received Council’s approval of a construction budget in April 1999 (CMR: 157:99) and is now ready to implement the financing. Construction is expected to begin in late June or early July, after an anticipated award of contract in early June. Council is being asked now to approve bond financing. In addition to requesting bond financing for RWQCP incinerator improvements, staff is proposing to refund (refinance) the City’s 1990 and 1992 Utility Revenue Bonds for sewer system and storm drainage CMR:254:99 Page 1 of 9 improvements, respectively. Given the proposed incinerator project and the current, favorable interest rate environment, it is optimal to refinance these bonds. Council approval is now required in order to sell bonds up to an amount not to exceed $20,000,000. The actual amount will likely be closer to $18.0 to $18.5 million. CMR:254:99 Page 2 of 9 RECOMMENDATION Staff recommends that the City Council: Approve a Resolution Approving, Authorizing, and Directing Execution of Certain Bond Financing Documents, Approving Official Notice of Sale, Approving a Preliminary Official Statement, and Authorizing and Directing Certain Actions with Respect Thereto. Authorize staffto implement the sale of utility revenue bonds up to an amount not to exceed $20,000,000 to finance improvements to the Regional Water Quality Control Plant (RWQCP) incinerators and to refund and refinance the 1990 Utility Revenue Refunding Bonds for sewer system improvements and 1992 Utility Revenue Bonds for storm drainage system improvements. BACKGROUND In May 1997, Council approved a Solids Facility Plan to rehabilitate two incinerators at the RWQCP and directed staff to develop a financial plan for the project (CMR:236:97). Staff obtained Council approval in March 1998 (CMR: 165:98) to sell utility revenue bonds to fund the project and for the City of Palo Alto to be the lead agency in issuing the bonds on behalf of all RWQCP Partners (Mountain View and Los Altos) and sub-Partners (Stanford, Easf Palo Alto Sanitary District, and Los Altos Hills). An addendum to the Basic Partners Agreement was implemented to facilitate debt financing and further define each partners’ obligation to pay the City their proportionate share of debt service over the life of the bonds. Council approved the addendum to the Basic Partner’s Agreement and directed staff to finalize design, secure the necessary permits, and pursue bond financing. Staff has completed the final design for the incinerators’ rehabilitation and has secured the construction permit from BAAQMD. The BAAQMD permit requires that incinerator improvements be completed by January 11,2001. This tight, two-year time line requires that construction begin as soon as possible. Originally targeting June 1999 to initiate construction, Council approved appropriating $6.5 million in capital funding in 1998-99 for incinerator improvements. Funding for design work in the amount of $.7 million had already been approved by Council in the 1998-99 capital budget. Staff requested, in the effort to begin construction as soon as possible, that Council approve a financing package before the sale of bonds (CMR: 157:99). DISCUSSION Staff is requesting Council’s authorization to sell up to $20,000,000 in bonds. This includes the incinerator improvements for which staff has kept Council apprised, as well as the refinancing of two prior bond issuances: the 1990 Series A Utility Revenue Refunding Bonds for sewer system improvements and the 1992 Series A Utility Revenue Bonds for CMR:254:99 Page 3 of 9 storm drainage improvements. As staffbegan to study the feasibility of financing incinerator improvements, it requested that the City’s Financial Advisor (FA), Stone & Youngberg, analyze and determine potential benefits from refinancing each of the City’s three outstanding utility bond issues. These include the 1990 Utility Revenue Refunding Bonds (for improvements to the sewer system), and the 1992 and 1995 Utility Revenue Bonds (for storm drainage improvements). Given the current low interest rate environment and the effort to bond finance solid waste improvements, it was fiscally prudent and efficient to explore the City’s refinancing options. Wastewater Solids Disposal Project for Incinerator Improvements As Council has been informed, a significant need exists to rehabilitate the two incinerators at the RWQCP. These incinerators have reached the end of their useful life and have required considerable maintenance. All of the necessary steps to begin implementation of the improvements have been completed or are underway. Staff will request that Council award a construction contract on June 7. To fmance the incinerator improvements, Council approval is now required to use bond proceeds of approximately $7,200,000. 1990 Series A Utility. Revenue Refunding Bonds (Sewer System Improvements) It also is being recommended that the 1990 Utility bonds (due to mature in the year 2006) be refunded and that the term be extended to 2024. Based on current interest rates, the City could realize an estimated net present value savings of $158,000 by refinancing these bonds. Another benefit of refinancing is to "smooth out" charges to ratepayers that would otherwise. be hit with a significant increase in rates from the new wastewater debt issuance. By extending the term of these bonds and reducing the annual debt service for the 1990 debt, ratepayers (both Palo Altans and Partner city ratepayers) will experience a smaller rate increase than they would have without refinancing the 1990 debt. Staff from RWQCP Partners and participating jurisdictions have concurred with the recommendation to refinance the 1990 Utility bonds based upon rate considerations. The principal amount of the 1990 Bonds to be refunded is $5,400,000. 1992 Series A Utility Revenue Bonds (Storm Drainage Improvements) Analyses by the City’s FA and staff indicated that benefits could be derived by refunding and restructuring the 1992 Utility Revenue Bonds (due to mature in June 2018). By refinancing the 1992 Storm Drainage bonds over the next 25 years at current interest rates, it is expected the City will realize an estimated net present value benefit of $144,000. In addition, annual debt service payments on these bonds will be reduced, over the next nineteen years, by approximately $125,000 per year. This reduction results from extending debt repayment over a longer period of time, and by folding in higher principal payments in the last payment years. Because 1995 Storm Drainage bonds will have been paid off by then, from a cash flow perspective, the Storm Drainage Fund will realize level debt service over 25 years, benefitting ratepayers and bolstering the Fund’s financial health. A reduction in debt service payments will provide considerable relief to the Storm Drainage Fund, particularly if CMR:254:99 Page 4 of 9 ratepayers do not approve a rate increase (discussed in improvements. Annual debt service savings can be used improvements and to replenish the Rate Stabilization Reserve. 1992 Bonds to be refunded is $4,160,000. CMR:147:99) for needed for operational and capital The principal amount of the 1995 Series A Utility Revenue Bonds (Storm Drain Improvements) Unlike the recommendations to refmance the 1990 and 1992 Utility Bonds, refinancing the 1995 Bonds is not recommended at this time. Interest rates on these bonds are relatively low, and the net present value analysis did not result in a savings amount that would justify refunding these relatively new bonds. Credit Rating To maximize the quality of the City’s bond issuance and minimize interest expense, staff has delivered a rating presentation to Moody’s and Standard and Poor~s in San Francisco on May 7. Staff from Administrative Services, Public Works, and the Utilities Departments participated in the rating presentations. Information such as the financial condition of the City’s utilities, the ability of the enterprise funds to repay debt, the experience of management, and the effects of utility deregulation was presented to the rating agencies. A high credit rating on the bonds would mean that a bond issue is judged to be safe for ’ investors. It would also translate into a low interest rate on the City’s borrowing. Staff will relay to Council the results of the rating agencies analysis when it is received. The most critical factors affecting a credit rating are the guarantees or collateral a borrower can make to underwriters and bondholders for paying its debt. In past utility bond issuances, the City has pledged the net revenues of its utility funds (except Refuse) toward paying debt service. This combination of utility revenues was a critical factor in achieving the highest credit rating possible (Aa/AA). With the passage of Proposition 218, which restricts the use of revenues from ratepayers, the ability to use all utility fund revenues as a guarantee is more limited. The City. is no longer able to pledge, for example, ratepayer revenues from the Water Fund for debt service on Wastewater Fund capital improvements. Together with the City’s FA and bond counsel, staff has developed, however, a rate covenant (guarantee) that still draws upon the combined financial strength of utility fund reserves for a high credit rating. The attached Indenture of Trust (Section 5.12 and 5.13) outlines the City’s financial covenants. The first and foremost guarantee the City is making is that the Sewer and Storm Drainage systems will generate sufficient charges/revenues, combined with their available Rate Stabilization Reserves, to pay in each fiscal year: all operating and maintenance costs, principal and interest on all outstanding bonds, costs associated with the Indenture, and all other City obligations such as charges, liens, payables, and encumbrances. CMR:254:99 Page 5 of 9 To further enhance creditworthiness, there is a second assurance or covenant in the attached Indenture. It requires that, in addition tO having sufficient net revenue from the Sewer and Storm Drainage systems to pay principal and interest obligations on the City’s bonds, that specific utility reserves will be maintained ("Available Reserves" in the Indenture are listed in Attachment C) at a level at least five times the maximum annual debt device on the bonds. In the event either the Sewer or Storm Drainage systems were unable to meet their debt service obligations, the City would make available reserves (such as the Electric or Gas Rate Stabilization Reserves) to meet the debt obligations for a temporary period of time as an advance. The combined annual debt service for the incinerator project, and refunding of the 1990 and 1992 bonds is estimated, at current interest rates, at around $1,153,000 million per year through June 2020. At five times this level, the City would need to maintain $5,765,000 in its "Available Reserves" according to the Indenture. As shown in Attachment C, the City had $119,523,000 in "Available Reserves" as of June 30, 1998, approximately one hundred times debt servi~ce, easily exceeding the five times debt service requirement. While staff believes that these reserves will not fall below the level required, it is important that Council be aware of the commitment this provision makes. Council approval is required to sell up to $20,000,000 in Utility Revenue and Refunding Bonds through a competitive sale process on June 15, 1999. The City should receive funding from that sale around June 29. In a competitive sale, the City will be assisted by its financial. advisor, Stone & Youngberg, in receiving and evaluating bids submitted by underwriters to purchase the bonds. Underwriters are investment banking finns, and the winning bidder will resell the bonds to investors, typically institutional investors like mutual funds and high net worth individuals. The bid with the lowest interest cost will be awarded by the City. With its excellent financial reputation, the City is expected to sell its bonds at a very competitive rate. The proceeds from the issuance will be used to finance the refurbishment of the RWQCP’s incinerators, to refinance the 1990 and 1992 Utility bonds, pay issuance costs, and either to purchase a surety bond or establish a debt service reserve fund. In past utility bond issuances, it has been the City’s preferred practice to purchase surety bonds in lieu of cash- funded debt service reserve funds. Should the City be unable to buy a surety bond (which is estimated to cost between $34,000 and $51,000), a debt service reserve must be established. By requesting a not to exceed amount of $20,000,000 in bonds, staff has included flexibility to establish a cash-funded debt service reserve, if the surety bond is not offered or if its costs are determined to be too high. Documents Submitted for Council Approval The Council must approve the attached Resolution before the 1999 Utility Revenue and Refunding Bonds can be sold by a competitive sale on June 15. CMR:254:99 Page 6 of 9 By approving this resolution, the City Council authorizes various City officials to sign and execute various documents. The Resolution, also adopts the following documents: o Preliminary Official Statement, as to form, containing information material to the offering and sale of bonds. O An official Notice of Sale to the investment community seeking bids to be received atthe offices of Stone & Youngberg at 10:00 a.m. on June 15, 1999. o Notice of Intention to Sell Bonds RESOURCE IMPACT No additional budget appropriation is needed. Funds have already been appropriated for design and construction of incinerator improvements at the RWQCP. Issuance costs for the FA underwriter, bond counsel, and rating agency fees, etc. will be paid through the sale. A detailed cost breakdown is shown as Attachment C. The precise dollar amount of the bonds issued will not be known until competitive bids are received from bidding underwriting firms on June 15, and will depend on the true interest rate that the City has to pay for the bonds. The lower the interest rate, the less the total financing costs annually and over time. Interest rates have been relatively stable recently, and the City’s FA has estimated the average interest rate that the City will pay in today’s ¯ interest rate environment to be around 5.0 percent. However, the bids will not be received until about 22 days from the time this report is being written. The not-to-exceed amount, $20,000,000, is larger than the estimate provided in previous staff reports. As mentioned, staff and the FA recommend refinancing the existing 1990 and 1992 utility revenue bonds, with outstanding principal balance of $9,560,000, due to the favorable interest rates now available. Second, staff has estimated additional dollars for a contingency in the event construction bids exceed original estimates (Council will be awarding a construction contract on June 7). Third, staff has added dollars in the event the City must create a debt service reserve fund in lieu of purchasing a surety bond. It is likely that the principal amount of the bonds will, in fact, be $1.5 to 2.0 million lower. The control over construction costs will be at the time that Council awards a construction budget on June 7. The not-to-exceed amount of $20,000,000 merely gives flexibility in case Council approves a larger construction contract and if the City has to establish a debt reserve fund. Depending on final interest rates, annual debt payments should average around $895,000 per year for the Wastewater Treatment Fund (approximately $500,000 for the new debt and $395,000 for the 1990 debt). Palo Alto’s share of debt service for the incinerator improvements is approximately 38 percent or $190,000, and the Partners and sub-Partners will share the remaining 62 percent, or $310,000. Debt service for the refinanced 1992 CMR:254:99 Page 7 of 9 Storm Drainage bonds will equal $,258,000 through the year 2020, approximately $125,000 lower than current debt service on these bonds.. POLICY IMPLICATIONS Approval of the bond financing is consistent with prior Council policy direction and with the RWQCP Master Improvement Plan. TIME LINE Key dates include: May 21 June 15 City obtains ratings Bids from underwriters received. Assuming bids are acceptable, City accepts the highest price bidder (i.e., the bidder with lowest interest cost). June 29 June, 2000 Bonds sale closing First principal payment due on new bonds ENVIRONMENTAL REVIEW On February 23, 1998, Council approved a Negative Declaration (CMR: 141:98) for the Regional Water Quality Control Plant Incinerator improvement project. CMR:254:99 Page 8 of 9 ATTACHMENTS Attachment A Resolution of the Council of the City of Palo Alto Authorizing The Issuance and Sale of Not to Exceed $20,000,000 Principal Amount of Utility Revenue and Refunding Bonds, 1999 Series A, Adopting Official Notice of Sale, Notice of Intention and Official Statement and Authorizing Official Actions Related Thereto Exhibit A Preliminary Official Statement, As to Form, Containing Information Material to the Offering and Sale of Bonds Exhibit B Official Notice of Sale Exhibit C Exhibit Notice of Intention to Sell Bonds Indenture of Trust By and Between the City of Palo Alto and U.S. Bank Trust National Association as Trustee Attachment B Available Reserves Attachment C Regional Water Quality Control Plant Incinerator Improvements Financing Costs PREPARED BY:Joe Saccio, Senior Financial Analyst, Administrative Services Department APPROVED BY: CITY MANAGER APPROVAL: CAR L YEATS Di~e, :tor, Manager CC:N/A CMR:254:99 Page 9 of 9 ATTACHMENT A RESOLUTION NO. ~ RESOLUTION OF THE COUNCIL OF THE CITY OF PALO ALTO AUTHORIZING THE ISSUANCE AND SALE OF NOT TO EXCEED $20,000,000 PRINCIPAL AMOUNT OF UTILITY REVENUE AND REFUNDING BONDS, 1999 SERIES A, ADOPTING OFFICIAL NOTICE OF SALE, NOTICE OF INTENTION AND OFFICIAL STATEMENT AND AUTHORIZING OFFICIAL ACTIONS RELATED THERETO The Council of the City of Palo Alto does RESOLVE as follows: SECTION 1. Authority. The City is a chartered city and municipal corporation organized and existing under the constitution and laws of the State of California and is duly empowered as a chartered city to exercise the powers reserved to it under said constitution with respect to municipal affairs. SECTION 2. Utility Systems. As an exercise of such powers the City has heretofore adopted the provisions of Chhpter 12.28 (commencing with Section 12.28.010) of the Palo Alto Municipal Code (the "Law") which authorize the City, when the public interest and necessity require, by resolution, to issue its revenue bonds for the purpose of financing or refinancing the acquisition, construction, extension or improvement of any utility enterprise system or facility of the City. SECTION 3. Outstanding Bonds. City has heretofore authorized, issued and sold (i) $9,650,000 principal amount of its City of Palo Alto Utility Revenue Refunding Bonds 1990 Series A (the "1990 Series A Bonds") pursuant to an Indenture of Trust dated as of August 1, 1990 (the "1990 Indenture"), by and between the City and the Security Pacific National Bank, as trustee, (ii) $4,750,000 principal amount of its City of Palo Alto Utility Revenue Bonds, 1992 Series A (the "1992 Series A Bonds") pursuant to a First Supplemental Indenture of Trust, dated as of March 1, 1992, and (iii) $8,640,000 principal amount of its City of Palo Alto Utility Revenue Bonds, 1995 Series A (the "1995 Series A Bonds"), pursuant to a Second Supplemental Indenture of Trust, dated as of February 1, 1995. SECTION 4. Bonds Proposed. The City, after due investigation and deliberation, has determined that it is in the public interest of the City at this time to authorize the issuance of its revenue and refunding bonds under the Law for the purpose of (i) refunding the 1990 Series A Bonds and the 1992 Series A Bonds (toge~er, the "Prior Bonds"); and (i.i) financing certain ~improvements to the Sewer System component of the Enterprise. SECTION 5. Bond Sale Documents. Jones ’Hall, A Professional Law Corporation, ("Jones Hall") disclosure counsel to the City ("Disclosure Counsel") has prepared and submitted to the City a preliminary Official Statement relating to the Bonds, a copy of which is hereto attached and incorporated herein by reference as Exhibit A, for distribution to municipal bond broker-dealers, banking institutions and to members of the general public who may be interested in purchasing the Bonds, and Jones Hall, as bond counsel to the City ("Bond Counsel"), has prepared an official notice of sale of the Bonds (the "Official Notice of Sale") a copy of which is hereto attached and incorporated herein by reference as Exhibit B, and a notice of intention to sell the Bonds (the "Nottce of Intention"), a copy of which is hereto attached and incorporated herein by reference as Exhibit C, for publication as herein provided. SE_____CTION 6.. Authorization of Sale. Tuesday, June 15, 1999, at the hour of 10:00 a.m. (Pacific Daylight Time), is hereby fixed as the time, and the office of the Financial Advisor to the City, Stone & Youngberg LLC, 50 California Street, 35th Floor, San Francisco, California 94111 is hereby fixed as the place at which bids will be received for the purchase of the Bonds as described in and subject to the terms and conditions of the Official Notice of Sale. The Director of Administrative Services is hereby authorized to award the sale of the Bonds to the bidder whose responsible bid for the Bonds results in the lowest true interest cost to the City, to be determined in accordance with the Official Notice of Sale. The principal amount of the Bonds shall not exceed $20,000,000, which principal amount may be decreased before the ..giving of notice of the sale of the Bonds as herein provided and the documents referenced in Section 5 hereof shall be revised accordingly. SECTION 7__ _ . Notice of Intention; The Director of Administrative Services of the City is authorized and directed to cause tO be published the Notice of Intention in the form hereto attached as Exhibit C once in The Bond Buye.r, a financial publication generally circulated throughout the State of California, such publication to be not later than May 28, 1999. SECTION 8__ _ . Indenture of Trust. The Bonds shall be issued pursuant to an Indenture of Trust dated as of June 1, 1999 (the "Indenture"), by and between the City and U.S. Bank Trust National Association, as trustee (the "Trustee"). The Indenture, in substantially the form on file with the City Clerk, is hereby approved, and the Mayor, the City Manager and the Director of Administrative Services (each, an "Authorized Official") is hereby authorized to execute the Indenture when finalized, following the sale of the Bonds, and the City Clerk is hereby authorized and directed to attest said Authorized Official’s signature. SECTION~9. Official Statement. The preliminary Official Statement describing the Bond in substantially the form heretofore submitted to the Council, is hereby approved, subject to whatever additions, deletions and corrections may be deemed advisable by the Authorized Official upon consultation with Disclosure Counsel, Stone & Youngberg LLC (the "Financial Advisor"), Bond Counsel and the City Attorney. The Authorized Official is hereby separately authorized and directed, upon consultation with the Financial Advisor, Disclosure Counsel, Bond Counsel and the City Attorney, to approve such changes to the preliminary Official Statement as shall be necessary to cause such preliminary Official Statement to be brought into the form of a final Official Statement, and the Authorized Official is hereby authorized and directed to execute and deliver copies of the final Official Statement to the purchaser of the Bonds, at the time of delivery of the Bonds. The Council hereby approves, and hereby deems nearly final within the meaning of Rule 15c2-12 of the Securities Exchange Act of 1934 (the "Rule"), the preliminary Official Statement. The Authorized Official is hereby authorized to execute an appropriate certificate stating the Council’s determination that the preliminary Official Statement has been deemed nearly final within the meaning of the Rule. SECTION 10. Distribution of Official Statement and Official Notice of Sale,~ The Financial Advisor is hereby authorized and directed to cause copies of the preliminary official Statement to be printed and mailed to prospective bidders for the Bonds, together with copies of the Official Notice of Sale. SECTION 11. Preparation of Bonds. The Director of Administrative Services is directed to cause the Bonds to be prepared in accordance with the provisions of the Indenture of Trust approved in Section 8 and to cause their execution by the proper officers of the City and au’thentication by the Trustee and to cause the Bonds to be delivered when so executed and authenticated to or on behalf of the purchaser or purchasers thereof, upon the receipt of the purchase price therefor. -2- authenticated to or on behalf of the purchaser or purchasers thereof, upon the receipt of the purchase price therefor. SECTION 12. Execution of Documents.: The Mayor, Vice Mayor, City Manager, City Clerk, Director of A~ln~hxistrative Services, Director of Utilities, Director of Public Works, City Attorney and any and all other officers of the City are each authorized and directed in the name and on behalf of the City to make any and all certificates, requisitions, agreements, notices, consents, warrants and other documents (including specifically escrow agreements for the 1990 Bonds and the 1992 Bonds), which, they or any of them might deem necessary or appropriate in order to consummate the lawful issuance, sale and delivery of the Bonds to the original purchaser thereof. SECTION 13.. Effective Date. This resolution shall be effective upon the date of its adoption. SECTION 14. ~ The City Council finds that the action hereby approved does not constitute a project under the California Environmental Quality Act; however, the Council approved a negative declaration for the project on February 23, 1998. INTRODUCED AND PASSED: AYES: NOES: ABSENT: ABSTENTIONS: ATTEST:APPROVED: City Clerk Mayor APPROVED AS TO FORM: JONES HALL, A Professional Law Corpor/ation/ ¯ By: Bond Counsel City Manager Director of Public Works Director of Administrative Services Senior Assistant City Attorney -3- EXHIBIT A PRELIMINARY OFFICIAL STATEMENT 26005-51 JH:CKL PRELIMINARY OFFICIAL STATEMENT DATED MAY 25, 1999 NEW ISSUE: FULL BOOK ENTRY Rating: Moody’s:__ Standard & Poor’s: In the opinion of Jones Hail, A Professional Law Corporation, San Franeisco, California, Bond Counsel, subject, however, to certain qual!fications described herein, under existing law, the interest on the Bonds is excluded from gross income for federal income tax purposes and such interest is not an item of tax preference for purposes of the federal alternative minimum tax imposed on certain corporation, such interest is taken into account in determining certain income and earnings. In the further opinion of Bond Counsel, such interest is exempt from California personal income taxes. See "TAX MATTERS" herein. $17,385,000" CITY OF PALO ALTO Utility Revenue and Refunding Bonds 1999 Series A Dated: June 1; 1999 Due: June 1, as shown below The City of Palo Alto, a chartered city and municipal corporation (the "City"), is issuing its Utility Revenue and Refunding Bonds, 1999 Series A (the "1999 Bonds") pursuant to an Indenture of Trust, dated as of June 1, 1999 (the "Indenture"), by and between the City and U.S. Bank Trust National Association, as trustee (the "Trustee"), the Charter of the City and Chapter 12.28 of the Palo Alto Municipal Code. The Bonds are being issued for the purpose of (i) financing certain improvements to the wastewater treatment portion (the "Wastewater Treatment System") of the City’s sanitary sewerage and sewage disposal system (the "Sewer System"), (ii) refunding (A) the City’s Utility Revenue Refumding Bonds 1990 Series A (the "1990 Bonds") and (B) its Utility Revenue Bonds, 1992 Series A (the "1992 Bonds"), (iii) establishing a debt service reserve fund for the Bonds and (iv) paying certain costs of issuing the Bonds. The 1999 Bonds are special obligations of the City and are secured by amounts held from time to time in the Debt Service Fund, as described herein, and, subject to certain restrictions set forth in the Indenture, a pledge of and lien on certain Net Revenues generated by the City’s Sewer System and its storm and surface water system (the "Storm Drain System"). The City has also agreed to advance moneys from certain rate stabilization reserve funds identified herein (the "Available Reserves"), if necessary, to pay debt service on the 1999 Bonds. The portion of the debt service on the 1999 Bonds attributable to financing new improvements to the Sewer System and to refunding the 1990 Bonds (approximately 71%) is payable solely from Net Revenues generated by the Sewer System (and from moneys advanced from the Available Reserves). The portion of the debt service on the 1999 Bonds attributable to refunding the 1992 Bonds (approximately 29%) is payable solely from Net Revenues generated by the Storm Water System (and from moneys advanced from the Available Reserves). The City’s Utility Revenue Bonds, 1995 Series A (the "1995 Bonds") are currently outstanding in the principal amount of $7,930,000 (as of June 1, 1999), and are secured by a lien on Net Revenues of the City’s entire "Enterprise", which consists of the Storm Drain System, the Sewer System, the electric utility (the "Electric System"), the gas utility (the "Gas System’% and the water system (the "Water System"); the lien of the 1995 Bonds on the Net Revenues of the Sewer System and the Storm Water System is senior to the lien on such Net Revenues securing the 1999 Bonds. However, unlike the 1999 Bonds, the 1995 Bonds are also payable from Net Revenues of the Water System, the Gas System and the Electric System. Additional bonds and other indebtedness payable from Net Revenues of the Sewer System or the Net Revenues of the Storm Drain System may be issued on a parity with the portion of the 1999 Bonds payable from such Net Revenues (and subordinate to the 1995 Bonds) subject to the conditions of the Indenture as further described herein. NEITHER THE GENERAL FUND, THE FULL FAITH AND CREDIT, NOR THE TAXING POWER OF THE CITY, THE STATE OF CALIFORNIA OR ANY OF ITS POLITICAL SUBDIVISIONS IS PLEDGED FOR THE PAYMENT OF THE 1999 BONDS. The 1999 Bonds will be issued in fully registered form only, and when executed and delivered, will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York ("DTC"). DTC will act as securities depository of the 1999 Bonds. Beneficial ownership interest in the 1999 Bonds may be purchased in book-entry form only, in the denomination of $5,000 or any integral multiple thereof. The 1999 Bonds are issued as fully registered bonds in denomination of $5,000 or any integral multiple thereof. Interest is payable on ¯ Preliminary; subject to change. December 1, 1999 and each June 1 and December I thereafter. Payments of principal and interest (and premium, if any) will be paid by the Trustee to DTC for subsequent disbursements to DTC Participants who will remit sud~ payments to ~e beneficial owners of the 1999 Bonds. See "THE BONDS - Book-Entry-Only System." As described herein, the 1999 Bonds are subject to optional and mandatory redemption prior to maturity. The Official Notice of Sale, dated May 28, 1999 (the "Official Notice of Sale’), permits bidders to select serial maturities or term bonds with sinking fund installments at their discretion. MATURITY SCHEDULE* Maturity Principa!Interest Price or Maturity Prindpa!Interest ~Amount Rathe Yield ~Amount Rate Price or Yield % Term 1999 Bonds Due June 1, ~ (Plus Accrued Interest) ; Priced to yield The Bonds will be sold and awarded by competitive bid held on Tuesday, June 15, 1999, as set forth in the Official Notice of Sale. The 1999 Bonds are offered when, as and if issued, subject to the approval of their legality by Jones Hall, a Professional Law Corporation, San Francisco, California, Bond Counsel. Jones Hall is also acting as disclosure counsel to the City. Certain legal matters will be passed upon for the City by the City Attorney. It is expected that the 1999 Bonds will be available for delivery in New York, New York, on or about June 30,1999. Dated: June ~ 1999 No dealer, broker, salesperson or other person has been authorized by the City or the Corporation to give any information or to make any representations with respect to. the Certificates other than those contained in this Official Statement and, if given or made, such- other information or representations must not be relied upon as having been authorized by any of the foregoing. This Official Statement does not constitute an offer to sell or the solicitation of any offer to buy nor shall there be any sale of the Certificates by any person in any jurisdiction in which it is unlawful for such person to make such an offer, solicitation or sale. This Official Statement shall not be construed as a contract with the purchasers of the Certificates. Statements contained in this Official Statement which involve estimates, forecasts or matters of opinion, whether or not expressly so described herein, are intended solely as such and are not to be construed as representations of facts. The information contained in this Official Statement has been furnished by the City and other sources which are believed to be reliable. Summaries and references to statutes and documents in this Official Statement do not purport to be comprehensive or definitive and are qualified in their entireties by reference to each such statute or document. The information and expressions of opinions herein are subject to change without notice and neither delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implication that there h~s been no change in the affairs of the City or any other parties described herein since the date hereof. IN CONNECTION WITH THIS OFFERING, THE UNDERWRITER MAY OVERALLOT OR EFFECT TRANSACTIONS WHICH STABILIZE OR MAINTAIN THE MARKET PRICE OF THE BONDS AT A LEVEL ABOVE THAT WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN MARKET. SUCH STABILIZING, IF COMMENCED, MAY BE DISCONTINUED AT ANY TIME. THE UNDERWRITER MAY OFFER AND SELL THE BONDS TO CERTAIN DEALERS AND DEALER BANKS AND BANKS ACTING AS AGENT AND OTHERS AT PRICES LOWER THAN THE PUBLIC OFFERING PRICES STATED ON THE COVER PAGE HEREOF AND SAID PUBLIC OFFERING PRICES MAY BE CHANGED FROM TIME TO TIME BY THE UNDERWRITER. THE BONDS HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, IN RELIANCE UPON AN EXEMPTION CONTAINED IN SUCH ACT. THE BONDS HAVE NOT BEEN REGISTERED OR QUALIFIED UNDER THE SECURITIES LAWS OF ANY STATE. The execution and distribution of this Official Statement has been authorized by the City. CITY OF PALO ALTO CITY COUNCIL MEMBERS Gary Fazzino, Mayor Lanie Wheeler, Vice Mayor Sandy Eakins, Council Member Dena Mossar, Council Member Victor Ojakian, Council Member Joseph Huber, Council Member Liz Kniss, Council Member Dick Rosenbaum, Council Member Micki Schneider, Council Member CITY STAFF June Fleming, City Manager Emily Harrison, Assistant City Manager Carl L. Yeats, Director of Administrative Services Ariel Pierre Calonne, City Attorney William Vinson, City Auditor Donna G. Rogers, City Clerk Public Works Department Glenn Roberts, Director of Public Works William Miks, Manager, Water Quality Control Plant Joe Teresi, Senior Engineer Utilities Department John Ulrich, Director of Utilities Randy Baldschun, Assistant Director of Utilit~s, Administrative Services Larry W. Starr, Assistant Director of Utilities, Engineering & Operations SPECIAL SERVICES Bond Counsel and Disclosure Counsel Jones Hall A Professional Law Corporation San Francisco, California Financial Advisor Stone & Youngberg LLC San Francisco, California Trustee U.S. Bank Trust National Association San Francisco, California Verification Agent Causey Demgen & Moore Denver, Colorado LOCATION MAP TABLE OF CONTENTS INTRODUCTION .................................................................................................................................1, CONTINUING DISCLOSURE .............................................................................................................3 THE 1999 BONDS ................................................................................................................................4 General ............................................................................................................................................4 Transfer and Exchange ...................................................................................................................4 1999 Bonds Mutilated, Destroyed, Stolen or Lost .........................................................................5 Optional Redemption .....................................................................................................................5 Term Bonds Sinking Fund Redemption ..........................................................................................5 Purchase of Bonds in Lieu of Redemption .....................................................................................6 Special Mandatory Redemption from Insurance or Condemnation Proceeds ...............................6 Notice of Redemption ..................................................................: ..................................................6 Book-Entry-Only System ................................................................................................................7 FINANCING PLAN ..............................................................................................................................8 General ............................................................................................................................................8 Estimated Sources and Uses of Funds ...........................................................................................8 Refunding Plan ................................................................................................................................8 The 1999 Project .............................................................................................................................9 Annual Debt Service .......................................................................................................................9 SECURITY FOR THE BONDS .............................................................................................................10 Pledge of Net Revenues ...................................................................................................................10 Rate Covenant .................................................................................................................................11 Available Reserves ..........................................................................................................................12 Parity and Subordinate Bonds .......................................................................................................13 Reserve Account ...................................................................................................................~ ..........14 THE CITY ..............................................................................................................................................16 General ............................................................................................................................................16 City Utilities ....................................................................................................................................16 Management Of The Utilities Department .....................................................................................17 Management Of The Public Works Department ...................................................: ..................: .....18 Enterprise Staffing and Technology ................................................................................................18 Enterprise Management Policy .......................................................................................................19 Rates and Billing .............................................................................................................................19 Significant Accounting Policies .......................................................................................[ ...............20 THE SEWER SYSTEM ..........................................................................................................................21 History ............................................................................................................................................21 Facilities ..........................................................................................................................................21 Management Discussion of Operations ..........................................................................................22 Capital Improvement Program Summary .......................................................................................22 Historical/Projected Operations ....................................................................................................23 Rates ...................................................................................... ...........................................................26 Balance Sheet ..................................................................................................................................27 Income Statement ............................................................................................................................29 THE STORM DRAIN SYSTEM ............................................................................................................31 History ............................................................................................................................................31 Capital Improvement Program Summary .......................................................................................31 Management Discussion of Operations ...........................................................................................31 Rates ................................................................................................................................................32 Historical/Projected Operations ....................................................................................................32 Balance Sheet ..................................................................................................................................33 Income Statements ..........................................................................................................................34 AVAILABLE RESERVES .....................................................................................................................35 The City’s Rate Stabilization Reserves For Its Enterprise Funds ...................................................35 Rate Stabilization Reserve for the Water System ...........................................................................36 Rate Stabilization Reserve for the Wastewater Collection and Wastewater Treatment Systems ..................................................................................................36 Rate Stabilization Reserve for the Refuse System ..........................................................................37 Rate Stabilization Reserve for the Storm Drain System .................................................................37 Rate Stabilization Reserves for the Electric System .......................................................................38 Rate Stabilization Reserves for the Gas System .............................................................................39 Calaveras-Stranded Costs Reserve ................................................................................................40 RISK FACTORS RELATING TO THE BONDS ...................................................................................42 Limited Obligations ........................................................................................................................42 System Expenses ..............................................................................................................................42 Limited Recourse on Default ..........................................................................................................42 Limitations on Remedies .................................................................................................................42 Balance of the Available Reserves ......................° ............................................................................43 Initiatives .........................................................................................................................................43 Bankruptcy ......................................................................................................................................43 Tax Exemption of the 1999 Bonds .................................................................................................44 Additional Obligations ...................................................................................................................44 Seismic Considerations ...................................................................................................................44 Flood Considerations ......................................................................................................................44 Year 2000 Compliance ....................................................................................................................44 Right to Vote on Taxes Initiative ....................................................................................................46 Investment of City Funds ............ ....................................................................................................48 LEGAL MATTERS ...............................................................................................................................49 Approval of Legal Proceedings ......................................................................................................49 Absence of Litigation ......................................................................................................................49 Tax Matters .....................................................................................................................................49 RATINGS ..............................................................................................................................................50 UNDERWRITING .................................................................................................................................50 MISCELLANEOUS ..............................................................................................................................51 APPENDIX A - APPENDIX B - APPENDIX C- APPENDIX D - APPENDIX E- APPENDIX F - Summary of the Principal Legal Documents ..........................................................A-1 General and Economic Information About the City of Palo Alto ...........................B-1 Audited Financial Statements of the City for the Fiscal Year Ended June 30, 1998 ...........................................................................................................C-1 Proposed Form of Bond Counsel Opinion .............................................................D-1 Form of Continuing Disclosure Certificate ..............................................................E-1 DTC and the Book-Entry Only System ...................................................................F-~I $17,385,000" City of Palo Alto Utility Revenue and Refunding Bonds 1999 Series A INTRODUCTION The purpose of this Official Statement, which includes the cover page and appendices hereto, is to set forth certain information in connection with the sale by the City of Palo Alto (the "City") of its Utility Revenue and Refunding Bonds, 1999 Series A (the "1999 Bonds"). Certain capitalized terms used in this Official Statement and not otherwise defined have the meanings set forth herein under "SECURITY FOR THE BONDS -- Definitions" and "APPENDIX A - Summary of The Principal Legal Documents". The 1999 Bonds are being issued pursuant to the charter of the City and the provisions of Chapter 12.28 (commencing with Section 12.28.010), of the Palo Alto Municipal Code, together with Article 9 (commencing with Section 53550) and Article 11 (commencing with Section 53580) of Chapter 3 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (the "State"), all as in effect on the Closing Date (the "Bond Law"), and pursuant to the terms and conditions of an Indenture of Trust, dated as of June 1, 1999 (the "Indenture"), by and between the City and U.S. Bank Trust National AsSociation, as trustee (the "Trustee"). The 1999 Bonds are being issued for the of the following purposes: (i) financing certain improvements (the "1999 Project") to the City’s wastewater treatment system (the "Wastewater Treatment System," and together with the City’s wastewater collection system (the "Wastewater Collection System"), the "Sewer System"), (ii) refunding (A) the City’s Utility Revenue Refunding Bonds 1990 Series A (the "1990 Bonds") and (B) its Utility Revenue Bonds, 1992 Series A (the "1992 Bonds"), (iii) establishing a debt service reserve fund for the 1999 Bonds and (iv) paying certain costs of issuing the 1999 Bonds. See "THE FINANCING PLAN" herein. All references to and summaries of provisions of the Indenture are qualified in their entirety by reference to the full Indenture, copies of which are available for inspection at the offices of the City. Pledge of Net Revenues. The 1999 Bonds are special obligations of the City and are secured by amounts held from. time to time in the Debt Service Fund (as defined herein) and, subject to certain restrictions set forth in the Indenture, a pledge of and lien on certain Net Revenues (as defined herein) generated by the City’s Sewer System and its storm and surface water system (the "Storm Drain System"). Collectively, the Storm Drain System and the Sewer System are sometimes referred to herein as the Systems and each is sometimes referred to herein as a System. Preliminary; subject to change. -1- Covenant to Maintain and Advance From Available Reserves. In addition, the City will, if necessary, advance funds to pay debt service on the Bonds from the following utility rate stabilization reserve funds which, it has covenanted in the Indenture, to maintain in an aggregate amount equal to at least five times maximum annual debt service on the 1999 Bonds and any Parity Bonds (see "SECURITY FOR THE BONDS - Available Reserves"): (i) (ii) (iv) (v) (vi) (viii) (ix) (x) Rate Stabilization Reserve for the City’s water utility (the "Water System"), Rate Stabilization Reserve for the Wastewater Collection System, Rate Stabilization Reserve for the Wastewater Treatment System, Rate Stabilization Reserve for the City’s refuse utility (the "Refuse System"), Rate Stabilization Reserve for the Storm Drain System, Distribution Rate Stabilization Reserve for the System"), Distribution Rate Stabilization Reserve for System"), Supply Rate Stabilization Reserve for the Electric System, Supply Rate Stabilization Reserve for the Gas System, and the Electric System’s Calaveras-Stranded Costs Reserve Reserve"). City’s electric utility (the "Electric the City’s gas utility (the "Gas (the "Calaveras Certain provisions of the California Constitution may require the City to repay any advance from an Available Reserve that is not directly related to the System which the advance benefits. For example, if the City requires an advance from the ,Rate Stabilization Reserve for the Water System to pay the portion of debt service on the 1999 Bonds attributable to the Sewer System, the City may be required to repay the Water System reserve. See "RISK FACTORS RELATING TO THE BONDS - Right to Vote on Taxes Initiative." Limitations. The portion of the debt service on the 1999 Bonds attributable to financing new improvements to the Sewer System and to refunding the 1990 Bonds (approximately 71%) is payable solely from Net Revenues generated by the Sewer System and from moneys advanced from the Available Reserves. The portion of the debt service on the 1999 Bonds attributable to refunding the 1992 Bonds (approximately 29%) is payable only from Net Revenues generated by the Storm Drain System and from moneys advanced from the Available Reserves. Neither the general fund, the full faith and credit, nor the taxing power of the City, the State of California (the "State") or any other political subdivision thereof is pledged to the payment of the 1999 Bonds. The 1999 Bonds are not secured by a legal or equitable pledge of or charge, lien or encumbrance upon any property of the City or any of its income or receipts except the Net Revenues. Senior Obligations - the. 1995 Bonds. The City’s Utility Revenue Bonds, 1995 Series A (the "1995 Bonds") are currently outstanding in the principal amount of $7,930,000 (as of June 1, 1999), and are secured by a lien on Net Revenues of the City’s entire enterprise system (the "Enterprise"), which consists of the Sewer System, the Storm Drain System, the Gas System, the Electric System and the Water System; the lien of the 1995 Bonds on the Net Revenues of the Sewer System and the Storm Drain System is senior to the lien on such Net Revenues securing the 1999 Bonds. Additional bonds and other indebtedness payable from Net Revenues of the Storm Drain System and the Sewer System may be issued on a parity with the 1999 Bonds (and subordinate to the 1995 Bonds) subject to the conditions of the Indenture as further described herein. See "SECURITY FOR THE BONDS - Parity and Subordinate Bonds" herein Rate Covenant. The City covenants in the Indenture that it will fix, prescribe, revise and collect Charges for each of the Sewer System and the Storm Drain System in each Fiscal Year which are (i) sufficient (along with moneys transferred from the related Rate Stabilization -2- Reserve) to pay 100 percent of debt service on all outstanding Bonds ("Bonds" is defined in the Indenture as the 1999 Bonds and all Parity Bonds) payable from Net Revenues of the Sewer System or the Storm Drain System, as applicable and (ii) equal, when added to the balance in the Available Reserves, to 125 percent of principal of and interest payable in that fiscal year on all outstanding Bonds payable from Net Revenues of the Sewer System or the Storm Drain System, as applicable. See "SECURITY FOR THE BONDS - Rate Covenant" herein. Reserve Fund. To further secure the payment of the principal of and interest on the 1999 Bonds, the Indenture establishes the Reserve Account to be held by the Trustee. The Indenture defines the Reserve Requirement to be equal to the lesser of (i) Maximum Annual Debt Service on all Bonds then outstanding, (ii) 10 percent of the principal amount of the Bonds or (Hi) 125 percent of Average Annual Debt Service of the Bonds. Under certain circumstances, the Reserve Account may be replaced In whole or in part by a surety bond or a letter of credit. See "APPENDIX A - Summary of The Principal Legal Documents" and "SECURITY FOR THE BONDS - Reserve Account" herein. CONTINUING DISCLOSURE The City has covenanted for the benefit of the holders and beneficial owners of the 1999 Bonds to provide certain financial information and operating data relating to the City (the "Annual Report") by no later than each March 1 following the end of the City’s fiscal year (which fiscal year currently ends on June 30), commencing with the Annual Report for the 1999- 2000 Fiscal Year, and to provide notices of the occurrence of certain enumerated events, if material. The City will file, or cause to be filed, the Annual Report with each Nationally Recognized Municipal Securities Information Repository, and with the appropriate State information repository, if any, with a copy to the Underwriter. The City will file, or cause to be filed, the notices of material events with the Municipal Securities Rulemaking Board (and with the appropriate State information repository, if any), with a copy to the Underwriter. The specific nature of the information to be contained in the Annual Report or the notices of material events is set forth below in "APPENDIX E - Form of Continuing Disclosure Certificate." These covenants have been made in order to assist the Underwriter in complying with S.E.C. Rule 15c2-12(b)(5). The City has never failed to comply, in all material respects, with an undertaking pursuant to said Rule. -3- THE 1999 BONDS General The 1999 Bonds will be dated June 1, 1999 and are to be issued in the aggregate principal amount, bear interest at the rate per annum and mature on the dates set forth on the cover page hereof. The 1999 Bonds are deliverable in fully registered form in the denomination of $5,000 each or any integral multiple thereof, and when issued will be registered in the name of Cede & Co. as nominee of The Depository Trust Company, New York, New York ("DTC"). Beneficial owners of the 1999 Bonds will not receive physical certificates representing the 1999 Bonds purchased, but will receive a credit balance on the books of the nominees of such beneficial owners. So long as Cede & Co. is the registered holder of the 1999 Bonds, principal of and premium, if any, and interest evidenced and represented by the 1999 Bonds will be paid the Trustee directly to DTC, which will in turn remit such principal, premium, if any, and interest to its participants for subsequent disbursement to the beneficial owners of the 1999 Bonds as described herein. See "THE BONDS - Book-Entry-Only System." Principal of and premium, if any, on the 1999 Bonds will be payable at maturity or prepayment upon surrender thereof at the principal corporate trust office of the Trustee. Interest on the 1999 Bonds is payable on each Interest Payment Date to the person whose name appears on the Bond Registration Books as of the Record Date immediately preceding the applicable Interest Payment Date, such interest.to be paid by check or draft of the Trustee mailed by first class mail to the Owner or, at the option of any Owner of at least $1,000,000 aggregate principal amount of the 1999 Bonds with respect to which written instructions have been filed with the Trustee prior to the Record Date, by wire transfer, at the address of the owner as it appears on the Bond Registration Books. Principal of and premium (if any) on any 1999 Bond will be paid upon presentation and surrender thereof at the corporate trust office of the Trustee in Los Angeles, California. Both the principal of and interest and premium (if any) on the 1999 Bonds will be payable in lawful money of the United States of America. So long as Cede & Co., is the registered holder of the 1999 Bonds, references herein to the holders or owners or registered holders or owners of the 1999 Bonds shall mean Cede & Co. and ~shall not mean. the beneficial owners of the 1999 Bonds. Transfer and Exchange Any 1999 Bond may, in accordance with its terms, be transferred upon the Bond Registration Books by the person in whose name it is registered, in person or by his duly authorized attorney, .upon surrender of such 1999 Bond for cancellation, accompanied by delivery of a written instrument of transfer in a form approved by the Trustee, duly executed. Whenever any 1999 Bond shall be so surrendered for transfer, the City shall execute and the Trustee shall thereupon authenticate and deliver to the transferee a new 1999 Bond or 1999 Bonds of like tenor, maturity and aggregate principal amount. No 1999 Bonds, the notice of redemption of which has been mailed pursuant to the redemption provisions of the Indenture, shall be subject to transfer. 1999 Bonds may be exchanged at the Trust Office of the Trustee, for 1999 Bonds of the same tenor and maturity and of other authorized denominations. -4- 1999 Bonds Mutilated, Destroyed, Stolen or Lost If any 1999 Bond shall become mutilated, the City, at the expense of the Owner of said 1999 Bond, shall execute, and the Trustee shall thereupon authenticate and deliver, a new 1999 Bond of like maturity and principal amount in exchange and substitution for the 1999 Bonds so mutilated, but only upon surrender to the Trustee of the 1999 Bond so mutilated. Every mutilated 1999 Bonds so surrendered to the Trustee shall be canceled by it, and delivered to, or upon the order of, the City. If any 1999 Bond issued shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the City and the Trustee and, if such evidence be satisfactory to them, indemnity satisfactory to them shall be given, the City, at the e.xpense of the Owner, shall execute, and the Trustee shall thereupon authenticate and deliver, a new 1999 Bond of like mat-drity and principal amount in lieu of and in substitution for the 1999 Bond so lost, destroyed or stolen (or if any such 1999 Bond shall have matured or shall have been called for redemption, instead of issuing a substitute 1999 Bond the Trustee may pay the same without surrender thereof upon receipt of indemnity satisfactory to the Trustee). The City may require payment of a reasonable fee for each new 1999 Bond issued and of the .expenses which may be incurred by the City and the Trustee. Any 1999 Bond issued in lieu of any 1999 Bond alleged to be lost, destroyed or stolen shall constitute an original contractual obligation on the part of the City whether or not the 1999 Bond alleged to be lost, destroyed or stolen be at any time enforceable by anyone, and shall be equally and proportionately entitled to the benefits of the Indenture with all other 1999 Bonds secured by the Indenture. Optional Redemption The 1999 Bonds maturing .on or before June 1, 2009, are not subject to optional redemption prior to maturity. The 1999 Bonds maturing on or after June 1, 2010, are subject to redemption prior to their respective maturity dates, at the option of the City, as a whole, or in part in inverse order of maturities and by lot within a maturity, from any source of available funds, on any interest Payment Date on or after June 1, 2009, at the following Redemption Prices (expressed as percentages of the principal amount of the 1999 Bonds to be redeemed), plus accrued interest thereon to the date of redemption: Redemption Dates Redemption Prices June 1, 2009 and December 1, 2010 June 1, 2010 and December 1, 2011 June 1, 2011 and thereafter 102% 101% 100% Term Bonds Sinking Fund Redemption 1999 Bonds maturing on June 1, (the "Term Bonds") are subject to.. mandatory redemption in part from sinking fund payments to be made by the City on June 1,and on each June I thereafter up to and including June 1,, at aredemption price equal to 100% of the principal amount thereof plus accrued interest, if any, to the redemption date without premium, as follows: Iune I Principal Amount -5- Purchase of Bonds in Lieu of Redemption In lieu of optional redemption, amounts in the Redemption Account of the Debt Service Fund may be used for the purchase of Bonds at public or private sale as and when and at such prices (including brokerage and other charges, but excluding accrued interest, which is payable from the Debt Service Fund) as the City may determine, but not to exceed the principal amount of such Bonds plus the redemption premium applicable on the next ensuing optional redemption date. Special Mandatory Redemption from Insurance or Condemnation Proceeds The 1999 Bonds are subject to redemption as a whole on any date, or in part on any Interest Payment Date in inverse order of maturity and by lot within a maturity, to the extent of the Net Proceeds of hazard insurance not used to repair or rebuild the Sewer System or the Storm Drain System or the Net Proceeds of condemnation awards received with respect to the Enterprise to be used for such purpose, at a Redemption Price equal to the principal amount of the 1999 Bonds plus interest accrued thereon to the date fixed for redemption, without premium. Notice of Redemption Unless waived by ’any Owner of 1999 Bonds to be redeemed, notice of any redemption of Bonds shall be given, at the expense of the City, by the Trustee by mailing a copy of a redemption notice by first class mail at least 30 days and not more than 60 days prior to the date fixed for redemption to the Owner of the 1999 Bond or 1999 Bonds to be redeemed at the address shown on the Bond Registration Books; provided, that neither the failure to receive such notice nor any immaterial defect in any notice will affect the sufficiency of the proceedings for the redemption of the 1999 Bonds. All notices of redemption must be dated and state the following: (i)the redemption date, (ii)the Redemption Price, (iii) if fewer than all Outstanding 1999 Bonds are to be redeemed, the identification (and, in the case of partial redemption, the respective principal amounts) of the 1999 Bonds to be redeemed, (iv) that on the redemption date the Redemption Price will become due and payable with respect to each such 1999 Bond or portion thereof called for redemption, and that interest with respect thereto shall cease to accrue from and after said date, and (v) the place or places where such 1999 Bonds are to be surrendered for payment of the Redemption Price, which places of payment may include the corporate trust office of the Trustee. At least forty-five (45) days prior to any redemption date, the City must deposit with the Trustee an amount of money sufficient to pay the Redemption Price of all the 1999 Bonds or portions of 1999 Bonds which are to be redeemed on that date. So long as the 1999 Bonds are held only in the book-entry system of DTC, notice of redemption will be sent to Cede & Co., as nominee for DTC, and will not be sent to the beneficial owners of the 1999 Bonds. -6- Book-Entry-Only System While the 1999 Bonds are subject to the book-entry system, the principal, interest and any redemption premium with respect to a 1999 Bond will be paid by the Trustee to The Depository Trust Company, New York, New York ("DTC"), which in turn is obligated to remit such payment to its DTC Participants for subsequent disbursement to Beneficial Owners of the 1999 Bonds, as described in "APPENDIX F-- DTC and the Book-Entry Only System" herein. -7- FINANCING PLAN General The 1999 Bonds are being issued for the purpose of (i) financing the 1999 Project (see "The 1999 Project" below) (ii) refunding the 1990 Bonds and the 1992 Bonds (see "The Refunding Plan" below), (iii) funding the Reserve Account and (iv) paying certain costs of issuing the 1999 Bonds. Estimated Sources and Uses of Funds The following table sets forth the estimated sources and uses of funds for the 1999 Bonds (exclusive of accrued interest): Sources of Funds: Principal Amount of 1999 Bonds Less: Original Issue Discount Less: Underwriter’s Discount Total Sources Uses of Funds: 1999 Project Fund Escrow Fund Cost of Issuance Fund (1) Reserve Account (2) Total Uses (1) (2) Represents amounts to pay fees of rating agencies, Trustee, bond counsel, disclosure counsel, financial advisor, printing and other miscellaneous costs of issuing the 1999 Bonds. In an amount equal to the Reserve Requirement. See "SECURITY FOR THE BONDS - Reserve Account" herein. Refunding Plan A portion of proceeds of the 1999 Bonds will be used to establish an irrevocable escrow (the "Escrow Fund") to be held by U.S. Bank Trust National Association (the "Escrow Bank"). Moneys in the Escrow Fund will be invested pursuant to that certain Escrow Deposit and Trust Agreement, dated as of June 1, 1999 (the "Escrow Agreement"), by and between the City and the Escrow Bank. Pursuant to the Escrow Agreement, moneys on deposit in the Escrow Fund will be held as cash or invested solely in non-callable, direct general obligations of the United States of America (including obligations issued or held in book-entry form on the books of the Department of Treasury of the United States of America) (the "Escrow Securities"). The cash and Escrow Securities, and the interest accrued with respect thereto, will be held by the Escrow Bank on behalf of the City and for the benefit of the owners of the 1990 Bonds and the 1992 Bonds and applied as follows: (i) 1990 Bonds: To the schedule payment of the principal of and interest on the 1990 Bonds due on or before June 1, 2000, and the redemption of the remaining 1990 -8- Bonds in full on June 1, 2000, at a redemption price of 102 percent of the principal amount to be redeemed. (ii) 1992 Bonds: To the scheduled payment of the principal of and interest on the 1992 Bonds due on or before June 1, 2001, and the redemption of the remaining 1992 Bonds in full on June 1, 2001, at a redemption price of 102 percent of the principal amount to be redeemed. Causey Demgen & Moore, Denver, Colorado, will provide a verification report with respect to the sufficiency of the amounts deposited in the Escrow Fund for the prepayment of the 1990 Bonds and the 1992 Bonds. Upon the establishment of the Escrow Fund as described above, the lien of the 1990 Bonds and the 1992 Bonds on Net Revenues will cease, terminate and become void, except for the rights of the owners of the 1990 Bonds and the 1992 Bonds to payments from the Escrow Fund. The Escrow Securities and other moneys held by the Escrow Bank are pledged to the payment of the 1990 Bonds and the 1992 Bonds. Neither the principal of the Escrow Securities deposited with the Escrow Bank nor the interest thereon will be available for the payment of the 1999 Bonds. The 1999 Project A portion of the proceeds of the 1999 Bonds will be used to finance rehabilitation of the Wastewater Treatment System’s two sludge incinerators, See "THE SEWER SYSTEM - Facilities" herein. Annual Debt Service Set forth below is the annual debt service on the 1999 Bonds based on the interest rates and maturity schedule set forth on the cover of this Official Statement (assuming no optional redemption). Bond Year Ending Bond Year Iune 1 Principal Interest Total [to come] -9- SECUR1TY FOR THE BONDS Pledge of Net Revenues General. The 1999 Bonds are special obligations of the City and, pursuant to the Indenture, there is pledged for the benefit of the Owners of the 1999 Bonds that portion of certain Net Revenues which is necessary to pay the principal (and redemption premium, if any) of and interest on the 1999 Bonds in any Fiscal Year, together with all moneys on deposit in the Debt Service Fund and the Reserve Account. "Net Revenues" are defined in the Indenture to mean, with respect to the Sewer System or the Storm Drain System, for any period of computation, the amount of the Gross Revenues received from the Sewer System or the Storm Drain System during such period less the amount of Maintenance and Operation Costs of the Sewer System or the Storm Drain System becoming payable during such period. "Gross Revenues" are defined as, for any period of computation, all gross charges received for, and all other gross income and revenues derived by the City from, the ownership or operation of the Sewer System and Storm Drain System or otherwise arising from the Sewer System and the Storm Drain System during such period, including but not limited to (a) all Charges received by the City for use of the Sewer System and Storm Drain System, (b) all receipts derived from the investment of funds held by the Director of Administrative Services or the Trustee under this Indenture, (c) transfers from (but exclusive of any transfers to) any related stabilization reserve funds, and (d) all moneys received by the City from other public entities whose inhabitants are served pursuant to contracts with the City. "Maintenance and Operation Costs" are defined in the Indenture as the reasonable and necessary costs spent or incurred by the City for maintaining and operating the Sewer System or the Storm Drain System, calculated in accordance with sound accounting principles. Maintenance and Operation Costs include the cost of supply of water, gas and electric energy under contracts or otherwise, the funding of reasonable reserves, and all reasonable and necessary expenses of management and repair and other expenses to maintain and preserve the Sewer System or the Storm Drain System in good repair and working order. Maintenance and Operation Costs further include all reasonable and necessary administrative costs of the City attributable to the Sewer System or the Storm Drain System and the 1999 Bonds, such as salaries and wages and the necessary contribution to retirement of employees, overhead, insurance, taxes (if any), expenses, compensation and indemnification of the Trustee, and fees of auditors, accountants, attorneys or engineers, and all other reasonable and necessary costs of the City or charges required to be paid by it to comply with the terms of the 1999 Bonds or of the Indenture relating to the 1990 Bonds, or the Second Supplement thereto. Maintenance and Operation Costs do not include depreciation, replacement and obsolescence charges or reserves therefor and amortization of intangibles or other bookkeeping entries of a similar nature. "Charges" is defined in the Indenture as fees, tolls, assessments, rates and rentals prescribed under the Bond Law or any other law of the State by the Council for the water, gas, or electric energy, or the services and facilities of a particular System furnished by the City. The general fund of the City is not liable and the credit or taxing power of the City is not pledged for the payment of the principal or redemption price of and interest on the 1999 Bonds. The owner of the 1999 Bonds cannot compel the exercise of the taxing power by the City or the forfeiture of its property. The principal or redemption price of and interest on the 1999 Bonds. are not a debt of the City, nor a legal or equitable pledge, charge, lien or encttmbrance, upon any -10- of its property, or upon any of its income, receipts, or revenues except the specified Net Revenues. Limitations. The pledge of Net Revenues are subject to certain limitations. First, the Net Revenues of each System is only available to pay the debt service on the 1999 Bonds attributable to that particular System. More specifically: (i) Sewer System. The portion of the debt service of the 1999 Bonds attributable to financing new improvements to the Sewer System and to refunding the 1990 Bonds (approximately 71%) is payable solely from Net Revenues generated by the Sewer System (and from moneys advanced from Available Reserves). (i0 Storm Drain System. The portion of the debt service of the 1999 Bonds attributable to refunding the 1992 Bonds (approximately 29%) is payable solely from Net Revenues generated by the Storm Drain System (and from moneys advanced from Available Reserves). Second, the pledge of Net Revenues to the 1999 Bonds constitutes a subordinate pledge of Net Revenues. More specifically, the 1995 Bonds are secured by a lien on Net Revenues of the entire Enterprise. Therefore, the lien of the 1995 Bonds on the Net Revenues of the Sewer System and the Storm Drain System is senior to the lien on such Net Revenues securing the 1999 Bonds. It should be noted, however, that unlike the 1999 Bonds, the 1995 Bonds are also payable from Net Revenues of the Water System, the Gas System and the Electric System. The Indenture provides that no additional bonds can be secured by a pledge of Net Revenues of the Storm Drain System or the Sewer System that is prior to the lien securing the 1999 Bonds. Flow of Funds. The City covenants and agrees in the Indenture that all Gross Revenues will be received and held by the City in trust and will be deposited by the City in the Revenue Fund (which was created in connection with issuance of the 1990 Bonds and now exists in the City Treasury). All Gross Revenues will be transferred, disbursed, allocated and applied solely to the uses and purposes hereinafter in this Article set forth, and shall be accounted for separately and apart from all other money, funds, accounts or other resources of the City. Rate Covenant The City has covenanted in the Indenture to fix, prescribe, revise and collect Charges for each of the Sewer System. and the Storm Drain System during each Fiscal Year which (together with other funds transferred from stabilization reserve funds for the Sewer System and the Storm Drain System, as applicable) and which are lawfully available to the City for payment of any of the following amounts during such Fiscal Year) are at least sufficient, after making allowances for contingencies and error in the estimates, to pay the following amounts in the following order: (a)all Maintenance and Operation Costs with respect to the Storm Drain System or the Sewer System, as applicable, estimated by the City to become due and payable in such Fiscal Year; (b)the prIncipal of and interest on the OutstandIng Bonds payable from the Net Revenues of the Sewer System or the Storm Drain System, as applicable, becoming, due and payable during such Fiscal Year, including the redemption price of Term Bonds subject to sinking fund redemption during such Fiscal Year; -11- (c)all other payments required for compliance with the Indenture and the instruments pursuant to which any Parity Bonds with respect to the Storm Drain System or the Sewer System, as applicable (as defined below in "Parity and Subordinate Bonds") shall have been issued; and (d)all payments required to meet any other obligations of the City which are charges, liens, encumbrances upon or payable from the Gross Revenues or the Net Revenues of the Sewer System or the Storm Drain System, as applicable. In addition, the City has covenanted in the Indenture to fix, prescribe, revise and collect Charges for each of the Sewer System and the Storm Drain System during each Fiscal Year which, when added to an "Allocable Shhre" of the balance then on hand in Available Reserves, are sufficient to yield Net Revenues of the Sewer System and the Storm Drain System, respectively, are at least equal to 125 percent of the principal of and interest on the Outstanding Bonds payable from the Net Revenues of the Sewer System or the Storm Drain System, as applicable, becoming due and payable during such Fiscal Year, including the redemption price of Term Bonds subject to sinking fund redemption during such Fiscal Year. "Allocable Share" is defined as the portion of the debt service on the Bonds (i.e., 1999 Bonds and Parity Bonds) attributable to the Sewer System or the Storm Drain System, as applicable, in any particular Fiscal Year divided by total debt service due in the same Fiscal Year. See "Available Reserves" below for a discussion of limitations on the treatment of appropriation of funds from or into a System’s related Available Reserve for purposes of satisfying the rate covenant. The rate covenant described above does not apply to the Water System, the Gas Systemor the Electric System. Available Reserv, es The City has covenanted in the Indenture to "maintain the funds on hand in Available Reserves in an aggregate amount at least equal to five times Maximum Annual Debt Service. "Maximum Annual Debt Service" is defined in the Indenture as the maximum annual debt service on the 1999 Bonds and any Parity Bonds for the current or any Fiscal Year of the City. In addition, the City has covenanted to advance from Available Reserves, to the Sewer System or the Storm Drain System, as needed, amounts sufficient to enable the City to pay all Maintenance and Operation Costs and all Debt Service payable with respect to those Systems, when and as the ~ame become due and payable. See "AVAILABLE RESERVES" below for information about the Available Reserves. Certain provisions of the California Constitution may require the City to repay any advance from an Available Reserve that is not directly related to the System which the advance benefits. For example, if the City requires an advance from the Rate Stabilization Reserve for the Water System to pay the portion of debt service on the 1999 Bonds attributable to the Sewer System, the City may be required to repay the Water System reserve. See "RISK FACTORS RELATING TO THE BONDS - Right to Vote on Taxes Initiative." The Indenture further provides with respect to the treatment of appropriations of funds from or into a System’s related Available Reserve: (i) Into the reserve: To the extent that the City appropriates funds into a System’s related Available Reserve, a deduction shall be made from Gross Revenues of such System in the Fiscal Year during which said transfer occurred for purposes of -12- calculations to be made in connection with the Rate Covenant and the issuance of Parity Bonds; and (ii) From the reserve: To the extent that the City appropriates funds from a System’s related Available Reserve into the Revenue Fund, the City may count the funds so transferred as Gross Revenues (as a result, however, it may not count the funds as part of the balance in its Available Reserves) in the Fiscal Year in which said transfer occurs for purposes of calculations to be made in connection with the Rate Covenant and the issuance of Parity Bonds. Parity and Subordinate Bonds In addition to the 1999 Bonds, the City may issue or incur other loans, advances or indebtedness payable from Net Revenues to be derived from the Sewer System or the Storm Drain System to provide financing for such Systems, in a principal amount as shall be determined by the City. Parity Bonds. The City may issue or incur any Parity Bonds (defined in the Indenture as bonds, notes or other obligations (including without limitation long-term contracts, loans, sub- leases or other legal financing arrangements) of the City payable from and secured by a pledge of and lien upon any of the Net Revenues of the Sewer System or the Storm Drain System, as applicable) subject to the following specific conditions precedent, among others: (a) The City shall be in compliance with all covenants set forth in the Indenture. (b) The Net Revenues of the System for which such Parity Bonds are being issued, calculated on sound accounting principles, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the resolution, trust indenture or installment sale agreement pursuant to which the Parity Bonds are issued, as shown by the books of the City, plus, at the option of the City, any or all of the items listed in (i), (ii) and (iii) below, shall at least equal 125 percent of Maximum Annual Debt Service, with Maximum Annual Debt Service calculated on all Bonds to be Outstanding immediately subsequent to the issuance of such Parity Bonds which have a lien on Net Reserves of such System. The items any or all of which may be added to such Net Revenues for the purpose of issuing or incurring Parity Bonds are the following: (i) An allowance for Nef Revenues from any additions to or improvements or extensions of the System to be made with the proceeds of such Parity Bonds, and also for Net Revenues from any such additions, improvements or extensions which have been made from moneys from any source but in any case which, during all or any part of such Fiscal Year or such twelve (12) month period, were not in service, all in an amount equal to ninety percent (90%) of the estimated additional average annual Net Revenues to be derived from such additions, improvements and extensions for the first thirty-six (36) month period in which each addition, improvement or extension is respectively to be in operation, all as shown in the written report of an Independent Consultant engaged by the City; (ii) An allowance for earnings arising from any increase in the Charges which has become effective prior to the incurring of such additional indebtedness but which, during all or any part of such Fiscal Year or such twelve (12) month period, was not in effect, in an amount equal to the amount by Which the Net Revenues would have been increased if such increase in Charges had been in -13- as shown in the written repo~rt of an Independent Consultant engaged by the City; and (Hi) Funds then on hand in the Available Reserves. (c) The resolution, trust indenture or installment sale agreement providing for the issuance of Parity Bonds must provide that: (i) The proceeds of the Parity Bonds will be applied to the acquisition, construction, improvement, financing or refinancing of additional facilities, improvements or extensions of existing facilities within the System, or otherwise for facilities, improvements or property which the City determines are of benefit to the System, or for the purpose of refunding any Bonds in whole or in part, including all costs (including costs of issuing the Parity Bonds and including capitalized interest on the Parity Bonds during any period which the City deems necessary or advisable) relating thereto; (ii) Interest on the Parity Bonds will be payable on an Interest Payment Date; (iii) The principal of the Parity Bonds will be payable on June 1 in any year in which principal is payable; and (iv) Money or a Qualified Surety Bond (see "Reserve Account" below) will be deposited in a reserve account for such Parity Bonds from the proceeds of the sale of such Parity Bonds or otherwise equal to the Reserve Requirement. See "Available Reserves" above for a discussion of limitations on the treatment of appropriation of funds from or into a System’s related Available .Reserve for the purposes of satisfying the Parity Bonds test. Subordinate Bonds. The Indenture authorizes the City to issue Bonds secured by Net Revenues of a System on a basis subordinate to the pledge of Net Revenues to the 1999 Bonds. Reserve Account General. The Indenture provides for establishment of a Reserve Account. On the date of issuance of the 1999 Bonds, the Trustee will deposit an amount equal to the Reserve Requirement into the Reserve Account. If at any time there are insufficient amounts in the Debt Service Fund to principal and redemption price of or interest on the 1999 Bonds, the Trustee will withdraw from the Reserve Account the amount of the deficiency. Any amounts in the Reserve Account in excess of the Reserve Requirement (whether derived from interest or gain on investments or otherwise) will, on June 2 of each year, be paid by the Trustee to the City for deposit in the Revenue Fund. Qualified Surety Bond. In lieu of funding the Reserve Requirement with cash, the City may deliver to the Trustee one or more means a surety bond issued by an insurance company rated in the highest claims paying category by Moody’s and S&P ("Qualified Surety Bonds"). Any Qualified Surety Bond must provide that the Trustee is entitled to draw amounts thereunder when required to make transfers from the Reserve Account to the Debt Service Fund in the event of a deficiency in any such account. -14- Release of Cash from the Reserve Account. To the extent the Reserve Requirement is satisfied by delivery of a Qualified Surety Bond, any cash or Authorized Investments on deposit in the Reserve Account will be paid by the Trustee to the City. -15- THE CITY General The City is located in northern Santa Clara County, approximately 35 miles south of the City of San Francisco. The City has a current population of approximately 60,500. It is part of the San Francisco Bay metropolitan area. Partly due to the presence of Stanford University, which is adjacent to the City, Palo Alto is considered the birthplace of the high technology industry that has made Santa Clara County famous worldwide as Silicon Valley. The 630-acre Stanford Research Park includes the headquarters of such prestigious and innovative high-tech leaders as Hewlett-Packard, Varian Associates, Watkins-Johnson and Alza. Palo Alto is a major employment center, including Stanford University, Stanford University Medical Center, Lockheed Martin Missiles and Space, Palo Alto Medical Center, and Xerox. The City was incorporated in 1894. Its first Charter was granted by the State of California in 1909, and Palo Alto continues to operate as a charter city. Municipal operations are conducted under the Council-Manager form of government. The nine Council Members are elected at large for four-year, staggered terms. The Mayor and Vice Mayor are elected annually at the first Council meeting in January. The Mayor presides over all Council meetings. The City Manager is responsible for the operation of all mtmicipal functions, except the offices of the City Attorney, City Clerk, and City Auditor. These officials are appointed by, and report directly to, the City Council. For general, economic and demographic information regarding the City, see "APPENDIX B - General and Economic Information About the City of Palo Alto." City Utilities The City operates the following utility systems: (i) (iii) (iv) (v) (vi) the Sewer System, the Electric System, the Gas System,. the Storm Drain System, the Refuse System, and the Water System. The City’s Utilities Department is in charge of the operation of the Electric System, the Gas System, the Water System and the Wastewater Collection System (which comprises a portion of the Sewer System) and the City’s Public Works Department is in charge of the operation of the Storm Drain System, the Refuse System and the Wastewater Treatment System (which comprises the remaining portion of the Sewer System). -16- As described more completely above (see "SECURITY FOR THE BONDS"), in addition to Net Revenues from the Sewer System and the Storm Drain System, the City will, if Net Revenues are insufficient, ad;cance funds from moneys on deposit from time to time in certain rate stabilization reserves held by the City (the "Available Reserves"’ to pay debt service on the Bonds, specifically: (i) (2) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) Rate Stabilization Reserve for the Water System, Rate Stabilization Reserve for the Wastewater Collection System, Rate Stabilization Reserve for the Wastewater Treatment System, Rate Stabilization Reserve for the Refuse System, Rate Stabilization Reserve for the Storm Drain System, Distribution Rate Stabilization Reserve for the Electric System, Distribution Rate Stabilization Reserve for the Gas System, Supply Rate Stabilization Reserve for the Electric System, Supply Rate Stabilization Reserve for the Gas System, and the Electric System’s Calaveras-Stranded Costs Reserve (the "Calaveras Reserve"). The City has covenanted to maintain the aggregate balance of the reserves at an amount . at least equal to five times maximum annual debt service on the 1999 Bonds and any Parity Bonds. See "THE AVAILABLE RESERVES" below for a discussion of each of the Available Reserves and the City’s ctffrent policies with respect to each. See also "RISK FACTORS - Right to Vote on Taxes Act" with respect to certain provisions of Proposition 218 that may require the City to replenish certain Available Reserves in the event of an advance from an Available Reserve for payment of debt service on the Bonds. See "RISK FACTORS - Right to Vote on Taxes Act" herein. Management Of The Utilities Department The Utilities Department is responsible for the operation of four utility systems (the Electric System, the Gas System, the Water System and the Wastewater Collection System) that serve the City. The City, through its Utilities Department, services customer accounts for all of the City’s utilities (including the Storm Drain System, the Refuse System and the Wastewater Treatment System).Electric System The Utilities Department is currently staffed by the following individuals, amongothers: Director of Utilities - On April 1, 1999, the City appointed John Ulrich as Director of Utilities, effective April 26. Mr. Ulrich began his career with and worked for PG&E in various capacities for 26 years. As San Francisco Division Manager, Mr. Ulrich led PG&E through the Loma Prieta earthquake. Mr. Ulrich’s most recent position was National Sales Director for UTILX Corporation, a Kent, Washington-based company that provides services relating to underground utilities. Mr. Ulrich earned a Bachelor of Science in Industrial Technology from California State University, Long Beach. Assistant Director of Utilities, Administrative Services Randy Baldschun. Mr. Baldschun has twenty-eight years of utilities experience with the City of Palo Alto. His responsibilities include the management of a division consisting of customer services, marketing, long-term financial forecasting and ratemaking, meter reading, and computer services. He received a B.S. in Business Administration from San Jose State University. Mr. Baldschun was appointed to this position in 1990. Assistant Director of Utilities, Engineering & Operations - Larry W. Starr. Mr. Starr has twenty-eight years of experience in the electric utility industry and is a registered professional -17- electrical engineer in the States of Washington and California. He has spent twenty-one years in public utilities with the last 15 in engineering and operations management. He previously worked for the City of Palo Alto as the Electric Engineering manager from June 1985 to September 1990. Mr. Starr was appointed to his present position in July 1994. Management Of The Public Works Department The Public Works Department manages the Storm Drain System, the Refuse System and the 38 million gallon per day (mgd) Regional Water Quality Control Plant (the "RWQCP’) that serves a 96 square mile area including the cities of Palo Alto, Los Altos, Mountain View, the Town of Los Altos Hills, Stanford University and the East Palo Alto Sanitary District. The Cities of Palo Alto, Mountain View and Los Altos are partners (the "Plant Partners") in an agreement specifying conditions for financing and operating the RWQCP. Los Altos Hills, the East Palo Alto Sanitary District, and Stanford University (the "Plant Sub-Partners") are included by separate contracts with Palo Alto which are referred to as sub-partner agreements. The RWQCP provides advanced secondary and tertiary level of treatment to the influent. The Public Works Department is currently staffed by the following individuals, among others: Director of Public Works - Glenn Roberts. Mr. Roberts has been the Director of Public Works-since April of 1993. Prior to that time, he was employed in the City of San Jose for twenty-four years. Mr. Roberts is a registered civil engineer in the State of California and has a Bachelor’s Degree in civil engineering from the University of Santa Clara and a Master’s Degree from California State University, San Jose. Manager, Water Ouality Control Plant - William Miks. Mr. Miks has been the Manager of the Water Quality Control Plant since January 1989. He has worked for the City in increasingly responsible positions since 1972. He has a Bachelor’s Degree in engineering from San Jose State University and a Grade V Waste Water Treatment Plan Operator Certification issued by the California State Water Resources Control Board. Senior Engineer - Joe Teresi. Mr. Teresi has managed the City’s Storm Drainage and Surface Water Utility since September 1990. He has worked for the City’s Public Works Department in increasingly responsible positions since 1984. Mr. Teresi is a registered professional engineer in the State of California and has a Bachelor’s Degree in civil engineering from the Universi.ty of California, Berkeley. Enterprise Staffing and Technology The City employs approximately 314.0 full-time equivalent employees to operate its utilities. All of these employees, excluding those in the management classification, are represented by Service Employees International Union ("SEIU") in all matters pertaining to wages, benefits and working conditions. The current two-year agreement, which is in the form of a memorandum of understanding, with this union expires on April 30, 2001. Management employees receive substantially the same fringe benefit package as the SEIU .members. The City’s wage and fringe benefits are generally comparable to those offered by other local public agencies. The City covers all of its permanent employees under the Public Employees’ Retirement System ("PERS"). Pension costs are funded by monthly contributions to PERS by the City. At June 30, 1996 (the most recent actuarial information available), the total pension benefit obligation for all City employees was $249,519,000, net assets available for plan benefits were -18- $251,033,000 and the City’s net assets available for plan benefits exceeded the total pension benefit obligation by $1,514,000. Enterprise Management Policy Treated as enterprise funds, the Electric, Gas, Refuse, Water, Sewer and Storm Drain Systems are financed and operated in a manner comparable to private business enterprises. The City utilizes a Strategic Planning process in concert with its annual budget to identify and record progress in meeting benchmark goals and objectives. In addition, business plans are developed on an annual basis for the Water, Gas, Electric and Wastewater Collection Systems. For the Gas and Electric Systems, separate business plans, are developed for the supply and distribution business units. The City uses the accrual basis of accounting with respect to the enterprise funds. Revenues are recognized when earned, and expenses are recognized when incurred. Utility revenues are used to pay operating costs, bond debt service, capital expenditures, and reserve accumulations. In accordance with City policy, the cost of providing utility services to the general public continues to be funded predominately through user charges. Policies for cash reserves and Utilities Transfers to the City’s General Fund (which are permitted from the Water, Gas and Electric Systems only) are established by the City Council in a manner consistent with the voter-approved City Charter. Transfers to the General Fund are based on the approved rate of return for comparable public utilities. Transfer levels from the Water, Gas and Electric Systems are currently frozen at the 1996-97 levels pending a review of the Utilities Enterprise Methodology by the City Council in 1999. The City has retained RW Beck to review appropriate transfer methodologies for municipal utilities, particularly in a deregulated environment in which it is prudent to balance the priorities of competitive positioning and financial support for local government. The Wastewater and Storm Drain Systems are operated to break-even and don’t provide a transfer to General Fund. The Utilities and Public Works Departments are expected to continue meeting all of their financial obligations while charging competitive retail rates to their customers. Careful budgeting and sound financial planning have been and will continue to be important factors in maintaining competitive rates. The Utilities Department recognizes the importance of minimizing wholesale commodity costs which is the largest expenditure category. Much time and effort are spent in dealing with the various commodity suppliers, regulatory agencies and commissions to help ensure reasonable and economical wholesale commodity costs. ¯ Rates and Billing The City Council has full discretion to set utility rates for each utility system. The City’s ratemaking objectives are "to price utilities competitively, consistent with sound financial planning, while promoting efficient resource utilization and customer satisfaction." To achieve an appropriate balance between these objectives, the City forecasts all financial obligations and funding sources over a ten year planning horizon. In this manner, timely rate adjustments for all utilities are coordinated and alternated to assure adequate funding, minimize consumer impacts, and to promote rate stability. In 1993 and 1998, the City Council established new utility rate stabilization reserve policies and guideline levels. See "AVAILABLE RESERVES" below. On an annual basis, operating reserves are funded, withdrawn, or unchanged depending on the particular circumstances of that utility fund. In 1996, the City Council adopted the Calaveras Reserve Policy, which established a reserve balance to recover potential stranded costs related to outstanding obligations for the Calaveras Hydroelectric Project. Compared to industry benchmarks, the City’s utilities have low debt and interest expense. This is due to the City’s -19- preference since the 1960’s to finance major capital improvements on a "pay as you go" basis. This conservative approach to finance additions through rates helps keep rates low, since interest costs associated with long-term financing are avoided. The City collects utility charges by means of a single monthly bill to each customer listing charges for each service provided. In November 1997, the City Counc~ approved a three year project to implement a new utilities Customer Information System (CIS) utilizing state of the art technology. The CIS will, in addition to billing utility customers, enable the utilities to offer a full range of pricing options under deregulation and on-line customer information to staff. Over the past five years, uncollectible accounts for all utilities have averaged approximately 0.04 percent of the amount billed. Significant Accounting Policies The City’s Annual Financial Report is audited by Maze & Associates, Accounting Corporation, Walnut Creek California, in accordance with generally accepted auditing standards, and contains opinions that the financial statements present fairly the financial position of the various funds maintained by Palo Alto. See "APPENDIX C -Audited Financial Statements of the City for the Fiscal Year Ended June 30, 1998." The reports, include certain notes to the financial statements which may not be fully described below. Such notes constitute an integral part of the audited financial statements. Copies of these reports are available on request from the Administrative Services Department, City of Palo Alto, 250 Hamilton Avenue, Palo Alto, California 94301. Governmental accounting systems are organized and operated on a fund basis. A fund is defined as an independent fiscal and accounting entity with a self- balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein. Funds are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations and restrictions. As indicated above, the various Systems are accounted for as enterprise funds. Enterprise funds are used to account for operations (i) that are financed and operated in a manner similar to private business enterprises (where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges) or (ii) where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The City has not requested nor did the City obtain permission from Maze & Associates to include the audited financial statements as an appendix to this Official Statement. Accordingly, Maze & Associates has not performed any post-audit review of the financial condition or operations of the City. -20- THE SEWER SYSTEM History The wastewater collection system became the City’s first utility in 1896 serving a population of about 3,000. The Sewer System is comprised of the wastewater collection system (the "Wastewater Collection System"), which is managed by the City’s Utilities Department, and the wastewater treatment system (the "Wastewater Treatment System"), which is managed by the City’s Public Works Department. Currently, the Wastewater Collection System serves over 60,000 residents in Palo Alto within its 25 square mile service area. Fees and charges for use of the Wastewater Collection and Wastewater Treatment Systems by City customers are billed directly to those customers and are reflected in the revenues of the Wastewater Collection System. The Wastewater Collection System, in turn, pays the Wastewater Treatment System for treatment services related to City customers. Fees and charges for use of the Wastewater Treatment System are billed to the various Plant Partners (including the City) and Plant Sub-Partners that use the RWQCP. See "THE CITY - Management of the Public Works Department" for background information about .the RWQCP, the Plant Partners and the Plant Sub-Partners. Facilities In 1934, a wastewater treatment plant was constructed to provide primary treatment to all wastewater collected in the City and Stanford University. Improvements in 1948 and 1956 increased treatment capacity, addressed special seasonal waste loads and extended the outfall into San Francisco Bay proper. In 1973, construction of the basic secondary treatment facility was completed with service extended to include wastewater treatment for the Partners and the Sub-Partners. These facilities were financed by the Partners and the Sub-Partners with the assistance of federal and state grants. In 1979, due to federal requirements related to secondary treatment standards, advanced wastewater treatment facilities were added to the plant. Funding of these facilities was from federal and state grants and reimbursements from the 1973 treatment facility construction project. In 1983, a wastewater system sludge dewatering facility was adde:d to the plant. In 1985, a RWQCP Capacity Expansion program was developed to meet the needs of all the facility’s partner agencies through 1995. This expansion increased the capacity of the plant to 38 mgd, and primary/secondary treatment for peak wet weather flows to 80 mgd. Also in 1985, a five-year capital improvement program was begun in the wastewater collection system dedicated to inflow/infiltration (I/I) source detection and system rehabilitation. The 1999 Project will rehabilitate two sludge incinerators. The current incinerators are 27 years old, and the useful life of incinerators such as these is 15-25 years. Due to the high demands placed on the incinerators, they are showing signs of deterioration. After investigating various options ranging from completely refurbishing the existing incinerators to replacing them or providing another solids disposal alternative, the Plant Partners decided to rehabilitate the existing incinerators. The 1999 Project will also increase the capacity of each incinerator to meet anticipated daily sludge disposal requirements, and as a result, create stand-by capacity and flexibility. -21- Management Discussion of Operations From Fiscal Year 1993-94 through 1997-98, combined Wastewater Collection and Treatment sales revenue has averaged $19.4 million per year. This revenue level has been sufficient to cover operating, capital, and debt service costs and to build adequate reserves. The balances in the Rate Stabilization Reserves for the Wastewater Collection System and the Wastewater Treatment System were $7,407,000 and $3,427,000, respectively, at the end of Fiscal Year 1997-98. In the City’s Proposed 1999-2001 Budget, a Wastewater Collection rate increase of 8 percent is proposed for 1999-2000 and a rate increase of 13 percent is proposed for 2000-2001. These rate increases will result in additional revenues to the Wastewater Collection and Wastewate_r Treatment Systems sufficient to cover all operating, capital and debt service costs (old and new) and to strengthen reserves. The RWQCP’s discharge into San Francisco Bay was authorized by a three-year National Pollution Discharge Elimination System (NPDES) permit which was issued on December 28, 1988 by the Regional Water Quality Control Board. The permit was amended May 16, 1990 to include additional pre-treatment and waste minimization requirements. The permit required several ongoing studies regarding particular components of the plant’s effluent. All study deadlines were met. The permit was again amended April 17, 1991, setting "interim concentration limits for toxic pollutants." The extremely low limit of 2.9 ug/1 for copper cannot be achieved by conventional means; the lead and nickel values are also questionable as to their achievability. Direction from the Regional Water Quality Control Board is that through source control and water reclamation projects, toxic pollutant reductions will be required. A new five- year permit was reissued on July 21, 1993 along with a Cease and Desist Order 93-083. The permit contains a copper discharge limit of 4.9 ug/1 and a mass discharge of 720 lbs. per year: The Cease and Desist Order contains an interim copper limit of 17 ug/1 along with compliance. deadlines for full compliance with the copper mass effluent limit to be achieved by July 21, 1998. The Cease and Desist Order also contains additional program requirements for source control and adoption of more stringent local limits for industrial discharges. On June 17, 1998, a new five-year permit was issued with stringent but achievable limits. The new copper limit is 12 ug/1. The City expects the RWQCP to meet or exceed all provisions and limits of the new permit. Capital Improvement Program Summary Both the Wastewater Collection and Wastewater Treatment Systems have undergone significant infrastructure improvements. From 1994-1995 through 1998-1999, $19.8 million was appropriated for Wastewater Collection improvements such as sewer rehabilitation, and $5.6 million for Wastewater Treatment improvements such as equipment replacement. Looking forward, the 1999-2004 Capital Improvement Program includes $25 million in Wastewater Collection infrastructure improvements (primarily focusing on rehabilitating sewer lines) and $8.1 million in Wastewater Treatment capital improvements (primarily to rehabilitate equipment such as clarifiers, reactors, filters, basins and piping). These planned expenditures are in addition to the incinerator improvements described in "Facilities" above and will be funded from ongoing revenues. -22- Historical/Projected Operations The following table reflects a historical and five-year projected record of wastewater treated by the Wastewater Treatment System. The major fluctuations in the volume of wastewater treated each year is primarily due to the amount of rain water infiltration during wet or dry years. Table 1 CITY OF PALO ALTO WASTEWATER TREATMENT SYSTEM (1) (for all system partners) 1989-1998 Historical Treatment Volume Wastewater Fiscal Treated Year (MGD)% Change 1989 22.0 -6% 1990 21.7 -1 1991 20.0 -7 1992 21.2 +5 19"93 24,4 +15 1994 22.4 -8 1995 26.0 +16 1996 25.6 -1.5 1997 26,1 +2 1998 28.3 +8 Five Year (1999-2003 Projected Treatment Volume) 1999 26.8 -5% 2000 27.0 +1 2001 27.3 +1 2002 27.6 +1 2003 28.0 +1 (1)Wastewater treated is for the cities of Palo Alto, Los Altos and Mountain View, the East Palo Alto Sanitary District, Stanford University, and Los Altos Hills. RWQCP capacity is 38.0 MGD. Source: City of Palo Alto -23- The Plant Partners and the Plant Sub-Partners are responsible for 100 revenues generated by the RWQCP, as follows: Parmer/Sub-Partner % of Total Revenue City of Mountain View City of.Palo Alto City of Los Altos East Palo Alto Sanitary District Stanford University Town of Los Altos Hills 4O% 37 12 7 4 1 percent of the Source: City of Palo Alto The top ten rate payers of the City’s portion of the Wastewater Collection System; as listed below, represent 18.9% of the City’s portion of total revenues for Fiscal Year 1997-98. Name dpiX Hewlett Packard Loral Roche/Syntex Santa Clara County Sheraton Stanford Hospital VA Hospital Varian/CPI Watkins-Johnson Table 2 CITY OF PALO ALTO ’WASTEWATER COLLECTION SYSTEM Top 10 Rate Payers (Fiscal Year 1997-98) (in alphabetical order) Business Avionics Computers and Peripherals Aerospace Pharmaceuticals County Facility Hotel Medical Treatment and Instruction Federal Government Vacuum Tube Devices and Power Supplies ¯ Semiconductor Equipment and Telecommunications Source: City of Palo Alto -24- The following table reflects the amoufft of wastewater treated by class (for all Partners and Sub-Partners) and the number of wastewater customers by class (for the City only) for the fiscal years 1993-94 through 1997-98 as well as projected treatment volume (for all Partners and Sub-Partners). Table 3 CITY OF PALO ALTO WASTEWATER TREATMENT SYSTEM MGD Treated Fiscal Year Wastewater Treated (MGD) (Bv Parmer/Sub-Partner) City of Mountain View City of Palo Alto City of Los Altos East Palo Alto Sanitary District Stanford University Town of Los Altos Hills Total Number of Customers by Class (Palo Alto Only) Residential Commercial industrial Municipal and Other Total Customers 1993-94 1994-95 1995-96 9.0 10.4 10.2 8.0 9.6 9.5 2.7 3.0 3.0 1.6 1.8 1.8 1.0 1.0 1.0 0..__~2 0.~2 0.2 22.5 26.0 25.7 23,335 23,392 23,452 2,094 2,080 2,069 208 210 212 325 326 325 25,962 26,008 26,058 1996-97 10.4 9.6 3.0 1.8 1.00.__2 26.0 23,503 2,049 206 320 26,078 1997-98 11.0 10.7 3.2 2.2 1.1 0.2 28.4 23,525 2,040 207 320 26,092 Fiscal Year Wastewater Treated (MGD) (By Partner/Sub-Partner) City of Mountain View City of Palo Alto City of Los Altos " East Palo Alto Sanitary District’ Stanford University Town of Los Altos Hills Total Number of Customers by Class (Palo Alto Only) Residential Conunercial industrial Municipal and Other Total Customers Source: City of Palo Alto Projected 1999-00 2000-01 2001-02 2002-03 2003-04 10.7 10.8 10.9 11.0 11.1 10.0 10.1 10.2 10.3.10.4 3.0 3.0 3.1 3.1 3.2 1.9 1.9 1.9 2.0 2.0 1.0 1.0 1.0 1.0 1.10.2 0.__2 0.~2 0.~2 0._._22 26.8 27.0 27.3 27.6 28.0 23,550 23,575 23,600 23,625 23,650 2,041 2,042 2,043 2,044 2,045 210 211 212 213 214 325 326 327 328 329 26,126 26,154 26,182 26,210 26,238 -25- Rates Sewer System rates reflect a flat fee structure. Businesses are billed a flat rate based upon their water usage, Large businesses are billed based upon their water consumption as well as the quality of their sewer effluent. Rates are adjusted ~to accommodate changes in revenue requirements. The cost of treatment is one of the largest revenue requirements reflected in the City’s rate structure. Table 4 CITY OF PALO ALTO SEWER SYSTEM City’s Current Rate Structure and Comparison With Surrounding Communities Monthly Rates Effective July 1,1996 [not to be updated annually] Palo Alto (1) Average of Surrounding Communities (2) Residential $13/connection $16 Commercial $2.54/100 CU FT of metered water usage $2/CCF Large industrial dischargers in excess of 25,000 gallons per day $1.37/100 CU FT of metered water usage plus: 174.00 per 1000 pounds of COD $ 372.00 per 1000 pounds of SS $ 2,321.00 per 1000 pounds of NH3$10,955.00 per 1000 pounds of toxics Not available (1) Rates effective since July 1, 1996. (2) Average repres’ehted by the cities of Menlo Park, Redwood City and Mountain View. Source: City of Palo Alto -26- Balance Sheet The following tables set forth the balance sheets of the Wastewater Collection System and the Wastewater Treatment System for the last four fiscal years. These numbers are excerpted from the audited financial statements of the City which were prepared in accordance with generally accepted accounting principles. ASSETS Current Assets: Cash and Investments Accounts receivable, net Interest receivable Total Current Assets Noncurrent Assets: Property, plant and equipment,’net Total Assets Table 5 CITY OF PALO ALTO WASTEWATER COLLECTION SYSTEM Balance Sheet Fiscal Years 1994-95 through 1997-98 (in 000’s) 1994-95 1995-96 1996-97 1997-98 $10,374 $12,915 $13,681 15,002 1,297 1,331 1,195 1,196 166 198 200 212 11,837 14,444 15,076 16,410 LIABILITIES Current Liabilities: Accounts payable and accrued liabilities Accrued salaries and benefits Current portion of revenue bonds, net Total Current Liabilities 697 $94 18 20 15~6 166 526 28 175 66 31 187 871 280 729 284 Long-term liabilities: Accrued compensated absences Accrued self insurance Revenue bonds, net of unamortized discount Total Liabilities FUND EQUITY Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity 46 -- 108 - 3,208 2,580 1,952 9,030 9,030 9,030 9,030 19 737 24 746 28 404 ~ 28,767 33,776 37 434 41,107 Source: City of Palo Alto Audited Financial Statements, 1995-1998. -27- Table 6 CITY OF PALO ALTO WASTEWATER TREATMENT SYSTEM Balance Sheet Fiscal Years 1994-95 through 1997-98 (in 000’s) ’ASSETS Current Assets: Cash and Investments Accounts receivable, net Interest receivable Total Current Assets Noncurrent Assets: Property, plant and equipment, net Total Assets 1994-95 1995-9__66 1996-97 1997-98 $6,678 $~282 $~254 $8,377 508 459 512 577 107 117 109 118 7,293 7,858 7,875 9,072 28 422 27,653 27 117 26 278 LIABILITIES Current Liabilities: Accounts payable and accrued liabilities Accrued salaries and ’benefits Current portion of revenue bonds, net Total Current Liabilities Long-term liabilities: Accrued compensated absences Accrued self insurance Revenue bonds, net of unamortized discount Total Liabilities FUND EQUITY Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity $815 $686 $297 $500 50 53 62 79 339 360 380 408 1,204 1,099 739 987 266 ...... 6,300 5,498 4,766 4,615 21,382 21,382 21,382 21,382 Source: City of Palo Alto Audited Financial Statements, 1995-1998. -28- Income Statement The following tables set forth the statements of revenues, expenses and changes in retained earnings of the Wastewater Collection System and the Wastewater Treatment System for the four most recent fiscal years. These numbers are excerpted from the audited financial statements of the City which were prepared in accordance with generally accepted accounting principles. Table 7 CITY OF PALO ALTO WASTEWATER COLLECTION SYSTEM Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Year Ended June 30,1995 - June 30,1998 (in ooo’s) OPERATING REVENUES: Sales of Utilities: Customers $9,271 City departments 152 Service connection charges and miscellaneous 59 Other operating revenues 730 1994-95 1_~95-96 1996-97 1997-98 To tal Opera ting Revenues OPERATING EXPENSES Purchase of utilities Administration and general Engineering (operating) Resource management _Operations and maintenance Rent Depreciation and amortization $9,236 $8,600 $8,655 143 83 109 66 92 54 744 680 667 10,212 10,189 9,455 9,485 3,348 3,625 3,824 4,158 432 278 308 358~ 120 75 35 34 897 834 950 996 29 80 80 93 719 736 772 870 Total Operating Expenses 5,545 Opera ting Income 4, 667 NONOPERATING REVENUES (EXPENSES) Return on investment Interest (expense)275 Loss on disposal of fixed assets -- Net Nonoperating R~venues (Expenses)275 Income Before Operating Transfers 4, 942 OTHER FINANCING SOURCES (USES) Operating transfers in -- Operating transfers (out) ~ 5,628 5,969 6,509 Net Income Retained earnings at beginning of year Residual equity transfer out Retained earnings at end of year 4,561 3,486 2,976 965 511 662 (137) 510 223 815 5,071 3,709 3,791 4,928 5,009 3,658 3,673 ,14,880 19,737 24,746 28,404 $19,737 $24,746 $28,404 $32,077 Source: City of Palo Alto Audited Financial Statements, 1995-1998. -29- Table 8 CITY OF PALO ALTO WASTEWATER TREATMENT SYSTEM Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Year Ended June 30,1995 - June 30,1998 (in ooo’s) OPERATING REVENUES: Sales of Utilities: City departments Wastewater treatment Other operating revenues 1994-95 J995-96 1996-97 J997-98 $3,348 $3,625 $3,824 $4,158 5,989 6,341 6,735 6,936 197 104 141 227 Total Operating Revenues OPERATING EXPENSES Administration and general Engineering (operating) Operations and maintenance Depreciation and amortization 9,534 10,070 10,700 11,321 709 753 854 962 915 999 1,158 1,401 6,228 6,372 6,997 7,151 Total Operating Expenses Operating Income NONOPERATING REVENUES (EXPENSES) Return on investment Interest (expense) Loss on disposal of fixed assets 9,376 9,550 10,579 158 520 121 11,036 Net Nonoperating Revenues (’Expenses) Income Before Operating Transfers OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers (out) Net Income 285 Retained earnings a t beginning of year Residual equity transfer out Retained earnings at end of year .....659 (19)91 125 (298) (19)78 125 250 139 598 246 535 67 598 213 8,281 8,033 8,631 $8,033 $8,631 $8,844 Source: City of Palo Alto Audited Financial Statements, 1995-1998. 509 8,844 $9,353 -30- THE STORM DRAIN SYSTEM History The City created by Ordinance a Storm and Surface Water Management Enterprise and Utility on November 6, 1989. On November 27, 1989 the City Council approved a method for calculating Storm Drain System Fees and established a utility rate schedule for the enterprise to be effective January 1, 1990. Storm Drain System Fees were collected for the first time with the City’s February 1990 utility bill. The purpose of the Storm Drain System is to constructand maintain storm drainage improvements on a City-wide basis. The City is responsible for all drainage facilities in the street and the public right of way including curbs and gutters, catch basins, pipelines and pump stations. These facilities collect storm water runoff and convey it to the Santa Clara Valley Water District’s system of major channels and creeks within the City. Following its conclusion that the City’s storm water collection system was incomplete, undersized and/or in need of repair and replacement, the City decided to levy a monthly Storm Drain System Fee computed on the basis of the use made of, and the need for, and the service provided by the storm drainage facilities of the City. Fees for single-family and duplex residential properties are a fixed amount and are based on the assumption that these types of property have an average impervious area of 2,500 square feet. Fees for multi-family residential, commercial, and industrial properties are proportional to the single-family residential rate, but are based on the actual amount of impervious area on the property. Revenue from the Storm Drain System Fee for Fiscal Year 1996-97 was $2,063,000 and for Fiscal Year 1997-98 it was $2,085,000. Capital Improvement Program Summary Since 1994-95, $8.9 million has been appropriated for Storm Drainage System infrastructure improvements. Work was funded primarily from 1995 Bond proceeds. Capital work completed includes: pump station improvements, storm drain pipeline construction and repair, erosion control, and curb and gutter replacement. Future capital improvements are dependent upon, voter approval of a Storm Drain System rate increase which is discussed below in "Rates". Management Discussion of Operations When the Storm Drain System was created in 1989, the City stated that the Storm Drain System Fee would not be increased for a period of at least three years, pending completion of the storm drain condition assessment and master plan studies. These studies recommend a $60 million, 30-year capital improvement program to repair or replace deteriorated portions of the existing Storm Drain system and to augment the existing system where it does not have sufficient capacity to serve its drainage area. The City Council has approved a portion of the recommended improvement program, totaling $9.1 million. A 31 percent increase in the Storm Drain System Fee was adopted by the City effective July 1, 1994 to support the cost of these improvements. On May 3, 1999, the City Council approved a 30-year, $48 million storm drain capital plan, which is dependent upon a rate increase (described below in the section entitled "Rates"). -31- Rates The rates charged for the Storm Drain System are billed to customers as a separate line item on the common utility bill sent for the fees and charges of all of the utilities of the Enterprise. The common utility bill has a one-month billing cycle. The current Storm Drain System Fee per Equivalent Residential Unit (ERU) is $4.25. The unit basis for rates is as follows: An ERU is the basic unit for computation of Storm Drain fees for residential and non-residential customers. All single-family and duplex units are considered 1 ERU and are considered to have an average impervious area of 2,500 square feet. All other properties have ERUs computed to the nearest 1/10 ERU using the following formula: No. of ERU = Impervious Area (Sq. Ft.~ 2,500 Sq. Ft. The City believes a rate increase will be needed in the next year to fund additional capital improvements. ~The City considers Storm Drain rates to be "property related fees" under Proposition 218, and, therefore, believes that ratepayers will need to approve any proposed rate increase. On May 3, 1999, the City Council approved a rate plan that would increase the ERU from $4.25 per month to $10.00 per month, effective July 1, 2000. The City expects to ask the ratepayers for approval in Spring 2000. However, the City believes it will be able to satisfy its Storm Drain System debt service coverage covenant without the proposed rate increase. See "SECURITY FOR THE BONDS - Rate Covenant" herein. Historical/Projected Operations Because the City is virtually built-out, no significant growth in ERUs is projected. -32- Balance Sheet The following information sets forth the balance sheet of the Storm Drain System for the four most recent fiscal years. These numbers are excerpted from the audited general purpose financial statements of the City which were prepared in accordance with generally accepted accounting principles. Table 9 CITY OF PALO ALTO STORM DILadN SYSTEM Condens6d Operating Results and Balance Sheet Information Fiscal Years Ended June 30,1995 - June 30,1998 (in ooos) ASSETS Current Assets: Cash and investments: Available for operations Restricted cash and equivalents Accounts receivable, net Interest receivable Total Current Assets Noncurrent Assets: Property, plant and equipment, net Total Noncurrent Assets Total Assets LIABILITIES Current Liabilities: Acts. payable and accrued liabilities Accrued salaries and benefits Current portion of revenue bonds Total Current Liabilities Long-term Liabilities: Accrued compensated absences Accrued self insurance Rev. bonds, net of unamortized disc. Total liabilities FUND EQUITY Contributed capital Retained earnings Total Fund Equity Total Liabilities and Fund Equity 1994-95 1995-96 1996-97 1997-98 $1,695 $1,207 $1,273 $ 733 8,541 6,989 4,240 2,755 184 203 192 192 27 19 19 11 10,447 8,418 5,724 3,731 4.852 7.573 ~12 301 4,852 7,573 10,441 12,301 $15.299 $15.991 $16.165 $16.032 $ 83 $381 $308 $235 5 8 9 12 26~0 2 7__~5 28_~5 300 348 664 602 547 12,927 12,274 12,608 12,271 2,372 3,053 3,557 3,761 Source: City of Palo Alto Audited Financial Statements, 1995-98. -33- Income Statements The following information sets forth the statement of revenues, expenses and changes in retained earnings of the Storm Drain System for the four most recent fiscal years. These numbers are excerpted from the audited general purpose financial statements of the City which were prepared in accordance with generally accepted accounting principles. Table 10 CITY OF PALO ALTO STORM DRAIN SYSTEM Statement of Revenues, Expenses and Changes in Retained Earnings Fiscal Years Ended June 30,1995 - June 30,1998 (in ooo’s) OPERATING REVENUES Sales of utilities: Customers City departments Other operating revenues Total Operating Revenues OPERATING EXPENSES Administration and general Engineering (operating) Operations andmaintenance Depreciation and amortization Total Operating Expenses Opera Kng Income NONOPERATING REVENUES (EXPENSES) Return on investment Interest (expense) Net Nonoperating Revenues (Expenses) Income Before Operating Transfers OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Net Income Retained earnings at beginning of year Residual equity transfer out Retained earnings at end of year 1994-95 1995=96 1996-97 1997-98 $1,995 $1,981 $1,954 107 109 109 6 5 4 2,108 2,095 2,067 318 337 406 222 259 227 458 489 496 94 9O 16.._~4 1,016 920 774 ~~~236~ 201 (221)(236) 815 699 538 779 681 504 1,621 2,372 3,053 Source: City of Palo Alto Audited Financial Statements, 1995-1998. $1,977 108 4 2,089 342 301 761 22~9 456 64r280~ (216) 240 204 3,557 -34- AVAILABLE RESERVES Set forth below is information, including historical balances, policies and minimum, maximum and target guidelines with respect to each of the Available Reserves. The City’s Rate Stabilization Reserves For Its Enterprise Funds Based upon a comprehensive review of utility reserves, the City Council adopted a utility reserve policy in 1993 that defined the role of reserves, established a rate stabilization reserve for each utility fund, and identified reserve guidelines. Rate stabilization reserves were created to cover a number of contingencies, including the need to supplement rates to cover distribution expenses and commodity supply costs. The 1993 reserve policy declared that reserves should be established to finance "extraordinary one-time contingencies". The policy further stated that reserves should not be used to solve long-term financial problems; rather, rates should finance current operating, capital and financial obligations which are of an ongoing nature. In addition, reserves should not be funded to cover major catastrophic disasters; the City maintains insurance for that purpose and othergovemmental resources can be made available in case of disaster. Finally, in the event current operating costs exceed current revenues, reserves should be used to cover increased operating costs in the short run, while allowing rates to gradually increase over a reasonable period to meet such cost levels. Reserve level guidelines are set to allow reserves to adjust up or down without unduly falling below the minimum or above the maximum. On occasion, reserves have exceeded the maximum level for a short time. Reserve levels are then adjusted in subsequent years, usually through rate changes. The decision to set aside more or less than the target is based upon an assessment of the uncertainties and financial risk facing the utilities. The City notes that reserve levels in excess of "maximum" levels are considered to be consistent with its reserve gttidelines. The City Council is notified in the Midyear Financial Report, as well as in the Fourth Quarter Financial Report, of any existing or potential issues known at that time w.ith respect to the reserves. In the absence of direction from the City Council to immediately address disposition of a reserve surplus, the disposition will be addressed in the following year’s budget cycle. Disposition may include a rate reduction, customer rebate, application of the surplus in satisfaction of a financial, obligation or, if justified, maintenance of the reserve in its surplus position for a specific period of time. The City’s policy is to require City Council action to use the reserve; as a result, utility management is held accountable for operating efficiently and the City Council makes the decisions regarding the use of reserves. Since 1993, deregulation of the electric and gas industries has progressed rapidly. In 1997, the City Council approved several policies related to electric deregulation, including recovery of stranded costs and providing customer choice of supplier and marketing sales to customers residing outside the City’s service territory. In 1999, the City took similar action by approving a Direct Access Plan for the Gas System. Set forth in the following pages is information with respect to the various Available Reserves, including target guidelines and historical balances. -35- Rate Stabilization Reserve for the Water System The Water System rate stabilization reserve fund is maintained on the basis of the following guidelines: Minimum Guideline Level:15 percent of sales revenue for that year plus estimated armual net sales revenue decline due to abnormal weather Target Level: Maximum Guideline Level: midpoint between maximum and minimum levels twice the minimum level Sales revenue, policy guidelines and actual levels of the Water System rate stabilization reserve as of June 30 for fiscal years 1994 through 1998 are set forth below (in thousands of ¯ dollars): 1993-94 1994-95 1995-96 1996-97 1997-98 Sales Revenue $14,569 $11,789 $11,823 $13,280 $11,943 Minimum Level n/a 4,139 4,243 3,569 3,666 Target Level n/a 6,208 6,365 5,354 5,766 Maximum Level n/a 8,277 8,486 7,138 7,865 Actual Level 6,648 6,585 6,838 7,814 7,502 Source: City of Palo Alto. Rate Stabilization Reserve for the Wastewater Collection and Wastewater Treatment Systems The rate stabilization reserve funds for the Wastewater Collection System and the Wastewater Treatment System are maintained on the basis of the following guidelines: Minimum Guideline Level:15 percent of sales revenue for that year Target Level:midpoint between maximum and minimum levels Maximum Guideline Level:twice the minimum level Sales revenue, policy guidelines and actual levels of the Wastewater Collection rate stabilization reserve as of June 30 for fiscal years 1994 through 1998 are set forth below (in thousands of dollars): 1993-94 1994-95 1995-96 1996-97 1997-98 Sales Revenue $9,547 $9,423 $9,379 $8,683 $8,764 Minimum Level n/a 2,754 3,016 2,502 2,565 Target Level n/a 4,131 4,524 3,753 3,809 Maximum Level n/a 5,508 6,031 5,004 5,052 Actual Level 6,425 7,721 8,931 8,454 7,407 Source: City of Palo Alto. Sales revenue, policy guidelines and actual levels of the Wastewater Treatment rate stabilization reserve as of June 30 for fiscal years 1994 through 1998 are set forth below (in thousands of dollars): -36- 1993-94 1994-95 1995-96 1996-97 1997-98 Sales Revenue $9,337 $9,337 $9,966 $10,559 $11,094 Minimum Level n/a 1,547 1,602 1,602 1,697 Target Level n/a 4,641 2,403 2,403 2,500 Maximum Level n/a 3,094 3,204 3,204 3,393 Actual Level 2,569 2,667 2,803 3,050 3,427 Source: City of Palo Alto. Rate Stabilization Reserve for the Refuse System. The rate stabilization reserve fund for the Refuse System is maintained on the basis of the following guidelines: Minimum Guideline Level: Target Level: Maximum Guideline Level: 10 percent of sales revenue for that year midpoint between maximum and minimum levels twice the minimum level Sales revenue, policy guidelines and actual levels of the refuse system rate stabilization reserve as of June 30 for fiscal years 1994 through 1998 are set forth below (in thousands of dollars): 1993-94 1994-95 1995-96 1996-97 1997-98 Sales Revenue $15,605 Minimum Level n/a Target Level n/a Maximum Level n/a Actual Level 3,190 $17,400 $17,040 $18,506 $18,628 1,810 1,810 1,810 2,017 2,715 2,715 2,715 3,030 3,620 3,620 3,620 4,034 3,752 4,483 5,885 5,971 Source: City of Palo Alto. Rate Stabilization Reserve for the Storm Drain System Sales revenue, and actual levels of the Storm Drain System rate stabilization reserve as of June 30 for fiscal years 1994 through 1998 are set forth below (in thousands of dollars). The City has not established minimum and maximum levels for the Storm Drain reserve. The variance in levels reflects the issuance of the 1995 Bonds for the Storm Drain System in 1994-95 and the expenditure of 1995 Bond proceeds over time. 1993-94 1994-95 1995-96 1996-97 1997-98 Sales Revenue $1,610 $2,102 $2,090 $2,063 $2,085 Actual Level 63 5,633 2,996 1,219 520 Source: City, of Palo Alto. -3"/- Rate Stabilization Reserves for the Electric System Beghming in 1993, the Electric System had a single Rate Stabilization Reserve that was funded from rate revenues. As of June 30 in fiscal years 1993-94 through 1996-97, the Electric System Rate Stabilization Reserve held the following balances (in thousands of dollars): 1993-94 1994-95 1995-96 1996-97 Balance $23,668 $36,555 $33,138 $24,329 Source: City of Palo Alto Audited Financial Statements. Following electric deregulation in 1997, the City Council unbundled electric rates into the four cost components of Distribution, Power Supply, Transition Cost Recovery and Public Benefits. The unbundling of rate charges addressed, among other things, a need for the Electric System to account for its distribution business separately from its supply business in a competitive environment. Because of this need to recover costs and capture revenues for specific business activities, the rate stabilization reserve for the Electric System was replaced with separate reserves for distribution services and supply services. The City Council also established a Public Benefits Reserve in the Electric Fund to reserve revenues collected but unspent for Public Benefit programs; however, the Public Benefits Reserve is not pledged as an Available Reserve pursuant to the Indenture. To determine Electric System rate stabilization reserve guidelines, the City performed an analysis of the cost contingencies related to distribution services and a separate analysis of the cost contingencies related to supply services. These cost contingencies included the identification of planned and unplanned events that occur on a one-time basis, including funding Budget Amendment Ordinances and end-of-the-year budget variances, funding increased operating costs for a two-year period to defer a rate increase while providing rate stability, and price variances for commodity supply. In addition, sales revenue shortfalls caused by abnormal weather periods were identified. The City used the sum of the contingencies as a benchmark to establish the approximate target guideline level to aid in calculating maximum and minimum guideline levels. Finally, various measures such as percentages of revenue or costs were evaluated to yield the appropriate target guideline level. The current target guidelines for the Electric System Supply Rate Stabilization Reserve are set forth below: Minimum Guideline Level:30% of supply services sales revenue less stranded cost revenue Target Level: Maximum Guideline Level: midpoint between maximum and minimum levels twice the minimum level -38- The current target guidelines for the Electric System Distribution Rate Stabilization Reserve are set forth below: Minimum Guideline Level: Target Level: Maximum Guideline Level: 15% of distribution sales revenue midpoint between maximum and minimum levels twice the minimum level Based on these guidelines, a 1997-98 distribution sales revenue of $23,623,00, 1997-98 supply sales revenue of $27,116,00 and strarided cost revenue of $17,346,00, the Electric System guideline reserve levels and the actual reserve levels are set forth below (see "APPENDIX C - Audited Financial Statements of the City for the Fiscal Year Ended June 30, 1998) (in thousands of dollars): Electric System 1997-98 Sales Minimum Target Maximum 1997-98 Service Revenue Guideline Guideline Guideline Actual Level Distribution RSR $23,623 $4,060 $6,090 $8,120 $8,120 Supply RSR 27,116 7,280 10,920 14,560 14,560 Source: City of Palo Alto. Rate Stabilization Reserves for the Gas System In 1998, the City Council separated its single rate stabilization reserve for the Gas System into two separate reserves for the same deregulation-related reasons just as it had done previously with the Electrical System. Prior to that time, the City’s single rate stabilization reserve for the Gas System had the following balance (in thousands of dollars) as of June 30 of fiscal years 1993-94 through 1996-97: 1993-94 1994-95 1995-96 1996-97 Balance $7,639 $11,623 $13,791 $13,015 Source: City of Palo Alto Audited Financial Statements. The target guidelines for the Gas System’s Rate Stabilization Reserves were established in the same manner as the Electric System’s. The current target guidelines for both the Supply Rate and the Distribution Rate Reserves are set forth below: Minimum Guideline Level:20% of sales revenue in the current year Target Level: Maximum Guideline Level: midpoint between maximum and minimum levels twice the minimum level Based on these guidelines, the Gas System guideline and actual reserve levels are set forth below (see "APPENDIX C - Audited Financial Statements of the City for the Fiscal Year Ended June 30, 1998) (in thousands of dollars): -39- Gas System 1997-98 Sales Minimum Target Maximum 1997-98ServiceRevenueGuidelineGuidelineGuidelineActual Level Distribution RSR $8,221 $1,656 $2,484 $3,312 $7,889Supply RSR 8,903 1,745 2,617 3,490 8,554 Source: City of Palo Alto. Calaveras-Stranded Costs Reserve The Calaveras Reserve was created to pay for debt service related to the Calaveras Hydroelectric Project, whi_ch is hydroelectric project that provides the City with power; the -Calaveras Project is owned by the Northern California Power Agency (the "NCPA’), a joint exercise of powers agency of which the City is a member. The City established the Calaveras Reserve in order to meet the financial impact of "stranded costs". "Stranded costs" are the difference between the expected market rate of power in the future and the costs to the utility of delivering that power. Under deregulation, to the extent that the costs to deliver power are higher than market, those costs will be stranded, i.e., the market will not allow the utility to recover those costs. Stranded costs are generally equated with long term debt service on capital investments. The City’s adopted Calaveras Reserve policy requires an annual review of the stranded cost issue and an update of the underlying assumptions to calculate stranded costs. The policy currently has a target balance of $93 million to be reached by December 31, 2001 and includes the following features: 1. The stranded cost estimate is based on a low market price scenario (a change from a medium market price scenario explains the increase in the target from $31.6 million to $93 million). The lower the market-price assumption, the higher the estimate of stranded costs because stranded costs represent the difference between the Calaveras Project’s actual fixed costs (debt service) and the estimated market price for the Project’s power output. 2. Potential stranded costs of approximately $16.4 million related to the City’s California Oregon Transmission Project are included in the calculation. 3. The December 31, 2001 deadline reflects the timetable established by AB 1890, by w~ch the California electric industry was deregulated. 4. The Calaveras Reserve will be built up through retention of power cost and operating budget savings in combination with system average single-digit rate increase(s). 5. Since July 1, 1997, all customers have been billed a non-bypassable Transition Cost Recovery Charge ("TCRC’), which the City currently expects to eliminate in July, 1999. The TCRC provides additional funding of the Calaveras Reserve for recovery of potential stranded costs. This is consistent with the terms’of AB 1890, and is similar to actions being taken by the investor owned utilities in preparation for full deregulation. The approximate balance of the Calaveras Reserve for the last five fiscal years (in thousands of dollars) is set forth below: -40- 1993-94 1994-95 1995-96 1996-97 1997-98 Balance $18,694 $14,827 $23,827 $41,680 $55,583 Source: City of Palo Alto Audited Financial Statements. In June 1999, the City Council will consider a proposal which would reduce the Calaveras Reserve target from $93 million to $65 million. The reduced target reflects an updated stranded cost analysis which takes into account a recent refinancing of the Calaveras Hydroelectric Project by the NCPA. The proposal also includes a recommendation to remove the TCRC from customer bills because the $65 million target can be reached by December 31, 2001 without the TCRC. If approved by the City Council, elimination of the TCRC would result in an approximately 15 percent system-wide rate decrease effective July 1, 1999. -41- RISK FACTORS RELATING TO THE BONDS Payment of principal of and interest on the 1999 Bonds depends primarily upon the revenues derived from operation of the Sewer System and the Storm Drain System and, if necessary, from moneys on deposit in the Available Reserves. Some of the events which could affect the revenues received by the Sewer System and/or the Storm Drain System, as well as issues that could affect the availability of moneys in the Available Reserves, are set forth below. The following discussion of risks is not meant to be an exhaustive list of the risks associated with the purchase of the 1999 Bonds and the order in which the risks are discussed does not necessarily reflect the relative importance of the various risks. Limited Obligations The 1999 Bonds are limited obligations of the City and are not secured by a legal or equitable pledge or charge or lien upon any property of the City or any of its income or receipts, except the Net Revenues. The obligation of the City to pay debt service on the 1999 Bonds from Net Revenues does not constitute an obligation of the City to levy or pledge any form of taxation or for which the City has levied or pledged any form of taxation. The City is obligated under the Indenture to make debt service payments solely from Net Revenues or from moneys on deposit in-the Available Reserves. There is no assurance that the City can succeed in operating the Systems such that the Net Revenues in the future will be sufficient for that purpose. See also "Balance of the Available Reserves" and "Right to Vote on Taxes Act" below. System Expenses There can be no assurance that the City’s expenses for the Systems will be consistent with the descriptions in this Official Statement. Changes in technology, changes in quality standards, loss of large customers, increased or decreased development, increases in the cost of operation and/or other expenses could require increases in rates or charges in order to comply with the City’s rate covenant in the Indenture. Limited Recourse on Default Failure by the City to pay debt service on the 1999 Bonds constitutes an event of default under the Indentu~r~ e and the Trustee is permitted to pursue remedies at law or in equity to enforce the City’s obligation to make such payments. Although the Trustee has the right to accelerate the total unpaid principal amount of the debt service on the 1999 Bonds, there is no assurance that the City would have sufficient funds to pay the accelerated amounts. See also "Proposition 218" herein. Limitations on Remedies The ability of the City to comply with its covenants under the Indenture and to generate Net Revenues sufficient to pay principal of and interest with respect to the 1999 Bonds may be adversely affected by actions and events outside of the control of the City and may be adversely affected by actions taken (or not taken) by voters, property owners, taxpayers or persons obligated to pay assessments, fees and charges. See "Proposition 218" below. Furthermore, the remedies available to the owners of the 1999 Bonds upon the occurrence of an event of default under the Indenture are in many respects dependent upon judicial actions which are often subject to discretion and delay and could prove both expensive and time consuming to obtain. -42- In addition to the limitations on remedies contained in the Indenture, the rights and obligations under the Indenture may be subject to bankruptcy, insolvency, reorganization, arrangement, fraudulent conveyance, moratorium and other laws relating to or affecting creditors’ rights, to the application of equitable principles, to the exercise of judicial discretion in appropriate cases and to limitations on legal remedies against cities in the State of California. The opinion to be delivered by Bond Counsel concurrently with the issuance of the 1999 Bonds will be subject to such limitations and the various other legal opinions to be delivered concurrently with the issuance of the 1999 Bonds will be similarly qualified. See "APPENDIX D - Proposed Form of Bond Counsel Opinion." In the event the City fails to comply with its covenants the Indenture or fails to pay principal of and interest due on the 1999 Bonds, there can be no assurance of the availability of remedies adequate to protect the interest of the holders of the 1999 Bonds~ Balance of the Available Reserves Although the City has covenanted to maintain the Available Reserves at an aggregate balance equal to five times Maximum Annual Debt Service, each Available Reserve is primarily intended as a rate stabilization reserve for the applicable City utility system. As a result, extraordinary circumstances may arise that would cause the City to diminish Available Reserves below "minimum" guideline levels and/or, in the aggregate, below five times Maximum Annual Debt Service. Although the City has covenanted in the Indenture to replenish the Available Reserves to required levels, it will do so only from rates and charges paid by the customers of the various utility systems, which may adversely affect the City’s ability to replenish the Available Reserves in a timely fashion. In addition, certain provisions of the California Constitution may require the City to repay any advance from an Available Reserve that is not directly related to the System which the advance benefits. See "RISK FACTORS RELATING TO THE BONDS - Right to Vote on Taxes Initiative." Initiatives In recent years several initiative measures have been proposed or adopted which affect the ability of local governments to increase taxes and rates. There is no assurance that the electorate or the State legislature will not at some future time approve additional limitations which could affect the ability of the City to implement rate increases which could reduce Net Revenues and adversely affect the security for the 1999 Bonds. See "Proposition 218" below. Bankruptcy The rights and remedies provided in the Indenture may be limited by and are subject to the provisions of federal bankruptcy laws, to other laws or equitable principles that may affect the enforcement of creditors’ rights, to the exercise of judicial discretion in appropriate cases and to limitations on legal remedies against public agencies in the State of California. The various opinions of counsel to be delivered with respect to the 1999 Bonds and the Indenture, including the opinion of Bond Counsel, will be similarly qualified. If the City were to file a petition under Chapter 9 of the Bankruptcy Code, the Owners of the 1999 Bonds and the City could be prohibited from taking any steps to enforce their rights under the Indenture. -43- Tax Exemption of the 1999 Bonds The City has cox)enanted in the Indenture that it will take all actions necessary to assure the exclusion of interest with respect to the 1999 Bonds from the gross income of the Owners of the 1999 Bonds to the same extent as such interest is permitted to be excluded from gross income under the Internal Revenue Code of 1986. If the City fails to comply with the foregoing tax covenant, the interest component of the Installment Payments evidenced by the 1999 Bonds may be includable in the gross income of the Owners thereof for federal tax purposes. See "TAX MATTERS" herein. Additional Obligations The Indenture permits the issuance of Bonds secured by Net Revenues on a parity basis and/or a subordinate basis to the 1999 Bonds. Such additional Bonds would increase debt service payable from Net Revenues and could adversely affect debt service coverage with respect to the 1999 Bonds. In such event, however, the Rate Covenant described herein will remain in effect. See "SECURITY FOR THE BONDS - Rate Covenant" herein. Seismic Considerations The City, like much of California, is subject to seismic activity that could result in interference with operation of the Systems. There are several major active fault zones transecting Santa Clara County that could cause "strong ground motion" at the site of the various facilities constituting the Systems during their useful life. Those major fault zones, listed in order of proximity to the City, are the San Andreas, Hayward, Calaveras and San Gregorio faults. If there were to be an occurrence of severe seismic activity in the area of the City, there could be an interruption in the service provided by the Systems resulting in a temporary reduction in the amount of Net Revenues available to pay the principal of and interest on the 1999 Bonds when due. Flood Considerations Operation of the Systems as projected, particularly the Sewer System and the Storm Drain System, is reliant upon certain factors, one of which is weather and possible flooding. On February 2-3, 1998, a major storm hit the City, resulting in unprecedented flooding. The City incurred $2 million in flood-related expenses, including emergency response, repair of damaged public property and recovery assistance to residents. The severity of the storm prompted a Presidential Declaration of Emergency for the City and other Bay Area cities. In late-February 1998, the City filed a claim with the State Office of Emergency Operations and the Federal Emergency Management Agency (FEMA) to seek reimbursement for the damages sustained. Through May 11, 1999, the City has received cash reimbursement from FEMA of $1,145,580. tn addition, FEMA has committed to reimburse the City an additional $226,573, resulting in a total reimbursement for storm damage of $1,372,153. The City .does not expect any additional reimbursement from FEMA because the listed payments will cover all of the damage suffered by the City. The City can provide no assurance that a storm of similar magnitude will not cause damage to or interfere with operation of the Systems. Year 2000 Complianc, e A "Year 2000" problem arises because most computer systems an~t programs were designed to handle only a two-digit year, not a four digit year. When the Year 2000 begins, these computers may interpret "00" as the year 1900 (e.g., 1998 is seen as "98") and may either -44- stop processing date-related computations or process them incorrectly. If this Year 2000 problem is not timely remedied, problems could arise in the le~’y and collection of taxes and the calculation of interest and principal payments on the 1999 Bonds. T6 prevent this, public entities and banking organizations need to examine their computers and programs, fix the problem, test their systems and test interactions with other systems. The Securities and Exchange Commission ("SEC") has introduced proposed temporary regulations for non-bank related paying agents and broker dealers to submit reports to the SEC regarding their attempts to solve the Year 2000 problem. City. Since 1996, the City has been addressing the potential problems that face all users of computer systems regarding the Year 2000. The City currently plans to complete Year 2000 compliance efforts by September 1999. More specifically, the City has undertaken a detailed review Of each organization/department to consider what remote processing may occur that has not yet been certified. A consultant will review the departmental applications and computer processors that exist within each organization to identify areas that need to be reviewed or certified. This study will provide the necessary assessment and remediation to allow the City to continue, uninterrupted, the services and support expected by its residents and customers. In addition, the Cit.y is developing a list of its suppliers, contractors, and third party resources that supply goods and services to the City to ensure that these organizations are compliant. These organizations will be required to provide notification of the status of their Year 2000 compliance. The internal portion of the project is in various phases of completion based upon the specific component. The components consist of the computer hardware, computer operating systems, operating tools, database management systems~ applications systems, applications and tools used on personal computers, and microprocessors and their associated processing and internal configurations. The status of various components is as follows: New computing environments are in place for the control and distribution of electric, gas, water, and wastewater. The hardware and software for these functions have been documented to be Year 2000 compliant. These applications also have manual overrides that can be utilized in the event of any failures. The Regional Water Quality Control Plant has in place the required hardware and software to be compliant. The primary Financial, payroll, and Human Resource applications have been certified by the vendor, as being Year 2000 compliant. The City has tested the interface with its bank and compliance has been addressed. The Utilities Customer Information System is being re-deployed and the vendor of this software has assured .compliance for the Year 2000 and beyond. Hardware and operating s)~stem environments have been upgraded to be compliant. Hewlett-Packard has developed test scripts to run on both the HP9000 and HP3000 computers. Personal computers manufactured after 1996 have been certified as being Year 2000 compliant. All of the City’s personal computers are in this category. On this basis, the City does not anticipate that Year 2000 issues will interfere with the operation of the various Systems or the payment of debt service on the Bonds. The Trustee. The Trustee has undertaken an effort to evaluate its computer programs in order to avoid computer problems on and after January 1, 2000. No assurance can be given as -45- to whether the Trustee will be successful in its efforts to address Year 2000 problems. The Trustee has advised the City that certain information regarding such efforts toward compliance with the Year 2000 matter is contained in filings by U.S. Bancorp (the corporate parent of the Trustee) with the Securities and Exchange Commission, the Year 2000-related provisions of which are incorporated herein by this reference. Further information about U.S. Bancorp is available on the Internet at http://www.usbank.com. DTC. DTC management is aware that some computer applications, systems, and the like for processing data ("Systems") that are dependent upon calendar dates, induding dates before, on, and after January 1, 2000, may encounter "Year 2000 problems." DTC has informed its Participants and other members of the ~financial community (the "Industry") that it has developed and is implementing a program so that its Systems, as the same relate to the timely payment of distributions (including principal and income payments) to securityholders, book- entry deliveries, and settlement of trades within DTC ("DTC Services"), continue to function appropriately. This program includes a technical assessment and a remediation plan, each of which is complete. Additionally, DTC’s plan includes a testing phase, which is expected to be completed within appropriate time frames. However, DTC’s ability to perforro, its services properly is also dependent upon other parties, including but not limited to, issuers and their agents, as well as third party vendors from whom DTC licenses software and hardware, and third party vendors on whom DTC relies for information or the provisign of services, including telecommunication and electrical utility service providers, among others. DTC has informed the Industry that it is contacting (and will continue to contact) third party vendors ~from whom DTC acquires services to: (i) impress upon them the importance of such services being Year 2000 compliant and (ii) determine the extent of their efforts for Year 2000 remediation (and, as appropriate, testing) of their services. In addition, DTC is in the process of developing such contingency plans as it deems appropriate. Failure to solve the Year 2000 problem could cause the City, the Trustee and/or DTC to experience problems that may affect the timely payment of debt service on the 1999 Bonds. Right to Vote on Taxes Initiative General. On November 5, 1996, the voters of the State approved Proposition 218, the so- called "Right to Vote on Taxes Act." Proposition 218 adds Articles XIIIC and XIIID to the State Constitution, which affect the ability of local governments to levy and collect both existing and future taxes, ass.essments, fees and charges. Proposition 218, which became effective on November 6, 1996 (although application of some of its provisions was deferred until July 1, 1997) changes, among other things, the procedure for the imposition of new or increased fees or charges. Article XIII C. Article XIII C requires that all new local taxes be submitted to the electorate for approval before such taxes become effective. General taxes, imposed for general governmental purposes of the City, require a majority vote, and special taxes, imposed for specific purposes, require a two-thirds vote. Under Proposition 218, the City can only continue to collect taxes that were imposed after January 1, 1995 if they were approved by the voters by November 6, 1998. Article XIII D. Under Article XIIID, revenues derived from a "fee" or "charge" (definefl as "any levy other than an ad valorem tax, a special tax or an assessment, imposed by a [local government] upon a parcel or upon a person merely as an incident of property ownership, including user fees or charges for a property related service") may not exceed the funds required to provide the "property-related service" and may not be used for any purpose other than that for which the fee or charge was imposed. Further, (i) the amount of a "fee" or "charge" may not -46- exceed the proportional cost of the service attributable to the parcel, (ii) no "fee" or "charge" may be imposed for a service unless that service is actually used by, or is immediately available to, the owner of the property in question and (iii) no "fee" or "charge" may be imposed for general governmental services where the service is "available to the public at large in substantially the same manner as it is to the property ow.ners." All new and existing property- related fees and charges must conform to specific requirements and prohibitions set forth in the Article. Further, before any property-related fee or charge may be imposed or increased, written notice must be given to the record owner of each parcel of land affected by such fee or charge. The City must then hold a hearing upon the proposed imposition or increase, and if written protests against the proposal are presented by a majority of the owners of the identified parcels, the City may not impose or increase the fee or charge. Moreover, except for fees or .b3~rges for sewer, water and refuse collection services (or fees for electrical and gas service, which are exempt from Proposition 218), no property-related fee or charge may be imposed or increased without majority approval by the property owners subject to the fee or charge or, at the option of the local agency, two-thirds approval by those residing in the affected area and voting at the election. Applicability to the Sewer System. The City has concluded that Proposition 218 does not apply to its existing structure of Sewer System service charges because the service charges are not imposed upon a parcel of land or charged merely as an "incident of ownership", but instead are a commodity-based charge imposed on the user based upon the user’s consumption of a measurable commodity. Moreover, the service charges are sized to recover the City’s reasonable or actual costs in providing service. Accordingly, the City is not required to follow the procedures described in the previous paragraph when increasing its Sewer rates. Although the California Attorney General has similarly concluded that a water rate based upon the level of consumption is not governed by Proposition 218 (see 97 Cal. Op. Atty. Gen. No. 302 (July 14, 1997)), it should be noted that no court has addressed the issue and the principal drafters of Proposition 218 have publicly challenged the conclusion of the Attorney General. Applicability to the Storm Drain System. The City considers Storm Drain rates to be "property related fees" under Proposition 218 and, as a result, any future increases will need to be approved by ratepayers or voters, as described in the second preceding paragraph. See "THE STORM DRAIN SYSTEM - Rates" herein with respect to the City’s current plans to increase Storm Drain rates in Fiscal Year 1999-00. Relevance to Available Reserves. Because Proposition 218 declares that revenuesderived from a "fee" or "charge" may not exceed the funds required to provide the "property-related service" and may not be used for any purpose other than that for which the fee or charge was imposed, the City may be required to repay any advance from an Available Reserve that is not directly related to the System which the advance benefits. For example, if the City requires an advance from the Rate Stabilization Reserve for the Water System to pay the portion of debt service on the 1999 Bonds attributable to the Sewer System, the City may be required to repay the Water System reserve. Proposition 218 expressly does not apply to revenues of the Electric System or the Gas System and, therefore, does not apply to their Available Reserves. Repeal or Reduction of Existing Rates. Under Article XIIIC, Section 3, the initiative power is expressly extended to matters of local taxes, assessments, fees and charges. This means that the voters of the City could, by future initiative, repeal or reduce existing local taxes, assessments, fees and charges. This power is arguably limited in the case of levies directly pledged to bonded indebtedness, such as the Net Revenues of the Sewer System and the Storm Drain System securing the 1999 Bonds. Legislation adopted by the State Legislature in 1997 provides that Article XIIIC shall not be construed to mean that any owner or beneficial owner of a municipal security assumes the -47- risk of, or consents to, any initiative measure which would constitute an impairment of contractual rights under the Contracts Clause of the United States Constitution. However, there can be no assurance that the voters of the City will not, in the future, approve an initiative which attempts to reduce wastewater rates or curtail their increase. Taxes. In addition, Proposition 218 requires that all new local taxes be submitted to the electorate before they become effective. Taxes for general governmental purposes of the City require a majority vote and taxes for specific purposes require a two-thirds vote. New local taxes for general governmental purposes may only be submitted to the electorate of the City at general elections in which members of the City Council are elected, which currently occurs every two years. The voter approval requirements reduce the Council flexibility to deal with fiscal problems by raising revenue and no assurance can be given that the City will be able to raise taxes in the future to meet increased expenditure requirements. Conclusion. The City is unable to predict how Article XIIIC and Article XIIID will be interpreted by the courts and what, if any, implementing legislation will be enacted. Bond Counsel has advised that there can be no assurance that Article XIIIC and Article XIIID will not limit the ability of the City to impose, levy, charge and collect fees and charges sufficient to enable the City to comply with its covenants Under the Indenture or that the ability of the City to generate Net Revenues sufficient to pay principal of and interest on the 1999 Bonds will not be adversely affected. Fu~her, in such event, there can be no assurance of the availability of remedies to protect fully the interests of the holders of the Bonds. Investment of City Funds Gross Revenues collected by the City will be held and invested by the City in accordance with- the provisions of the Indenture. Otherwise, however, moneys held by the City, including Enterprise moneys, will be invested in accordance with the City’s adopted investment policies. For more information about the City’s investment policy as well as information about recent investment performance of the City’s pooled investment funds, see "APPENDIX B - General and Economic Information About the City of Palo Alto." -48- LEGAL MATTERS Approval of Legal Proceedings The legality of the sale, execution and delivery of the 1999 Bonds is subject to the approval of Jones Hall, A Professional Law Corporation, San Francisco, California, acting as Bond Counsel. A proposed form of such legal opinion is attached hereto as Appendix D. Jones Hall is also acting as disclosure counsel to the City. Payment of the fees and expenses of Jones Hail is contingent upon issuance of the Bonds. Absence of Litigation At the time of delivery of and payment for the 1999 Bonds, the City will certify that there is no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, regulatory agency, public board or body, pending or, to the knowledge of the City, threatened against the City affecting the existence of the City or the titles of its officers to their respective offices or seeking to restrain or to enjoin the sale or delivery of the 1999 Bonds, the application of the proceeds thereof in accordance with the Indenture, or the collection or application of any Net Revenues provided for the payment of the 1999 Bonds, or in any way contesting or affecting the validity or enforceability of the 1999 Bonds, the Indenture, any action of the City contemplated by any of the said documents, or the collection or application of any revenues provided for the payment of the 1999 Bonds, or in any way contesting the completeness or accuracy of this Official Statement or any amendment or supplement thereto, or contesting the powers of the City or its authority with respect to the 1999 Bonds or any action of the City contemplated by any of said documents, nor to the knowledge of the City, is there any basis therefor. Tax Matters In the opinion of Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel, subject, however to the qualifications set forth below, under existing law, the interest on the 1999 Bonds is excluded from gross income for federal income tax purposes and such interest is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations, provided, however, that, for the purpose of computing the alternative minimum tax imposed on corporations (as defined for federal income tax purposes), such interest is taken into account in determining certain income and earnings. The opinions set forth in the preceding paragraph are subject to the condition that the City comply with all requirements of the Internal Revenue Code of 1986 (the "Code") that must be satisfied subsequent to the issuance of the 1999 Bonds in order that such interest be, or continue to be, excluded from gross income for federal income tax purposes. The City has covenanted to comply with each such requirement. Failure to comply with certain of such requirements may cause the inclusion of such interest in gross income for federal income tax purposes to be retroactive to the date of issuance of the 1999 Bonds. In the further opinion of Bond Counsel, interest on the 1999 Bonds is exempt from California personal income taxes. Bond Counsel is of the opinion that, under the Code, the difference between the principal amount of certain of the 1999 Bonds and the initial offering price of such 1999 Bonds to the public (excluding bond houses and brokers) at which prices substantial amount of such 1999 Bonds were sold represents interest which is excluded from gross income for federal income tax purposes; provided, however, that for the purpose of computing the alternative -49- minimum tax imposed on corporations (as defined for federal income tax purposes), such interest is taken into account in determining certain income and earnings. Such interest accrues on an actuarial basis (that is, on a constant interest rate basis over the term of the such 1999 Bonds) and a taxpayer’s adjusted basis for purposes of determining gain or loss on disposition will be increased by the amount of such accrued interest. The opinion set forth in the first sentence of this paragraph is subject to the condition that the City comply with all requirements of the Code that must be satisfied subsequent to the delivery of the 1999 Bonds in order that such interest be, or continue to be, excluded from gross income for federal income tax purposes. The City has covenanted to comply with each such requirement. Owners of the 1999 Bonds should also be aware that the ownership or disposition of, or .the accrual or receipt of interest on, the 1999 Bonds may have federal or state tax consequences other than as described above. Bond Counsel expresses no opinion regarding any federal or state tax consequences arising with respect to the 1999 Bonds other than as expressly described above. RATINGS Moody’s Investors Service, Inc. ("Moody’s") and Standard & Poor’s, A Division of the McGraw-Hill Companies ("Standard & Poor’s") have assigned their ratings of .... and "__" respectively, to the Bonds. Such ratings reflect only the views of such organizations and an explanation of the significance of such ratings may be obtained from Moody’s and Standard & Poor’s. There is no assurance that such ratings will continue for any given period of time or that such ratings will not be revised downward or withdrawn entirely by such organizations, if in their judgment circumstances so warrant. Any such downward revision or withdrawal of- such ratings may have an adverse effect on the market price of the Bonds. UNDERWRITING The 1999 Bonds will be sold pursuant to competitive sale as set forth in the Official Notice of Sale dated May 28, 1999 (the "Official Notice of Sale"). Bids will be received by a representative of the City on Tuesday, June 15, 1999 at the office of Stone & Youngberg LLC, financial advisor to the City. The 1999 Bonds will be awarded to the highest responsible bidder. As described in greater detail in the Official Notice of Sale, the highest responsible bidder will be the bidder submitting the best price for the Bonds; the best price will result in the lowest effective interest rate or true interest cost. Further information about the Bonds will be furnished upon request to the financial advisor of the City: Stone & Youngberg LLC, 50 California Street, 35th Floor, San Francisco, CA 94111, telephone: 415-981-1314; Attn.: Mr. Ed Schilling. -50- MISCELLANEOUS Insofar as any statements made in this Official Statement involve matters of opinion or of estimates, whether or not expressly stated, they are set forth as such and not as representations of fact. No representation is made that any of the statements will be realized. Neither this Official Statement nor any statement which may have been made verbally or in writing is to be construed as a contract with the owners of the 1999 Bonds. During the initial offering period for the Bonds, copies of the Indenture may be obtained, upon written request, from the City. After issuance of the 1999 Bonds, copies of such documents may be obtained from the Trustee. The execution and delivery of this Official Statement have been duly authorized by the City Council of the City. CITY OF PALO ALTO By: Director of Administrative Services APPENDIX A SUMMARY OF THE PRINCIPAL LEGAL DOCUMENTS A-! APPENDIX B GENERAL AND ECONOMIC INFORMATION ABOUT THE CITY OF PALO ALTO The following information relating to the City of Palo Alto (the "City"), Santa Clara County (the "County"), California is supplied solely for purposes of information. The City is located in northern Santa Clara County, approximately 35 miles south of the City of San Francisco. Palo Alto was named by an early Spanish exploration party for the tall, twin trunked redwood tree they camped beneath in 1769. The City has a current population of -approximately 60,500. It is part of the San Francisco Bay metropolitan area. Partly due to the presence of Stanford University, which is adjacent to the City, Palo Alto is considered the birthplace of the high technology industry that has made the County famous worldwide as Silicon Valley. The 630-acre Stanford Research Park includes the headquarters of such prestigious and innovative high-tech leaders as Hewlett-Packard, Varian Associates, Watkins- Johnson and Alza. Palo Alto is a major employment center, including Stanford University, Stanford University Medical Center, Lockheed Martin Missiles and Space, Palo Alto Medical Center, and Xerox. The City lies within a Mediterranean type climate zone. Temperatures are mild, and precipitation is concentrated in the winter months. Municipal Government The City of Palo Alto was incorporated in 1894. Its first Charter was granted by the State of California in 1909, and Palo Alto continues to operate as a charter city. Chartered cities may establish their own laws and regulations as long as they do not conflict with those of the State. Municipal operations are conducted under the Council-Manager form of government. The nine Council Members are elected at large for four-year, staggered terms. The Mayor and Vice Mayor are elected annually at the first Council meeting in January. The Mayor presides over all Council meetings. The City Manager is responsible for the operation of all municipal functions, except the offices of the City Attorney, City Clerk, and City Auditor. These officials are appointed by, and report directly to, the City Council. The City provides a full range of municipal services and maintains municipal electric, water, gas, wastewater collection, wastewater treatment, storm drainage, and refuse utilities for the benefit of City residents and businesses. The City’s parks, recreation and cultural facilities are numerous, and include over 36 parks totaling more than 4,000 acres, a golf course, four community centers, a Cultural Center, a Community Theater, a Children’s Theater, and a Junior Museum. The City offers a wide array of social, recreational and cultural events, including human services for seniors and youth, subsidized child care, classes, concerts, exhibits, team sports and special events. The City and the Palo Alto Unified School District have an agreement to jointly fund the costs of maintaining and rehabilitating school athletic fields, recognizing the significant recreational use of these facilities by the community. In addition, the City offers a high level of library and public safety services. Palo Alto has six libraries and seven fire stations providing services throughout the community. Population Population figures for the City, the County and the State for the last five years are shown in the following table. B-1 CITY OF PALO ALTO Population Estimates Calendar Years 1994 through 1998 Calendar City of County Year Palo Alto Santa Clara State of California 1994 57,278 1,540,974 1995 57,586 1,551,739 1996 58,800 1,588,282 1997 59,900 1,609,037 1998 60,492 1,689,908 31,661,000 31,910,000 32,223,000- 32,609,000 33,252,100 Source: State Department of Finance estimates (as of January 1) Employment and Industry The City attracts and retains entrepreneurs and skilled professional workers as the result of a number of factors, including the local economy’s diversity of research and development firms specializing in electronics, software, Internet, financial and professional services; the City’s proximity to Stanford University and the synergies between the University and the City’s research park; the high percentage of the population with advanced college degrees; and various "quality of life" factors, including the City’s public school system. The following table shows employment statistics for the County for the past four calendar years through March of 1999. METROPOLITAN STATISTICAL AREA (SAN CLARA COUNTY) Civilian Labor Force, Employment and Unemployment (Annual Averages) Civilian Labor Force{2~ Employment Unemployment Unemployment Rate Wage and Salary. Employment Total All Indus.tries ~3) Agriculture Nonagricultural Industries Mining Construction Manufacturing Transportation, Public Utilities Wholesale Trade Retail Trade Finance, Insurance, Real Estate Services Government 1995 1996 1997 1998 1999(1) 867,000 895,000 93~400 962,700 968,800 824,200 862,800 909,100 931,700 936,200 42,800 32,200 28,300 31,000 32,600 4.9%3.6%3.0%3.2%3.4% 885,000 5,100 879,900 100 32700 245900 25400 52400 122200 30000 283900 87400 931,700 962,100 962,400 5,100 4,800 4,000 926,600 957,400 958,400 100 100 100 37,300 41,500 42,400 258,200 264,300 255,000 27,200 28,700 29,100 56,000 56,400 55,600 126,700 128,800 127,500 30,600 32,100 32,400 301,800 316,900 324,600 88,500 88,600 91,700 836,400 4,500 831,900 100 28.700 231.200 24.000 48.700 117.400 28.700’ 265.300 87.800 (1)Preliminary figures as of March 1999. (2)Labor force data is by place of residence; includes self-employed individuals, unpaid family workers, household domestic workers, and workers on strike (3)Industry employment is by place of work; excludes self-employed individuals, unpaid family workers, household domestic workers, and workers on strike Source: State of California Employment Development Department B-2 The ten largest employers in the City as of July 1998 are shown in the following table. The number of employees ranged from approximately 5,000 to approximately 750. CITY OF PALO ALTO LARGEST EMPLOYERS Employer Employees Stanford University Hewlett Packard Space Systems/Loral Varian Associates Foothill College Alza Corporation Roche Bioscience E1 Camino Hospital Palo Alto Medical Foundation Palo Alto Unified School District 5,000 5,000 3,000-5000 1,500-2,000 1,000-1500 1,500+ 1,000-1,500 1,500+ 1,500+ 750-1,000 Products/Service Education Electronics Research & Development Electronics Education Pharmaceutical Manufacture Pharmaceutical Manufacturer Healthcare Healthcare Education Source: City of Palo Alto Chamber of Commerce. Personal Income "Effective Buying Income" is defined as personal income less personal tax and nontax payments, a number often referred to as "disposable" or "after-tax" income. Personal income is the aggregate of wages and salaries, other labor-related income (such as employer contributions to private pension funds), proprietor’s income, rental income (which includes imputed rental income of owner-occupants of non-farm dwellings), dividends paid by corporations, interest Income from all sources, and transfer payments (such as pensions and welfare assistance). Deducted from this total are personal taxes (federal, state and local), nontax payments (fines, fees, penalties, etc.) and personal contributions to social insurance. According to U.S. government definitions, the resultant figure is commonly known as "disposable personal income." Due to changes implemented in 1996 in the method of calculating Effective Buying Income, prior years are not directly comparable with statistics for 1996. The following table summarizes the total effective buying income for the City, the County of Santa Clara, the State and the United States for the period 1994 through 1998. B-3 EFFECTIVE BUYING INCOME Calendar Years 1994 through 1998 Year 1994 Total Effective Area ~Income Median Household Effective Buying Income City of Palo Alto $1,806,372 $60,447 Santa Clara County 32,148,518 52,488 California5 28,958,284 39,330 United States 4,169,724,052 35,056 1995 City of Palo Alto $1,878,804 $62,968 Santa Clara County 33,688,736 54,778 California 552,074,838 40,969 United States 4,436,178,724 37,070 1996 (1)City of Palo Alto $1,725,347 $55,311 Santa Clara County 30,823,435 49,298 California 477,640,503 34,533 ¯ United States 3,964,285,118 32,238 City of Palo Alto $1,836,496 $58,356 Santa Clara County 32,896,954 52,025 California 492,516,991 35,216 United States 4,161,512,384 33,482 1998 City of Palo Alto $ 2,037,829 $62,082 Santa Clara County 36,500,763 54,407 California 524,439,600 36,483 United States 4,399,998,410 34,618 (1) Not comparable with prior years. Effective Buying Income is now based on money income (which does not take into account sale ofproperty, taxes and social security paid, receip~ of food stamps, etc.) versus personal income.Source: Sales and Marketing Management, The Survey of Buying ~ower, Demographics USA. Building Activity The table below shows the quantity and valuation of building permits issued in the City during the past five fiscal years. The value of permits in fiscal year 1996-97 increased 48% from fiscal year 1992-93. CITY OF PALO ALTO Construction Activity For Fiscal Years 1992-93 through 1996-97 (Valuations in Thousands) Fiscal Year Industrial No. of Permits Valuation Commercial/Office Residential No. of No, of Permits Valuation Permits Valuation All Others No. of Permits Valuation 1992-93 7 $2,244 1993-94 23 2,509 1994-95 20 2,169 1995-96 10 1,256 1996-97 2 41 388 $68,923 1,079 $33,065 377 61,492 1,081 37,284 364 42,302 1,032 35,563 400 71,015 1,194 58,262 375 94,444 1,095 57,617 65 $2,5O6 96 3,823 72 7,055 89 11,052 106 5,874 Source: City of Palo Alto B-5 Taxable Transactions The following table shows taxable transactions in the City by type of business during calendar years 1994 through the first quarter of 1998. During the first quarter of 1998, total taxable transactions in the City were $378,172,000, or 3.5% greater than total taxable transactions of $365,231,000 that occurred in the City during the first quarter of 1997. CITY OF PALO ALTO Taxable Transactions by Type of Business For Calendar Years 1992 through 1996 (amounts in thousands) Type of Business 1994 1995 1996 1997 1998ol Retail Stores: Apparel Stores $ 98,207 General Merchandise 210,765 Drug Stores 11,367 Food Stores 26,567 Packaged Liquor Stores 3,440 Eating/Drinking Places 134,479 Home fum. & appliances 36,335 Bldg. matrl. & farm implmt.7,873 Auto dealers, auto supplies 94,113 Service Stations 27,358 Other retail stores 163,009 Retail Stores Total .813,513 88,777 $ 97,248 $ 102,679 $ 20,774 228,730 245,357 298~92 57,334 10,728 11A04 (2)(2) 27,079 29~56 31,787.7,783 3,711 3,573 (2)~) 150,765 165,172 177,829 47,041 40~22 42,726 49,849 14,197 12,020 15,777 16,711 3,763 128,775 157,101 195,969 54,781 27,920 32,265 32,411 7,186 178,285 186,041 210,214 43,382 897,212 986,020 1,116,041 256,241 All Other Outlets 481,802 557,095 542,483 547,013 121,931 TOTAL ALL OUTLETS $1,295,315 $1A54,307 $1,528,503 $1,663,054 $ 378,172 (1) First Quarter of 1998. (2) Drug stores have been merged with general merchandise stores and packaged liquor stores have been merg~cl with other retail stores. Source: California State Board of Equalization. B-6 Investment of City Funds As a chartered city, the City operates its pooled idle cash investments under the prudent investor rule and in conformance with State law. The City’s Director of Administrative Services, as treasurer, is charged with the responsibility of safeguarding the City’s assets, receiving all payments due the City and investing all pooled idle cash. The investment function is under the supervision of the Manager, Investments, Debt and Projects, who is accountable to the Assistant Director of Administrative Services. The duties of Manager, Investments, Debt and Projects includes managing the City’s portfolio of treasury investments, remaining accountable for the City’s treasury balance, developing and monitoring the City’s cash flow model and developing long-term revenue and financing strategies and forecasts. In all circumstances, approval from the Director of Administrative Services is required before selling securities from the City’s portfolio or before placing an investment with greater than fiv.e years’ term. The Administrative Services Department submits a quarterly report to the City Council which includes a detailed list of all securities, investments and moneys held by the City, a report on compliance withthe City’s Investment Policy, and an assessment of the City’s ability to meet its expenditure requirements for the next six months. The City’s Investment Policy requires review by the City Council annually, as part of the budget process. The policy’s objective is to maintain the level of investment of all idle funds as close to 100% as possible and to insure that sufficient funds are always available to meet current expenditures, while investing in instruments that provide safety, liquidity and yield. The City’s investment policy and State statutes authorize the City to invest in the following: Securities of the U.S. Government or its agencies, which includes callable and multi-step-up securities, provided that (i) the potential call dates are known at the time of purchase, (ii) the interest rates at which they "step-up" are known at the time of purchase, and (iii) the entire face value of the security is redeemed at the call date; Certificates of deposit (ortime deposits); -. Banker’s acceptance notes; Shorf-term commercial paper (maturing in 180 or fewer days); Local Agency Investment Fund; Short-term repurchase agreements; City of Palo Alto bonds; Money market deposit accounts; and Mutual funds which are limited essentially to the above investments (and further defined in the City’s Investment Policy). State statutes require that all deposits be insured or collateralized. Depositories holding public funds on deposit are required to maintain collateral in the form of a pool of government securities with a market value of at least 10 percent in excess of the City’s deposit or 50% in excess of the deposit as collateral in mortgage pools. Recent events in Orange County and San Diego County prompted several changes in the California Government Code regarding the investment of public funds, primarily focusing on improving accountability and safety. The City’s Investment Policy for the 1997-98 fiscal year which was adopted by the City Council on May 1, 1997, incorporated changes to reflect B-7 compliance with the newly enacted State legislation. The Investment Policy was most recently amended, reviewed and approved by the City Council on June 22, 1998. According to the City Treasurer’s Quarterly Report for the third quarter of fiscal year 1998-99, the City has invested funds with a market value totaling approximately $277.7 million. As of March 31, 1999, 84.3% of the portfolio consisted of Federal agency notes and U.S. Treasury securities. The average maturity of the portfolio was 1.5 years (excluding cash on hand). As of March 31, 1999, the market value of the City’s investment portfolio ($277.7 million) was 100.7% of the investment portfolio’s book value ($275.7 million). The following table summarizes certain information relating to the City’s investment portfolio as of March 31, 1999: CITY OF PALO ALTO Investment Portfolio Summary As of March 31, 1999 (in thousands of dollars) Type of Investment Book Value Market Value State of California Local Agency Investment Fund (LAIF) Fidelity Investments - U.S. Treasury Mutual Fund Cash on Hand U.S. Treasuries Federal Government Agencies: Maturities of less than 1 year Maturities of 1-3 years Maturities of 3-5 years Mortgage Backed Securities $ 30,000 13,085 2,153 9,005 48,705 145,231 27,257 259 $ 30,000 13,085 2,153 9,045 48,984 146,159 27,972 270 Total $ 275,695 $ 277,668 (1) Market Value as of March 31, 1999. Source: City of Palo Alto B-8 APPENDIX C AUDITED FINANCIAL STATEMENTS OF THE CITY FOR THE FISCAL YEAR ENDED JUNE 30, 1998 C-1 APPENDIX D PROPOSED FORM OF BOND COUNSEL OPINION D-1 APPENDIX E FORM OF CONTINUING DISCLOSURE CERTIHCATE E-1 APPENDIX F DTC AND THE BOOK-ENTRY ONLY SYSTEM The following description of the procedures and record-keeping with respect to beneficial ownership interests in the 1999 Bonds, payment of principal, interest and other payments with respect to the 1999 Bonds to Participants or Beneficial Owners, confirmation and transfer of beneficial ownership interests in such Bonds and other related transactions by and between DTC, the Participants and the Bene, ficial Owners is based on information provided by DTC. Accordingly, the City takes no responsibility for the accuracy thereof. DTC will act as securities depository for the 1999 Bonds. The 1999 Bonds will be issued as fully-registered securities registered in the name of Cede & Co. (DTC’s partnership nominee). One fully-registered Bonds will be issued for each maturity of the 1999 Bonds, each in the initial aggregate principal amount of such maturity, and will be deposited with DTC. ¯ DTC is a limited-purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds securities that its participants ("Participants") deposit with DTC. DTC also facilitates the settlement among Participants of securities transactions, such as transfers and pledges, in deposited securities through electronic computerized book-entry changes in Participants’ accounts, thereby eliminating the need for physical movement of securities certificates. "Direct Participants" include securities brokers and dealers, banks, trust companies, clearing companies, and certain other organizations. DTC is owned by a number of its Direct Participants and by the New York Stock Exchange, Inc., the American Stock Exchange, Inc., and the National Association of Securities Dealers, Inc. Access to the DTC system is also available to others such as securities brokers and dealers, banks and trust companies that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). The Rules applicable to DTC and its Participants are on .file with the Securities and Exchange Commission. Purchases of Bonds under the DTC system must be made by or through Direct Participants, which will receive credit for the 1999 Bonds on DTC’s records. The ownership interest of each Beneficial Owner is in turn to be recorded on the Direct and indirect Participants’ records. Beneficial Owners will not receive written confirmation from DTC of their purchase, but Beneficial Owners are expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interest in the 1999 Bonds are to be accomplished by entries made on the books of Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in Bonds, except in the event that use of the book-entry system for the 1999 Bonds is discontinued. To facilitate subsequent transfers, all Bonds deposited by Participants with DTC are registered in the name of DTC’s partnership nominee, Cede & Co. The deposit of Bonds with DTC and the~ registration in the name of Cede & Co. effect no change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the 1999 Bonds; DTC’s records reflect only the identity of the Direct Participants to whose accounts such Bonds are credited, which may or may not be the Beneficial Owners. The Participants will remain responsible for keeping account of their holdings on behalf of their customers. Conveyance of notices and other 4ommunications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect F-1 Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Redemption notices will be sent to Cede & Co. If less than all of the 1999 Bonds within a maturity are being prepaid, DTC’s practice is to determine by lot the amount of the interest of each Direct Participant in such maturity to be prepaid. Neither DTC nor Cede & Co. will consent or ;cote with respect to Bonds. Under its usual procedures, DTC mails an Omnibus Proxy to the City as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.’s consenting or voting rights to those Direct Participants to whose accounts the 1999 Bonds are credited on the record date (identified in a -~sting attached to the Omnibus Proxy). Principal and interest payments with respect to the 1999 Bonds will be made to DTC. DTC’s practice is to credit Direct Participants’ accounts on the payment date in accordance with their respective holdings shown on DTC’s records unless DTC has reason to believe that it will not receive payment on a payment date. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Participant and not of DTC, the Trustee or the City, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of principal and interest to DTC is the responsibility of the City or the Trustee, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants. The City and the Trustee cannot and do not give any assurances that DTC will distribute to Participants, or that Participants or others will distribute payments of principal or interest with respect to the 1999 Bonds paid to DTC or its nominee as the registered Owner, or any redemption or other notices, to the Beneficial Owners, or that they will do so on a timely basis or will serve and act in the manner described in this Official Statement. The City and the Trustee are not responsible or liable for the failure of DTC or any Participants to make any payment or give any notice to a Beneficial Owner with respect to the 1999 Bonds or any error or delay relating thereto. Discontinuance ofDTC S~rvice. In the event that (a) DTC determines not to continue to act as securities depository for the 1999 Bonds, or (b) the City determines to remove DTC from its functions as a depository, DTC’s role as securities depository for the 1999 Bonds and use of the book-entry system will be discontinued. If the City fails to select a qualified securities depository to replace DTC, the City will cause the Trustee to execute and deliver new Bonds in fully registered form in such denominations numbered in the manner determined by the Trustee and registered in the names of such persons as are requested by the Beneficial Owners thereof. Upon such registration, such persons in whose names the 1999 Bonds are registered will become the registered Owners of the 1999 Bonds for all purposes. Transfer and Exchange of Bonds. The following provisions regarding the exchange and transfer of the 1999 Bonds apply only during any period in which the 1999 Bonds are not subject to DTC’s book-entry system. While the 1999 Bonds are subject to DTC’s book-entry system, their exchange and transfer will be effected through DTC and the Participa~nts and will be subject to the procedures, rules and requirements established by DTC. The registration of any Certificate may, in accordance with its terms, be transferred upon the Registration Books by the person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of such Certificate for cancellation at the Corporate Trust Office of the Trustee in San Francisco, California, accompanied by delivery of a written instrument of transfer in a form approved by the Trustee, duly executed. Whenever any Bond or Bonds shall be surrendered for registration of transfer, the Trustee shall execute, authenticate and deliver a new Bond or Bonds of the same maturity and aggregate principal amount, in any authorized denominations. Bonds may be exchanged at the Corporate Trust Office of the Trustee, for a like aggregate principal amount of Bonds of other authorized denominations of the same maturity. The City shall pay any costs of the Trustee incurred in connection with such exchange, except that the Trustee may require the payment by the Certificate Owner requesting such exchange of any tax or other governmental charge required to be paid with respect to such exchange. F-3 EXt-IIBIT B OFFICIAL NOTICE OF SALE NOT TO EXCEED $20,000,000 CITY OF PALO ALTO (SANTA CLARA COUNTY, CALIFORNIA) UTILITY REVENUE AND REFUNDING BONDS. 1999 SERIES A NOTICE IS HEREBY GIVEN that sealed proposals will be received by the City of Palo Alto (the "City") at the offices of Stone & Youngberg, 50 California Street, 35th Floor, San Francisco, California 94111, on TUESDAY, JUNE 15, 1999 and (without further advertising and so long as a proposal has not theretofore been accepted by the City on Tuesday, June 22, 1999), at the hour of 10:00 a.m. (Pacific Daylight Time) for the purchase of not-to-exceed $20,000,000 principal amount of the captioned utility revenue and refunding bonds of the City (the "Bonds"), more particularly described below. Bidders should refer to the preliminary Official Statement for definitions of terms and credit :information regarding the Bonds. TERMS OF THE BONDS ISSUE. The Bonds will .be in the principal amount of not-to-exceed $20,000,000 designated "City of Palo Alto Utility Revenue and Refunding Bonds, 1999 Series A," consisting of fully-registered bonds, without coupons, executed and delivered in book-entry only form and registered in the name of Cede & Co., as nominee for The Depository Trust Company ("DTC"), in the denomination of five thousand ($5,000) each or any integral multiple thereof; provided that no Bond will have principal becoming payable on more than one payment date. -1- DATE, MATURITIES AND AMOUNTS. The Bonds will be dated June 1, 1999, with interest from this date at the rate or rates fixed upon the sale thereof and will mature serially or be paid as Mandatory Sinking Fund Installments on June 1 in each year as set forth in the following table: Maturity Date Principal /|une 1}Amount 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Notification of changes in maturity amounts prior to the sale of the Bonds will be communicated via Bloomberg Financial Markets or Thomson Municipal Service. ADJUSTMENT OF PRINCIPAL AMOUNTS. The total principal amount of the Bonds and the principal amounts payable on the Maturity Dates herein specified reflect estimates of the City and the Financial Advisor with respect to the successful bid. After selecting such bid, the total principal amount and the principal amounts payable on each Maturity Date are subject to adjustment by the City in increments of $5,000 to reflect actual interest rates and any premium or discount in the successful bid to create a more level debt service on the Bonds; provided that such adjustment will not change the total principal amount by more.than $200,000 and will not increase or decrease principal on any Maturity Date, or any Mandatory Sinking Fund Installment, by more than 10% from the amounts shown in the tables herein. The successful bidder will be notified of any such adjustment within 3 hours of bid opening and may not withdraw its bid because of any adjustment made within the foregoing limits. -2- PRIOR REDEMPTION. (a) Optional Redemption. The Bonds maturing on or before June 1, 2009 are not subject to optional redemption prior to maturity. The Bonds maturing on or after June 1, 2010 are subject to redemption prior to their respective maturity dates, at the option of the City, as a whole on any date, or in part in inverse order of maturities and by lot within a maturity on any Interest Payment Date on or after June 1, 2009, from any source of available funds, at the following respective Redemption Prices (expressed as percentages of the principal amount of the Bonds to be redeemed), plus accrued interest thereon to the date of redemption: Redemption Periods June 1, 2009 through May 31, 2010 June 1, 2010 through May 31, 2011 ’ June 1, 2011 and thereafter Redemption Prices 102% 101% 100% (b) Special Mandatory Redemption From Insurance or Condemnation Proceeds. The Bonds are also subject to redemption as a whole or in part on any date prior to maturity, in inverse order of maturity and by lot within a maturity, to the extent of the Net Proceeds of hazard insurance not used to repair or rebuild the Enterprise or the Net Proceeds of condemnation awards received with respect to the Enterprise to be used for such purpose, at a Redemption Price equal to the principal amount of the Bonds plus interest accrued thereon to the date fixed for redemption, without premium. (c) Mandatory Sinking Fund Redemption. The Bonds which mature in the years which are checked in the Bid Form as being Term Bonds are also subject to mandatory redemption in part by lot, on June I in each of the years checked under the heading "Term Bonds" in the Bid Form, from Mandatory Sinking Fund Installments, at a Redemption Price equal to the principal amount thereof to be redeemed, without premium, in the aggregate respective principal amounts and in the respective yearg as set forth in the Bid Form (as adjusted according to the provisions of "ADJUSTMENT OF PRINCIPAL AMOUNTS" above); provided, that the bid for Term Bonds may not be less than ninety-eight percent (98%) of the par amount thereof. PAYMENT. Interest on the Bonds is payable semiannually on each June 1 and December 1 (each, and "Interest Payment Date" or "Payment Date"), commencing December 1, 1999. So long as Cede & Co. is the registered holder of the Bonds, principal of and premium, if any, and interest evidenced and represented by the Bonds will be paid U.S. Bank Trust National Association, San Francisco, California, as Trustee (the "Trustee"), at its principal corporate trust office directly to DTC, which will in turn remit such principal, premium, if any, and interest to its participants for subsequent disbursement to the beneficial owners of the Bonds. PURPOSE OF ISSUE. The Bonds are to be issued by the Council of the City in the name and on behalf of the City and are authorized pursuant to the charter of the City and the provisions of Chapter 12.28 (commencing with Section 12.28.010), of the Palo Alto Municipal Code, for the purpose of refunding two prior utility revenue bonds of the City, and financing capital improvements to and expansion of the sewer system component of the City’s utility Enterprise. SECURITY. The city has ~ansferred, placed a charge upon, assigned and set over to the Trustee, for the benefit of the Owners, the Net Revenues of the Sewer and Storm Water System of the City, as more particularly provided for in the Indenture, which is necessary to pay the principal or redemption price of and interest on the Bonds in any Fiscal Year, together with all moneys on deposit in the Debt Service Fund, and such portion of the Net Revenues has been irrevocably pledged to the punctual payment of the principal or redemption price of and -3- interest on the Bonds. Such Net Revenues cannot be used for any other purpose while any of the Bonds remain Outstanding, except that out of Net Revenues there may be apportioned and paid such sums for such purposes, as are expressly permitted by the Indenture. Said pledge constitutes a first, direct and exclusive charge and lien on such Net Revenues for the payment of the principa! or redemption price of and interest on the Bonds and any bonds issued on a parity therewith, all in accordance with the terms thereof. In addition, the City has covenanted to maintain the funds on hand in Available Reserves in an aggregate amount at least equal to five (5.0) times Maximum Annual Debt Service. "Available Reserves" means funds held in the City’s: (i) (ii) (iii) .(iv) (v) (vi)(vii) (viii) (ix) (x) Rate Stabilization Reserve for the Water System, Rate Stabilization Reserve for the Wastewater Collection System, Rate Stabilization Reserve for the Wastewater Treatment System, Rate Stabilization Reserve for the Refuse System, Rate Stabilization Reserve for the Storm Drain System, Distribution Rate Stabilization Reserve for the Electric System, Distribution Rate Stabilization Reserve for the Gas System, Supply Rate Stabilization Reserve for the Electric System, Supply Rate Stabilization Reserve for the Gas System, and the Electric System’s Calaveras-Stranded Costs Reserve. The City has also covenanted to transfer from Available Reserves, to any System of the Enterprise (as defined in the Indenture), as needed, amounts sufficient to enable the City to pay all Maintenance and Operation Costs and all Debt Service (as those terms are defined in the Indenture), when and as the same become due and payable. The Net Revenues constitute a trust fund for the security and payment of the principal or redemption price of and interest on the Bonds. The general fund of the City is not liable and the credit or taxing power of the City is not pledged for the payment of the principal or redemption price of and interest on the Bonds. The Owner of the Bonds cannot compel the exercise of the taxing power by the City or the forfeiture of its property. The principal or redemption price of and interest on the Bonds are not a debt of the City, nor a legal or equitable pledge, charge, hen or encumbrance, upon any of its property, or upon any of its income, receipts, or revenues except the Net Revenues of the Sewer System and Storm Water System. NEITHER THE FAITH AND CREDIT NOR THE TAXING POWER OF THE CITY OF PALO ALTO, THE STATE OF CALIFORNIA, OR ANY POLITICAL SUBDIVISION THEREOF IS PLEDGED TO THE PAYMENT OF THE BONDS., THE BONDSARE NOT GENERAL OBLIGATIONS OF THE CITY, BUT ARE LIMITED OBLIGATIONSPAYABLE SOLELY FROM CERTAIN FUNDS HELD PURSUANT TO THE INDENTURE.NEITHER THE CITY OF PALO ALTO NOR THE STATE OF CALIFORNIA SHALL BE OBLIGATED TO PAY THE PRINCIPAL OF THE BONDS, OR THE INTEREST THEREON AND NEITHER THE FAITH AND CREDIT NOR THE TAXING POWER OF THE CITY OF PALO ALTO, THE STATE OF CALIFORNIA OR ANY OF ITS POLITICAL SUBDIVISIONS .THEREOF IS PLEDGED TO THE PAYMENT OF THE PRINCIPAL OF OR THE INTEREST ON THE BONDS. TAX-EXEMPT STATUS. In the opinion of Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Cotmsel, subject, however to certain qualifications, under existing law, the interest on the Bonds is excluded from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations, although for the purp.ose of computing the alternative minimum tax imposed on certain corporations, such interest is taken into account in -4- determining certain income and earnings. In the further opinion of Bond Counsel, such interest is exempt from California personal income taxes. In the event that, prior to the delivery of the Bonds (a) the interest on other obligations of the same type and character shall be declared to be subject to taxation (either at the time of such declaration or at any future date) under any federal income tax laws, either by the terms of such laws or by ruling of a federal income tax authority or official which is followed by the Internal Revenue Service, or by decision of any federal court, or (b) any federal income tax law is enacted which will have a substantial adverse effect upon the owners of the Bonds as such, the successful bidder may~ at its option, prior to the tender of the Bonds, be relieved of its obligation to purchase the Bonds, and in such case the deposit accompanying its bid will be returned. LEGAL OPINION. The legal opinion of Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel, approving the validity of the Bonds and regarding "TAX-EXEMPT STATUS" above will be furnished to the successful bidder without cost. MUNICIPAL BOND INSURANCE. The City has applied for a commitment for a policy of municipal bond debt service insurance on the Bonds and at least 24 hours prior to the time for receipt for bids will advise on the Munifacts News Service whether such commitment has been obtained and from whom it has been obtained. If it has been obtained, any bidder may elect to purchase such insurance for all or part of the Bonds; provided that the cost of such insurance will be paid by such bidder and the insurance premium will be treated as a discount in determining the best price for the Bonds (subject to a 2% limit on underwriting discount) as described in "BASIS FOR AWARD" herein. The City will accept bids which are based upon the issuance of a municipal bond insurance policy but only by the entity described in the Munifacfs News Service as set forth above. However, bids shall not be conditioned upon the issuance of any such policy. The City makes no representation as to whether the Bonds will qualify for municipal bond insurance. Payment of any insurance premium and satisfaction of any conditions upon the issuance of a municipal bond insurance policy shall be the sole responsibility of the bidder. In particular, the City will not amend nor supplement the Indenture in any way nor will it agree in advance of the sale of the" Bonds to enter into any additional agreements with respect to the provision of any such policy. FAILURE OF THE MUNICIPAL BOND DEBT SERVICE INSURANCE PROVIDER TO ISSUE ITS POLICY SHALL NOT CONSTITUTE CAUSE FOR A FAILURE OR REFUSAL BY THE SUCCESSFUL BIDDER TO ACCEPT DELIVERY OR PAY THE PURCHASE PRICE BID FOR THE BONDS. The successful bidder must provide the City with the municipal bond insurance commitment, including the amount of the policy premium, as w.ell as inforr~, ation, wi.th respect to the municipal bond insurance policy and the insurance provider for the inclusion m the final Official Statement within two (2) business days following the award of the bid by the City. The City will require a certificate from the insurance provider on or prior to the date of delivery of the Bonds relating to any information relating to such insurance provider included in the final Official Statement, together with an opinion of counsel to the insurance provider regarding the enforceability of the municipal bond insurance policy in form reasonably satisfactory to the City. -5- TERMS OF SALE FORM OF BID; MAXIMUM DISCOUNT. Bids must be for all of the Bonds, and must be for not less than ninety-eight percent (98%) of the par value thereof plus accrued interest. Each bid, together with the bidder’s certified or cashier’s check, must be enclosed in the sealed envelope addressed to "City of Palo Alto" at the address mentioned above no later than 10:00 a.m. on said date of sale, and endorsed "Proposal for City of Palo Alto Utility Revenue and Refunding Bonds, 1999 Series A." Each bid must be in accordance with the terms and conditions set forth herein, and must be submitted on, or in substantial accordance with, the Official Bid Form attached hereto. NUMBER OF BIDS. Each bidder may submit only one bid. INTEREST RATE. The maximum interest rate bid may not exceed twelve percent (12%) per annum, payable semi-annually on each June I and December 1, commencing December 1, 1999 (each, an "Interest Payment Date"). Bidders must specify the rate of interest which the Bonds bid upon shall bear, provided that: (i) each bid must be on the Official Bid Form; (ii) each bid must state in a multiple of one-eighth (1/8) or one-twentieth (1/20) of one percent (1%) of the rate or rates of interest per annum which the Bonds of the several maturities are to bear and a zero rate of interest cannot be specified; (iii) only one interest rate may be stated for Bonds of the same maturity; (iv) each Bond bid upon shall bear interest from its date to its stated maturity at the interest rate specified in the bid; (v) the interest rate for Bonds of any maturity must be equal to or lower than the interest rate on Bonds of the next succeeding maturity; and (vi) the spread between the lowest and the highest interest rate shall not exceed three percent (3%). ESTIMATES OF INTEREST COSTS. Bidders are requested (but not required) to supply an estimate of the true interest cost (TIC) on the basis of their respective bids (determined in accordance with the paragraph "BASIS OF AWARD" below), which estimation shall be considered as informative only and not binding on either the bidder or the City. BASIS OF AWARD. Bids must be for the purchase of all of the Bonds. The Bonds will be awarded to the highest responsible bidder therefor, considering the interest rate or rates specified and the premium or discount offered, if any. If any bidder elects to purchase.a policy of municipal bond debt service insurance on the Bonds (as described in "MUNICIPAL BOND INSURANCE" herein), the cost of such insurance will be treated as a discount (subject to the 2% limit) in determining the best price for the Bonds and will be borne by the bidder and disclosed to the City. The highest responsible bidder will be the bidder submitting the best price for the Bonds, which best price will result in the lowest effective interest rate or true interest cost. The lowest effective interest rate will be computed in accordance with the true interest co~t computed by doubling the semiannual interest rate (compounded semiannually) necessary to discount debt service payments from their respective payment dates to the expected closing date of the Bonds and to the price bid (including any premium or discount) and accrued interest from the dated date of the Bonds to Jttne 29, 1999, the anticipated date of delivery of the Bonds. For purposes of calculating the true interest cost, the principal amount of the Bonds designated as mandatory sinking fund installments as part of the Term Bonds will be treate~l as a serial maturity in each year. In the event two or more bids offer the same lowest true interest cost, the City reserves the right to exercise its own discretion and judgment in making the award. -6- The successful bidder must pay accrued interest, if any, computed on a 360-day year (30-day month) basis, from the date of the Bonds to the date of delivery. Changes made in the total principal amount or amortization schedule will not affect the determination of the winning bidder or give the winning bidder any right to reject the Bonds. No bid for less than ninety- eight percent (98%) of the par value of the Bonds and accrued interest (which interest shall be computed on a basis of a 360-day year compc~sed of twelve 30-day months) will be entertained. BID DEPOSIT: A good faith deposit ("Deposit") in the form of a certified or cashier’s check or a financial surety bond (a "Financial Surety Bond") in the amount of $25,000.00, payable to the order the "City of Palo Alto, is required for each bid to be considered. If a check is used, it must accompany e~ch bid. If a Financial Surety Bond is used, it must be from an insurance company licensed to issue such a bond in the State of California, and such bond must be submitted to the City or the City’s financial advisor prior to the opening of the bids. The Financial Surety Bond must identify each bidder whose Deposit is guaranteed by such Financial Surety Bond. If the Bonds are awarded to a bidder utilizing a Financial Surety Bond, then that purchaser ("Purchaser") is required to submit its Deposit to the City in the form of a cashier’s check (or wire transfer such amount as instructed by the City) not later than 3:30 p.m. Pacific Standard Time, on the next business day following the award. If such Deposit is not received by that time, the Financial Surety Bond may be drawn by the City to satisfy the Deposit requirement. In the ev.ent the Purchaser fails to honor its accepted bid, the Deposit will be retained by the City. If the Bonds are awarded to a bidder utilizing a certified or cashier’s check, the check accompanying any accepted proposal will be held by the City following the award to the successful bidder. If, after the award of the Bonds the successful bidder fails to complete its purchase on the terms stated in its proposal, the check will be cashed by the City and the proceeds thereof will be retained by the City as liquidated damages. If the successful bidder completes its purchase of the Bonds on the terms stated in its proposal, its Deposit will be applied to the purchase of the Bonds on the date of delivery of the Bonds. The check accompanying each unaccepted proposal will be returned by the City by personal delivery or by mail promptly after the date of sale to the address specified by the bidder in the Official Bid Form. No interest will be paid upon the deposit made by any bidder. RIGHT OF RETECTION. The Council reserves the right, in its discretion, to reject any and all bids and to waive any irregularity or informality in any bid. RIGHT OF CANCELLATION OF SALE BY CITY. The City reserves the right, in its sole discretion, at any time to cancel the public sale of the Bonds. In such event, the City shall cause notice of cancellation of this invitation for bids and the public sale of the Bonds to be communicated through Munifacts News Service as promptly as practicable. However, no failure to publish such notice or any defect or omission therein shall affect the cancellation of the public sale of the Bonds. PROMPT AWARD. The Council will take action awarding the Bonds or rejecting all bids not later than thirteen (13) hours after the expiration of the time herein prescribed for the receipt of proposals unless such time of award is waived by the successful bidder. DELIVERY AND PAYMENT. The Bonds will be delivered to DTC in New York, New York for deposit on or about June 29, 1999. The successful bidder will pay the Trustee for the -7- Bonds on the date of delivery in Federal Reserve Bank funds or equivalent immediately available funds to the City. Payment on the delivery date will be made in an amount equal to the price bid for the Bonds plus accrued interest, if any, less the amount of the good faith deposit as described in the paragraph captioned "BID DEPOSIT." RIGHT OF CANCELLATION: The successful bidder shall have the fight, at its option, to cancel its purchase of the Bonds if the City shall fail to cause the execution and delivery of the Bonds and tender the same for delivery within sixty (60) days from the date of sale thereof, and in such event, the successful bidder shall be entitled to the return of the deposit accompanying its bid. CERTIFICATION OF REOFFERING PRICE. Simultaneously with or before delivery of the Bonds, the successful bidder will furnish to the District a written statement in form and substance acceptable to Bond Counsel (a) stating the initial reoffering prices on each maturity of the Bonds, (b) certifying that a bona fide offering of the Bonds has been made to the public (excluding bond houses, brokers and other intermediaries), (c) stating the prices at which at least ten percent (10%) of each maturity of the Bonds were sold to the public (excluding bond houses, brokers and other intermediaries), and (d) stating the price at which each Bond was sold, or will be sold, to institutional or other investors with concessions or at a discount from the prices at which Bonds were, or will be, sold to. the general public. Such written statement will state that it is made on the best knowledge, information and belief of the successful bidder after appropriate investigation. CALIFORNIA DEBT ADVISORY COMMISSION. The City has duly notified the California Debt Advisory Commission of the proposed sale of the Bonds. Payment of all fees to the California Debt Advisory Commission in connection with the execution, sale and delivery of the Bonds shall be the sole responsibility of the successful bidder, and not of the City. NO LITIGATION. There is no litigation pending concerning the validity of the Bonds, the existence of the City or the entitlement of the officers thereof to their respective offices, and the successful bidder will be furnished a no-litigation certificate certifying to the foregoing as of and at the time of delivery of the Bonds. CUSIP NUMBERS. It is anticipated that CUSIP numbers will be printed on the Bonds, but neither the failure to print such numbers on any Bonds nor any error with respect thereto shall constitute cause for a failure or refusal by the purchaser thereof to accept delivery of and, pay for the Bonds in accordance with the terms hereof. All expenses in relation to the printing of CUSIP numbers on the Bond shall be paid for by the City; provided, however, that the CUSIP Service Bureau charge for the assignment of said numbers shall be the responsibility of and shall be paid for by the purchaser. OFFICIAL STATEMENT. A copy of the preliminary Official Statement and the Official NotiCe of Sale will be furnished upon request to the financial advisor of the City, Stone & Yottngberg, 50 California Street, Suite 3500, San Francisco, CA 94111, telephone (415) 981- 1314. Such preliminary Official Statement is in a form "deemed final" by the City for purposes of SEC Rule 15c2-12 (b)(1) but is subject to revision, amendment and completion. The City will provide the successful bidder up to 200 printed copies of the final Official Statement without charge, with any additional copies to be furnished at the expense of the successful bidder. DISCLOSURE CERTIFICATE. The City will deliver to the purchaser of the Bonds a certificate of an official of the City, dated the date of Bond delivery, stating that as of the date thereof, to the best of the knowledge and belief of said official, the Official Statement does not contain an untrue statement of a material fact or omit to state any material fact necessary in order to make the statements made therein, in the light of the circumstances under which they -8- were made, not misleading, and further certifying that the signatory knows of no material adverse change in the condition of the City which would make it unreasonable for the purchaser of the Bonds to rely upon the Official Statement in connection with the resale of the Bonds. INFORMATION AVAILABLE: Requests for information concerning the City should be addressed to: FINANCIAL ADVISOR: Stone & Youngberg 50 California Street, 35th Floor San Francisco, CA 94111 Attn: Ed Schilling or Sohail Bengali (415) 981-1314 City of Palo Alto City Hall 250 Hamilton Avenue Palo Alto, CA 94301 Attn: Carl Yeats, Director of Administrative Services (650) 329-2450 GIVEN pursuant to resolution of the Council of the City of Palo Alto adopted May 24, 1999.~ Dated: May 28, 1999 By /s/ City Clerk -9- OFFICIAL BID FORM PROPOSAL FOR. THE PURCHASE OF NOT TO EXCEED $20,000,000 CITY OF PALO ALTO (SANTA CLARA COUNTY, CALIFORNIA) UTILITY REVENUE AND REFUNDING BONDS 1999 SERIES A City of Palo Alto c/o Stone & Youngberg 50 California Street, 35th Floor San Francisco, CA 94111 FAX: 415/445-2395 415/397-9592 415/445-2346 415/445-2317 Name of Firm Submitting Bid: Ladies and Gentlemen: We offer to purchase the $20,000,000 City of Palo Alto Utility Revenue and Refunding Bonds, 1999 Series A in the principal amounts*, in such denominations, dated June 1, 1999, maturing on June 1 in the years and bearing interest as follows: Matu~ty Date (Iune 1} 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Term Principal Bond Interest Amount (**)Rate Matu~ty Date flune 1) 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Principal Amount Term Bond Interest (**)Rate and to pay therefor the principal amount thereof, plus a premium of $ (or minus a discount of $. ), plus interest accrued on such Bonds from June 1, 1999, to the date of delivery thereof, which is estimated to be June 29, 1999. This proposal is made subject to all the terms and conditions of the Official Notice of Sale of such Bonds dated May 28, 1999, all of which terms and conditions are made a part hereof as fully as though set forth in full in this proposal. *Subject to adjustment as set forth in the Official Notice of Sale. **A check in this column indicates the particular maturity is to be treated as part of a Term Bond. -1- This proposal is subject to acceptance, in whole or in part, within thirteen (13) hours after the expiration of the time for the receipt of proposals, as specified in said .Official Notice of Sale; we agree that it may not be withdrawn prior to the expiration of said time. There is enclosed herewith a [__] certified or cashier’s check or [__] surety bond for $25,000.00 payable to the order of the City of Palo Alto. We have [__] have not [_] verified the qualified bond debt service insurance with Bloomberg Financial Markets or Thomson Municipal Service.. We will [_] will not [_] obtain insurance. If so, we will obtain insurance for Bonds maturing in Out computation made as provided in the Official Notice of Sale, but not constituting any part of the foregoing, of the true interest cost to the City for the Bonds is ~__%, assuming delivery of the Bonds on June 29, 1999. If we are the successful bidder, we will (1) within one hour after being notified of the award of the Bonds, advise the City of the initial public offering prices of the Bonds and, (2) prior to delivery of the Bonds furnish a certificate, acceptable to Bond Counsel, as to the "issue price" of the Bonds within the meaning of Section 1273 of the Internal Revenue Code of 1986, as amended. If this is the purchasing bid, we hereby request that ~ printed copies of the Official Statement pertaining to the Bonds be furnished to us in accordance with the terms of said Official Notice of Sale. We represent that we have full and complete authority to submit this bid on behalf of our bidding syndicate and that the undersigned will serve as the lead ma.nager for the group if the Bonds are awarded pursuant to this bid. Following is a list of the members of our account on whose behalf this bid is made. Respectfully submitted, Name of Firm: By Address: Date of Submission: If this is not the purchasing bid, the good faith deposit check should be returned to (name, address and telephone number): -2- EXHIBIT C NOTICE OF INTENTION TO SELL BONDS Not to Exceed $20,000,000 CITY OF PALO ALTO (SANTA CLARA COUNTY, CALIFORNIA) UTILITY REVENUE AND REFUNDING BONDS 1999 SERIES A NOTICE IS HEREBY GIVEN, pursuant to California Government Code Section 53692, that the City of. Palo Alto intends to sell, at public sale, not to exceed $20,000,000 Utility Revenue and Refunding Bonds, 1999 Series A. Bids will be received on Tuesday, June 15, 1999 and (without further advertising and so long as a proposal has not theretofore been accepted by the City of Palo Alto on Tuesday, June 22, 1999), at 10:00 a.m. (Pacific Daylight Time) at the office of the financial advisor to the City, Stone & Youngberg LLC, 50 California Street, 35th Floor, San Francisco, California 94111, and the sale will be awarded by the Director of Administrative Services of the City of Palo Alto within thirteen (13) hours after the expiration of time prescribed for the receipt of bids. The official notice of sale and official statement pertaining to the Bonds may be obtained from Stone & Youngberg, telephone (415) 981-1314. Dated: May 28, 1999 By City Clerk City of Palo Alto Exhibit C -1- 26005-49 03105/99 04/16/99 04/30/99 05/11/99 05118/99 INDENTURE OF TRUST by and between the CITY OF PALO ALTO and U.S. BANK TRUST NATIONAL ASSOCIATION as Trustee Dated as of June 1,1999 Relating to City of Palo Alto $ Utility Revenue and Refunding Bonds 1999 Series A TABLE OF CONTENTS SECTION 1.01. SECTION 1.02. SECTION 1.03. SECTION 1.04. SECTION 2.01. SECTION 2.02. SECTION 2.03. SECTION 2.04. SECTION 2.05. SECTION 2.06. SECTION 2.07. SECTION 2.08. SECTION 2.09. SECTION 3.01. SECTION 3.02. SECTION 3.03. SECTION 3.04. SECTION 3.05. SECTION 3.06. SECTION 3.07, SECTION 3.08. SECTION 4.01. SECTION 4.02. SECTION 4.03. SECTION 4.04. SECTION 4.05. SECTION 4.06. SECTION 4.07. SECTION 4.08. SECTION 4.09. SECTION 5.01. SECTION 5.02. SECTION 5.03. SECTION 5.04. SECTION 5.05. SECTION 5.06. SECTION 5.07. SECTION 5.08. ARTICLE I DEFINITIONS; ALU~ORIZATION AND PURPOSE OF BONDS; EQUAL SECURITY Definitions ..........................................................................................................3 Rules of Construction .........................................................................................10 Authorization and Purpose of Series A Bonds .....................................................10 Equal Security ...................................................................................................11 ARTICLE II ISSUANCE OF SERIES A BONDS Terms of Series A Bonds ..........................................................................: .........12 Redemption of Series A Bonds ...........................................................................12 Form of Series A Bonds ......................................................................................15 Execution of Series A Bonds ...............................................................................15 Transfer of Series A Bonds .................................................................................15 Exchange of Series A Bonds ...............................................................................16 Temporary Bonds ..............................................................................................16 Bond Registration Books ....................................................................................16 Bonds Mutilated, Lost, Destroyed or Stolen .........................................................16 ARTICLE HI ISSUE OF SERIES A BONDS; PARITY BONDS Issuance of Series A Bonds .....................................: ...........................................17 Application of Proceeds of Sale of Series A Bonds ................................................17 Reserve Account ................................................................................................17 1999 Project Fund ..............................................................................................17 Cost of Issuance Fund ........................................................................................18 Issuance of Parity Bonds .....................................................................................18 No Additional Prior Lien Bonds .........................................................................20 Validity of Bonds ......................~. ........................................................................20 ARTICLE IV PLEDGE OF NET REVENUES; FUNDS AND ACCOUNTS Pledge of Pledged Net Revenues, Revenue Fund ...............................................21 Receipt and Deposit of Revenues .......................................................................21 Establishment of Funds and Accounts and Allocation of Revenues Thereto ..........21 Application of Debt Service Fund .......................................................................22 Application of Reserve Account ..........................................................................23 Application of Redemption Account ...................................................................23 Surplus .............................................................................................................23 Investments .......................................................................................................23 Valuation; Investmen~ ......................................................................................24 ARTICLE V COVENANTS OF THE CITY; SPECIAL TAX COVENANTS Punctual Payment; Compliance With Documents ................................................25 Against Encumbrances ......................................................................................25 Discharge of Claims ...........................................................................................25 Acquisition, Construction or Financing of any Project and Improvements to the Enterprise ..........................................................................................................25 Maintenance and Operation of Enterprise in Efficient and Economical Manner .....25 Against Sale, Eminent Domain ..........................................................................25 Insurance ..........................................................................................................26 Records and Accounts ...................’ .....................................................................27 -i- SECTION 5.09. SECTION 5.10. SECTION 5.11. SECTION 5.12. SECTION 5.13. SECTION 5.14. SECTION 5.15. SECTION 5.16. SECTION 5.17. SECTION 5.18. SECTION 5.19. SECTION 5.20. SECTION 5.21. SECTION 6.01. SECTION 6.02. SECTION 6.03. SECTION 6.04. SECTION 6.05. SECTION 6.06. SECTION 6.07. SECTION 6.08. SECTION 6.09. SECTION 6.10. SECTION 6.11. SECTION 6.12. SECTION 7.01. SECTION 7.02. SECTION 7.03. SECTION 7.04. SECTION 7.05. SECTION 8.01. SECTION 8.02. SECTION 8.03. SECTION 8.04. SECTION 8.05. SECTION 8.06. SECTION 8.07. SECTION 8.08. SECTION 9.01. SECTION 9.02. SECTION 9.03. SECTION 9.04. SECTION 9.05. SECTION 9.06. SECTION 9.07. SECTION 9.08. Protection of Security and Rights of Owners ........................................................27 Against Competitive Facilities ............................................................................27 Payment of Taxes, Etc ........................................................................................27 Rates and Charges .............................................................................................o297 No Priority for Additional Obligations ................................................................ No Arbitrage .....................................................................................................29 Information Report ............................................................................................29 Private Business Use Limitation .........................................................................29 Private Loan Limitation .....................................................................................29 Federal Guarantee Prohibition .........: .................................’ ................................29 Non-application to Taxable Bonds ...............................................:- ......................29 Further Assurances ............................................................................................29 29Continuing Disclosure ....................................................................................... ARTICLE VI THE TRUSTEE Appointment of Trustee ........................................................~ ............................30 Acceptance of Trusts ..........................................................................................3~22 Fees, Charges and Expenses of Trustee ...............................................................3 Notice to Bond Owners of Default .......................................................................32 Intervention by Trustee .....................................................................................32 Removal of Trustee ............................................................................................33~ Resignation by Trustee ...................................................................................... ¯ Appointment of Successor Trustee ......................................................................33 Merger or Consolidation ....................................................................................33 Concerning any Successor Trustee ......................................................................33 Appointment of Co-Trustee ................................................................................33 Indemnification; Limited Liability of Trustee ......................................................34 ARTICLE VII MODIFICATION AND AMENDMENT OF THE INDENTURE Amendment by Consent of Bond Owners ...........................................................35 Amendment Without Consent of Bondholders ....................................................35 Disqualified Bonds ............................................................................................35’ Endorsement or Replacement of Bonds After Amendment ..................................35 Amendment by Mutual Consent ........................................................................36 EVENTS OF DEFAULT AND REMEDIES OF BOND OWNERS Events of Default and Acceleration of Maturities .................................................37 Application of Funds Upon Acceleration ..............................................~ ..............37 Other Remedies; Rights of Bond Owners ............................................................38 Power of Trustee to Control Proceedings .............................................................38 Appointment of Receivers ..................................................................................39 Non-Waiver ......................................................................................................39 Rights and Remedies of Bond Owners ................................................................39 Termination of Proceedings ................................................................................40 ARTICLE IX MISCELLANEOUS Limited Liability of City ....................................................................................41 Benefits of Indenture Limited to Parties ..............................................................41 Discharge of Indenture ............: .........................................................................41 Successor Is Deemed Included in All References to Predecessor ...........................42 Content of Certificates ........................................................................................42 Execution of Documents by Bond Owners ...........................................................42 Waiver of Personal Liability ...............................................................................43 Partial Invalidity ...............................................................................................43 SECTION 9.09. SECTION 9.10. SECTION 9.11. SECTION 9.12. Destruction of Cancelled Bonds ..........................................................................43 Funds and Accounts ..........................................................................................43 Notices ..............................................................................................................43 Unclaimed Moneys ............................................................................................44 EXHIBIT A: Form of Series A Bond EXHIBIT B: Debt Service Attributable to Sewer System and Debt Service Attributable to Storm Water System INDENTURE OF TRUST THIS INDENTURE OF TRUST, made and entered into as of June 1, 1999, by and between the CITY OF PALO ALTO, a chartered city and municipal corporation organized and existing under the constitution and laws of the State of California (the "City"), and U.S. Bank Trust National Association, a national banking association organized and existing under the laws of the United States of America, with a corporate trust office in San Francisco, California, and being qualified to accept and administer the trusts hereby created (the ’Trustee"); WHEREAS, the City is authorized pursuant to the provisions of Chapter 12.28 (commencing with Section 12.28.010) of the Palo Alto Municipal Code, enacted pursuant to the charter of the City, to issue its revenue bonds for the purposes of financing improvements to an enterprise of the City and to refund any bonds issued for such purpose; WHEREAS, the City has heretofore authorized, issued and sold (i) $9,650,000 principal amount of its City of Palo Alto Utility Revenue Refunding Bonds 1990 Series A (the "1990 Series A Bonds") pursuant to an Indenture of Trust dated as of August 1, 1990 (the "1990 Indenture"), by and between the City and the Security Pacific National Bank, as trustee, (ii) $4,750,000 principal amount of its City of Palo Alto Utility Revenue Bonds, 1992 Series A (the "1992 Series A Bonds") pursuant to a First Supplemental Indenture of Trust, dated as of March 1, 1992 (the "First Supplemental Indenture"), and (iii) $8,640,000 principal amount of its City of Palo Alto Utility Revenue Bonds, 1995 Series A (the "1995 Series A Bonds"), pursuant to a Second Supplemental Indenture of Trust, dated as of February 1, 1995 (the "Second Supplemental Indenture"); WHEREAS, the City, after due investigation and deliberation, has determined that it is in the interests of the City at this time to provide for the issuance of its revenue bonds under this Indenture for the purpose of (i) refunding the 1990 Series A Bonds and the 1992 Series A Bonds (together, the "Prior Bonds"); and (ii) financing certain improvements to the Sewer System component of the Enterprise, and to that end the City Council has heretofore adopted its Resolution No: ___...__, approving and authorizing the issuance of its City of Palo Alto Utility Revenue and Refunding Bonds, 1999 Series A (the "Series A Bonds") for such purposes; WHEREAS, in order to provide for the authentication and delivery of the Bonds, to establish and declare the terms and conditions upon which the Bonds are to be issued and secured and to secure the payment of the principal thereof and of the interest and premium, if any, thereon, the Council has authorized the execution and delivery of this Indenture; WHEREAS, subject to the limitations herein relating to restrictions on the pledge of Net Revenues contained in Section 4.01(c) hereof, and subject to the prior lien of the 1995 Bonds, all of the Bonds will be secured by a pledge of the Net Revenues, as defined herein, and certain other moneys and securities held by the City and the Trustee hereunder; and WHEREAS, all acts and proceedings ~luired by law necessary to make the Series A Bonds, when executed by the City, authenticated and delivered by the Trustee and duly issued, the valid, binding and legal special obligations of the City, and to constitute this Indenture a valid and binding agreement for the uses and purposes herein set forth, in accordance with its terms, have been done and taken; and the execution and delivery of this Indenture have been in all respects duly authorized; -1- NOW, THEREFORE, THIS INDENTURE W1TNESSETH, that in order to secure the payment of the principal of and the interest and premium (if any) on all Bonds at any time issued and Outstanding under this Indenture, according to their tenor, and to secure the performance and observance of all the covenants and conditions therein and herein set forth, and to declare the terms and conditions upon and subject to which the Bonds are to be issued and received, and in consideration of the premises and of the mutual covenants herein contained and of the purchase and acceptance of the Bonds by the Owners thereof, and for other valuable considerations, the receipt whereof is hereby acknowledged, the City does hereby covenant and agree with the Trustee, for the benefit of the respective Owners from time to time of the Bonds, as follows: ARTICLE I DEFINITIONS; AUTHORIZATION AND PURPOSE OF BONDS; EQUAL SECURITY SECTION 1.01. Definitions. Unless the context otherwise requires, the terms defined in this Section shall for all purposes of this Indenture and of any Parity Bonds Inset and of the Bonds and of any certificate, opinion, request or other documents herein mentioned have the meanings herein specified. "Allocable Shar_ _ _ e" means (i) with respect to the Sewer System, Debt Service Attributable to Sewer System due in a particular Fiscal Year divided by Debt Service due in the same Fiscal Year, and (ii) with respect to the Storm Water System, Debt Service Attributable to the Storm Water System due in a particular Fiscal Year divided by Debt Service due in the same Fiscal Year. "Authorized Investments" means any securities (other than those identified in paragraphs (a) and (d) of Section 53601 of the Government Code of the State) in which the City may legally invest funds subject to its control, pursuant to Article 1, commencing with Section 53600, of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code of the State, as now or hereafter amended. "Available Reserves" means funds held in the City’s: (i) (iv) (v) (vi)(vii) (vtU) (ix) (x) Rate Stabilization Reserve for the Water System, Rate Stabilization Reserve for the Wastewater Collection System, Rate Stabilization Reserve for the Wastewater Treatment System, Rate Stabilization Reserve for the Refuse System, Rate Stabilization Reserve for the Storm Drain System, Distribution Rate Stabilization Reserve for the Electric System, Distribution Rate Stabilization Reserve for the Gas System, Supply Rate Stabilization Reserve for the Electric System, Supply Rate Stabilization Reserve for the Gas System, and the Electric System’s Calaveras-Stranded Costs Reserve. The term "Availahl~ Reserves" includes the above numerated funds, even thou .g~.h give~, a different name by the Ci~-~ouncil of the City, a_s.well a,s .n,ewly c.reat, edv,fUnbe~ O~n~fCe~r~edW~oc~m create reserves for the Systems listed above, and into wmcn momes na e the above Funds. "Average Annual Debt Service" means the total aggregate Debt Service for the entire period during which the Bonds are Outstanding divided by the number of Fiscal Years or portions thereof during which the Bonds are Outstanding. "Bond Counsel" means any attorney at law or firm of attorneys, of nationally recognized standing in matters pertaining to the federal tax exemp.fi.on of interest on bonds issued by states and political subdivisions, and duly admitted to pracnce law before the highest court of any state of the United States of America. "Bond Law" means the charter of the City and the provisions of Chapter 12.28 (commencing with Section 12.28.010), of the Palo Alto Municipal Code, together with Article 9 (commencing with Section 53550) and Article 11 (commencing with Section 53580) of Chapter 3 of Part 1 of Division 2 of Title 5 of the Government Code of the State, all as in effect on the Closing Date. ’~Bond Purchase Agreement" means the agreement between the City and the Original Purchaser whereby the City agrees to sell and the Original Purchaser agrees to buy the Series A Bonds. ’~Bond Registration Books" means the books maintained by the Trustee pursuant to Section 2.08 for the registration and transfer of ownership of the Bonds. "Bonds" means, collectively, the Series A Bonds and any Parity Bonds issued and at any time Outstanding hereunder and under a Parity Bonds Instrument. ’1~ond Year" means the twelve-month period beginning on the anniversary of the Closing Date in each year and ending on the day prior to the anniversary date of the Closing Date in the following year except that (i) the first Bond Year shall begin on the Closing Date, and (ii) the last Bond Year may end on a redemption date prior to maturity of the Bonds. "Business Day" means any day other than a Saturday, Sunday or a day on which the Trustee or the Insurahce Trustee is authorized by law to remain closed. "Certificate of the City" means a certificate in writing signed by the City Manager, Director of Administrative Services or Assistant City Manager of the City, or by any other officer of the City duly authorized by the Council for that purpose. "Charges" means fees, tolls, assessments, rates and rentals prescribed under the Bond Law or any other law of the State by the Council for the water, gas, or electric energy, or the services and facilities of a particular System furnished by the City. "~" means the City of Palo Alto, a chartered city and municipal corporation organized and existing under the Constitution and laws of the State, and any successor thereto. "Closing Date" means the date upon which there is an exchange of the Series A Bonds for the proceeds representing the purchase of such Series by the Original Purchaser thereof. "Cost of Issuance Fund" means the Fund by that name established pursuant to Section 3.05. "Costs of Issuance" means all expenses incurred in connection with the authorization, issuance, sale and delivery of the Bonds, including but not limited to compensation, fees and expenses of the City and the Trustee and their respective counsel, compensation to any financial consultants and underwriters, legal fees and expenses, municipal bond insurance or surety bond premiums, filing and recording costs, rating agency fees, costs of preparation and reproduction of documents and costs of printing. "Council" means the Council of the City or any other legislative body of the City hereafter provided for pursuant to law. ’~)ebt Service" means, dining any period of computation, the amount obtained for such period by totaling the following amounts: (a) The principal amount of all Outstanding Serial Bonds payable by their terms in such period; (b) The principal amount of all Outstanding Term Bonds scheduled to be paid or redeemed by operation of mandatory Sinking Fund Installments in such period; and (c) The interest which would be due during such period on the aggregate principal amount of Bonds which would be Outstanding in such period if the Bonds are paid or redeemed as scheduled. "Debt Service Attributable to Sewer System" means the portion of Debt Service listed under said heading on Exhibit B. ’’Debt Service Attributable to Storm Water System" means the portion of Debt Service listed under said heading on Exhibit B. ’’Debt Service Fund" means the fund by that name established and held by the Trustee pursuant to Section 4.03. "Electric System" means the existing electrical system of the City, comprising all facilities for the transmission and distribution of electric energy. "Enterprise" means the whole and each and every part of (i) the Electric System, (ii) the Gas System, (iii) the Water System, (iv) the Sewer System, and (v) the Storm Water System, including all additions, betterments, extensions and improvements to each such system respectively, or any part thereof, hereafter acquired or constructed or financed. "Escrow Bank" means U.S. Bank Trust National Association, acting as Escrow Bank under the Escrow Deposit and Trust Agreement. ’’Escrow Deposit and Trust Agreement" means the Escrow Deposit and Trust Agreement, dated as of June 1,1999, between the City and the Escrow Bank. "Escrow Fund" means the fund of that name established and held by the Escrow Bank under the Escrow Deposit and Trust Agreement. ’’Event of Default" means any of the events described in Section 8.01. "Federal Securities" means any of the following which at the time of investment are legal investments under the laws of the State for the moneys proposed to be invested therein: (a) direct general obligations of the United States of America (including obligations issued or held in book entry form on the books of the Department of the Treasury of the United States of America); and (b) obligations of any department, agency or instrumentality of the United States of America the timely payment of principal of and interest on which are unconditionally and fully guaranteed by the United States of America. "Financial Newspaper" means The Wall Street Journal, The Bond Buyer or any other newspaper or journal printed in the English language which publishes financial news and is circulated in San Francisco, California, and in New York, New York, and selected by the Trustee, whose decision shall be final and conclusive. "Fiscal Year" means the period commencing on July 1 of each year and terminating on the next succeeding June 30. "Gas System" means the existing gas ~ystem of the City, comprising all facilities for the production, storage, transmission and distribution of gas for public or private uses. "Gross Revenues" means, for any period of computation, all gross charges received for, and all other gross income and revenues derived by the City from, the ownership or operation of the Sewer System and Storm Water System or otherwise arising from the Sewer System and Storm Water System during such period, including but not. limited to (a) all Charges received by the City for use of the Sewer System and Storm Water System, (b) all receipts derived from the investment of funds held by the Director of Administrative Services or the Trustee under this Indenture, (c) transfers from (but exclusive of any transfers to) any stabilization reserve funds, and (d) all moneys received by the City from other public entities whose inhabitants are served pursuant to contracts with the City. ’Improvement" means any addition, extension, improvement, equipment, machinery or other facilities to or for any System. ’Indenture" means this Indenture of Trust, .as originally e~ecuted or as it may from time to time be supplemented, modified or amended by any Parity Bonds Instrument pursuant to the provisions hereof. ’~ndependent Certified Public Accountant" means any certified public accountant or firm of such accountants appointed and paid by the City, and who, or each of whom- (a) is in fact independent and not under domination of the City; (b) does not have any substantial identity of interest, direct or indirect, with the City; and (c) is not and no member of which is connected with the City as an officer or employee of the City, but who may be regularly retained to make annual or other audits of the books of or reports to the City. "Independent Consultant" means any financial or engineering consultant (including without limitation any Independent Certified Public Accountant) with an established reputation in the field of municipal finance or firm of such consultants appointed and paid by the City, and who, or each of whom- (a) is in fact independent and not under domination of the City; (b) does not have any substantial identity of interest, direc( or indirect, with the City; and (c) is not and no member of which is connected with the City as an officer or employee of the City, but who may be regularly retained to make annual or other audits of the books of or reports to the City. ’Information Services" means Financial Information, Inc.’s ’~Daily Called Bond Service", 30 Montgomery Street, 10th Floor, Jersey City, New Jersey 07302, Attention: Editor; Kenny Information Services’ "Called Bond Service", 55 Broad Street, 28th Floor, New York, New York 10004; Moody’s Investors Service ’~VIunicipal and Government," 99 Church Street, 8th Floor, New York, New York 10007, Attention: Municipal News Reports; Standard & Poor’s Corporation "Called Bond Record," 25 Broadway, 3rd Floor, New York, New York 10004; and, in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other services providing information with respect to called bonds as the City may designate in a Request of the City delivered to the Trustee. ’Interest Payment Date" means, with respect to the Series A Bonds, June 1 and December 1 in each year, beginning December 1, 1999, and with respect to any Parity Bonds, any date on which interest is due and payable thereon, and continuing so long as any Bonds or Parity Bonds remain Outstanding. ~mterest Requirement" means, as of any particular date of calculation, the amount equal to any unpaid interest then due and payable, plus an amount which will on the next succeeding Interest Payment Date be equal to the interest to become due and payable on the Bonds on such next succeeding Interest Payment Date. "Maintenance and Operation Costs" means the reasonable and necessary costs spent or incurred by the City for maintaining and operating the Sewer System and Storm Water System, calculated in accordance with sound accounting principles, including the cost of supply of water, gas and electric energy under contracts or otherwise, the funding of reasonable reserves, and all reasonable and necessary expenses of management and repair and other expenses to maintain and preserve the Sewer System and Storm Water System in good repair and working order, and including all reasonable and necessary administrative costs of the City attributable to the Sewer System and Storm Water System and the Bonds, such as salaries and wages and the necessary contribution to retirement of employees, overhead, insurance, taxes (if any), expenses, compensation and indemnification of the Trustee, and fees of auditors, accountants, attorneys or engineers, and including all other reasonable and necessary costs of the City or charges required to be paid by it to comply with the terms of the Bonds or of the 1990 Indenture, the Second Supplement to 1990 Indenture or this Indenture, but excluding depreciation, replacement and obsolescence charges or reserves therefor and amortization of intangibles or other bookkeeping entries of a similar nature. ’~Vlaximum Annual Debt Service" means, as of the date of calculation, the maximum amount of Debt Service for the current or any future Fiscal Year. "Moody’s" means Moody’s Investors Service, a corporation duly organized and existing under and by virtue of the laws of the State of Delaware, and its successors or assigns, except that if such corporation shall be dissolved or liquidated or shall no longer perform the functions of a securities rating agency, then the term "Moody’s" shall be deemed to refer to any other nationally recognized securities rating agency selected by the City. ’Wet Proceeds", when used with reference to the Bonds, means the face amount of the Bonds, plus accrued interest and premium, if a~, y., less original issue discount and less proceeds deposited in the Reserve Account; ’Wet Proceeds ’, when used with reference to any insurance or condemnation award or sale of property, means the gross proceeds from the sale of property or insurance or condemnation award with respect to which that term is used remaining after payment of all expenses (including attorneys’ fees and any extraordinary expenses of the Trustee) incurred in the collection of such gross proceeds. ’Wet Revenues" means, with respect to the Sewer System and Storm Water System, for any period of computation, the amount of the Gross Revenues received from the Sewer System and Storm Water System during such period, less the amount of Maintenance and Operation Costs of the Sewer System and Storm Water System becoming payable during such period. "1990 Indenture" means that Indenture of Trust dated as of August 1, .1990, by and between the City and the Trustee, as successor to Security Pacific National Bank, as trustee, under which the City issued the 1990 Series A Bonds. "1999 Project" means certain extensions and improvements to the City’s Sewer System, comprised of the rehabilitation of two sludge incinerators. "1999 Project Fund" means the fund by that name established and held by the Director of Administrative Services pursuant to Section 3.04 of this Indenture. "Original Purchaser" means the first purcahaser of any Series of Bonds from the City. "Outstanding", when used as of any particular time with reference to Bonds, means (subject to the provisions of Section 7.03) all Bonds theretofore executed, issued and delivered by the City under this Indenture except - (a) Bonds theretofore cancelled by the Trustee or surrendered to tlie Trustee for cancellation; and (b) Bonds paid or deemed to have been paid within the meaning of Section 9.03; (c) Bonds i~ lieu of or in substitution for which other Bonds shall have been executed, issued and delivered by the City pursuant to this Indenture or any Parity Bonds Instrument. "Owner" or "Bond Owner" or ’q3ondowner", when used with respect to any Bond, means the person in whose name the ownership of such Bond shall be registered on the Bond Registration Books. "Parity Bonds" means all bonds, notes or other obligations (including without limitation long-term contracts, loans, sub-leases or other legal financing arrangements) of the City payable from and secured by a pledge of and lien upon any of the Net Revenues issued or incurred pursuant to Section 3.06. ’~Parity Bonds Instrument" means the resolution, trust indenture or installment sale agreement adopted, entered into or executed and delivered by the City, and under which Parity Bonds are issued. "Principal InstalLment" means with respect to any particular Principal Installment Date, an amount equal to the sum of (i) the aggregate principal amount of Outstanding Serial Bonds payable on such Principal Installment Date as determined by the applicable Parity Bonds Instrument(but not including Sinking Fund Installments) and (ii) the aggregate of Sinking Fund Installments with respect to all Outstanding Term Bonds payable on such Principal Installment Date as determined by the applicable Parity Bonds Instrument. ’~Principal Installment Date" means the date on which Principal Installments are required to be made pursuant to Section 2.01. "Oualified Surety Bond" means a surety bond issued by an insurance company rated in the highest claims paying category by Moody’s and S&P. "Rating Agency" means, as of any date, each of the following rating agencies which then maintains a rating on any of the Bonds: (a) Moody’s and (b) S&P. "Record Date" means, with respect to the Series A Bonds, the fifteenth (15th) calendar day of the month immediately preceding an Interest Payment Date or, with respect to any Parity Bonds, any other date established in the applicable Parity Bonds Instrument. ’~Redemption Account" means the Account by that name established and held by the Trustee pursuant to Section 4.03. "Redemption Price" means, with respect to any Bond, the principal amount thereof, plus the applicable premium, if any, payable upon redemption thereof pursuant to this Indenture and the Parity Bonds Instrument pursuant to which the same was issued. "Request of the City" means a request in writing signed by the City Manager, Director of Administrative Services or Assistant City Manager of the City, or by any other officer of the City duly authorized by the Council for that purpose. "Reserve Account" means the Account by that name established and held by the Trustee pursuant to Section 4.03. ’’Reserve Requirement" means an amount equal to the lesser of: (i) Maximum Annual Debt Service; (ii) ten percent (10°/o) of the principal amount of the Bonds; or (iii) 125% of Average Annual Debt Service, as may be set forth in a Parity Bonds Instrument pursuant to Section 3.06. ’~.-wenue Fund" means the Fund by that name established and held by the Director of Administrative Services pursuant to the 1990 Indenture and referred to in Section 4.02. "S&P." means Standard & Poor’s Corporation, a corporation duly organized and existing under and by virtue of the laws of the State of New York, and its successors or assigns, except that if such corporation shall be dissolved or liquidated or shall no longer perform the functions of a securities rating agency, then the term "S&P" shall be deemed to refer to any other nationally recognized securities rating agency selected by the City. "Second Supplement to 1990 Indenture" means the Second Supplemental Indentme of Trust, between the City and the Trustee, as successor to Bank of America National Trust and Savings Association, dated as of February 1, 1995. "serial Bonds" means all Bonds other than Term Bonds. "Se. ries" when used with respect to less than all of the Bonds, means and refers to all of the BOnds delivered on original issuance in a simultaneous transaction, regardless of variations in maturity, interest rate or other provisions, and any Bond thereafter delivered in lieu of or substitution for any of such Bonds pursuant to Sections 2.02(i), 2.05, 2.06, 2.07, 2.09 and 7.04. "series A Bonds" means the City of Palo Alto Utility Revenue and Refunding Bonds, 1999 Series A, issued and at any time Outstanding hereunder. "sewer System" means the existing sanitary sewerage and sewage disposal system of the City, comprising all facilities for the collection, treatment or disposal of sewage and waste. ’Sinking Fund Installment" means, with.respect to any particular date, the amount of money required by or pursuant to a Parity Bonds Instrument to be paid by the City on such date toward the retirement of any particular Term Bonds prior to their respective stated "State" means the State of California. "Storm Water System" means the existing storm and surface water system of the City, comprising all facilities for the collection, treatment and disposal of storm and surface water, and identified as the Storm and Surface Water Management Enterprise and Utility in Ordinance No. 3910, adopted by the Council on December 21, 1989. "System" means any of the Electric System, the Gas System, the Sewer System, the Storm Water System or the Water System. ’"Tax Code" means the Internal Revenue Code of 1986, as amended. Any reference to a provision of the Tax Code shall include the applicable Tax Regulations with respect to such provision. "Tax Regulations" means temporary and permanent regulations promulgated under the Tax Code. ’"Term Bonds" means, with respect to any Parity Bonds, such Parity Bonds which are payable prior to their stated maturity by operation of Sinking Fund Installments. ’"Trust Office" means the corporate trust office of the Trustee at One California Street, Suite 400, San Francisco, California 94111, or such other or additional offices as may be specified to the City by the Trustee in writing. _ "Trustee" means U.S. Bank Trust National Association, appointed by the City to act as trustee hereunder pursuant to Section 6.01, and its assigns or any other corporation or association which may at any time be substituted in its place, as provided in Section 6.01. "Water System" means the existing water system of the City, comprising all facilities for the obtaining, conserving, treating, distributing, storing and supplying of water for domestic use, irrigation, sanitation, industrial use, fire protection, recreation, or any other public or private uses. SECTION 1.02. Rules of Construction. All references in this Indenture to "Articles," "sections," and other subdivisions are to the corresponding Articles, Sections or subdivisions of this Indenture; and the words ’herein," ’hereof," ’hereunder," and other words of similar import refer to this Indenture as a whole and not to any particular Article, Section or subdivision hereof. Words of the masculine gender shall be deemed and construed to include correlative words of the feminine and neuter genders. Unless the context shall otherwise indicate, words importing the singular number shall include the plural number and vice versa, and words importing persons shall include corporations and associations, including public bodies, as well as natural persons. SECTION 1.03. Authorization and Purpose of Series A Bonds. The City has reviewed all proceedings heretofore taken relative to the authorization of the Series A Bonds and has found, as a result of such review, and hereby finds and determines that all things, conditions, and acts required by law to exist’, happen and/or be performed precedent to and in the issuance of the Series A Bonds do exist, have happened and have been performed in due time, form and manner as required by law, and the City is now authorized, as an exercise of the municipal affairs power of the City as a chartered city under the constitution and laws of the State and pursuant to the Bond Law and each and every requirement of law, to issue the Series A Bonds in the manner and form provided in this Indentttre. Accordingly, the City hereby authorizes the issuance of the Series A Bonds pursuant to the Bond Law and this Indenture for the purpose of providing funds to refund the Prior Bonds and to pay Costs of Issuance of the Series A Bonds. SECTION 1.04. Equal Sectirity. In consideration of the acceptance of the Bonds by the Owners thereof, this Indenture shall be deemed to be and shall constitute a contract among the City, the Trustee and the Owners from time to time of the Bonds; and the covenants and ag-mements herein set forth to be performed on behalf of the City shall be for the equal and proportionate benefit, security and protection o~ all Owners of the Bonds without preference, priority or distinction as to security or otherwise of any of the Bonds over any of the others by reason of the number or date thereof or the time of sale, execution or delivery thereof, or otherwise for any cause whatsoever, except as expressly provided therein or herein. -11- ARTICLE II ISSUANCE OF SERIES A BONDS SECTION 2.01. Terms of Series A Bonds, The Series A Bonds authorized to be issued by the City under and subject to the Bond Law and the terms of this Indenture shall be designated the "City of Palo Alto Utility Revenue and Refimding Bonds, 1999 Series A", and shall be issued in the original principal amount of Dollars ($, .). The Series A Bonds shall be issued in fully registered form without .coupons in denominations of $5,000 or any integral multiple thereof, so long as no Series A Bond shall have more than one maturity date. The Series A Bonds shall mature on June 1 in each of the years and in the amounts, and shall bear interest at the rates, as follows: Maturity Date Principal Interest Rate ~Amount Per Annum Interest on the Series A Bonds shah be payable on each Interest Payment Date to the person whose name appears on the Bond Registration Books as the Owner thereof as of the Record Date immediately preceding each ~such Interest Payment Date, such interest to be paid by check or draft of the Trustee mailed by first class mail to the Owner or, at the option of any Owner of at least $1,000,000 aggregate principal amount of the Bonds with respect to which written instructions have been filed with the Trustee prior to the Record Date, by wire transfer, at the address of such Owner as it appears on the Bond Registration Books. Principal of and premium (if any) on any Series A Bond shall be paid upon presentation and surrender thereof at the Trust Office of the Trustee in Los Angeles, California. Both the principal of and interest and premium (if any) on the Series A Bonds shall be payable in lawful money of the United States of America. The Series A Bonds shall be dated June 1, 1999 and bear interest based on a 360-day year comprised of twelve 30-day months from the Interest Payment Date next preceding the date of authentication thereof, unless said date of authentication is an Interest Payment Date, in which event such interest is payable from such date of authentication, and unless said date of authentication is prior to November 15, in which event such interest is payable from June 1, 1999; provided, however, that if, as of the date of authentication of any Series A Bond, interest thereon is in default, such Series A Bond shall bear interest from the date to which interest has previously been paid or made available for payment thereon in full. SECTION 2.02. Redemption of Series A Bonds. (a) Optional Redemption. The Series A Bonds maturing on or before June 1, ~, shall not be subject to optional redemption prior to maturity. The Series A Bonds maturing on or after June 1, ~ shall be subject to redemption prior to their respective m~aturity dates, at the option of the City, as a whole, or in part in inverse order of maturities and by lot within a maturity, from any source of available funds, on any Interest Payment Date on or after June 1, _____, at the following respective Redemption Prices (expressed as percentages of the principal amount of the Series A Bonds to be redeemed), plus accrued interest thereon to the date of redemption: Redemption Dates Redemption Prices June 1, ~ and December 1, ~ June 1, ~ and December 1, ~ June 1, ~ and thereafter % % % The City shall be required to give the Trustee written notice of its intention to redeem Series A Bonds under this subsection (a), ahd shall deposit all amounts required for such redemption with the Trustee at least forty-five’ (45) days prior to the date fixed for such redemption. (b) Special Mandatory Redemption From Insurance or Condemnation Proceeds. The Series A Bonds shall also be’subject to redemption as a whole _on any date, or in .part .on .any, Interest Payment Date in inverse order of maturity and by lot within a maturity, to the extent or the Net Proceeds of hazard insurance not used to repair or rebuild the Sewer System and Storm Water System or the Net Proceeds of condemnation awards received with respect to the Sewer System and Storm Water System to be used for such purpose pursuant to Sections 5.04 or 5.05, at a Redemption Price equal to the principal amount of the Series A Bonds plus interest accrued thereon to the date fixed for redemption, without premium. (c) Additional Bonds. Any Parity Bonds issued pursuant to Section 3.06 of this Indenture may be made subject to redemption prior to maturity, as a whole or in part, at such time or times, and upon payment of the principal amount thereof and accrued interest thereon plus such premium or premiums, if any, as may be determined by the City in the applicable Parity Bonds Instrument. (d) Notice of Redemption. Unless waived by any Owner of Bonds to be redeemed, notice of any redemption of Bonds shall be given, at the expense of the City, by the Trustee by mailing a copy of a redemption notice by first class mail at least 30 days and not more than 60 days .prior to the date fixed for redemption to the Owner of the Bond or Bonds to be redeemed at the address shown on the Bond Registration Books; provided, that neither the failure to receive such notice nor any immaterial defect in any notice shall affect the sufficiency of the proceedings for the redemption of the Bonds. (e) Contents of Notice. All notices of. redemption shall be dated and shall state: (i) the redemption date, (ii) the Redemption Price, (iii) if fewer than all Outstanding Bonds are to be redeemed, the identification (and, in the case of partial redemption, the respective principal amounts) of the Bonds to be redeemed, (iv) that on the redemption date the Redemption Price will become due and payable with respect to each such Bond or portion thereof called for redemption, and that interest with respect thereto shall cease to accrue from and after said date, and ’(v) the place or places where such BOnds are to be surrendered for payment of the Redemption Price, which places of payment may include the Trust Office of the Trustee. (f) Deposit of Money. At least forty-five (45) days prior to any redemption date, the City shall deposit with the Trustee an-amount of money sufficient to pay the Redemption Price of all the Bonds or portions of Bonds which are to be redeemed on that date. (g) Consequences of Noti4e. Notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the Redemption Price therein specified, and from and after such date (unless the City shall default in the payment of the Redemption Price) such Bonds or portions of Bonds shall cease to have interest accrue thereon. Upon surrender of such Bonds for redemption in accordance with said notice, such Bonds shall be paid by the Trustee at the Redemption Price. Installments of interest due on or prior to the redemption date shall be payable as herein provided for payment of interest. Upon surrender for any partial redemption of any Bond, there shall be prepared for the Owner a new Bond or Bonds of the same maturity in the amount of the unredeemed principal. All Bonds which have been redeemed shall be cancelled and destroyed by the Trustee and shall not be redelivered. Neither the failure of any Bond Owner to receive any notice so mailed nor any defect therein shall affect the sufficiency of the proceedings for redemption of any Bonds nor the cessation of accrual of interest thereon. (h) Additional Notice. In addition to the foregoing notice, further notice shall be given by the Trustee as set out below, but no defect in said further notice nor any failure to give all or any portion of such further notice shall in any manner defeat the effectiveness of a call for redemption if notice thereof is given as above prescribed: (i) Each further notice of redemption given hereunder shall cof~tain the information required above for an official notice of redemption plus (A) the CUSIP- numbers of all Bonds being redeemed; (B) the stated interest rate with respect to each Bond being redeemed; (C) the maturity date of each Bond being redeemed; and (D) any other descriptive information needed to identify accurately the Bonds being redeemed. (ii) Each further notice of redemption shall be sent at least 35 days before the redemption date by registered or certified mail or overnight delivery service to all registered securities depositories then in the business of holding substantial amounts of instruments of types comprising the Bonds, and, on the date notice is mailed to Bond Owners, to one or more Information Services. (iii) Each such further notice shall be published one time in a Financial Newspaper, or, if such publication is impractical or unlikely to reach a substantial number of the Owners of the Bonds, in some other financial newspaper or journal which regularly carries notices of redemption of other instruments s’~ to the Bonds, such publication to be made at least 30 days prior to the date fixed for redemption. (iv) Upon the payment of the Redemption Price of the Bonds being redeemed, each check or other transfer of funds issued for such purpose shall bear the CUSIP number identifying, by issue and maturity, the Bonds being redeemed with the proceeds of such check or other transfer. (i) Partial Redemption of Bonds. In the event only a portion of any Bond is called for redemption, then upon surrender of such Bond redeemed in part only, the City shall execute and the Trustee shall authenticate and deliver to the Owner, at the expense of the City, a new Bond or Bonds, of the same series and m~turity, of authorized denominations in agg~gate principal amount equal to the unredeemed portion of the Bond or Bonds. (j) Manner of Redemption. Whenever any Bonds are to be selected for redemption, the Trustee shall determine, by lot, the numbers of the Bonds to be redeemed, and shall notify the City thereof. (k) Purchase of Bonds in lieu of Redemption. In lieu of redemption of Bonds as provided in subsection (a) above, amounts in the Redemption Account of the Debt Service Fund may also be used and withdrawn by the Trustee at any time, upon the Request of the City filed with the Trustee no later than April 15 in any year, for the purchase of, Bonds at public or private sale as and when and at such prices (including brokerage anct other charges, but excluding accrued interest, which is payable from the Debt Service Fund) as the City may in its discretion determine, but not to exceed the principal amount of such Bonds plus the redemption premium applicable on the next ensuing optional redemption date. The City shall, at the time of any such purchase, pay to the Trustee for deposit in the Debt Service Fund the amount of any deficiency in such Fund which may be caused by such purchase. All Bonds purchased pursuant to this Section shall be cancelled. All Bonds redeemed pursuant to this Section and all Bonds purchased by the City pursuant to this subsection (k) shall be cancelled and destroyed pursuant to Section 9.09. SECTION 2.03. FOrm of Series A Bonds. The Series A Bonds, the Trustee’s certificate of authentication, and the assignment to appear thereon, shall be substantially in the respective forms set forth in Exhibit A attached hereto and by this reference incorporated herein, with necessary or appropriate variations, omissions and insertions, as permitted or required by this Indenture. SECTION 2.04. Execution of Series A Bonds. The Series A Bonds shall be signed in the name and on behalf of the City with the manual or facsimile signatures of its Mayor and its Director of Administrative Services and attested by the manual or facsimile signature of its City Clerk under the seal of the City. Such seal may be in the form of a facsimile of the City’s seal and shall be imprinted or impressed upon the Series A Bonds. The Series A Bonds shall then be delivered to the Trustee for authentication by it. In case any officer who shall have signed any of the Series A Bonds shall cease to be such officer before the Series A Bonds so signed shall have been authenticated or delivered by the Trustee or issued by the City, such Series A Bonds may nevertheless be authenticated, delivered and issued and, upon such authentication, delivery and issuej shall be as binding upon the City as though the individual who signed the same had continued to be such officer of the City. Also, any Series A Bond may be signed on behalf of the City by any’individual who on the actual date of the execution of such Series A Bond shall be the proper officer although on the nominal date of such Series A Bond such individual shall not have been such officer. Only such of the Series A Bonds as shall bear thereon a certificate of authentication in substantially the form set forth in Exhibit A, manually executed by the Trustee, shall be valid or obligatory for any purpose or entitled to the benefits of this Indenture, and such certificate of the Trustee shall be conclusive evidence that the Series A Bonds so authenticated have been duly authenticated and delivered hereunder and are entitled to the benefits of this Indenture. SECTION 2.05. Transfer of Series A Bonds. Any Series A Bond may, in accordance with its terms, be transferred upon the Bond Registration Books by the person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of such Series A Bond for cancellation, accompanied by delivery of a written instrument of transfer in a form approved by the Trustee, duly executed. Whenever any Series A Bond shall be surrendered for transfer, the City shall execute and the Trustee shall thereupon authenticate and deliver to the transferee a new Bond or Bonds of like tenor, maturity and aggregate principal amount. No Series A Bonds the notice of redemption of which has been mailed pursuant to Section 2.02(d) shall be subject to transfer pursuant to this Section. SECTION 2.06. Exchange of Series A Bonds. Series A Bonds may be exchanged at the Trust Office of the Trustee, for Series A Bonds of the same tenor and maturity and of other authorized denominations. No Series A Bonds the notice of redemption of which has been mailed pursuant to Section 2.02(d) shall be subject to exchange pursuant to this Section. SECTION 2.07. Temporary Bonds. The Bonds may be issued initially in temporary form exchangeable for definitive Bonds when ready for delivery. The temporary Bonds may be printed, lithographed or typewritten, shall be of such denominations as may be determined by the City and may contain such reference to any of the provisions of this Indenture as may be appropriate. Every temporary Bond shall be executed by the City and be registered and authenticated by the Trustee upon the same conditions and in substantially the same manner as the definitive Bonds. If the City issues temporary Bonds, it will execute and furnish definitive Bonds without delay, and thereupon the temporary Bonds may be surrendered, for cancellation, in exchange therefor at the Trust Office of the Trustee, and the Trustee shall authenticate and deliver in exchange for such temporary Bonds an equal aggregate principal amount of definitive Bonds of authorized denominations. Until so exchanged, the temporary Bonds shall be entitled to the same benefits under this Indenture as definitive Bonds authenticated and delivered hereunder. SECTION 2.08. Bond Registration Books. The Trustee will keep or cause to be kept at its Trust Office sufficient Bond Registration Books for the registration and transfer of the Bonds, which shall at all times during regular business hours be open to inspection by the City; and, upon presentation for such purpose, the Trustee shall, under such reasonable regulations as it may prescribe, register or transfer or cause to be registered or transferred, on said books, Bonds as hereinbefore provided. SECTION 2.09. Bonds Mutilated, Lost, Destroyed or Stolen. If any Bond shall become mutilated, the City, at the expense of the Owner of said Bond., shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of like maturity and principal amount in exchange and substitution for the Bond so mutilated, but only upon surrender to the Trustee of the Bond so mutilated. Every mutilated Bond so surrendered to the Trustee shall be cancelled by it and delivered to, or upon the order of, the City. If any Bond issued hereunder shall be lost, destroyed o.r stolen, evidence of such loss, destruction or theft may be submitted to the City and the Trustee and, if such evidence be satisfactory to them and indemnity satisfactory to them shall be given, the City, at the expense of the Bond Owner, shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of like maturity and principal amount in lieu of and in substitution for the Bond so lost, destroyed or stolen (or if any such Bond shall have matured or shall have been called for redemption, instead of issuing a substitute Bond the Trustee may pay the same without surrender thereof upon receipt of indemnity satisfactory to the Trustee). The City may require payment of a reasonable fee for each new Bond issued under this Section and of the expenses which may be incurred by the City and_ the Trustee. Any Bond issued under the provisions of this Section in lieu of any Bond alleged to be lost, destroyed or stolen shall constitute an original contractual obligation on the part of the City whether or not the Bond alleged to be lost, destroyed or stolen be at any time enforceable by anyone, and shall be equally and proportionately entitled to the benefits of this Indenture with all other Bonds secured by this Indenture. ARTICLE ffI ISSUE OF SERIES A BONDS; PARITY BONDS SECTION 3.01. Issll~r~ce of Series A Bonds. Upon the execution and delivery of this Indenture, the City shall execute and dehver Series A Bonds in the aggregate principal amount of Dollars ($ ) to the Trustee for authentication and delivery to the Original Purchaser thereof upon the Request of the City. SECTION 3.02. Application of Proceeds of Sale of Series A Bonds. Upon the receipt of payment for the Series A Bonds on the Closing Date, the Trustee shall apply the proceeds of sale thereof as follows: (a) The Trustee shall deposit in the Debt Service Fund the amount of ; (b) The Trustee shall transfer to the Escrow Bank, for deposit to the Escrow Fund, the amount of $ ...... for the purpose of refunding the Prior Bonds; and and and -(c) the Trustee shall deposit in the 1999 Project Fund the amount of $ (d) the Trustee shall deposit in the Reserve Account the amount of $ (e) The Trustee shall deposit in the Cost of Issuance Fund the remainder of such proceeds. SECTION 3.03. Reserve Account. On the Closing Date the Trustee shall deposit $.~ to the Reserve Account. An amount equal to the Reserve Requirement in the form of either cash, Surety Bond or other Qualified Surety Bond under Section 4.06Co) for the account of the Reserve Account, shall be maintained in the Reserve Account at all times; any deficiency therein shall be replenished from available Net Revenues pursuant to Section 4.03(4). The Reserve Requirement for an issue of Parity Bonds may be increased by any Parity Bonds Instrument establishing any Parity Bonds pursuant to Section 3.06. SECTION 3.04. 1999 Project Fund. There is hereby created a separate Fund to be known as the "City of Palo Alto Utility Revenue and Reflmding Bonds 1999 Project Fund", herein referred to as the "1999 Project Fund", to be held in trust by the Director of Administrative Services. The Director of Administrative Services shall disburse moneys in the 1999 Project Fund for the purpose o.f p.a.yin, g ,or ,r~. u~.’.._g ..the, payment of the costs of acquiring and constructing the 1999 Project, mcmmng t~ut not ttrmtect to all costs incidental to or connected with such acquisition and construction; in either case upon receipt by the Director of Administrative Services from time to time of a Request of the City which: (a) identifies the total amount of such costs to be paid pursuant to such Request, including all items of cost in such detail as may be available to the City; (b) states with respect to such disbursement (i) the requisition number, (ii) the amount to be disbursed for payment of such costs, and (iii) that each item of cost identified therein has been properly incurred, and is a proper charge against the 1999 Project Fund and has not been the basis of any previous disbursement; and (c) is accompanied by an invoice, if any. The City may apply any or all of the moneys on deposit in the 1999 Project Fund to the financing of any alternative project in place of any component of the 1999 Project upon the -17- filing with the Director of Administrative Services of a Certificate of the City stating that (i) such substitution will not have any adverse effect on the security ’for the 1999 Series A Bonds, and (ii) the alternative project identified will be of benefit to the Sewer System. The Certificate of the City shall be accompanied by an opinion of bond counsel substantially to the effect that such substitution will not adversely affect the exclusion of interest On the Bonds from gross income for federal income tax purposes. Any amounts remaining in the 1999 Project Fund after the date of completion of the 1999 Project shall, upon the filing with the Director of Administrative Services of a Request of the City, be transferred by the Director of Administrative Services to the Debt Service Fund to be applied to the payment of Debt Service Attributable to the Sewer System, as the same becomes due and payable. All interest earnings and profits or losses on the investment of amounts in the 1999 Project Fund shall be deposited in or charged to the 1999 Project Fund and applied to the purposes thereof. SECTION 3.05. Cost of Issuance Fund. There is hereby created a fund to be known as the "City of Palo Alto Utility Revenue Refunding Bonds, 1999 Series A Cost of Issuance Fund" (the "Cost of Issuance Fund"), which the City hereby covenants and agrees to cause to be maintained and which shall be held in trust by the Trustee. The moneys in the Cost of Issuance Fund shall be used in the manner provided by law solely for the purpose of the payment of Costs of Issuance upon receipt by the Trustee of Requests of the City therefor, on or after the Closing Date. Any funds remaining in the Cost of Issuance Fund on Decemb~er 1, 1999, shall be transferred by the Trustee to the Debt Service Fund. SECTION 3.06. Issuance of Parity Bonds. In addition to the Series A Bonds, the City may, by Parity Bonds Instrument, issue or incur other loans, advances or indebtedness payable from Net Revenues to be derived from the Sewer System or the Storm Water System, to provide financing for the Sewer System or the Storm Water System, in such principal amount as shall be determined by the City. The City may issue or incur any such Parity Bonds subject to the following specific conditions which are hereby made conditions precedent to the issuance and delivery of such Parity Bonds: (a) The City shall be in compliance with all covenants set forth in this Indenture. (b) The Net Revenues of the System for which such Parity Bonds are being issued, calculated on sound accounting principles, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the Parity Bonds Instrument pursuant to which such Parity Bonds are issued, as shown by the books of the City, plus, at the option of the City, any or all of the items hereinafter in this paragraph designated (i) and (ii), shall at least equal One Hundred percent (100%) of Maximum Annual Debt Service, with Maximum Annual Debt Service calculated on all Bonds to be Outstanding immediately subsequent to the issuance of such Parity Bonds which have a lien on Net Revenues of such System. The items any or all of which may be added to such Net Revenues for the purpose of issuing or incurring Parity Bonds hereunder are the following: (i) An allowance for Net Revenues from any additions to or improvements or extensions of the System to be made with the proceeds of such Parity Bonds, and also for Net Revenues from any such additions, improvements or extensions which have been made from moneys from any source but in any case which, during all or any part of such Fiscal Year or such twelve (12) month period, were not in service, all in an amount equal to ninety percent (90%) of the ¯ estimated additional average annual Net Revenues .to be derived from such additions, improvements and extensions for the first thirty-six (36) month period in which each addition, improvement or extension is respectively to be in operation, all as shown in the written report of an Independent Consultant engaged by the City; and (ii) An allowance for earnings arising’from any increase in the Charges which has become effective prior to the incurring of such additional indebtedness but which, during all or any part of such Fiscal Year or such twelve (12) month period, was not in effect, in an amount equal to the amount by which the Net Revenues would have been increased if such increase in Charges had been in effect during the whole of such Fiscal Year or such twelve (12) month period, all as shown in the written report of an Independent Consultant engaged by the City. (c) The Net Revenues of the System for which such Parity Bonds are being issued, calculated on sound accounting principles, as shown by the books of. the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the Parity Bonds Instrument pursuant to which such Parity Bonds are issued_, as shown, by. the. bo~. l~., o.! the City, plus, at the option of the City, any or all of the items l~ereinafter m trus paragraph designated (i), (ii) and (iii), shall at least equal One Hundred Twenty-Five percent (125%) of Maximum Annual Debt Service, with Maximum Annual Debt Service calculated on all Bonds to be Outstanding immediately subsequent to the issuance of such Parity Bonds which have a lien on Net Revenues of such System. The items any or all of which may be added to such Net Revenues for the purpose of issuing or incurring Parity Bonds hereunder are the following: (i) An allowance for Net Revenues from any additions to or improvements or extensions of the System to be made with the proceeds of such Parity Bonds, and also for Net Revenues from any such additions, improvements or extensions which have been made from moneys from any source but in any case which, during all or any part of such Fiscal Year or such twelve (12) month period, were not in service, all in an amount equal to ninety percent (90%) of the estimated .additional average annual Net Revenues to be derived from such additions, improvements and extensions for the first thirty-six (36) month period in which each addition, improvement or extension is respectively to be in operation, all as shown in the written report of an Independent Consultant engaged by the City; (ii) An allowance for earnings arising from any increase in the Charges which has become effective prior to the incurring of such additional indebtedness but which, during all or any part of such Fiscal Year or such twelve (12) month period, was not in effect, in an amount equal to the amount by which the Net Revenues would have been increased if such increase in Charges had been in effect during the whole of such Fiscal Year or such twelve (12) month period, all as shown in the written report of an Independent Consultant engaged by the City; and (iii) Funds then on hand in Available Reserves. (c) The Parity Bonds Instrument providing for the issuance of such Parity Bonds under this Section 3.06 shall provide that: (i) The proceeds of such Parity Bonds shall be applied to. the acquisition, construction, improvement, financing or refinancing of additional facilities, improvements or extensions of existing facilities within the System, or otherwise for facilities, improvements or property .whi..ch the Ci~ de, te .rmin,es ,are of.benefit to the System, or for the purpose ot retunding any t~onas m wno~e or m part, including all costs (including costs of issuing such Parity Bonds and including capitalized interest on such Parity Bonds during any period which the City deems necessary or advisable) relating thereto; (ii) Interest on such Parity Bonds shall be payable on an Interest Payment Date; (iii) The principal of such Parity Bonds shall be payable on June I in any year in which principal is payable; and (iv) Money or a Qualified Surety Bond as authorized by Section 4.06(b)) shall be deposited in a reserve account for such Parity Bonds from the proceeds of the sale of such Parity Bonds or otherwise equal to the Reserve Requirement. SECTION 3.07. No Additional Prior Lien Bonds. No additional Bonds shall be issued pursuant to the 1990 Indenture. SECTION 3.08. Validity of Bonds. The validity of the authorization and issuance of the Bonds shall not be affected in any way by any proceedings taken by the City for the acquisition or construction of the Project, or by any contracts made by the City in connection therewith, and the recital contained in the Bonds that the same are issued pursuant to the Bond Law shall be conclusive evidence of their validity and of the regularity of their issuance. ARTICLE IV PLEDGE OF NET REVENUES; ~S AND ACCOUNTS SECTION 4.01. Pledge of Net Revenues, Revenue Fund. (a) The City hereby transfers, places a charge upon, assigns and sets over to the Trustee, for the benefit of the Owners, that portion of the Net Revenues which is necessary to pay the principal or Redemption Price of and interest on the Bonds in any Fiscal Year, together with aU moneys on deposit in the Debt Service Fund, and such portion of the Net Revenues is hereby irrevocably pledged to the punctual payment of the principal or Redemption Price of and interest on the Bonds. The Net Revenues shall not be used for any other purpose while any of the Bonds remain Outstanding, except that out of Net Revenues there may be apportioned and paid such sums for such purposes, as are expressly permitted by this Article. Said pledge shall constitute a first, direct and exclusive charge and lien on the Net Revenues for the payment of the principal or Redemption Price of and interest on the Bonds in accordance with the terms thereof, subject only to the lien of the Prior Bonds. (b) The Net Revenues constitute a trust fund for the security and payment of the principal or Redemption Price of and interest on the Bonds. The general fund of the City is not liable and the credit or taxing power of the City is not pledged for the payment of the principal or Redemption Price of and interest on the Bonds. The Owner of the Bonds shall not compel the exercise of the taxing power by the City or the forfeiture of its property. The principal or Redemption Price of and interest on the Bonds are not a debt of the City, nor a legal or equitable pledge, charge, lien or encumbrance, upon any of its property, or upon any of its income, receipts, or revenues except the Pledged Net Revenues of the Enterprise. SECTION 4.02. Receipt and Deposit of Revenues. The City covenants and agrees that all Gross Revenues, when and as received, will be received and held by the City in trust hereunder and will be deposited by the City in the Revenue Fund (which has heretofore been created pursuant to the 1990 Indenture and now exists in the City Treasury) and will be accounted for through and held.in trust in the Revenue Fund, and the City s, ha, ll o.~y ha,ve,.,such beneficial right or interest in any of such money as in this Indenture proviaea. ,am such ~ross Revenues shall be transferred, disbursed, allocated and applied solely to the uses and purposes hereinafter in this Article set forth, and shall be accounted for separately and apart from all other money, funds, accounts or other resources of the City. SECTION 4.03. Establishment of Funds and Accounts and Allocation of Revenues Thereto. The Debt Service Fund, as a special Fund, and the Redemption Account and the Reserve Account, as special Accounts therein, are hereby created. The Debt Service Fund and the Redemption Account and the Reserve Account therein shall be held and maintained by the Trustee. All Gross Revenues shall be held in trust by the Director of Administrative Services in the Revenue Fund and shall be applied, transferred, used and withdrawn only for the purposes hereinafter authorized in this Article. (2) Operating Costs. The Director of Administrative Services shall first pay from the moneys in the Revenue Fund the budgeted Maintenance and Operation Costs as such Costs become due and payable. (3) Debt Service Fund~ On or before the second day prior to each Interest Payment Date, beginning , the Director.of Administrative Services shall transfer from the Revenue Fund to the Trustee for deposit in the Debt Service Fund (i) an amount equal to the aggregate amount of interest to become due and pay.able on all Outstanding Bonds on the next succeeding Interest Payment Date, plus (ii) beginning an amount equal to the aggregate amount of Principal Installments becoming due and payable on all Outstanding Bonds on the next succeeding Principal Installment Date. All interest earnings and profits or losses on the investment of amounts in the Debt Service Fund shall be deposited in or charged to the Debt Service Fund and applied to the purposes thereof. No transfer and deposit need be made into the Debt Service Fund if the amount contained therein, taking into account investment earnings and profits, is at least equal to the Principal Installments or Principal Installments and interest to become due on the next Interest Payment Date or Principal Installment Date upon all Outstanding Bonds. (4) Reserve Account. After making the payments, allocations and transfers provided for in subsections (2) and (3) above, if the balance in the Reserve Account is less than the Reserve Requirement, the deficiency shall be restored by transfers from the first moneys which become available in the Revenue Fund to the Trustee for deposit in the Reserve Account, such transfers to be made no later than the times provided in Section 4.09(a).. (5) S~. As l~ng as all of the foregoing payments, allocations and transfers are made at the times and in the manner set forth above in subsections (2) to (4), inclusive, any moneys remaining in the Revenue Fund may at any time be treated as surplus and applied as provided in Section 4.07. SECTION 4.04. Application of Debt Service Fund. (a) The Trustee shall withdraw from the Debt Service Fund, prior to each Interest Payment Date, an amount equal to the Interest Requirement pa_yab!e_ o.n suc~. Interest Payment Date, and shall cause the same to be applied to the payment of said interest when due and is hereby authorized to apply the same to the payment of such interest by check or draft (or by wire transfer, as the case may be), as provided in Section 2.01. (b) The Trustee shall withdraw from the Debt Service Fund, prior to each Principal Installment Date, an amount equal to the principal amount of the Outstanding Serial Bonds, if any, maturing on.said Principal Installment Date and shall cause the same to be applied to the payment of the principal of said Bonds when due and is hereby authorized to apply the same to such payment upon presentation and surrender of the Bonds as they become due and payable, as provided in Section 2.01. (c) All withdrawals and transfers under the provisions of subsection (a) or subsection (b) of this Section shall be made not earlier than one (1) day prior to the Interest Payment Date or Principal Installment Date to which they relate, and the amount so withdrawn or transferred shall, for the purposes of this Indenture, be deemed to remain in and be part of the appropriate Account until such Interest Payment Date or Principal Installment Date. SECTION 4.05. Application of Reserve Account. (a) In General. If at any time there shall not be sufficient amounts in the Debt Service Fund to make payment of Principal Installments or Redemption Price of or interest on the Bonds, the Trustee shall withdraw from the Reserve Account and pay into the app.ropriateFund or Account the amount of the deficiency. Any amounts in the Reserve Account m excess of the Reserve Requirement.(whether derived from interest or gain on investments or otherwise) shall, on June 2 of each year, be paid by the Trustee to the Director of Administrative Services for deposit in the Revenue Fund. (b) Oualified Surety Bond. In lieu of making the Reserve Requirement in compliance with Sections 3.02(b) and 3.03(a) or 4.06(b), or in substitution therefor, at any time and from time to time, the City may deliver to the Trustee one or more Qualified Surety Bonds. Any such Qualified Surety Bond shall provide that the Trustee is entitled to draw amounts thereunder when required by the provisions of this Indenture to make transfers from the Reserve Account to the Debt Service Fund in the event of a deficiency in any such account, provided that, in any such event, the Trustee shall first apply to any such deficiency the amount of cash (including cash represented by investments) then on deposit in the Reserve Account. (c) Cash to the City. To the extent that the Reserve Requirement has been satisfied by delivery of a Qualified Surety Bond under Section 4.05(b), or any cash or Authorized Investments on deposit in the Reserve Account shall be paid by the Trustee to the City. SECTION 4.06. Application of Redemption Account. On or before the date which is at least forty-five (45) days prior to any Interest Payment Date on which Series A Bonds are subject to redemption pursuant to Section 2.02(a) or on which any Parity Bonds are subject to . optional redemption pursuant to the provisions of the Parity Bonds Instrument authorizing such Parity Bonds, the Director of Administrative Services shall transfer from the Revenue Fund to the Trustee for deposit in the Redemption Account an amount at least equal to the Redemption Price (excluding accrued interest, which is payable from the Debt Service Fund) of such Bonds to be redeemed on such Interest Payment Date. In addition, the Director of Administrative Services shall transfer to the Trustee for deposit in the Redemption Account all amounts required to redeem any Series A Bonds which are subject to redemption pursuant to Section 2.02 (b) and any Parity Bonds which are subject to redemption pursuant to any similar provision of the Parity Bonds Instrument authorizing such Parity Bonds, when and as such amounts become available. Amounts in the Redemption Account shall be applied by the Trustee solely forthe purpose of paying the Redemption Price of Series A Bonds to be redeemed pursuant to Sections 2.02 (a) or (b) and to pay the purchase price in the same manner and subject to the same limitation as purchasers of Bonds under Section 2.02(k) or the Redemption Price of any Parity Bonds to be redeemed pursuant to similar provisions of the Parity Bonds Instrument authorizing such Parity BOnds. If after all of the Bonds have been paid or deemed to have been paid, there are moneys remaining in the Redemption Account, such moneys shall be transferred by the Trustee to the Director of Administrative Services for deposit in the Revenue Fund. SECTION 4.07. S~. Moneys remaining in the Revenue Fund after making the payments, allocations and transfers provided for in subsections (2), (3), (4), and (5) of Section 4.03 shall be applied by the Director of Administrative Services as required by the city charter. SECTION 4.08. Investments. All moneys in the Revenue Fund may be invested by the City from time to time in any Authorized Investments. All moneys in the Debt Service Fund and Cost of Issuance Fund shall be invested by the Trustee solely in Authorized Investments, as directed pursuant to a Request of the City. In the absence of any such Request of the City, the Trustee may (but shall not be required to) invest any such moneys in money market funds whose investments are restricted to Federal Securities, selected by the Trustee, which by their terms mature .prior to the date on which such moneys are required .to be paid out hereunder. Obligations purchased as an investment of moneys in any Fund or Account shall be deemed to be part of such Fund or Account, and all interest or gain derived from the investment of amounts in any of the Funds or Accounts established hereunder shall be deposited in the Fund or Account from which such investment was made; and shall be accounted for and applied as provided in Section 4.04(c) (with respect to the Debt Service Fund) and Section 4.05(a) (with respect to the Reserve Account). For purposes of acquiring any investments hereunder, the Trustee may commingle funds held by it hereunder with the written approval of the City. The Trustee may act as principal or agent in the acquisition of any investment. The Trustee shall incur no liability for lossesarising from any investments made pursuant to this Section. SECTION 4.09. Valuation; Investments. (a) Method of Valuation and Frequency. of Valuation. In computing the amount in any Fund or Account, Authorized Investments shall be valued at the lower of the cost or the market price, exclusive of accrued interest. With respect to all Funds and Accounts, valuation shall occur annually, except in the event of a withdrawal from the Reserve Account, whereupon securities shall be valued immediately after such withdrawal. If amounts on deposit in the Reserve Account shall, at any time, be less than the Reserve Requirement, such deficiency shall be made up from the first available moneys received after making the required deposits to the Debt Service l~und (i) over a period of not more than four (4) months, in four (4) substantially equal payments, in the event such deficiency results from a decrease in the market value of the Authorized Investments on deposit in the Reserve Account or (ii) over a period of not more than twelve (12) months, in twelve (12) substantially equal payments, in the event such deficiency results from a withdrawal from such Account. (b) Investment of Amounts Representing Accrued Interest. All amounts representing accrued interest shall be held by the Trustee in the Debt Service Fund, pledged solely to the payment of interest on the Bonds and invested only in Federal Securities maturing at such times and in such amounts as are necessary to match the interest payments to which they are pledged. ARTICLE V COVENANTS OF THE CITY; SPECIAL TAX COVENANTS SECTION 5.01. Punct~’la] Payment; Compliance With Documents. The City shall punctually pay or cause to be paid the interest and principal to become due with respect to all of the Bonds in strict conformity with the terms of the Bonds and of this Indenture, and will faithfully observe and perform all of the conditions, covenants and requirements of this Indenture and all Parity Bonds Instruments. SECTION 5.02. Against Encumbrances. The City will not mortgage or otherwise encumber, pledge or place any char.ge upon the Enterprise or any part thereof, or upon any of the Net Revenues, except as provided in the Indenture; provided, however, that nothing in this Section 5.02 nor elsewhere in this Indenture shall be construed to prevent the City from entering into long-term contracts to finance supplies of water, gas, or electric energy, payments under which are accounted for as Maintenance and Operation Costs under the definition thereof in Section 1.01. SECTION 5.03. Discharge of Claims. The City covenants that in order to fully preserve and protect the priority and security of the Bonds the City shall pay from the Net Revenues and discharge all lawful claims for labor, materials and supplies furnished for or in connection with the Enterprise which, if unpaid, may become a lien or charge upon the Net Revenues prior or superior to the lien of the Bonds and impair the security of the Bonds. The City shall also pay from the Net Revenues all taxes and assessments or other governmental charges lawfully levied or assessed upon or in respect of the Enterprise or upon any part thereof or upon any of the Net Revenues therefrom. SECTION 5.04. Acquisition, Construction or Financing of any Project and Improvements to the Enterprise. The City will acquire, construct, or finance any Project, as defined in a Parity Bonds Instrument, and Improvement to the Enterprise to be financed with the proceeds of any Parity Bonds with all practicable dispatch, and such Project and Improvement will be made in an expeditions manner and in conformity with laws so as to complete the same as soon as possible. SECTION 5.05. Maintenance and Operation of Sewer System and Storm Water System in Efficient and Economical Manner. The City covenants and agrees to maintain and operate the Sewer System and Storm Water System in an efficient and economical manner and to operate, maintain and preserve the Sewer System and Storm Water System in good repair and working order. SECTION 5.06. Against Sale, Eminent Domain. (a) The City will not sell, lease or otherwise dispose of the Sewer System and Storm Water System or any part thereof essential to the proper operation of the Enterprise or to the maintenance of the Net Revenues except as herein expressly permitted. The City will not. enter. into any lease or agreement which impairs the operation of the Enterprise or any part ~ereot necessary to secure adequate Net Revenues for the payment of the interest on and principal or Redemption Price, if any, on the Bonds, or which would otherwise impair the rights of the Holders with respect to the Net Revenues or the operation of the Sewer System and Storm Water System. Any real or personal property which has become non-operative or which is not needed for the efficient and proper operation of the Enterprise, or any material or equipment which has worn out, may be sold at not less than the market value thereof without the consent of the Holders if such sale will not reduce Net Revenues and if all of the Net Proceeds of such sale are deposited in the Revenue Fund. (b) If all or any part of the Sewer System or Storm Water System shall be taken by eminent domain proceedings, the Net Proceeds realized by the City therefrom shall be deposited by the City with the Trustee in a special hand in trust and applied by the City to the cost of acquiring or constructing or financing Improvements to the Sewer System or Storm Water System if (A) the City first secures and files with the Trustee a Certificate of the City showing (i) the estimated loss in annual Net Revenues, if any, suffered, or to be suffered, by the City by reason of such eminent domain proceedings, (ii) a general description of the Improvements to the’Enterprise then proposed to be acquired or constructed by the City from such Net Proceeds, and Off) an estimate of the additional Net Revenues to be derived from such Improvements; and 03) the Trustee, on the basis of such Certificate of the City, determines that such additional Net Revenues will sufficiently offset the loss of Net Revenues, resulting from such eminent domain proceedings so that the ability of the City to meet its obligations hereunder will not be substantially impaired, which determination shall be final and conclusive. If the foregoing conditions are met, the City shall then promptly proceed with the acquisition or construction or financing of such Improvements substantially in accordance with such Certificate of the City and payments therefor shall be made by the Trustee from such Net Proceeds and from other moneys of the City law .ftdly available therefor, and any balance of such Net Proceeds not required by the City for the purposes aforesaid shall be deposited in the Revenue Fund. If the foregoing conditions are not met, then such Net Proceeds shall be applied by the Trustee pro rata to the redemption or purchase of the Bonds of each Series then Outstanding in the proportion which the principal amount of the Outstanding Bonds of each Series bears to the aggregate principal amount of all Bonds then Outstanding. If the Trustee is unable to purchase or redeem Bonds in amounts sufficient to exhaust the available moneys allocable to each such Series, the remainder of such moneys for each such Series shall be held in trust by the Trustee and applied to the payment of the Bonds of such Series as the same become due by their terms, and, pending such application, such remaining moneys may be invested by the Trustee in the manner provided in Section 4.08 for the investment of moneys in the Reserve Account. SECTION 5.07. Insurance. The City covenants that it shall at all times maintain such insurance on the Sewer System or Storm Water System as is customarily maintained with respect to works and properties of like character against accident to, loss of or damage, to such works or properties. If any useful part of the Sewer System or Storm Water System shall be damaged or destroyed, such part shall be restored to use. The. Net Proceeds of insurance against accident to or destruction of the physical Sewer System or Storm Water System shall be used for repairing or rebuilding the damaged or destroyed portions of the Sewer System or Storm Water System, (to the extent that such repair or rebuilding is determined by the City to be useful or of continuing value to the Sewer System or Storm Water System) and to the extent not so applied, shall be applied to the redemption of the Outstanding Bonds issued on a pro r.ata basis, and for such purpose shall be paid into the Redemption Account. Any such insurance shall be in the form of policies or contracts for insurance with insurers of good standing and shall be payable to the City, or may be in the’form of self- insurance by the City. The City shall establish such fund or funds or reserves as are necessary to provide for its share of any such self-insurance. The City shall file or cause to be filed with the Trustee, annually within one hundred twenty (120) days after the dose of each Fiscal Year, a Certificate of the City (a) setting forth a description in reasonable detail of the insurance then in effect, including any self-insurance fund, maintained pursuant to the requirements of this Section, (b) staling that the City is then in compliance with the requirements of this Section, and (b) stating whether during the preceding Fiscal Year any loss has been incurred with respect to the Enterprise and, if so, the amount of Net Proceeds of insurance, including the Net Proceeds of any self-insurance fund, covering such loss and specifying the reasonable and necessary costs of repair, reconstruction or replacement thereof. SECTION 5.08. Records and Accounts. The City covenants that it shall keep proper books of record and accounts of the Enterprise, separate from all other records and accounts, in which complete and correct entries shall be made of all transactions relating to the Sewer System and Storm Water System. Said books shall, upon reasonable request, be subject to the inspection of the Owners of not less than ten percent (10%) of the Outstanding Bonds or their representatives authorized in writing. The City covenants that it will cause the books and accounts of the Sewer System and Storm Water System to be audited annually by an Independent Certified Public Accountant and will make available for inspection by the Bond Owners at the office of the Trustee in San Francisco, California, upon reasonable request, a copy of the report of such Independent Certified Public Accountant. The City covenants that it will cause to be prepared annually, not more than one hundred eighty (180) days after the dose of each Fiscal Year, as a part of its regular annual financial report, a summary statement showing the amount of Gross Revenues and the amount of all other funds collected which are required to be pledged or otherwise made available as security for payment of principal of and interest on the Bonds, the disbursements from the Gross Revenues and other funds in reasonable detail, and a general statement of the financial and physical condition of the Enterprise. The City shall furnish a copy of the statement to the Trustee, and upon written request, to any Bond Owner. SECTION 5.09. Protection of Security and Rights of Owners. The City will preserve and protect the security of the Bonds and the rights of the Owners, and will warrant and defend their rights against all claims and demands of all persons. From and after the sale and delivery of any Parity Bonds by the City, such Parity Bonds shall be incontestable by the City. SECTION 5.10. Against Competitive Facilities. The City will not acquire, construct, operate or maintain any system or utility within the service area of the City that would be competitive with the Sewer System and Storm Water System. SECTION 5.11. Payment of Taxes, Etc. The City will pay and ~ge all taxes, assessments and other governmental charges which may hereafter be lawfully imposed upon the Enterprise or any part thereof or upon any Revenues when the same shall become due. The City will duly observe and conform with all valid requirements of any governmental authority relative to the Sewer System and Storm Water System or any part thereof, and will comply with all requirements-with respect to any state or federal grants received to assist in paying for the costs of the acquisition, construction or financing of any Improvements to the Sewer System and Storm Water System. SECTION 5.12. Rates and Charges. (a) The City shall fix, prescribe, revise and collect Charges for the Sewer System during each Fiscal Year which (together with other funds transferred from stabili~.ation reserve funds for the Sewer System, and which are lawfully available to the City for payment of any of the following amounts during such Fiscal Year) are at least sufficient, after making allowances for contingencies and error in the estimates, to pay the following amounts in the following order: (i) all Maintenance and Operation Costs of the Sewer System estimated by the City to become due and payable in such Fiscal Year; (ii) the Debt Service attributable to the Sewer System; (iii) all other payments required for compliance with this Indenture and the instruments pursuant to which any Parity Bonds relating to the Sewer System shall have been issued; and (iv) all payments required to meet any other obligations of the City which are charges, liens, encttmbrances upon or payable from the Gross Revenues of the Sewer System or the Net Revenues of the Sewer System. In addition, the City shall fix, prescribe, revise and collect Charges for the Sewer System during each Fiscal Year which, when added to an Allocable Share of the balance then on hand in Available Reserves, are sufficient to yield Net Revenues of the Sewer System at least equal to one hundred twenty-five percent (125%) of the amounts payable under the preceding clause (b) in such Fiscal Year for Bonds which have a lien on such Net Revenues. (b) The City shall fix, prescribe, revise and collect Charges for the Storm Water System during each Fiscal Year which (together with other funds transferred from stabili~.ation reserve funds for the Storm Water System, and which are lawfully available to the city for payment of any of the following amounts during such Fiscal Year) are at least sufficient, after making allowances for contingencies and error in the estimates, to pay the following amounts in the following order: (i) all Maintenance and Operation Costs of the Storm Water System estimated by the City to become due and payable in such Fiscal Year; (ii) the Debt Service Attributable to the Storm Water System during such Fiscal Year; (iii) all other payments required for compliance with this Indenture and the instruments pursuant to which any Parity Bonds relating to the Storm Water System shall have been issued; and (iv) all paymer~ts required to meet any other obligations of the City which are charges, liens, encumbrances upon or payable from the Gross Revenues of the Storm Water System or the Net Revenues of the Storm Water System. In addition, the City shall fix, prescribe, revise and collect Charges for the Storm Water System during each Fiscal Year which, when added to an Allocable Share of the balance then on hand in Available Reserves, are sufficient to yield Net Revenues of the Storm Water System a t least equal to one hundred twenty-five percent (125%) of the amounts payable under the preceding clause (ii) in such Fiscal Year for Bonds which have a lien on such Net Revenues. (c) To the extent that the City appropriates funds into a stabili:,.ation reserve fund for a System, a deduction shall be made from Gross Revenues of such System in the Fiscal Year during which said transfer occurred for purposes of calculations to be made under this Section 5.12 and Section 3.06. To the extent that the City appropriates funds from a stabilization reserve fund for a System into the Revenue Fund, the City may count the funds so transferred as Gross Revenues in the Fiscal Year in which said transfer occurs, for purposes of this Section 5.12 and Section 3.06. SECTION 5.13. Maintenance of Available Reserves; Transfers Therefrom. (a) The City shall maintain the funds on hand in Available Reserves in an aggregate amount at least equal to five (5.0) times Maximum Annual Debt Service. (19) The City shall transfer from Available Reserves, to any System, as needed, amounts sufficient to enable the City to pay all Maintenance and Operation Costs and all Debt Service, when and as the same become due and payable. SECTION 5.14. No Priori.ty for Additional Obligations. The City covenants that no additional bonds or other obligations shall be issued or incurred having any priority in payment of principal or interest out of the Net Revenues over the Bonds. Nothing in this Indenture shall prohibit or impair the authority of the City to issue bonds or other obligations secured by a lien on Gross Revenues or Net Revenues which is subordinate to the lien established hereunder, upon such terms and in such principal amounts as the City may determine. SECTION 5.15. No Arbitraae. The City shall not take, nor permit nor suffer to be taken any action with respect to the prc~ceeds of any of the Bonds which would cause any of the Bonds to be "arbitrage bonds" within the meaning of the Tax Code. SECTION 5.16. Information Report. The Director of Administrative Services is hereby directed to assure the filing of an information report for the Series A Bonds in compliance with Section 149 (e) of the Tax Code. SECTION 5.17. P.rivate Business Use Limitation. Not more than ten percent (10%) of the Net Proceeds of the Series A Bonds shall be used in a manner which would cause the Series A Bonds to become "private activity bonds" under and within the meaning of Section 141 (a) of the Tax Code. SECTION 5.18. Private Loan Limitation. Not more than five percent (5%) of the Net Proceeds of the Series A Bonds shall be used, directly or indirectly, to make or finance a loan (other than loans constituting Nonpurpose Obligations or assessments) to persons other than state or local government units. SECTION 5.19. Federal Guarantee Prohibition. The City shall not take any action or permit or suffer any action to be taken if the result of the same would be to cause any of the Series A Bonds to be "federally guaranteed" within the meaning of section 149(b) of the Tax Code. SECTION 5.20. Non-application to Taxable Bonds. None of the provisions of Sections 5.09 to 5.13, inclusive, shall apply to Bonds the interest on which is not subject to exclusion from gross income under applicable federal income tax laws and regulations. SECTION 5.21. Further A~surances, The City will adopt, make, execute and deliver any and all such further resolutions, instruments and assurances as may ..be. reasonably necessary or proper to carry out the intention or to facilitate the performance of this Indenture, and for the better assuring and confirming unto the Owners of the Bonds the rights and benefits provided in this Indenture. SECTION 5.22. Con’tmuing Disclosure. The City will provide information on the financial condition of the relevant System to any Bond Owner or_ other, in_ter~, t.ed, per~...n aupo~ request and with payment of the City-prescribed handling costs thereoL ~ucla mtormanon. be limited to financial statements and staff reports which have previously been distributed to the City Council. Additionally, the City will file annually withthe Trustee a copy of its audited financial reports. ARTICLE VI THE TRUSTEE SECTION 6.01. Appointment of Trustee. U.S. Bank Trust National Association in San Francisco, California, a national banking association organized and existing under and by virtue of the laws of the United States of America, is hereby appointed Trustee by the City for the purpose of receiving all moneys required to be deposited with the Trustee hereunder and to allocate, use and apply the same as provided in this Indenture. The City agrees that it will maintain a Trustee having a corporate trust office in San Francisco, California, with a combined capital and surplus of at least One Hundred Million Dollars ($100,000,000), and subject to supervision or examination by federal or State authority, so long as any Bonds are Outstanding. If such bank or trust company publishes a report of condition at least annually pursuant to law or to the requirements of any supervising or examining authority above referred to, then for the purpose of this Section 5.01 the combined capital and surplus of such bank or trust company shall be deemed to be its combined capital and surplus as set forth in its most recent report of condition so published. The Trustee is hereby authorized to pay the Bonds when duly presented for payment at maturity, or on redemption or purchase prior to maturity., and to cancel all Bonds upon payment thereof. The Trustee shall keep accurate records of all funds administered by it and of all Bonds paid and discharged. SECTION 6.02. Acceptance of Trusts. The Trustee hereby accepts the trusts imposed upon it by this Indenture, and agrees to perform said trusts, but only upon and subject to the following express terms and conditions: (a) The Trustee, prior to the occurrence of an Event of Default and after curing of all Events of Default which may have occurred, undertakes to perform such duties and only such duties as are specifically set forth in this Indenture. In case an Event of Default hereunder has occurred (which has not been cured or waived) the Trustee may exercise such of the rights and powers vested in it by this Indenture, and shall use the same degree of care and skill in their exercise, as a prudent and reasonable man would exercise or use under the circumstances in the conduct of his own affairs. (b) The Trustee may execute any of the trusts or powers hereof and perform the duties required of it hereunder by or through attorneys, agents, or receivers but shall be answerable for the selection of the same in accordance with the standard specified above, and shall be entitled to advice of counsel concerning all matters of trust’ and its duty hereunder. (c) The Trustee shall not be responsible for any recital herein, or in the Bonds, or for the validity of this Indenture or any of the supplements thereto or instruments of further assurance, or for the sufficiency of the security for the Bonds issued here~mder or intended to be secured hereby and the Trustee shall not be bound to ascertain or inquire as to the observance or performance of any covenants, conditions or agreements on the part of the City hereunder. The Trustee shall not be responsible or liable for any loss suffered in connection with any investment of funds made by it in accordance with Section 4.08. (d) The Trustee shall not be accountable for the use of any proceeds of sale of the Bonds delivered hereunder. The Trustee may become the Owner of Bonds secured hereby with the same rights which it would have ff not the Trustee; may acquire and dispose of other bonds or evidence of indebtedness of the City with the same rights it would have if it were not the Trustee; and may act as a depositary for and permit any of its officers or directors to act as a member of, or in any other capacity with respect to., any committee formed to protect the rights of Owners of Bonds, whether or not such committee shall represent .the Owners of the majority in principal amount of the Bonds (e) In the absence of bad faith on its part, the Trustee shall be protected in acting upon any notice, request, consent, certificate, order, affidavit, letter, telegram or other paper or document believed by it to be genuine and correct and to have been signed or sent by the proper person or persons. Any action taken or omitted to be taken by the Trustee in good faith and without negligence pursuant to this .I~d. enture upon ~e ~[.u.est or authority or consent of any person who at the time of making such request or grvmg such authority or consent is the Owner of any Bond, shall be conclusive and binding upon all future Owners of the same Bond and upon Bonds issued in exchange therefor or in place thereof. The Trustee shall not be bound to recognize any person as an Owner of any Bond or to take any action at his request unless the ownership of such Bond by such person shall be reflected on the Bond Registration Books. (f) As to the existence or non-existence of any fact or as to the s~ficien.CYr~r validity of any instrument, paper or proceeding, the Trustee shall b.e entifle.d to. ~y, upon a Certificate of the City as sufficient evidence of the facts thereto contamecl ana prior ~o the occurrence of an Event of Default hereunder of which the Trustee has been given notice or is deemed to have notice, as provided in Section 6.02(h) hereof, shall also be at liberty to accept a similar certificate to the effect that any particular dealing, transaction or action is necessary or expedient, but may at its discretion secure such further evidence deemed by it to be necessary or advisable, but shall in no case be bound to secure the same. The Trustee may accept a Certificate of the City to the effect that an authorization in the form therein set forth has been adopted by the City, as conclusive evidence that such authorization has been duly adopted and is in full force and effect. (g) The permissive right of the Trustee to do things enumerated in this Indenture shall not be construed as a duty and it shall not be answerable for other than its negligence or willful default. The immunities and exceptions from liability of the Trustee shall extend to its officers, directors, employees and agents. (h) The Trustee shall not be required to take notice or be deemed to have notice of any Event of Default hereunder except failure by the City to make any of the payments to the Trustee required to be made by the City pursuant hereto or failure by the City to file with the Trustee any document required by this Indenture to be so filed subsequent to the issuance of the Bonds, unless the Trustee shall be specifically notified in writing of such default by the City or by the Owners of at least twenty-five ..percent (25%) in aggregate principal amount of the Bonds then Outstanding and all notices or other instruments required by this Indenture to be delivered to the Trustee must, in order to be effective, be delivered at the Trust Office of the Trustee, and in the absence of such notice so delivered the Trustee may conclusively assume there is no Event of Default hereunder except as aforesaid. (i) At any and all reasonable times the Trustee, and its duly authorized agents, attorneys, experts, engineers, accountants and representatives, shall have the right fully to inspect the Enterprise, including all books, papers and records of the City pertaining to the Enterprise and the Bonds, and to take such memoranda from and with regard thereto as may be desired but which is not privileged by statute or by law. (j) The Trustee shall not be required to give any bond or s.urety in r.espect of the execution of the said trusts and powers or-otherwise in respect of the premases. (k) Notwithstanding anything elsewhere in this indenture with respect to the execution of any Bonds, the withdrawal of any cash, the release of any property, or any action whatsoever within the purview of this indenture, the Trustee shall have the right, but shall not be required, to demand any showings, certificates, opinions, appraisals or other information, or corporate action or evidence thereof, as may be deemed desirable for the purpose of establishing the right of the City to the execution of any Bonds, the withdrawal of any cash, or the taking of any other action by the Trustee. (1) Before taking the action referred to in Section 8.03 the Trustee may require that a satisfactory indemnity bond be furnished for the reimbursement of all expenses to which it may be put and to protect it against all liability, except liability which is adjudicated to have resulted from its negligence or willful default in connection with any such action. (m) All moneys received by the Trustee shall, until used or applied or invested as herein provided, be held in trust for the purposes for which they were received but need not be segregated from other funds except to the extent required by law. The Trustee shall not be under any liability for interest on any moneys received hereunder except such as may be agreed upon. SECTION 6.03. Fees, Charges and Expenses of Trustee. The Trustee shall be entitled to payment and reimbursement for reasonable fees for its services rendered hereunder and all advances, counsel fees (including expenses) and other expenses reasonably and necessarily made or incurred by the Trustee in connection with such services. Upon the occurrence of an Event of Default hereunder, but only upon an Event of Default, the Trustee shall have a first lien with right of payment prior to payment of any Bond upon the amounts held hereunder for the foregoing fees, charges and expenses incurred by it respectively. SECTION 6.04. Notice to Bond Owners of Default. If an Event of Default hereunder occurs with respect to any Bonds, of which the Trustee has been given or is deemed to have notice, as provided in Section 6.02(h) hereof, then the Trustee shall promptly give written notice thereof by first-class mail to the Owner of each such Bond, unless such Event of Default shall have been cured before the giving of such notice; provided, however, that unless such Event of Default consists of the failure by the City to make any payment when due, the Trustee ma~_. y elect not to give such notice if and so long .as the Trustee in good faith determines that it is in the best interests of the Bond Owners not to give such notice. SECTION 6.05. intervention by Trustee. in any judicial proceeding to which the City is a party which, in the opinion of the Trustee and its counsel, has a substantial bearing on the interests of Owners of any of the Bonds, the Trustee may intervene on behalf of such Bond Owners, and subject to Section 6.02 (1) hereof, shall do so if requested in writing by the Owners of at least twenty-five percent (25%) in aggregate principal amount of such Bonds then SECTION 6.06. Removal of T~;ustee. The Owners of a majority in aggregate principal amount of the Outstanding Bonds may at any time, and the City may so 1.on.g.a.s. no Eve.n.t o,f Default shall have occurred and then be continuing, may remove the Trustee mataally appomtect, and any successor thereto, by an instrument or concurrent instruments in writing delivered to the Trustee, whereupon the city or such Owners, as the case may be, shall appoint a successor or successors thereto; provided that any such successor shall be a bank or trust company meeting the requirements set forth in Section 6.01 hereof. -32- SECTION 6.07. Resignation by Trustee. The Trustee and any successor Trustee may at any time resign by giving thirty (30!f days’ written notice by registered or certified mail to the City. Upon receiving such notice o resignation, the City shall promptly appoint a successor Trustee. Any resignation or removal of the Trustee and appointment of a successor Trustee shall become effective upon acceptance of appointment by the successor Trustee. Upon such acceptance, the City shall cause notice thereof to be given by first class mail to the Bond Owners at their respective addresses set forth on the Bond Registration Books. SECTION 6.08. Appointment of Successor Trustee. In the event of the removal or resignation of the Trustee pursuant to Sections 6.06 or 6.07, respectively, the City shall promptly appoint a successor Trustee. In the event the City shall for any reason whatsoever fail to appoint a successor Trustee within forty-five (45) days following the delivery to the Trustee of the instrument described in Section 6.06 or within forty-five (45) days following the receipt of notice by the City pursuant to Section 6.07, the Trustee may apply to a court of competent jurisdiction for the appointment of a successor Trustee meeting the requirements of Section 6.01 hereof. Any such successor Trustee appointed by such court shall become the successor Trustee hereunder notwithstanding any action by the City purporting to appoint a successor Trustee following the expiration of such forty-five-day period. SECTION 6.09. Merger or Consolidation. Any company into which the Trustee may be merged or converted or which it may be consolidated or any company resulting from any merger, conversion or consolidation to which it shall be a party or any company to which the Trustee may sell or transfer all or substantially all of its corporate trust business, provided that such company shall be eligible under Section 6.01, shall be the successor to the Trustee and vested with all of the title to the trust estate and all of the trusts, powers, discretions, immunities, privileges and all other matters as was its predecessor, without the execution or filing of any paper or further act, anything herein to the contrary notwithstanding. SECTION 6.10. Concerning any Successor Trustee. Every successor Trustee appointed hereunder shall execute, acknowledge and deliver to its predecessor and also to the City an instrument in writing accepting such appointment hereunder and thereupon such successor, without any further act, deed or conveyance, shall become fully vested with all the estates, properties, rights, powers, trusts, duties and obligations of its predecessors; but such predecessor shall/nevertheless, on the Request of the City, or of its successor, execute and deliver an instrument transferring to such successor all the estates, properties, rights, powers and trusts of such predecessor hereunder; and every predecessor Trustee shall deliver all securities and moneys held by it as the Trustee hereunder to its successor. Should any instrument in writing from the City be required by any successor Trustee for more fully and certainly vesting in such successor the estate, rights, powers and duties hereby vested or intended to be vested in the predecessor, any and all such instruments in writing shall, on request, be executed, acknowledged and delivered by the City. SECTION 6.11. Appointment of Co-Trustee. It is the purpose of this Indenture that there shall be no violation of any law of any jurisdiction (including particularly the law of the State) denying or restricting the right r)f banking corporations or associations to transact business as Trustee in such j ~ur~isdiction. It is recognized that in the case of litigation under this Indenture, and in particular in case of the enforcement of the rights of the Trustee on default, or in the case the Trustee.deems that by reason of any present or future law of any jurisdiction it may not exercise any of the powers, rights or remedies herein granted to the Trustee or hold title to the properties, in trust, as herein granted, or take any other action which may be desirable or necessary in connection therewith, it may be necessary that the Trustee appoint an additional individual or institution as a separate or co-trustee. The following provisions of this Section 6.11 are adopted to these ends. In the event that the Trustee appoints an additional individual or institution as a separate or co-trustee, each and every remedy, power, right, claim, demand, cause of action, immunity, estate, rifle, interest and lien expressed or intended by this Indenture to be exercised by or vested in or conveyed to the Trustee with respect thereto shall be exercisable by and vest in such separate or co-trustee but only to the extent necessary to enable such separate or co- trustee to exercise such powers, rights and remedies, and every covenant and obligation necessary to the exercise thereof by such separate or co-trustee shall run to and be enforceable by either of them. Should any instrument in writing from the City be required by the separate trustee or co- trustee so appointed by the Trustee for more fully and certairdy vestSng in and confirming to it such properties, rights, powers, trusts, duties and obligations, any and all such instruments in writing shall, on request, be executed, acknowledged and delivered by the City. In case any separate trustee or co-trustee, or a successor to either, shall become incapable of acting, resign or be removed, all the estates, properties, rights, powers, trusts, duties and obligations of such separate trustee or co-trustee, so far as permitted by law, shall vest in and be exercised by the Trustee until the appointment of a new trustee or successor to such separate trustee or co- trustee. SECTION 6.12. Indemnification; l.imited Liability of Trustee. The City shall indemnify and hold the Trustee harmless from and against all claims, losses, costs, expenses, liabilities and damages including legal fees and expenses arising from the exercise and performance of its duties hereunder. Such indemnity shall survive the resignation or removal of the Trustee hereunder. No provision in this Indenture shall require the Trustee to risk or expend its own funds or otherwise incur any " .fim, ancial liability hereunder if it shall have reasonable grounds for believing repayment of such funds or adequate indemnity against such liability or risk is not assured to it. The Trustee shall not be liable for any action taken or omitted to be taken by it in accordance with the direction of a majority of the Owners of the principal amount of Bonds Outstanding relating to the time, method and place of conducting any proceeding or remedy available to the Trustee under this Indenture. ARTICLE VII MODIFICATION AND AMENDMENT OF THE INDENTURE SECTION 7.01. Amendrneht by Consent of Bond Owners. This Indenture and the rights and obligations of the City and of the Owners of the Bonds may be modified or amended at any time by a Parity Bonds Instrument which shall become binding when the written consent of the Owners of a majority in aggregate principal amount of the Bonds then Outstanding exclusive of Bonds disqualified as provided in Section 7.03 hereof, are filed with the Trustee. No such modification or amendment shall (a) extend the maturity of or reduce the interest rate on any Bond or otherwise alter or impair the obligation of the City to pay the principal, interest or redemption premiums at the time and place and at the rate and in the currency provided therein of any Bond without the express written consent of the Owner of such Bond, (b) reduce the percentage of .Bonds required for the written consent to any such amendment or modification, or (c) without its written consent thereto, modify any of the rights or obligations of the Trustee. SECTION 7.02. Amendment Without Consent of Bondholders. This Indenture and the rights and obligations of the City and of the Owners of the Bonds may also be modified or amended at any time by a Parity Bonds Instrument which shall become binding upon execution and delivery, without consent of any Bond Owners, but only to the extent permitted by law and only for any one or more of the following purposes- (a) to add to the covenants and agreements of the City in this Indenture contained, other covenants and agreements thereafter to be observed, or to limit or surrender any rights or power herein reserved to or conferred upon the City; or (b) to make such provisions for the purpose of curing any ambiguity, or of curing, correcting or supplementing any defective provision contained in this Indenture, or in any other respect whatsoever as the City may deem necessary or desirable, provided under any circumstances that such modifications or amendments shall not adversely affect the interests of the Owners of the Bonds; (c) to provide for the issuance of any Parity Bonds, and to provide the terms and conditions under which such Parity Bonds may be issued, including but not limited to the establishment of special funds and accounts relating to such Parity Bonds and any other provisions relating solely to such Parity Bonds, subject to and in accordance with the provisions of Section 3.06; or (d) to amend any provision hereof relating to the Tax Code, to any extent whatsoever but only if and to the extent such amendment will not adversely affect ~e exemption from federal income taxation of interest on any of the BOnds, in the opinion of Bond Counsel. SECTION 7.03. Disqualified Bonds. BOnds owned or held by or for the account of the City (but excluding Bonds held in any employees’ retirement fund) shall not be deemed Outstanding for the purpose of any consent or other action or any calculation of Outstanding Bonds in this article provided for, and shall not be entitled to consent to, or take any other action in this article provided for. SECTION 7.04. Endorsement or Replacement of Bonds After Amendment. After the effective date of any action taken as hereinabove provided, the City may determine that the Bonds shall bear a notation, by endorsement in form approved by the City, as to such action, and in that case upon demand of the Owner of any Bond Outstanding at such effective date and presentation of his Bond for that purpose at the Trust Office of the Trustee, a suitable notation as to such action shall be made on such Bond. If the City shall so determine, new Bonds so modified as, in the opinion of the City, shall_be necessary t.o conform, to, su._.ch Bond,Owners’ action shall be prepared and executed, and in that case upon c~emanc~ o[ me uwner o~ any Bond Outstanding at such effective date such new Bonds shall be exchanged at the Trust Office of the Trustee, without cost to each Bond Owner, for Bonds then Outstanding, upon surrender of such Outstanding Bonds. SECTION 7.05. Amendment by Mutual Consent. The provisions of this Article VI1 shall not prevent any Bond Owner from accepting any amendment as to the particular Bond held by him, provided that due notation thereof is made on such Bond. ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES OF BOND OWNERS SECTION 8.01. Events of Default and Acceleration of Maturities. The following events shall be EVents of Default hereunder: (a) Default in the due and punctual payment of the principal of any Bond when and as the same shall become due and payable, whether at maturity as therein expressed, by proceedings for redemption, by declaration or otherwise; (b) Default in the due and punctual payment of any installment of interest on any Bond when and as such interest installment shall become due and payable; (c) Default by the City in the observance of any of the covenants, agreements or conditions on its part in this Indenture or in any Parity Bonds Instrument or in the Bonds contained, and such default shall have continued for a period of sixty (60) days after the City shall have been given notice in writing of such default by the Trustee; or (d) The filing by the City of a petition or answer seeking reorganization or arrangement under the federal bankruptcy laws or any other applicable law of the United States of America, or if a court of competent jurisdiction shall approve a petition, filed with or without the consent of the City, seeking reorganization under the federal bankruptcy laws or any other applicable law of the United States of America, or if, under the provisions of any other law for the relief or aid of debtors, any court of competent jurisdiction shall assume custody or control of the City or of the whole or any substantial part of its property. Upon the occurrence and during the conKnuance of any Event of Default, the Trustee may, and upon written notice from the Owners of a majority in aggregate principal amount of the Bonds at the time Outstanding shall, declare the principal of all of the Bonds then Outstanding, and the interest accrued thereon, to be due and payable immediately, and upon any such declaration the same shall become and shall be immediately due and payable, anything in this Indenture or in the Bonds contained to the contrary notwithstanding. This provision, however, is subject to the condition that if, at any time after the principal of the Bonds shall have been so declared due and payable and before any judgment or decree for the payment of the moneys due shall have been obtained or entered, the City shall deposit with the Trustee a sum sufficient to pay all of the principal of and interest on the Bonds having come due prior to such declaration, with interest on such overdue principal and interest calculated a t the rate of interest per annum then borne by the Outstanding Bonds, and the reasonable fees and expenses of the Trustee and those of its attorneys, and any and all other defaults known to the Trustee (other than in the payment of the principal of and interest on the Bonds having come due and payable solely by reason of such declaration) shall have been made good or cured to the satisfaction of the Trustee or provision deemed by the Trustee to be adequate shall have been made therefor, then, and in every such case, the Owners of a majority in a~ate principal amount of the Bonds at the time Outstanding may, by written notice to the City and to the Trustee, on behalf of the Owners of all of the Outstanding Bonds, rescind and annul such declaration and its consequences. However, no such rescission and annulment shall extend to or shall affect any subsequent default, or shall impair or exhaust any right or power consequent thereon. SECTION 8.02. A_A._I2plication of Funds Upon Acceleration. All amounts received by the Trustee pursuant to any right given or action taken by the Trustee under the provisions of this Indenture shall be applied by the Trustee in the following order upon presentation of the several Bonds, and the stamping thereon of the amount of the payment if only partially paid, or upon the surrender thereof if fully paid -. First, to the payment of the costs and expenses of the Trustee and of Bond Owners in declaring such Event of Default, including reasonable compensation to their agents, attorneys and counsel, and to the pay~. e.n.t of .~.e, co, s,~ .and, e,.xpenses of ",~,e Trust6e, if any, in carrying out the provisions ot ttUS Article vm, mc~ucung reasonarne compensation to its agents, attorneys and counsel; and Second, to the payment of the whole amount then owing and unpaid upon the Bonds for interest and principal, with interest on such overdue amounts to the extent permitted by law at the rate of interest then borne by the Outstanding Bonds, and in case such moneys shall be insufficient to pay in full the whole amount so owing and unpaid upon the Bonds, then to the payment of such interest, principal and interest on overdue amounts without preference or priority among such interest, principal and interest on overdue amounts ratably in proportion to the aggregate of such interest, principal and interest on overdue amounts. SECTION 8.03. Other Remedies; Rights of Bond Owners. Upon the occurrence of an Event of Default, the Trustee may pursue any available remedy, in addition to the remedy specified in Section 8.01, at law or in equity to enforce the payment of the principal of, premium, if any, and interest on the Outstanding Bonds, and to enforce any rights of the Trustee under or with respect to this Indenture. If an Event of Default shall have occurred and be continuing and if requested so to do by the Owners of at least twenty-five percent (25%) in aggregate principal amount of Outstanding Bonds and indemnified as provided in Section 6.02 (1), the Trustee shall be obligated to exercise such one or more of the rights and powers conferred by this Article VIII, as the Trustee, being advised by counsel, shall deem most expedient in the interests of the Bond Owners. No remedy by the terms of this Indenture conferred upon or reserved to the Trustee (or to the Bond Owners) is intended to be exclusive of any other remedy, but each and every such remedy shall be cumulative and shall be in addition to any other remedy given to the Trustee or to the Bond Owners hereunder or now or hereafter existing at law or in equity. No delay or omission to exercise any right or power accruing upon any Event of Default shall impair any such right or power or shall be construed to be a waiver of any such Event of Default or acquiescence therein; such right or power may be exercised from time to time as often as may be deemed expedient. SECTION 8.04. Power of Trustee to Control Proceedings. In the event that the Trustee, upon the happening of an Event of Default, shall have taken any action, by judicial proceedings or otherwise, pursuant to its duties hereunder, whether upon its own discretion or upon the request of the Owners of a majority in principal amount of the Bonds then Outstanding, it shall have full power, in the exercise of its discretion for the best interests of the Owners of the Bonds, with respect to the continuance, discontinuance, withdrawal, compromise, settlement or other disposal of such action; provided, however, that the Trustee shall not, unless there no longer continues an Event of Default, discontinue, withdraw, compromise or settle, or otherwise dispose of any litigation pending at law or in equity, if at the time there has been filed with it a written request signed by the Owners of a majority in principal amount of the Outstanding Bonds hereunder opposing such discontinuance, withdrawal, compromise, settlement or other disposal of such litigation. Any suit, action or proceeding which any Owner of Bonds shall have the right to bring to enforce any right or remedy hereunder may be brought by the Trustee for the equal benefit and protection of all Owners of Bonds similarly situated and the Trustee is hereby appointed (and the successive respective Owners of the Bonds issued hereunder, by taking and holding the same, shall be conclusively deemed so to have appointed it) the true and lawful attorney-in-fact of the respective Owners of the Bonds for the purpose of bringing any such suit, action or proceeding and to do and perform any and all acts and things for and on behalf of the respective Owners Of the Bonds as a class or classes, as may be necessary or advisable in the opinion of the Trustee as such attorney-in-fact. SECTION 8.05. Appointment of Receivers. Upon the occurrence of an Event of Default hereunder, and upon the filing of a suit or other commencement of judicial proceedings to enforce the fights of the Trustee and of the Bond Owners under this Indenture, the Trustee shall be entitled, as a matter of right, to the appointment of a receiver or receivers of the Net Revenues and other mounts pledged hereunder, pending such proceedings, with such powers as the court making such appointment shall confer. SECTION 8.06. Non-Waiver. Nothing in this Article VIII or in any other provision of this Indenture, or in the Bonds, shall affect or impair the obligation of the City, which is absolute and unconditional, to pay the interest on and principal of the Bonds to the respective Owners of the Bonds at the respective dates of maturity, as herein provided, out of the Net Revenues and other moneys herein pledged for such payment. A waiver of any default or breach of duty or contract by the Trustee or any.Bond Owners shall not affect any subsequent default or breach of duty or contract, or impair any rights or remedies on any such subsequent default or breach. No delay or omission of the Trustee or any Owner of any of the Bonds to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver of any such default or an acquiescence therein; and every power and remedy conferred upon the Trustee or Bond Owners by the Bond Law or by this Article VIII may be enforced and exercised from ".ti~, e to time and as often as shall be deemed expedient by the Trustee or the Bond Owners, as me case may be. If a suit, action or proceeding to enforce any right or exercise any remedy is abandoned or determined adversely to the Bond Owners, the City and the Bond Owners shall be restored to their former positions, rights and remedies as if such suit, action or proceeding had not been brought or taken. SECTION 8.07. Rights and Remedies of Bond Owners. No Owner of any .Bond issued hereunder shall have the right to institute any suit, action or proceeding at law or m eqm.’ty, for any remedy under or upon this Indenture, unless (a) such Owner shall have previously green to the Trustee written notice of the occurrence of an Event of Default; (b) the Owners of a majority aggregate principal amount of all the Bonds then Outstanding shall have made written ~equest upon the Trustee to exercise the powers hereinbefore granted or to.ins~tute such action, suit or proceeding in its own name; (c) said Owners shall have tenciered to the Trustee indemnity reasonably acceptable to the Trustee against the costs, expenses and liabilities to be incurred in compliance with such request; and (d) the Trustee shall have refused or omitted to comply with such request for a period of sixty (60) days after such written request shall have been received by, and said tender of indemnity shall have been made to, the Trustee. Such notification, request, tender of indemnity and refusal or omission are hereby declared, in every case, to be conditions precedent to the exercise by any Owner of Bonds of any remedy hereunder; it being understood and intended that no one or more Owners of Bonds shall have any right in any manner whatever by his or their action to enforce any right under this Indenture, except in the manner herein provided, and that all proceedings at law or in equity to enforce any provision of this Indenture shall be instituted, had and maintained in the manner herein provided and for the equal benefit of all Owners of the Outstanding Bonds.. The right of any Owner of any Bond to receive payment of the principal of and interest and premium (if any) on such Bond as herein provided or to institute suit for the enforcement of any such payment, shall not be impaired or affected without the written consent of such Owner, notwithstanding the foregoing provisions of this Section or any other provision of this Indenture. SECTION 8.08. Termination of Proceeding. In case the Trustee shall have proceeded to enforce any right under this Indenture by the appointment of a receiver or otherwise, and such proceedings shall have been discontinued or abandoned for any reason, or shall have been determined adversely, then and in every such case, the City, the Trustee and the Bond Owners shall be restored to their former positions and rights hereunder, respectively, with regard to the property subject to this Indenture, and all rights, remedies and powers of the Trustee shall continue as if no such proceedings had been taken. ARTICLE IX MISCELLANEOUS SECTION 9.01. Limited Liability of City. Notwithstanding anything in this Indenture contained, the City shall not be required to advance any moneys derived from any source of income other than the Net Revenues for the payment of the principal of or interest on the Bonds, or any premiums upon the redemption thereof, or for the performance of any covenants herein contained (except to the extent any such covenants are expressly payable hereunder from the Gross Revenues). The City may, however, advance funds for any such purpose, provided that such funds are derived from a source legally available for such purpose and may be used by the City for such purpose without incurring indebtedness. SECTION 9.02. Benefits of Indenture Limited to Parties. Nothing in this Indenture, expressed or implied, is intended to give to any person other than the City, the Trustee and the Owners of the Bonds, any right, remedy or claim under or by reason of this Indenture. Any covenants, stipulations, promises or agreements in this Indenture contained by and on behalf of the City shall be for the sole and exclusive benefit of the Trustee and the Owners of the Bonds. SECTION 9.03. Discharge of Indenture. If the City shall pay and discharge any or all of the Outstanding Bonds in any one or more of the following ways: (a) by well and truly paying or causing to be paid the principal of and interest and premium (if any) on such Bonds, as and when the same become due and payable; (b) by depositing with the Trustee, in trust, at or before maturity, money which, together with the available amounts then on deposit in the funds and accounts established pursuant to this Indenture, is fully sufficient to pay such Bonds, including all principal, interest and redemption premiums; or (c) by depositing with a qualified escrow holder, in trust, Federal Securities in such amount as the City (verified by an Independent Certified Public Accountant) shall determine will, together with the interest to accrue thereon and available moneys then on deposit in the Funds and Accounts established pursuant to this Indenture, be fully sufficient to pay and discharge the indebtedness on such Bonds (including all principal, interest and redemption premiums, if any) at or before their respective maturity dates; and if such Bonds are to be redeemed prior to the maturity thereof notice of such redemption shall have been mailed pursuant to Section 2.02(d) or provision satisfactory to the Trustee shall have been made for the mailing of such notice, then, at the election of the City, and notwithstanding that any of such Bonds shall not have been surrendered for payment, the pledge of the Net Revenues and other funds provided for in this Indenture with respect to such Bonds, and all other pecuniary obligations of the City mu:ler this Indenture with respect to all such Bonds, shall cease and terminate, except only the obligation of the City to pay or cause to be paid to the Owners of such Bonds not so surrendered and paid all sums due thereon from amounts set aside for such purpose as aforesaid, and all expenses and costs of the Trustee. Notice of such election shall be flied with the Trustee. Any funds thereafter held by the Trustee, which are not required for said purposes, shall be paid over to the City. Refunding bonds may be issued at any time without regard to whether an Event of Default exists. SECTION 9.04. Successor Is Deemed Included in All References to Predecessor. Whenever in this Indenture or any Parity Bonds Instrument either the City is named or referred to, such reference shall be deemed to include the successor to the powers, duties and functions, with respect to the management, administration and control of the affairs of the City, that are presently vested in the City, and all the covenants, agreements and provisions contained in this Indenture by or on behalf of the City shall bind and inure to the benefit of its successors whether so expressed or not. SECTION 9.05. Content of Certificates. Every certificate with respect to compliance with a condition or covenant provided for in this Indenture shall include (a) a statement that the person or persons making or giving such certificate have read such covenant or condition and the definitions herein relating thereto; (b) a brief statement as to the nature and scope of the examination or investigation upon which the statements or opinions contained in such certificate are based; (c) a statement that, in the opinion of the signers, they have made or caused to be made such examination or investigation as is necessary to enable them to express an informed opinion as to whether or not such covenant or condition has been complied with; and (d) a statement as to whether, in the opinion of the signers, such condition ’ or covenant has been complied with. Any such certificate made or given by an officer of the City may be based, insofar as it relates to legal matters, upon a certificate or opinion of or representations by counsel, unless such officer knows that the certificate or opinion or representations with respect to the matters upon which his certificate may be based, as aforesaid, are erroneous, or in the exercise of reasonable care should have known that the same were erroneous. Any such certificate or opinion or representation made or given by counsel may be based, insofar as it relates to factual matters, on information with respect to which is in the possession of the City, upon the certificate or opinion of or representations by an officer or officers of the City, unless such counsel knows that the certificate or opinion or representations with respect to the matters upon which his certificate, opinion or representation may be based, as aforesaid, are erroneous, or in the exercise of reasonable care should have known that the same were erroneous. SECTION 9.06. Execution of Documents by Bond Owners. Any request, consent or other instrttment required by this Indenture to he signed and executed by Bond Owners may be in any number of concurrent writings of substantially s’unilar tenor and may be signed or executed by such Bond Owners in person or by agent or agents duly appointed in writing. Proof of the execution of any such request, consent or other instrument or of a writing appointing any such agent, shall be sufficient for any purpose of this Indenture and shall be conclusive in favor of the Trustee and of the City if made in the manner provided in this Section 9.06. The fact and date of the execution by any person of any such request, consent or other instrument or writing may be proved by the affidavit of a witness of such execution or by the certificate of any notary public or other officer of any jurisdiction, authorized by the laws thereof to take acknowledgments of deeds, certifying that the person signing such request, consent or other instnmu~t or writing acknowledged to him the execution thereof. The Ownership of Bonds shall be provided by the Bond Registration Books. Any request, consent or vote of the Owner of any Bond shall bind every future Owner of the same Bond and the Owner of any Bond issued in exchange therefor or in lieu thereof, in respect of anything done or suffered to be done by the Trustee or the City in. pursuance of such request, consent or vote. In determining whether the Owners of the requisite aggregate principal amount of Bonds have conctm’ed in any demand, request, direction, consent or waiver under this Indenture, Bonds which are owned or held by or for the account of the City (but excluding Bonds held in any employees’ retirement fund) shall be disregarded and deemed not to be Outstanding for the purpose of any such determination, provided, however, that for the purpose of determining whether the Trustee shall be protected in relying on any such demand, request, direction, consent br waiver, only Bonds which the Trustee knows to be so owned or held shall be disregarded. In lieu of obtaining any demand, request, direction, consent or waiver in writing, the Trustee may call and hold a meeting of the Bond Owners upon such notice and in accordance with such rules and obligations as the Trustee considers fair and reasonable for the purpose of obtaining any such action. SECTION 9.07. Waiver of Personal Liability. No officer, agent or employee of the City shall be individually or personally liable for the payment of the interest on or principal of the Bonds; but nothing herein contained shall relieve any such officer, agent or employee from the performance of any official duty provided by law. SECTION 9.08. Partial Invalidity. If any one or more of the covenants or agreements, or portions thereof, provided in this Indenture on the part of the City (or of the Trustee) to be performed should be contrary to law, then such covenant or covenants, such agreement or agreements, or such portions thereof, shall be null and void and shall be deemed separable from the remaining covenants and agreements or portions thereof and shall in no way affect the validity of this Indenture or of the Bonds; but the Bond Owners shall retain all rights and benefits accorded to them under the Bond Law or any other applicable provisions of law. The City hereby declares that it would have entered into this Indenture and each and every other section, paragraph, subdivision~ sentence, clause and phrase hereof and would have authorized the issuance of the Bonds pursuant hereto irrespective of the fact that any one or more sections, paragraphs, subdivisions, sentences, clauses or phrases of this Indenture or the application thereof to any person or circumstance may be held to be unconstitutional, unenforceable or invalid. SECTION 9.09. Destruction of Cancelled Bonds. Whenever in this Indenture provision is made for the surrender to the City of any Bonds which have been paid or cancelled pursuant to the provisions of this Indenture, the Trustee shall destroy such Bonds and furnish to the City a certificate of such destruction. SECTION 9.10. Funds and Accounts. Any Fund or Account required by this Indenture to be established and maintained by the City or the Trustee may be established and maintained in the accounting records of the City or the Trustee, as the case may be, either as a Fund or an Account, and may, for the purpose of such records, any audits thereof and any reports or statements with respect thereto, be treated either as a Fund or as an Account. All such records with respect to all such Funds and Accounts held by the City shall at all times be maintained in accordance with generally accepted accounting principles and all such records with respect to all such Funds and Accounts held by the Trustee shall be at all times maintained in accordance with industry practices; in each case with due regard for the protection of the security of the BOnds and the rights of every Owner thereof. SECTION 9.11. Notices. Any notice, request, complaint, demand, communication or other paper shall be sufficiently given and shall be deemed given when delivered or mailed by registered or certified marl, postage prepaid, or sent by telegram, addressed as follows: if to the City, to City of Palo Alto, City Hall, 250 Hamilton Avenue, Palo Alto, California 94301, Attention: Director of Administrative Services; and if to the Trustee, at , ¯ The City and the Trustee may designate any further or different addresses to which subsequent notices, certificates or other communications shall be sent. SECTION 9.12. Unclaimed Moneys. Anything in this Indenture to the contrary notwithstanding, any moneys held by the Trustee in trust for the payment and discharge of any of the Bonds which remain unclaimed for two (2) years after the date when such Bonds have become due and payable, either at their stated maturity dates or by call for earlier redemption, if such moneys were held by the Trustee at such date, or for two (2) years after the date of deposit of such moneys if deposited with the Trustee after said date when such Bonds become due and payable, shall, at the Request of the City, be repaid by the Trustee to the City, as its absolute property and free from trust, and the Trustee shall thereupon be released and discharged with respect thereto and the Bond Owners shall look only to the City for the payment of such Bonds; provided, however, that before being required to make any such payment to the City, the Trustee shall, at the expense of the City, cause to be mailed to the Owners of all such Bonds, at their respective addresses appearing on the Bond Registration Books, a notice that said moneys remain unclaimed and that, after a date named in said notice, which date shall not be less than thirty (30) days after the date of mailing of such notice, the balance of such moneys then unclaimed will be returned to the City. IN WITNESS WHEREOF, the CITY OF PALO ALTO has caused this Indenture to be signed in its name by its Mayor and its seal to be affixed hereon and attested by its City Clerk,.and U.S. Bank Trust National Association, in token of its acceptance of the trust created hereunder, has caused, this Indenture to be signed in its corporate name by its officer ideniified below, all as of the day and year first above written. CITY OF PALO ALTO [S E A L] Attest: By Mayor City Clerk U.S. BANK TRUST NATIONAL ASSOCIATION, as Trustee By Authorized Officer Attachment B Available Reserves Utility. Reserve Balance as of June 30. 1998 Rate Stabilization Reserve (RSR) for the Water System RSR for theWastewater Collection System RSR for the Wastewater Treatment System RSR for the Refuse System RSR for the Storm Drain System Distribution RSR for the Electric System Distribution RSR for the Gas System Supply RSR for the Electric System Supply RSR for the Gas System Calaveras Stranded Costs Reserve for the Electric System $7,502,000 7,407,000 3,427,000 5,971,000 520,000 8,120,000 7,889,000 14,560,000 8,544,000 55,583,000 Total Reserves $119,523,000 Attachment C Regional Water Quality Control Plant Incinerator Improvements Financing Costs (estimated) Item Design Costs Budgeted Dollars $ 700,OOO. Construction Costs Refinancing outstanding principal on 1990 and 1992 Utility Bonds Issuance Costs Debt Service Reserve Fund (or Purchase of a Surety bond) Contingency for Increase in Construction Costs TOTAL COSTS NOT TO EXCEED $6,500,000 $9,560,000 $ 814,000 (estimate) $1,534,000 (estim~e). $ 892,000 $20,000,000 Will go to City of Palo Alto for design costs U. S. Bank Trust (trustee) holds in a trust account bond proceeds, pending completion of construction. Makes progress payments upon authorization from City to pay contractors. U. S. Bank Trust, acting as Trustee, will pay off current bond holders Amount unknown until bonds sell. Goes to rating agencies, f’mancial advisor, bond counsel, underwriters and bondholders. To the Trustee for a Debt Service Reserve Fund Or to Insurer for a Surety Bond (estimated cost of surety bond is $34,000 It is unlikely this level of contingency funding will be required.