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HomeMy WebLinkAboutOrdinance #1451C E R T I P I CAT E STATE OF ILLINOIS, CITY OF CANTON, COUNTY OF FULTON. SS. I, Nancy Whites, City County of Fulton and State as the City Clerk of the records, minutes, ordinance: of said City, and that the of Clerk of the City of Canton, in the of Illinois, do hereby certify that City of Canton, I am the keeper of s and other books, records and papers foregoing is a true and correct copy ORDINANCE N0. 1451 AN ORDINANCE AUTHORIZING THE ISSUANCE OF UP TO $1,800,000 GENERAL OBLIGATION WATER?~ARKS AND SEWERA('E BOidDS (ALTERNATE REVENUE SOURC~E),SERIES 1995, OF 'THE CITY OF CANTON, FUL1tiN OOUNTY, ILLIlQOIS, PROVIDING THE DETAILS OF SUCH BONDS AND FOR AN ALTERNATE REVENUE SOURCE AND THE LEVY OF DIRECT ANNiTAL TA}~S SUFFICIENT TO PAY 'THE PRINCIPAL OF AND INTEREST OD1 SUCH BONDS, AND RELATED MAZZ'ER.S . adopted by the City Council of said City and approved by the MayorP~her~eof on the 7th day of February 19 9~ WITNESS my hand and the Corporate Seal of the City of Canton, Illinois this 21st day of March 199~,~_. :; rE (Nao~cy Whites), City Clerk (S E A L) Closing Item No. 1 STATE OF ILLINOIS ) COUNTY OF FULTON ) SS. CITY OF CANTON ) CERTIFICATION OF ORDINANCE I, the undersigned, do hereby certify that I am the duly selected, qualified and acting Clerk of the City of Canton, Fulton County, Illinois (the "Issuer"), and as such official I am the keeper of the records and files of the Issuer and of its City Council (the "Corporate Authorities"). I do further certify that the attached constitutes a full, true and complete excerpt from the proceedings of the regular m~ebting of the Corporate Authorities held on the ~~ day of e ~~' 1995, insofar as the same relates to the adoption of Ordinance No. 1L~51 entitled: AN ORDINANCE AUTHORIZING THE ISSUANCE OF UP TO $1,800,000 GENERAL OBLIGATION WATERWORKS AND SEWERAGE BONDS (ALTERNATE REVENUE SOURCE), SERIES 1995, OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS, PROVIDING THE DETAILS OF SUCH BONDS AND FOR AN ALTERNATE REVENUE SOURCE AND THE LEVY OF DIRECT ANNUAL TAXES SUFFICIENT TO PAY THE PRINCIPAL OF AND INTEREST ON SUCH BONDS, AND RELATED MATTERS, a true, correct and complete copy of which ordinance (the "Ordinance") as adopted at such meeting appears in the transcript of the minutes of such meeting and is hereto attached. The Ordinance was adopted and approved by the vote and on the date therein set forth. I do further certify that the deliberations of the Corporate Authorities on the adoption of such Ordinance were taken openly, that the adoption of such Ordinance was duly moved and seconded, that the vote on the adoption of such Ordinance was taken openly and was preceded by a public recital of the nature of the matter being considered and such other information as would inform the public of the business being conducted, that such meeting was held at a specified time and place convenient to the public, that notice of such meeting was duly given to all of the news media requesting such notice, that such meeting was called and held in strict compliance with the provisions of the open meeting laws of the State of Illinois, as amended, and the Illinois Municipal Code, as amended, and that the Corporate Authorities have complied with all of the applicable provisions of such open meeting laws and such Code and their procedural rules in the adoption of such Ordinance. IN WITNESS WHEREOF, I hereunto affix my official signature and the seal of the City of Canton, Fulton County, Illinois, this ~~ day of February 1995. ~~ (SEAL) Clerk ORDINANCE NO. ~ i. r ~ AN ORDINANCE AUTHORIZING THE ISSUANCE OF UP TO $1,800,000 GENERAL OBLIGATION WATERWORKS AND SEWERAGE BOND5 (ALTERNATE REVENUE SOURCE), SERIES 1995, OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS, PROVIDING THE DETAILS OF SUCH BONDS AND FOR AN ALTERNATE REVENUE SOURCE AND THE LEVY OF DIRECT ANNUAL TAXES SUFFICIENT TO PAY THE PRINCIPAL OF AND INTEREST ON SUCH BONDS, AND RELATED MATTERS WHEREAS, the City of Canton, Fulton County, Illinois (the "Issuer"), is a non-home rule municipality duly established and operating its municipally-owned waterworks and sewerage system (the "System") in accordance with the provisions of Division 139 of Article 11 of the Illinois Municipal Code (Section 5/11-139-1 et seg. of Chapter 65 of the Illinois Compiled Statutes), as supplemented and amended (the "Revenue Source Act"); and WHEREAS, the City Council of the Issuer (the "Corporate Authorities") has determined that it is advisable, necessary and in the best interests of the Issuer's public health, safety and welfare to undertake a project providing for the acquisition, construction and installation of a sludge press and a sewer plant building for the sludge press, and related improvements, facilities and costs (the "Project"), pursuant to the plans and specifications therefor prepared by Crawford, Murphy & Tilly, Inc., Springfield, Illinois, consulting engineers, and now on file with the City Clerk; and WHEREAS, the total estimated cost of the Project, including related issuance costs and other expenses, is to be paid from proceeds of the hereinafter described alternate bonds, being general obligation in lieu of revenue bonds as authorized by Section 15 of the Local Government Debt Reform Act (Section 350/15 of Chapter 30 of the Illinois Compiled Statutes), but nevertheless expected to be paid from the revenues of the System, as further provided in this ordinance, rather than by any levy of taxes, and any balance from other funds legally available for such purpose; and WHEREAS, the estimated cost to provide for the Project, and related legal, financial, bond discount, printing and publication costs, and other expenses preliminary to and in connection with the Project is anticipated not to exceed the amount presently anticipated and planned to be paid from proceeds of the hereinafter described Bonds; and WHEREAS, Ordinance No. 1446, AN ORDINANCE AUTHORIZING THE ISSUANCE OF UP TO $1,800,000 WATERWORKS AND SEWERAGE REVENUE BONDS AND ALTERNATE REVENUE SOURCE BONDS (IN LIEU OF SUCH REVENUE BONDS) OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS, TO FINANCE WATERWORKS AND SEWERAGE SYSTEM IMPROVEMENTS (the "Preliminary Ordinance"), passed and approved December 20, 1994, together with separate notices of intent: (i) to issue sewerage revenue bonds and (ii) to issue alternate bonds (being general obligation in lieu of revenue bonds) were published on December 27, 1994, in the Daily Ledger, a newspaper published and of general circulation in the corporate limits of the Issuer; and WHEREAS, more than thirty (30) days have elapsed since the date of publication of the Preliminary Ordinance and such -2- notices described above and the Issuer has received no petition in connection with the Bonds or the Project, a form of petition therefor being at all relevant times available in the office of the Clerk; and WHEREAS, the Issuer has insufficient funds to pay a portion of the costs of the Project and, therefore, must borrow money and issue general obligation bonds (waterworks and sewerage alternate revenue source), under the Preliminary Ordinance and this ordinance, in evidence thereof up to the aggregate principal amount of $1,800,000 for such purposes; and WHEREAS, pursuant to and in accordance with the Revenue Source Act and the provisions of Section 15 of the Local Government Debt Reform Act (Section 350/15 of Chapter 30 of the Illinois Compiled Statutes), as supplemented and amended, the Preliminary Ordinance and this ordinance, the Issuer is authorized to issue its General Obligation Waterworks and Sewerage Bonds (Alternate Revenue Source), Series 1995, up to the aggregate principal amount set forth above (the "Bonds"), for the purpose of providing funds to pay a portion of the costs of the Project; and WHEREAS, for convenience of reference only this ordinance is divided into numbered sections with headings, which shall not define or limit the provisions hereof, as follows: Page Preambles 1 Section 1. Definitions. 4 Section 2. Incorporation of Preambles, Authority, Purpose and Useful Life. 8 Section 3. Authorization and Terms of Bonds 8 Section 4. Execution and Authentication 13 Section 5. Transfer, Exchange and Registration. 15 -3- Section 6. Section 7. Section 8. Section 9. Section 10. Section 11. Section 12. Section 13. Section 14. Section 15. Section 16. Section 17. Section 18. Section 19. Section 20. Section 21. Section 22. Section 23. Bond Registrar and Paying Agent. 17 Alternate Bonds; General Obligations 19 Form of Bonds . 22 Levy and Extension of Taxes. 31 Purchase Agreement 34 Waterworks and Sewerage Fund 34 Bond Proceeds Account. 38 Issuance of Additional Bonds 40 Arbitrage Rebate 41 Investment Regulations 42 Non-Arbitrage and Tax-Exemption. 43 Further Assurances and Actions 48 General Covenants. 49 Ordinance to Constitute a Contract 52 Severability and No Contest. 53 Bank Qualified Bonds 53 Conflict 54 Effective Date 54 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS, as follows: Section 1. Definitions. Certain words and terms used in this ordinance shall have the meanings given them herein, including above in the preambles hereto, and the meanings given them in this Section 1, unless the context or use clearly indicates another or different meaning is intended. Certain definitions are as follows: "Act" means, collectively, the Local Government Debt Reform Act (Section 350/1 et s~ce of Chapter 30 (and particularly Section 350/15 thereof) of the Illinois Compiled Statutes, as supplemented and amended, and Division 139 of Article 11 of the Illinois Municipal Code (Section 5/11-139-1 et seq. of Chapter 65 of the Illinois Compiled Statutes), as supplemented and amended (the "Revenue Source Act"), including, without limitation, by the Registered Bond Act, the Illinois Bond Replacement Act and the Bond Authorization Act. -4- "Alternate Bonds" means "alternate bonds" as described in Section 15 of the Local Government Debt Reform Act (Section 350/15 of Chapter 30 of the Illinois Compiled Statutes), and includes expressly 1989 Bonds and the Bonds. "Bond" or "Bonds" means the Issuer's General Obligation Waterworks and Sewerage Bonds (Alternate Revenue Source), Series 1995, authorized to be issued by this ordinance, in the aggregate principal amount of $1,800,000. "Code" means the Internal Revenue Code of 1986, as amended, and includes related and applicable Income Tax Regulations promulgated by the Treasury Department. "Corporate Authorities" means the City Council of the Issuer. "Fiscal Year" means the twelve-month period constituting the Issuer's fiscal year, not inconsistent with applicable law. "Fund" means the Waterworks and Sewerage Fund continued, created and established, as the case may be, under this ordinance. "Gross Revenues" means all income .from whatever source derived from the System, including; (i) investment income; (ii) connection, permit and inspection fees and the like; and (iii) penalties and delinquency charges, but excluding expressly (a) nonrecurring income from the sale of real estate; (b) governmental or other grants; (c) advances or grants made to or from the Issuer; (d) capital development, reimbursement, or recovery charges and the like; (e) annexation or preannexation -5- charges; and (f) as otherwise determined in accordance with generally accepted accounting principles for local government funds. "Issuer" means the City of Canton, Fulton County, Illinois. "Junior Bond" means any Outstanding bond or Outstanding bonds payable from the Junior Debt Service Account of the Fund, and includes expressly the Bonds. "Net Revenues" means Gross Revenues minus Operation and Maintenance Expenses. "Operation and Maintenance Expenses" means all expenses of operating, maintaining and routine repair of the System, including wages, salaries, costs of materials and supplies, power, fuel, insurance and related services; but excluding debt service, depreciation, or any reserve requirements, and otherwise as determined in accordance with generally accepted accounting principles for local government enterprise funds. "Outstanding", when used with reference to any bond, means any bond which is outstanding and unpaid; provided, however, such term shall not include bonds: (i) which have matured and for which moneys are on deposit with proper paying agents, or are otherwise properly available, sufficient to pay all principal and interest thereof, or (ii) the provision for payment of which has been made by the Issuer by the deposit in an irrevocable trust or escrow of funds of direct, full faith and credit obligations of the United States of America, the principal and interest of which will be sufficient to pay at maturity or as -6- called for redemption all the principal of and applicable premium on such Bonds, and will not result in the loss of the exclusion from gross income of the interest thereon under Section 103 of the Code. "Parity Bonds" means bonds or any other obligations which share ratably and equally in the earnings of the System with either the Senior Bonds or the Junior Bonds, as set forth and provided for in any such ordinance authorizing the issuance of any such Parity Bonds. "Pledged Revenues" means the Net Revenues of the System, constituting "enterprise revenues" under the Local Government Debt Reform Act. "Purchase Agreement" means the written offer and commitment of the Purchaser to purchase the Bonds. "Purchaser" means the The National Bank of Canton, with its principal office in Canton, Illinois, the purchaser in connection with .the Bonds, and including any associated purchasers. "Qualified Investments" means legal investments of the Issuer under applicable law. "Senior Bond" means any Outstanding bond or Outstanding bonds payable from either (i) the Debt Service Account of 1989 under the Series 1989 Bond Ordinance or ( ii ) after there are no Series 1989 Bonds outstanding, the Waterworks and Sewerage Interest and Redemption Account of the Fund created by this ordinance. -7- "Series 1989 Bonds" the outstanding principal balance of the Issuer's $300,000 initial principal amount General Obligation Bonds (Alternate Revenue Source), Series 1989. "Series 1989 Bond Ordinance" means the Issuer's authorizing ordinance pursuant to which the Series 1989 Bonds are issued. Section 2. Incorporation of Preambles, Authority, Purpose and Useful Life. The Corporate Authorities hereby find that all the recitals contained in the preambles and recitals to this ordinance are true, complete and correct, and hereby incorporate them into this ordinance by this reference thereto. This ordinance is adopted pursuant to the Constitution and applicable laws of the State of Illinois, including the Act, for the purpose of paying a portion of the costs of the Project and costs of issuance of the Bonds. The Corporate Authorities hereby determine the period of usefulness of the System and the Project to be not less than fifteen (15) years from the expected date of delivery of the Bonds. Section 3. Authorization and Terms of Bonds. To meet all or a part of the estimated cost of the Project, there is hereby appropriated the sum of $1,800,000, to be derived from the proceeds of the Bonds. For the purpose of financing such appropriation, the Bonds of the Issuer shall be issued and sold in the aggregate principal amount set forth above, shall each be designated "General Obligation Waterworks and Sewerage Bond (Alternate Revenue Source), Series 1995", and shall be issuable -8- in the denomination of $5,000 each or any authorized integral multiple thereof. (a) General Terms. The Bonds shall be numbered consecutively from 1 upwards in order of their issuance and may bear such identifying numbers or letters as shall be useful to facilitate the registration, transfer and exchange of the Bonds. Unless otherwise determined in an order to authenticate the Bonds (in any event to be as of or after February 1, 1995, and as of or before the date or dates of the issuance and sale thereof and acceptable to the Purchaser), each Bond shall be dated February 15, 1995. The Bonds are hereby authorized to bear interest at the rates percent per annum set forth below and shall mature on December 15 of the years and in the principal amount in each year, as follows: Principal Interest Year Amount($) Rate (~) 1995 80,000 5.50 1996 85,000 5.60 1997 85,000 5.75 1998 90,000 5.90 1999 95,000 6.00 2000 105,000 6.10 2001 110,000 6.15 2002 115,000 6.25 2003 120,000 6.35 2004 130,000 6.45 2005 140,000 6.55 2006 145,000 6.66 2007 155,000 6.75 2008 165,000 6.90 2009 180,000 7.00 Each Bond shall bear interest from its date, or from the most recent interest payment date to which interest has been paid, computed on the basis of a 360-day year consisting of -9- twelve 30-day months, and payable in lawful money of the United States of America semiannually on each June 15 and December 15, commencing June 15, 1995, at the rates percent per annum herein provided. The principal of and premium, if any, on the Bonds shall be payable in lawful money of the United States of America upon presentation and surrender thereof at the principal corporate trust office of the financial institution designated in this ordinance to act as the Paying Agent for the Bonds (including its successors, the "Paying Agent"). Interest on the Bonds shall be payable on each interest payment date to the registered owners of record appearing on the registration books maintained by the financial institution designated in this ordinance to act as the Bond Registrar on behalf of the Issuer for such purpose (including its successors, the "Bond Registrar"), at the principal corporate trust office of the Bond Registrar as of the close of business on the first (1st) day of the calendar month of the applicable interest payment date. Interest on the Bonds shall be paid by check or draft mailed by the Paying Agent to such registered owners at their addresses appearing on the registration books. (b) Redem tion. Bonds maturing on and after December 15, 1996, shall be subject to redemption prior to maturity on June 15, 1996, and on any date thereafter, as a whole or in part, in inverse order of maturity, at a redemption price of par, plus accrued interest to the date fixed for redemption. In the event of the redemption of less than all the Bonds of like maturity, the aggregate principal amount thereof to -10- be redeemed shall be $5,000 or an integral multiple thereof and the Bond Registrar shall assign to each Bond of such maturity a distinctive number for each $5,000 principal amount of such Bond and shall select by lot from the numbers so assigned as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided that only so much of the principal amount of each Bond shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. The Issuer shall deposit with the Paying Agent an amount of money sufficient to pay the redemption price of all the Bonds or portions of Bonds which are to be redeemed on the redemption date, together with interest to such redemption date, prior to giving any notice of redemption. With notice at least forty-five (45) days before the redemption date (or lesser notice acceptable to the Bond Registrar) to the Bond Registrar by the Issuer, notice of the redemption of Bonds shall be given by first class mail not less than thirty (30) days nor more than sixty (60) days prior to the date fixed for such redemption to the registered owners of Bonds to be redeemed at their last addresses appearing on such registration books. The Bonds or portions thereof specified in such notice shall become due and payable at the applicable redemption price on the redemption date therein designated, together with interest to the redemption date. If there shall be drawn for redemption less than all of a Bond, the Issuer shall execute and the Bond Registrar shall authenticate -11- and deliver, upon the surrender of such Bond, without charge to the registered owner thereof, for the unredeemed balance of the Bond so surrendered, Bonds of like maturity and of the denomination of $5,000 or any authorized integral multiple thereof. All notices of redemption shall include at least the information as follows: (1) the redemption date; (2) the redemption price; (3) if less than all of the Bonds of a given maturity are to be redeemed, the identification and, in the case of partial redemption of the Bonds, the respective principal amounts of the Bonds to be redeemed; (4) a statement that on the redemption date the redemption price will become due and payable upon each such Bond or portion thereof called for redemption and that interest thereon shall cease to accrue from such date; and (5) the place where such Bonds are to be surrendered for payment of the redemption price, which place of payment shall be the principal office of the Paying Agent. The Bond Registrar shall not be required to exchange or transfer any Bond during the period from the first (lst) day of the month of any interest payment date to such interest payment date or during the period of fifteen (15) days next preceding the mailing of a notice of redemption which could designate all or a part of such Bond for redemption. Notice of redemption having been so given, 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 such Bonds or portions of -12- Bonds shall cease to bear interest. Neither the failure to mail such redemption notice nor any defect in any notice so mailed to any particular registered owner of a Bond shall affect the sufficiency of such notice with respect to other registered owners. Notice having been properly given, failure of a registered owner of a Bond to receive such notice shall not be deemed to invalidate, limit or delay the effect of the notice or the redemption action described in the notice. Such notice may be waived in writing by a registered owner of a Bond, either before or after the event, and such waiver shall be the equivalent of such notice. Waivers of notice shall be filed, if at all, with the Bond Registrar, but such filing shall not be a condition precedent to the validity of any action taken in reliance upon such waiver. Upon surrender of such Bonds for redemption in accordance with such notice, such Bonds shall be paid by the Paying Agent at the redemption price. Interest due on or prior to the redemption date shall be payable as herein provided for payment of interest. If any Bond or portion of Bond called for redemption shall not be so paid upon surrender thereof for redemption, the principal, and premium, if any, shall, until paid, bear interest from the redemption date at the rate borne by the Bond or portion of such Bond so called for redemption. All Bonds which have been redeemed shall be cancelled and destroyed by the Bond Registrar and shall not be reissued. Section 4. Execution and Authentication. Each Bond shall be executed in the name of the Issuer by the manual or -13- authorized facsimile signature of its Mayor and the corporate seal of the Issuer, or a facsimile thereof, shall be thereunto affixed, impressed or otherwise reproduced or placed thereon and attested by the manual or authorized facsimile signature of its City Clerk. Temporary Bonds, preliminary to the availability of Bonds in definitive form, shall be and are hereby authorized and approved. In case any officer whose signature, or a facsimile of whose signature, shall appear on any Bond shall cease to hold such office before the issuance of such Bond, such Bond shall nevertheless be valid and sufficient for all purposes, the same as if the person whose signature, or a facsimile thereof, appears on such Bond had not ceased to hold such office. Any Bond may be signed, sealed or attested on behalf of the Issuer by any person who, on the date of such act, shall hold the proper office, notwithstanding that at the date of such Bond such person may not hold such office. No recourse shall be had for the payment of any Bonds against the City Council or any officer or employee of the Issuer (past, present or future) who executes the Bonds, or on any other basis. Each Bond shall bear thereon a certificate of authentication executed manually by the Bond Registrar. No Bond shall be entitled to any right or benefit under this ordinance or shall be valid or obligatory for any purpose until such certificate of authentication shall have been duly executed by the Bond Registrar. Such certificate of authentication shall have been duly executed by the Bond Registrar by manual -14- signature, and such certificate of authentication upon any such Bond shall be conclusive evidence that such Bond has been authenticated and delivered under this ordinance. The certificate of authentication on any Bond shall be deemed to have been executed by the Bond Registrar if signed by an authorized officer of the Bond Registrar, but it shall not be necessary that the same officer sign the certificate of authentication on all of the Bonds issued hereunder. Section 5. Transfer, Exchange and Registration. Each Bond shall be transferable only upon the registration books maintained by the Bond Registrar on behalf of the Issuer for that purpose at the principal corporate trust office of the Bond Registrar, by the registered owner thereof in person or by such registered owner's attorney duly authorized in writing upon surrender thereof together with a written instrument of transfer satisfactory to the Bond Registrar and duly executed by the registered owner or such registered owner's duly authorized attorney. Upon the surrender for transfer of any such Bond, the Issuer shall execute and the Bond Registrar shall authenticate and deliver a new Bond or Bonds registered in the name of the transferee of the same aggregate principal amount, maturity and interest rate as the surrendered Bond. Bonds, upon surrender thereof at the principal corporate trust office of the Bond Registrar, with a written instrument satisfactory to the Bond Registrar, duly executed by the registered owner or such registered owner's attorney duly authorized in writing, may be exchanged for an equal aggregate principal amount of Bonds of the -15- same maturity and interest rate and of the denomination of $5,000 or any authorized integral multiple thereof, less previous retirements. Eor every such exchange or registration of transfer of Bonds, the Issuer or the Bond Registrar may make a charge sufficient to reimburse it for any tax, fee or other governmental charge required to be paid with respect to such exchange or transfer, which sum or sums shall be paid by the person requesting such exchange or transfer as a condition precedent to the exercise of the privilege of making such exchange or transfer. No other charge shall be made for the privilege of making such transfer or exchange. The provisions of the Illinois Bond Replacement Act shall govern the replacement of lost, destroyed or defaced Bonds. The Issuer, the Paying Agent and the Bond Registrar may deem and treat the person in whose name any Bond shall be registered upon the registration books as the absolute owner of such Bond, whether such Bond shall be overdue or not, for the purpose of receiving payment of, or on account of, the principal of, premium, if any, or interest thereon and for all other purposes whatsoever, and all such payments so made to any such registered owner or upon such registered owner's order shall be valid and effectual to satisfy and discharge the liability upon such Bond to the extent of the sum or sums so paid, and neither the Issuer nor the Paying Agent or the Bond Registrar shall be affected by any notice to the contrary. -16- Section 6. Bond Registrar and Paying Agent. The Bond Registrar and Paying Agent with respect to this ordinance and the Bonds shall be The National Bank of Canton, with its principal corporate trust office in Canton, Illinois. The Issuer covenants that it shall at all times retain a Bond Registrar and Paying Rgent with respect to the Bonds and shall cause to be maintained at the office of such Bond Registrar a place where Bonds may be presented for registration of transfer or exchange, that it will maintain at the designated office of the Paying Agent a place where Bonds may be presented for payment, that it shall require that the Bond Registrar maintain proper registration books and that it shall require the Bond Registrar and Paying Agent to perform the other duties and obligations imposed upon each of them by this ordinance in a manner consistent with the standards, customs and practices concerning municipal securities. The Issuer may enter into appropriate agreements with any Bond Registrar and any Paying Agent in connection with the foregoing, including as follows: (a) to act as Bond Registrar, authenticating agent, Paying Agent and transfer agent as provided herein; (b) to maintain a list of the registered owners of the Bonds as set forth herein and to furnish such list to the Issuer upon request, but otherwise to keep such list confidential; (c) to cancel and/or destroy Bonds which have been paid at maturity or submitted for exchange or transfer; (d) to give notices of redemption of Bonds to be redeemed; (e) to furnish the Issuer at least annually a certificate with respect to Bonds cancelled and/or destroyed; and -17- (f ) to furnish the I ssuer at lust annually an audit confirmation of Bonds paid, Bonds outstanding and payments made with respect to interest on the Bonds. The Bond Registrar and Paying Agent shall comply with (a) - (f) above. The Bond Registrar and Paying Agent shall signify their acceptances of the duties and obligations imposed upon them by this ordinance. The Bond Registrar by executing the certificate of authentication on any Bond shall be deemed to have certified to the Issuer that it has all requisite power to accept, and has accepted, such duties and obligations, including as Paying Agent, not only with respect to the Bond so authenticated but with respect to all of the Bonds. The Bond Registrar and Paying Agent are the agents of the Issuer for such purposes and shall not be liable in connection with the performance of their respective duties except for their own negligence or default. The Bond Registrar shall, however, be responsible for any representation in its certificate of authentication on the Bonds. The Issuer may remove the Bond Registrar or Paying Agent at any time. In case at any time the Bond Registrar or Paying Agent shall resign (such resignation to not be effective until a successor has accepted such role) or shall be removed or shall become incapable of acting, or shall be adjudged a bankrupt or insolvent, or if a receiver, liquidator or conservator of the Bond Registrar or Paying Agent, or of its property, shall be appointed, or if any public officer shall take charge or control of the Bond Registrar or Paying Agent or of their respective properties or affairs, the Issuer covenants and agrees that it -18- will thereupon appoint a successor Bond Registrar or Paying Agent, as the case may be. The Issuer shall mail or cause to be mailed notice of any such appointment made by it to each registered owner of Bonds within twenty (20) days after such appointment. Any Bond Registrar or any Paying Agent appointed under the provisions of this Section 7 shall be a bank, trust company or other qualified professional with respect to such matters, authorized to exercise such functions in the State of Illinois. Section 7. Alternate Bonds; General Obligations. The Bonds are and constitute Alternate Bonds under the Local Government Debt Reform Act, anticipated to be payable from Pledged Revenues as Junior Bonds. Under and pursuant to Section 15 of the Local Government Debt Reform Act, the full faith and credit of the Issuer are hereby irrevocably pledged to the punctual payment of the principal of, premium, if any, and interest on the Bonds; the Bonds shall be direct and general obligations of the Issuer; and the Issuer shall be obligated to levy ad valorem taxes upon all the taxable property within the Issuer's corporate limits, for the payment on and after June 15, 1996 of the Bonds and the interest thereon, without limitation as to rate or amount (such ad valorem taxes being the "Pledged Taxes"). The lien of the Bonds and this ordinance on the Pledged Revenues shall be and is second, junior and subordinate to the lien thereon of the Series 1989 Bonds and under the Series 1989 Bond Ordinance. -19- Pledged Revenues are hereby determined by the Corporate Authorities to be sufficient to provide for or pay in each year to final maturity of the Bonds all of the following: (1) Operation and Maintenance Expenses of the enterprise (i.e., the System), but not including depreciation, (2) the debt service on all Outstanding revenue bonds payable from Pledged Revenues, (3) all amounts required to meet any fund or account requirements with respect to such Outstanding revenue bonds, (4) other contractual or tort liability obligations, if any, payable from such Pledged Revenues, and (5) in each year, an amount not less than 1.25 times debt service of all (i) Alternate Bonds payable from such Pledged Revenues previously issued and outstanding, and (ii) Alternate Bonds payable from such Pledged Revenues proposed to be issued, including the Bonds. To the extent payable from one or more revenue sources, the Pledged Revenues shall be and, with appropriate increases, are hereby determined by the Corporate Authorities to provide in each year an amount not less than 1.25 times debt service (as defined in Section 2 of the Local Government Debt Reform Act) of Alternate Bonds payable from such revenue sources previously issued and outstanding and Alternate Bonds proposed to be issued. Such conditions enumerated need not be met for that amount of debt service (as defined in Section 2 of the Local Government Debt Reform Act) provided for by the setting aside of proceeds of bonds or other moneys at the time of the delivery of such bonds. The Pledged Revenues are hereby determined by the Corporate Authorities to provide in each year Operation and Maintenance Expenses, 100% of -20- the amount which shall become due as debt service on the Outstanding 1961 Bonds, all amounts required to meet any fund or account requirements with respect to this ordinance, any other contractual or tort liability obligations, if any, payable from Pledged Revenues, and an amount not less than 1.25 times debt service (as defined in Section 2 of the Local Government Debt Reform Act) of all of the Outstanding Bonds, payable from such Pledged Revenues. The determination of the sufficiency of the Pledged Revenues shall be supported by reference to the most recent audit of the Issuer, which is for a Fiscal Year ending not earlier than 18 months previous to the time of issuance of the Alternate Bonds. If such audit does not adequately show the sufficiency of such Pledged Revenues, or if such Pledged Revenues are shown to be insufficient, then the determination of sufficiency shall be supported by the report of an independent accountant or feasibility analyst having a national reputation for expertise in such matters demonstrating the sufficiency of such revenues and explaining, if appropriate, by what means the Pledged Revenues will be greater than as shown in the audit. Whenever the sufficiency of Pledged Revenues is demonstrated by reference to higher rates or charges and fees for enterprise revenues (with respect to the use of the System constituting the Pledged Revenues), such higher rates or charges and fees with respect to the use of the services of the System shall have been properly imposed by an ordinance adopted prior to the time of delivery of the Bonds. -21- Section 8. Form of Bonds. Unless Bonds in typewritten form are accepted or in any contract for the sale of the Bonds the purchaser or purchasers of the Bonds shall agree to accept typewritten or other temporary Bonds preliminary to the availability of, or in lieu of, Bonds in printed form prepared in compliance with the National Standard Specifications for Fully Registered Municipal Securities prepared by the American National Standards Institute, Bonds shall comply therewith, and in any event shall be in substantially the following form [provided, however, that appropriate insertions, deletions and modifications in the form of the Bonds may be made, including the issuance of a single Bond for each maturity, as the Purchaser thereof agrees or accepts, in an appropriate form prepared by Bond counsel, not inconsistent herewith]: [The remainder of this page is intentionally left blank.] -22- UNITED STATES OF AMERICA STATE OF ILLINOIS COUNTY OF FULTON CITY OF CANTON GENERAL OBLIGATION WATERWORKS AND SEWERAGE BOND (ALTERNATE REVENUE SOURCE) SERIES 1995 REGISTERED NO. INTEREST RATE: MATURITY DATE: REGISTERED $ DATED DATE: CUSIP: Registered Owner: Principal Amount: KNOW ALL BY THESE PRESENTS that the City of Canton, a non-home rule municipality situated in The County of Fulton, in the State of Illinois (the "Issuer"), acknowledges itself indebted and for value received hereby promises to pay to the Registered Owner identified above, or registered assigns, the Principal Amount set forth above on the Maturity Date specified above, and to pay interest on such Principal Amount from the later of the Dated Date hereof or the most recent interest payment date to which interest has been paid, at the Interest Rate per annum set forth above, computed on the basis of a 360-day year consisting of twelve 30-day months and payable in lawful money of the United States of America semiannually on the fifteenth (15th) days of June and December in each year, commencing June 15, 1995, until the Principal Amount hereof shall have been paid, by check or draft mailed to the Registered Owner of record hereof as of the first (1st) day (whether or not a business day) of the calendar month of such interest payment date, at the address of such Registered Owner appearing on the -23- registration books maintained for such purpose at the principal corporate trust office of The National Bank of Canton, Canton, Illinois, as Bond Registrar (including its successors, the "Bond Registrar"). This Bond, as to principal and premium, if any, when due, will be payable in lawful money of the United States of America upon presentation and surrender of this Bond at the principal corporate trust office of The National Bank of Canton, Canton, Illinois, as Paying Agent (including its successors, the "Paying Agent"). The Bonds are payable from the receipts derived by the Issuer from Pledged Revenues (as defined in the hereinafter defined Bond Ordinance) derived from the Issuer's operation and maintenance its municipally-owned waterworks and sewerage system (the "System"); and although it is expected, and has been certified, that the Bonds are to be paid from such Pledged Revenues, which Pledged Revenues are pledged to the payment thereof second, junior and subordinate to the lien thereon of the Issuer's outstanding General Obligation Bonds (Alternate Revenue Source), Series 1989, the full faith and credit of the Issuer, including the power to levy taxes without limit as to rate or amount from and after June 15, 1996, are irrevocably pledged for the punctual payment of the principal of and interest on this Bond and each Bond of the series of which it is a part, on debt service payment dates from and after June 15, 1996, according to the terms thereof. This Bond is one of a series of Bonds issued in the aggregate principal amount of $1,800,000, which are all of like tenor, except as to maturity and interest rate, and which are -24- authorized and issued under and pursuant to the Constitution and laws of the State of Illinois, including Section 15 of the Local Government Debt Reform Act (Section 350/15 of Chapter 30 of the Illinois Compiled Statutes, in connection with "alternate bonds", as supplemented and amended), Division 139 of Article 11 of the Illinois Municipal Code (Section 5/11-139-1 et seq. of Chapter 65 of the Illinois Compiled Statutes), as supplemented and amended (the "Revenue Source Act"), the Registered Bond Act, the Illinois Bond Replacement Act, the Bond Authorization Act and the applicable laws authorizing the Pledged Revenues, and pursuant to and in accordance with Ordinance No. 1451 adopted by the City Council of the Issuer on entitled: February 7 1995 , and "AN ORDINANCE AUTHORIZING THE ISSUANCE OF UP TO $1,800,000 GENERAL OBLIGATION WATERWORKS AND SEWERAGE BONDS (ALTERNATE REVENUE SOURCE), SERIES 1995, OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS, PROVIDING THE DETAILS OF SUCH BONDS AND FOR AN ALTERNATE REVENUE SOURCE AND THE LEVY OF DIRECT ANNUAL TAXES SUFFICIENT TO PAY THE PRINCIPAL OF AND INTEREST ON SUCH BONDS, AND RELATED MATTERS" (with respect to which undefined terms herein shall have the meanings therein, the "Bond Ordinance"). The Bonds are issued to pay a portion of the costs to acquire, construct and install a sludge press and a sewer plant building for the sludge press, and related improvements, facilities and costs, including costs of issuance of the Bonds. Bonds maturing on and after December 15, 1996, shall be subject to redemption prior to maturity on June 15, 1996, and on any date thereafter, as a whole or in part, in the inverse order -25- of maturity, on the applicable redemption date and at a redemption price of par, plus accrued interest to the date fixed for redemption. In the event of the redemption of less than all the Bonds of like maturity, the aggregate principal amount thereof to be redeemed shall be $5,000 or an authorized integral multiple thereof, and the Bond Registrar shall assign to each Bond of such maturity a distinctive number for each $5,000 principal amount of such Bond and shall select by lot from the numbers so assigned as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided that only so much of the principal amount of each Bond shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. The Issuer shall deposit with the Paying Agent an amount of money sufficient to pay the redemption price of all the Bonds or portions of Bonds which are to be redeemed on the redemption date, together with interest to such redemption date, prior to giving any notice of redemption. Notice of the redemption of Bonds shall be given by first class mail not less than thirty (30) days nor more than sixty (60) days prior to the date fixed for such redemption to the registered owners of Bonds to be redeemed at their last addresses appearing on the registration books therefor. The Bonds or portions thereof specified in such notice shall become due and payable at the redemption price on the redemption date therein designated, and -26- if, on the redemption date, moneys for payment of the redemption price of all the Bonds or portions thereof to be redeemed, together with interest to the redemption date, remain on deposit with the Paying Agent, and if notice of redemption shall have been mailed as aforesaid (and notwithstanding any defect therein or the lack of actual receipt thereof by any registered owner), then from and after the redemption date interest on such Bonds or portions thereof shall cease to accrue and become payable. If there shall be drawn for redemption less than all of a Bond, the Issuer shall execute and the Bond Registrar shall authenticate and deliver, upon the surrender of such Bond, without charge to the registered owner thereof, for the unredeemed balance of the Bond so surrendered, Bonds of like maturity and of the denomination of 55,000 or any authorized integral multiple thereof. All notices of redemption shall include at least the information as follows: (1) the redemption date; (2) the redemption price; (3) if less than all of the Bonds of a given maturity are to be redeemed, the identification and, in the case of partial redemption of the Bonds, the respective principal amounts of the Bonds to be redeemed; (4) a statement that on the redemption date the redemption price will become due and payable upon each such Bond or portion thereof called for redemption and that interest thereon shall cease to accrue from such date; and (5) the place where such Bonds are to be surrendered for payment of the redemption price, which place of payment shall be the principal office of the Paying Agent. -27- This Bond is transferable only upon the registration books therefor by the Registered Owner hereof in person, or by such Registered Owner's attorney duly authorized in writing, upon surrender hereof at the principal corporate trust office of the Bond Registrar together with a written instrument of transfer satisfactory to the Bond Registrar duly executed by the Registered Owner or by such Registered Owner's duly authorized attorney, and thereupon a new registered Bond or Bonds, in the denominations of $5,000 or any authorized integral multiple thereof and of the same aggregate principal amount as this Bond shall be issued to the transferee in exchange therefor. In like manner, this Bond may be exchanged for an equal aggregate principal amount of Bonds of any authorized denomination. The Bond Registrar shall not be required to exchange or transfer any Bond during the period from the first (1st) day of the month of any interest payment date to such interest payment date or during a period of fifteen (15) days next preceding the mailing of a notice of redemption which could designate all or a part of such Bond for redemption. The Issuer or the Bond Registrar may make a charge sufficient to reimburse it for any tax, fee or other governmental charge required to be paid with respect to the transfer or exchange of this Bond. No other charge shall be made for the privilege of making such transfer or exchange. The Issuer, the Paying Agent and the Bond Registrar may treat and consider the person in whose name this Bond is registered as the absolute owner hereof for the purpose of receiving payment of, or on account of, the principal, premium, -28- if any, and interest due hereon and for all other purposes whatsoever, and all such payments so made to such Registered Owner or upon such Registered Owner's order shall be valid and effectual to satisfy and discharge the liability upon this Bond to the extent of the sum or sums so paid, and neither the Issuer nor the Paying Agent or the Bond Registrar shall be affected by any notice to the contrary. No recourse shall be had for the payment of any Bonds against the Mayor or any member of the City Council or any other officer or employee of the Issuer (past, present or future) who executes any Bonds, or on any other basis. The Issuer may remove the Bond Registrar or Paying Agent at any time and for any reason and appoint a successor. This Bond shall not be valid or become obligatory for any purpose until the certificate of authentication hereon shall have been duly executed by the Bond Registrar. The Issuer has designated the Bonds as "qualified tax-exempt obligations" under Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. It is hereby certified, recited and declared that all acts, conditions and things required to be done, exist and be performed precedent to and in the issuance of this Bond in order to make it a legal, valid and binding general obligation of the Issuer have been done, exist and have been performed in regular and due time, form and manner as required by law, and that the series of Bonds of which this Bond is one, together with all other indebtedness of the Issuer is within every debt or other -29- limit prescribed by law. IN WITNESS WHEREOF, the City of Canton, Fulton County, Illinois, has caused this Bond to be executed in its name and on its behalf by the manual or facsimile signature of its Mayor, and its corporate seal, or a facsimile thereof, to be hereunto affixed or otherwise reproduced hereon and attested by the manual or facsimile signature of its Clerk, all as of the Dated Date set forth above. (SEAL) Attest: City Clerk CITY OF CANTON, Fulton County, Illinois Mayor CERTIFICATE OF AiTI'AENT I CAT I ON Dated: This is one of the General Obligation Waterworks and Sewerage Bonds (Alternate Revenue Source), Series 1995, described in the within mentioned Bond Ordinance. The National Bank of Canton, Canton, Illinois, as Bond Registrar By: Authorized Officer Bond Registrar and The National Bank of Canton Paying Agent: Canton, Illinois -30- ASSIGNMENT For value received the undersigned sells, assigns and transfers unto (Name, Address and Tax Identification Number of Assignee] the within Bond and hereby irrevocably constitutes and appoints attorney to transfer the within Bond on the books kept for registration thereof, with full power of substitution in the premises. Dated Signature Guarantee: Signature NOTICE: The signature on this assignment must correspond with the name of the Registered Owner as it appears upon the face of the within Bond in every particular, without alteration or enlargement or any change whatever. Section 9. Levv and Extension of Taxes. For the purpose of providing the money required to pay the interest on the Bonds on and after June 15, 1996 when and as the same falls due and to pay and discharge the principal thereof as the same shall mature, there shall be levied upon all the taxable property within the Issuer's corporate limits in each year while any of the Bonds shall be Outstanding, a direct annual tax sufficient for that purpose and there is hereby levied upon all of the taxable property within the Issuer's corporate limits, in addition to all other taxes, the following direct annual taxes, in the amounts for each year, as follows: For Each Year 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 A Tax Sufficient to Produce the Sum of: $ 195,280.00 $ 190,520.00 $ 190,632.50 $ 190,322.50 $ 194,622.50 $ 193,217.50 $ 191,452.50 $ 189,265.00 $ 191,645.00 $ 193,260.00 -31- for for for for for for for for for for interest interest interest interest interest interest interest interest interest interest and principal and principal and principal and principal and principal and principal and principal and principal and principal and principal 2005 $ 189,090.00 for interest and principal 2006 $ 189,447.50 for interest and principal 2007 $ 188,985.00 for interest and principal 2008 $ 192,600.00 for interest and principal To the extent lawful, interest or principal coming due at any time when there shall be insufficient funds on hand to pay the same shall be paid promptly when due from current funds on hand in advance of the collection of the taxes herein levied; and when such taxes shall have been collected, reimbursement shall be made to such fund or funds from which such advance was made in the amounts thus advanced. As soon as this ordinance becomes effective, a copy thereof, certified by the Clerk of the Issuer, which certificate shall recite that this ordinance has been duly adopted, shall be filed with the County Clerk of Fulton County, Illinois, who is hereby directed to ascertain the rate percent required to produce the aggregate tax provided to be levied in the years 1995 through 2008, inclusive, and to extend the same for collection on the tax books in connection with other taxes levied in each of such years, in and by the Issuer for general corporate purposes of the Issuer, and in each of such years such annual tax shall be levied and collected in like manner as taxes for general corporate purposes for each of such years are levied and collected and, when collected, such taxes shall be used solely for the purpose of paying the principal of and interest on the Bonds herein authorized as the same become due and payable. The Issuer covenants and agrees with the registered owners of the Bonds that so long as any of the Bonds remain Outstanding, the Issuer will not cause the abatement of the -32- foregoing taxes and otherwise will take no action or fail to take any action which in any way would adversely affect the ability of the Issuer to levy and collect the foregoing taxes unless and to the extent (i) there then shall be moneys irrevocably on deposit in the Junior Debt Service Account established under Section 11 below or (ii) the Corporate Authorities shall have determined by a resolution duly adopted by the affirmative vote of not less than two-thirds of the Corporate Authorities that the Pledged Revenues projected to be received during the period in connection with such levy of taxes in respect of such series of Bonds are sufficient to pay when due the principal of and interest on such Bonds during such period and to maintain the 1.25 coverage requirements in connection with Alternate Bonds. The Issuer and its officers will comply with all present and future applicable laws in order to assure that the foregoing taxes will be levied, extended and collected as provided herein and deposited in the Junior Debt Service Account established in Section 11 below to pay the principal of and interest on the Bonds. Whenever either (i) or (ii) above in this paragraph have been satisfied, the Corporate Authorities shall duly direct the abatement of the Pledged Taxes for the year with respect to which such taxes have been levied, to the extent so satisfied, and appropriate certification of such abatement shall be timely filed with the County Clerk in connection with such abatement. If for any reason there is abatement of such levy of taxes and the failure thereafter to pay debt service in respect of such abatement, the additional amount, together with additional interest accruing, -33- shall be added to the tax levy in the year of, or the next year following, such failure. Section 10. Purchase Agreement. The Purchase Agreement by and between the Issuer and the Purchaser, in substantially the form thereof presented before the meeting of the Corporate Authorities at which this ordinance is adopted, shall be and is hereby approved. All things done with respect to the Purchase Agreement by the Issuer's Mayor, Clerk, Treasurer or Attorney, in connection with the issuance and sale of the Bonds, shall be and are hereby in all respects ratified, confirmed and approved. The Mayor, Clerk, Treasurer, Attorney and other officials of the Issuer are hereby authorized and directed to do and perform, or cause to be done or performed for or on behalf of the Issuer, each and every thing necessary for the issuance of the Bonds, including the proper execution, delivery and performance of the Purchase Agreement, and related instruments and certificates, by the Issuer and the purchase by and delivery of the Bonds to or at the direction of the Purchaser. No elected or appointed officer of the Issuer is in any manner interested, directly or indirectly, in his or her own name or in the name of any other person, association, trust or corporation in the Purchase Agreement. Section 11. Waterworks and Sewerage Emend. Upon the issuance of any of the Bonds, the System shall continue to be operated on a Fiscal Year basis commencing on the first day of May and ending the last day of April of each calendar year. All of the revenues from any source whatsoever derived from the -34- ' operation of the System shall continue to be set aside as collected and be deposited in a separate fund and in an account in a bank to be designated or continued, as the case may be, by the Corporate Authorities, which fund is hereby created and established as the Issuer's "Waterworks and Sewerage Emend" (the "Fund"), which shall continue to constitute a trust fund for the sole purpose of carrying out the covenants, terms, and conditions of this ordinance, including, without limitation, maintenance of the "Waterworks Operation and Maintenance Account", the "Waterworks Interest and Redemption Account", the "Waterworks Depreciation and Contingencies Account", the "Waterworks Bond Reserve Account" and the "Surplus Account" each as created by the 1961 Bond Ordinance, and providing for the establishment of expenditures from such respective accounts as hereinafter described. The separate accounts in the Fund known as the "Junior Debt Service Account" and the "Junior Depreciation Account", which accounts are hereby created and established, to which there shall be credited and paid on a first and prior basis, on or before the first day of each month, by the Treasurer or other appropriate financial officer of the Issuer, without any further official action or direction, in the order in which such Accounts are hereinafter mentioned, subject to the requirements of any account having a prior claim, including the Debt Service Account of 1989 under the Series 1989 Bond Ordinance and under this ordinance, all moneys in the Fund in accordance with the following provisions: -35- (a) Junior Debt Service Account: There next shall be deposited and credited to the Junior Debt Service Account and held, in cash and investments, a fractional amount (not less than 1/5) of the interest becoming due on the next succeeding interest payment date on all Outstanding Junior Bonds and also a fractional amount (not less than 1/10) of the principal becoming due (or subject to mandatory redemption) on the next succeeding principal maturity date of all of the Outstanding Junior Bonds until there shall have been accumulated and held in cash and investments in such Account on or before the month preceding such interest payment date or principal maturity date, or both, an amount sufficient to pay such principal or interest, or both. In computing the fractional amount to be set aside each month in such Junior Debt Service Account, the fraction shall be so computed that a sufficient amount will be set aside in such Junior Debt Service Account and will be available for the prompt payment of such principal of and interest on all Outstanding Junior Bonds and shall be not less than one-fifth (1/5) of the interest becoming due on the next succeeding interest payment date and not less than one-tenth (1/10) of the principal becoming due (or subject to mandatory redemption) on the next succeeding principal payment date on all Outstanding Junior Bonds until there is sufficient money in such Junior Debt Service Account to pay such principal or interest, or both. Credits into such Junior Debt Service Account may be suspended in any Fiscal Year at such time as there shall be a sufficient sum held in cash and investments in such Account to meet principal and interest requirements in such Account for the balance of such Fiscal Year, but such credits shall again be resumed at the beginning of the next Fiscal Year. All moneys in such Junior Debt Service Account shall be used only for the purpose of paying interest and principal and applicable premium on Outstanding Junior Bonds. (b) Junior Depreciation Account: There next shall be deposited in and credited to such Junior Depreciation Account on the first business day of each month after issuance of any Bonds, the sum of $1,500 until an amount equal to $180,000 has been accumulated. Thereafter, no additional payments shall be made to the Junior Depreciation Account, except that when any money is paid out of such Account, each of the monthly payments into such account shall be resumed and continued until such Account has been restored to the aggregate amount of $180,000. Amounts to the credit of the Junior Depreciation Account shall be used for (i) the payment of the costs of extraordinary maintenance, necessary repairs and replacements, or contingencies, the payment for which no other funds are available, in order that the System may at all times be able to render efficient service and, although it is not expected, (ii) the payment of principal of or interest and applicable premium on -36- any Outstanding bonds payable from the Pledged Revenues of the System at any time when there are no other funds available for that purpose in order to prevent a default and shall be transferred to the appropriate Account for such purpose. Whenever an amount is withdrawn from the Junior Depreciation Account for the purpose stated in clause (ii) of the preceding paragraph, the Issuer shall have undertaken a rate study of the System by a qualified accountant, engineer or other finance professional. Each expenditure to be made from the Depreciation Account or the purpose stated in clause (i) of the preceding paragraph shall be made only after an approving vote of the Corporate Authorities has certified that such expenditure is necessary to the continued effective and efficient operation of the System. (c) Surplus Account: All moneys remaining in the Fund, after crediting the required amounts to the respective Accounts above, and after making up any deficiency in the Accounts above, shall be credited to the Surplus Account and then, such surplus shall be used, if at all, for one or more of the following purposes (and not for any general corporate purpose) without any priority among them: (1) For the purpose of constructing or acquiring repairs, replacements, renewals, improvements or extensions to the System; or (2) For the purpose of calling and redeeming Outstanding bonds payable from Pledged Revenues of the System which are callable at the time; or (3) For the purpose of paying principal and interest and applicable premium on any subordinate bonds or obligations issued for the purpose of acquiring or constructing repairs, replacements, renewals, improvements and extensions to the System; or (4) For any other lawful purpose, including the purchase of Outstanding bonds payable from Pledged Revenues of the System at a price of not to exceed par plus accrued interest. (d) Investments: Money to the credit of the Junior Debt Service Account and the Junior Depreciation Account may be invested from time to time by the Issuer's Treasurer in (i) interest-bearing bonds, notes, or other direct full faith and credit obligations of the United States of America, (ii) obligations unconditionally guaranteed as to both principal and interest by the United States of America, or (iii) certificates of deposit or time deposits of any bank or savings and loan association, as defined by Illinois laws, provided such bank or savings and loan association is insured by the Federal Deposit Insurance Corporation or a successor corporation to the Federal -37- Deposit Insurance Corporation and provided further that the principal of such deposits are secured by a pledge of obligations as described in clauses (d) (i) and (d) (ii) above in the full principal amount of such deposits, or otherwise collateralized in such amount and in such manner as may be required by law. Such investments may be sold from time to time by the Treasurer of the Issuer as funds may be needed for the purpose for which such Accounts have been created. All interest on any funds so invested shall be credited to the applicable Account of the Fund and is hereby deemed and allocated as expended with the next expenditure or expenditures of money from the applicable Account of the Fund. Moneys in any of such accounts shall be invested by the Issuer's Treasurer, if necessary, in investments restricted as to yield, which investments may be in U.S. Treasury Securities - State and Local Government Series, if available, and to such end the Issuer's Treasurer shall refer to any investment restrictions covenanted by the Issuer or any officer thereof as part of the transcript of proceedings for the issuance of the Bonds, and to appropriate opinions of counsel. Section 12. Bond Proceeds Account. All of the proceeds derived from the sale of the Bonds (exclusive of accrued interest) shall be deposited in the "Bond Proceeds Account of 1995", which is hereby established as a special account of the Issuer. Moneys in the Bond Proceeds Account of 1995 shall be used for the purposes specified in Section 3 of this ordinance (that is, the costs of the Project) and for the payment of costs of issuance of the Bonds, but may hereafter be reappropriated and used for other lawful purposes in accordance with the Revenue Source Act. Before any such reappropriation shall be made, there shall be filed with the Clerk of the Issuer an opinion of Evans, Froehlich & Beth, Champaign, Illinois, or other nationally recognized Bond counsel ("Bond Counsel") to the effect that such reappropriation is authorized and will not adversely affect the tax-exempt status of the Bonds under Section 103 of the Internal Revenue Code of 1986, as amended. Moneys in the Bond Proceeds -38- Account of 1995 shall be withdrawn from time to time as needed for the payment of costs and expenses incurred by the Issuer in connection with the Project and for paying the fees and expenses incidental thereto. Moneys shall be withdrawn from the depositary in connection with such funds from time to time by the Treasurer or other appropriate financial officer of the Issuer only upon submission to such officer of the following: A duplicate copy of the order signed by the Mayor and the City Clerk, or such other officer(s) as may from time to time be by law authorized to sign and countersign orders of the Issuer, stating specifically the purpose for which the order is issued and indicating that the payment for which the order is issued has been approved by the Corporate Authorities. Within sixty (60) days after completion of the Project, the Mayor shall certify to the Corporate Authorities the fact that the Project has been completed, and after all costs have been paid, the Mayor and City Clerk shall execute a completion certificate and file it with the depositary in which the Bond Proceeds Account of 1995 is on deposit and in the records of the Issuer certifying that the Project has been completed and that all costs have been paid; and, if at that time any funds remain in the Bond Proceeds Account of 1995, the same shall be applied for other improvements to the System or transmitted by the depositary to the Treasurer or other appropriate financial officer of the Issuer, and such officer shall credit such funds to the Junior Debt Service Account, as the Corporate Authorities direct. If -39- not applied to System improvements within 90 days of filing such completion certificate, the Treasurer shall transfer such funds first to the Junior Depreciation Account and second to the Junior Debt Service Account. Section 13. Issuance of Additional Bonds. Except as provided in the immediately preceding sentence, the Issuer reserves the right to issue: (a) Parity Bonds without limit provided that the Gross Revenues of the System as determined or as adjusted as hereinbelow set out shall be sufficient to provide for or pay all of the following: (i) Operation and Maintenance Expenses of the System (but not including depreciation), (ii) debt service on all Outstanding bonds of such System computed immediately after the issuance of any proposed Parity Bonds, (iii) all amounts required to meet any fund or account requirements with respect to such Outstanding bonds, (iv) other contractual or tort liability obligations then due and payable, if any, and (e) an additional amount not less than 0.25 times debt service (as provided in Section 15 of the Local Debt Reform Act) on such of the Alternate Bonds as shall remain Outstanding bonds after the issuance of the proposed Parity Bonds. Such sufficiency shall be calculated for each year to the final maturity of such Alternate Bonds which shall remain Outstanding after the issuance of the proposed Parity Bonds. The determination of the sufficiency of Gross Revenues shall be supported by reference to the most recent audit of the Fund, which audit shall be for a Fiscal Year ending not earlier than eighteen (18) months previous to the time of issuance of the proposed Parity Bonds. If such audit shows the Gross Revenues to be insufficient, then the determination of sufficiency may be made in either of the following two ways: 1. The Gross Revenues may be adjusted in the event there has been an increase in the rates of the System from the rates in effect for the Fiscal Year of such audit (if such rate increase is still in effect at the time of the issuance of such proposed Parity Bonds) to show such Gross Revenues as they would have been if such increased rates had been in effect during all of said Fiscal Year. Any such adjusted statement of Gross Revenues shall be evidenced by the certificate of an independent consulting engineer, an independent certified public accountant or an independent financial consultant employed for such purpose. -40- 2. The determination of sufficiency of the Gross Revenues may be supported by the report of an independent accountant or feasibility analyst having a national reputation for expertise in such matters, demonstrating the sufficiency of the Gross Revenues and explaining by what means they will be greater than as shown in the audit. The reference to and acceptance of an audit, an adjusted statement of the Gross Revenues, or a report, as the case may be, and the determination of the Corporate Authorities of the sufficiency of the Gross Revenues shall be conclusive evidence that the conditions of this Section 13(a) have been met and that the Parity Bonds are properly issued hereunder; and no right to challenge such determination is granted to the registered owners of the Bonds. (b) bonds or other obligations payable from the revenues of the System subordinate to the lien of any Senior Bonds or Junior Bonds which remain Outstanding after the issuance of such bonds or other obligations. Contracts or agreements, including long term and take or pay contracts or agreements, which by the terms thereof require payment by the Issuer as an Operation and Maintenance Expense are expressly excluded from the provisions of this ordinance pertaining to additional bonds. Such contracts or agreements may be made by the Issuer notwithstanding any of the provisions herein, but only in such manner, if at all, such that the interest on any of the Outstanding Bonds shall not become subject to federal income taxation by reason thereof. Section 14. Arbitrage Rebate. The Issuer shall comply with the provisions of Section 148(f) of the Internal Revenue Code of 1986, as amended, relating to the rebate of certain investment earnings at periodic intervals to the United States of America to the extent that there shall have been filed with the Clerk of the Issuer an opinion of Bond Counsel to the effect that -41- such compliance is necessary to preserve the exclusion from gross income for federal income tax purposes of interest on the Bonds under Section 103 of the Internal Revenue Code of 1986, as amended. There is hereby created a separate and special account Fund known as the "Rebate Account", into which there shall be deposited as necessary investment earnings to the extent required so as to maintain the tax-exempt status of the interest on the Bonds under Section 148(f) of the Internal Revenue Code of 1986, as amended. All rebates, special impositions or taxes for such purpose payable to the United States of America (Internal Revenue Service) shall be payable from applicable excess earnings or other sources which are to be deposited into the Rebate Account. Section 15. Investment Regulations. All investments shall be in Qualified Investments, unless otherwise expressly herein provided. No investment shall be made of any moneys in the Junior Debt Service Account or the Bond Proceeds Account of 1995, except in accordance with the tax covenants and other covenants set forth in Section 16 of this ordinance. All income derived from such investments in respect of moneys or securities in any fund or account shall be credited in each case to the fund or account in which such moneys or securities are held. Any moneys in any fund or account that are subject to investment yield restrictions may be invested in United States Treasury Securities, State and Local Government Series, pursuant to the regulations of the United States Treasury Department, Bureau of Public Debt. The Issuer's Treasurer and agents designated by such officer are hereby authorized to submit on -42- behalf of the Issuer subscriptions for such United States Treasury Securities and to request redemption of such United States Treasury Securities. Section 16. Non-Arbitrage and Tax-Exemption. One purpose of this Section 16 is to set forth various facts regarding the Bonds and to establish the expectations of the Corporate Authorities and the Issuer as to future events regarding the Bonds and the use of Bond proceeds. The certifications and representations made herein and at the time of the issuance of the Bonds are intended, and may be relied upon, as certifications and expectations described in Section 1.148-1 et seq. of the U.S. Treasury Regulations dealing with arbitrage and rebate (the "Regulations"). The covenants and agreements contained herein and at the time of the issuance of the Bonds are made for the benefit of the registered owners from time to time of the Bonds. The Corporate Authorities and the Issuer agree, certify, covenant and represent as follows: (a) The Bonds are being issued to pay the costs of the Project and related costs and expenses, and all of the amounts received upon the sale of the Bonds, plus all investment earnings thereon (the "Proceeds") are needed for the purpose for which the Bonds are being issued. (b) The Issuer has entered into, or will within six months from the date of issue of the Bonds enter into, binding contracts or commitments obligating it to spend at least 5% of the proceeds of the Bonds for constructing, acquiring and installing the Project. It is expected that the work of acquiring, constructing and installing the Project will continue to proceed with due diligence to completion reasonably expected to be on or before January 1, 1998, at which time all of the Proceeds will have been spent. (c) The Issuer has on hand no funds which could legally and practically be used for the Project which are not pledged, budgeted, earmarked or otherwise necessary to -43- be used for other purposes. Accordingly, no portion of the Proceeds will be used (i) directly or indirectly to replace funds of the Issuer or any agency, department or division thereof that could be used for the Project, or (ii) to replace any proceeds of any prior issuance of obligations by the Issuer. No portion of the Bonds is being issued solely for the purpose of investing the Proceeds at a Yield higher than the Yield on the Bonds. For purposes of this Section, "Yield" means that yield (that is, the discount rate) which when used in computing the present worth of all payments of principal and interest to be paid on an obligation (using semi-annual compounding on the basis of a 360-day year) produces an amount equal to the purchase price of the Bonds, including accrued interest, and the purchase price of the Bonds is equal to the first offering price at which more than 10% of the principal amount of each maturity of the Bonds is sold to the public (excluding bond houses, brokers or similar persons or organizations acting in the capacity of underwriters or wholesalers). (d) All principal proceeds of the Bonds will be deposited in the Bond Proceeds Account of 1995 and used to pay costs of the Project and costs of issuance of the Bonds, and any accrued interest and premium received on the delivery of the Bonds will be deposited in the Junior Debt Service Account and used to pay the first interest due on the Bonds. Earnings on the investment of moneys in any fund or account will be credited to that fund or account. Other Project costs, including issuance costs of the Bonds, will be paid directly from other proceeds or from the Bond Proceeds Account of 1995, and no other moneys are expected to be deposited therein. This ordinance provides that moneys in the Junior Depreciation Account may be applied to pay debt service on the Bonds in the event there shall be an insufficiency in the Junior Debt Service Account. However, due to the expected application of such moneys to pay costs of replacement, repair and extraordinary maintenance of System facilities, it is unlikely such moneys will be available for such purpose. Interest on and principal of the Bonds will be paid from the Junior Debt Service Account. No Proceeds will be used more than thirty (30) days after the date of issue of the Bonds for the purpose of paying any principal or interest on any other issue of bonds, notes, certificates or warrants or on any installment contract or other obligation of the Issuer or for the purpose of replacing any funds of the Issuer used for such purpose. (e) The Junior Debt Service Account is established to achieve a proper matching of revenues and earnings with debt service in each year. Other than any amounts held to pay principal of matured Bonds that have not been presented for payment, it is expected that any moneys deposited in the Junior Debt Service Account will be spent within the 12-month period beginning on the date of deposit therein. -44- Any earnings from the investment of amounts in the Junior Debt Service Account will be spent within a one-year period beginning on the date of receipt of such investment earnings. Other than any amounts held to pay principal of matured Bonds that have not been presented for payment, it is expected that the Junior Debt Service Account will be depleted at least once a year, except for a reasonable carryover amount not to exceed the greater of (i) one-year's earnings on the investment of moneys in the Junior Debt Service Account, or (ii) in the aggregate one-twelfth (1/12th) of the annual debt service on the Bonds. (f) Other than the Junior Debt Service Account, no funds or accounts, including the Junior Depreciation Account, have been or are expected to be established, and no moneys or property have been or are expected to be pledged (no matter where held or the source thereof) which will be available to pay, directly or indirectly, the Bonds or restricted so as to give reasonable assurance of their availability for such purposes. No property of any kind is pledged to secure, or is available to pay, obligations of the Issuer to any credit enhancer or liquidity provider. (g) (i) All amounts on deposit in the Bond Proceeds Account of 1995 or the Junior Debt Service Account and all Proceeds, no matter in what funds or accounts deposited ("Gross Proceeds"), to the extent not exempted in (ii) below, and all amounts in any fund or account pledged directly or indirectly to the payment of the Bonds which will be available to pay, directly or indirectly, the Bonds or restricted so as to give reasonable assurance of their availability for such purpose contrary to the expectations set forth in (f) above, shall be invested at market prices and at a Yield not in excess of the Yield on the Bonds plus, for amounts in the Bond Proceeds Account of 1995 to be transferred to finance System improvements or to the Junior Debt Service Account only, 1/8 of 1%. (ii) The following may be invested without Yield restriction: (A) amounts invested in obligations described in Section 103(a) of the Internal Revenue Code of 1986, as amended (but not specified private activity bonds as defined in Section 57(a)(5)(C) of the Code), the interest on which is not includable in the gross income of any registered owner thereof for federal income tax purposes ("Tax-Exempt Obligations"); (B) amounts deposited in the Junior Debt Service Account that are reasonably expected to be expended within thirteen (13) months from the -45- deposit date and have not been on deposit therein for more than thirteen (13) months; (C) amounts, if any, in the Bond Proceeds Account of 1995 to be applied to System improvements prior to the earlier of completion (or abandonment) of such improvements or three (3) years from the date of issue of the Bonds; (D) an amount not to exceed the lesser of $1,800,000 or 5% of Bond proceeds; (E) all amounts for the first thirty (30) days after they become Gross Proceeds (e.g., date of deposit in any fund or account securing the Bonds); and (F) all amounts derived from the investment of the Proceeds for a period of one (1) year from the date received. (h) Subject to (q) below, once moneys are subject to the Yield limits of (g)(i) above, such moneys remain Yield restricted until they cease to be Gross Proceeds. (i) As set forth in Section 148(f)(4)(D) of the Internal Revenue Code of 1986, as amended, the Issuer is excepted from the required rebate of arbitrage profits on the Bonds because the Issuer is a governmental unit with general taxing powers, none of the Bonds is a "private activity bond" as defined in Section 141(a) of the Internal Revenue Code of 1986, as amended, all the net proceeds of the Bonds are to be used for the local government activities of the Issuer, and the aggregate face amount of all tax-exempt obligations (including "qualified 501(c)(i) bonds" and excluding other than "private activity bonds" as defined in Internal Revenue Code of 1986, as amended) issued by the Issuer and all subordinate entities thereof (of which there are none) during the calendar year 1995, including the Bonds, is not reasonably expected to exceed $5,000,000. (j) None of the Proceeds will be used, directly or indirectly, to replace funds which were used in any business carried on by any person other than a state or local governmental unit. (k) The payment of the principal of or the interest on the Bonds will not be, directly or indirectly (A) secured by any interest in (i) property used or to be used for a private business use by any person other than a state or local governmental unit, or (ii) payments in respect of such property, or (B) derived from payments (whether or not by or to the Issuer), in respect of property, or borrowed money, -46- used or to be. used for a private business use by any person other than a state or local governmental unit. (1) None of the Proceeds will be used, directly or indirectly, to make or finance loans to persons other than a state or local governmental unit. (m) No user of the Project, other than a state or local government unit, will use the Project on any basis other than the same basis as the general public, and no person other than a state or local governmental unit will be a user of the Project as a result of (i) ownership, or (ii) actual or beneficial use pursuant to a lease or a management or incentive payment contract, or (iii) any other similar arrangement. (n) Beginning on the 15th day prior to the Bond sale date, the Issuer has not sold or delivered, and will not sell or deliver, (nor will it deliver within 15 days after the date of issuance of the Bonds) any other obligations pursuant to a common plan of financing, which will be paid out of substantially the same source of funds (or which will have substantially the same claim to be paid out of substantially the same source of funds) as the Bonds or will be paid directly or indirectly from Proceeds. (o) No portion of the Project is expected to be sold or otherwise disposed of prior to the last maturity of the Bonds. (p) The Issuer has not been notified of any disqualification or proposed disqualification of it by the Internal Revenue Service as a bond issuer which may certify bond issues under Section 1.148-1 et se of the Regulations. (q) The Yield restrictions contained in (g) above or any other restriction or covenant contained herein need not be observed and may be changed if the Issuer receives an opinion of Bond Counsel to the effect that such non-observance or change will not adversely affect the tax-exempt status of interest on the Bonds to which the Bonds otherwise are entitled. (r) The Issuer acknowledges that any changes in facts or expectations from those set forth .herein may result in different Yield restrictions or rebate requirements from those set forth herein and that Bond Counsel should be contacted if such changes do occur. (s) The Corporate Authorities have no reason to believe the facts, estimates, circumstances and expectations set forth herein are untrue or incomplete in any material respect. On the basis of such facts, estimates, -47- circumstances and expectations, it is not expected that the Proceeds or any other moneys or property will be used in a manner that will cause the Bonds to be private activity bonds, arbitrage bonds or hedge bonds within the meaning of Sections 141, 148 or 149(g) of the Internal Revenue Code of 1986, as amended, and of applicable regulations. To the best of the knowledge and belief of the Corporate Authorities, such expectations are reasonable, and there are no other facts, estimates and circumstances that would materially change such expectations. The Issuer also agrees and covenants with the registered owners of the Bonds from time to time outstanding that, to the extent possible under Illinois law, it will comply with all present federal tax law and related regulations and with whatever federal tax law is adopted and regulations promulgated in the future which apply to the Bonds and affect the tax-exempt status of the Bonds. Section 17. E~rther Assurances and Actions. The Corporate Authorities hereby authorize the officials of the Issuer responsible for issuing the Bonds, the same being the Mayor, Clerk and Treasurer of the Issuer, to make such further filings, covenants, certifications and supplemental agreements as may be necessary to assure that the Project, the Bonds and related proceeds will not cause the Bonds to be private activity bonds, arbitrage bonds or hedge bonds and to assure that the interest on the Bonds will be excluded from gross income for federal income tax purposes. In connection therewith, the Issuer and the Corporate Authorities further agree: (a) through the officers of the Issuer, to make such further specific covenants, representations as shall be true, correct and complete, and assurances as may be necessary or advisable; (b) to consult with Bond Counsel approving the Bonds and to comply with such advice -48- as may be given; (c) to pay to the United States, as necessary, such sums of money representing required rebates of excess arbitrage profits relating to the Bonds; (d) to file such forms, statements, and supporting documents as may be required and in a timely manner; and (e) if deemed necessary or advisable, to employ and pay fiscal agents, financial advisors, attorneys, and other persons to assist the Issuer in such compliance. Section 18. General Covenants. The Issuer covenants and agrees with the registered owners of the Outstanding Bonds, so long as there are any Outstanding Bonds ( as defined herein) , as follows: (a) The Issuer will take all action necessary to impose, levy and collect the Pledged Revenues and Pledged Taxes in the manner contemplated by this ordinance and such Pledged Revenues shall not be less than as shall be required under Section 15 of the Local Government Debt Reform Act to maintain the Bonds as Alternate Bonds. (b) The Issuer covenants that it will, while any of the Bonds shall remain outstanding, charge rates and fees for usage of the System which are sufficient to provide for or pay each of the following in any given year: (1) Operation and Maintenance Expenses of the System (but not including depreciation); (2) debt service on all Outstanding revenue bonds payable from the Net Revenues of the System, including the 1961 Bonds; (3) all amounts required to meet any fund or account requirements with respect to the Bonds or any other bonds payable from Net Revenues of the System; (4) any other contractual or tort liability obligations, if any, payable from such Net Revenues of the System; and (5) in each year, an amount not less than 1.25 times the debt service for all (i) Alternate Bonds payable from Net Revenues, including the Bonds Outstanding; and (ii) Alternate Bonds proposed to be issued and payable from Net Revenues. (c) Whenever the 125% coverage in subsection (b) above is not effected or the Bonds at any time fail to qualify as Alternate Bonds not subject to any applicable debt limit under Section 15 of the Local Government Debt Reform Act or taxes are levied and extended and collected as in Section 8 hereof, the Issuer covenants to promptly have prepared a financial analysis of the System by an independent -49- consulting accountant or other qualified professional employed for that purpose, and further, to send a copy of such analysis, when completed, to the Purchaser of the Bonds along with a letter indicating what action the Issuer has taken responsive to such study and to comply with Section 15 of the Local Government Debt Reform Act. (d) The Issuer will make and keep proper books and accounts (separate and apart from all other records and accounts of the Issuer), in which complete entries shall be made of all transactions relating to the Pledged Revenues and the operation of the System, and hereby covenants that within ninety (90) days following the close of each Fiscal Year, it will cause the books and accounts related to the Pledged Revenues and the System to be audited by independent certified public accountants. Such audit will be available for inspection by the registered owners of any of the Bonds. Upon availability, the Issuer will send to the Purchaser a copy of such audit and of its general audit in each year. Each such audit, in addition to whatever matters may be thought proper by the accountants to be included therein, shall, without limiting the generality of the foregoing, include the following: (i) A balance sheet as of the end of such Fiscal Year, including a statement of the amount held in each of the accounts under this ordinance. (ii) A list of all insurance policies in force at the end of the Fiscal Year, setting out as to each policy the amount of the policy, the risks covered, the name of the insurer, and the expiration date of the policy. (iii) The amount and details of all Outstanding bonds. (iv) The accountant's comments regarding the manner in which the Issuer has carried out the accounting requirements of this ordinance (including as to the Alternate Bond Status of the Bonds) and has complied with Section 15 of the Local Government Debt Reform Act, and the accountant's recommendations for any changes. It is further covenanted and agreed that a copy of each such audit shall be furnished upon completion to the Purchaser, and a summary thereof shall be furnished to the registered owner of any Bond upon request. (e) The Issuer will keep its books and accounts in accordance with generally accepted fund reporting practices for local government entities and enterprise funds; provided, however, that the monthly credits to the Junior -50- Debt Service Account shall be in cash, and such funds shall be held separate and apart in cash and investments. For the purpose of determining whether sufficient cash and investments are on deposit in such accounts under the terms and requirements of this ordinance, investments shall be valued at the lower of the cost or market price on the valuation date thereof, which valuation date shall be not less frequently than annually. (f) The Issuer will take no action in relation to the Pledged Revenues or the Pledged Taxes which would unfavorably affect the security of any of the Outstanding Bonds or the prompt payment of the principal and interest thereon. (g) The registered owner of any Bond may proceed by civil action to compel performance of all duties required by law and this ordinance. (h) The Issuer will adopt a budget and/or approve appropriations for the System prior to the beginning of each Fiscal Year, subject to all applicable state laws, providing for payment of all sums to be due in the Fiscal Year so as to comply with the terms of this ordinance. The budget may include in its estimate of income the use of available surplus moneys or other funds of the Issuer appropriated for such purposes. If during the Fiscal Year there are extraordinary receipts or payments of unusual cost, the Issuer will adopt an amended budget for the remainder of the Fiscal Year, providing for receipts or payments pursuant to this ordinance. (i) The Issuer will comply with the special covenants concerning Alternate Bonds as required by Section 15 of the Local Government Debt Reform Act and Section 15 of this ordinance. (j) The Issuer will not sell, lease, loan, mortgage or in any manner dispose of or encumber the System (subject to the right of the Issuer to issue additional bonds as provided in the Series 1989 Bond Ordinance and this ordinance, to issue obligations subordinate to the Outstanding Bonds, and to dispose of real or personal property which is no longer useful or necessary to the operation of the System), and the Issuer will take no action in relation to the System which would unfavorably affect the security of any of any Outstanding bonds or the prompt payment of the principal and interest thereon. (k) The Issuer will pay, or cause to be paid, as the same become due, all taxes and governmental charges of any kind whatsoever that may at any time be lawfully assessed, imposed or levied against the System or the Issuer. -51- (1) The Issuer will carry insurance on the System of the kinds and in the amounts which are usually carried by private parties operating similar properties, covering such risks as shall be recommended by a competent consulting engineer or insurance consultant employed by the Issuer for the purpose of making such recommendations. All moneys received for loss under such insurance policies shall be deposited in a segregated insurance account and used in making good the loss or damage in respect of which they were paid, either by repairing the property damaged or making replacement of the property destroyed, and provision for making good such loss or damage shall be made within ninety (90) days from the date of the loss. The payment of premiums for all insurance policies required under the provisions of this covenant in connection with the System shall be considered an Operation and Maintenance Expense. The proceeds derived from any and all policies for workers' compensation or public liability shall be paid into the Operation and Maintenance Account and used in paying the claims on account of which they were received. (m) After their issuance, the Bonds shall be incontestable by the Issuer. Section 19. Ordinance to Constitute a Contract. The provisions of this ordinance shall constitute a contract between the Issuer and the registered owners of the Bonds. Any pledge made in this ordinance and the provisions, covenants and agreements herein set forth to be performed by or on behalf of the Issuer shall be for the equal benefit, protection and security of the registered owners of any and all of the Bonds. All of the Bonds, regardless of the time or times of their issuance, shall be of equal rank without preference, priority or distinction of any of the Bonds over any other thereof except as expressly provided in or pursuant to this ordinance. This ordinance and the Preliminary Ordinance shall constitute full authority for the issuance of the Bonds, and to the extent that the provisions thereof conflict with the provisions of any other ordinance or resolution of the Issuer, the provisions of this -52- ordinance and the Preliminary Ordinance shall control. Section 20. Severability and No Contest. If any section, paragraph or provision of this ordinance shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this ordinance or any ordinance supplemental hereto. Upon the issuance of the Bonds, neither the Bonds nor this ordinance shall be subject to contest by or in respect of the Issuer. Section 21. Bank Qualified Bonds. Pursuant to Section 265(b)(3) of the Internal Revenue Code of 1986, as amended, the Issuer hereby designates the Bonds as "qualified tax-exempt obligations" as defined in Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. The Issuer represents that the reasonably anticipated amount of tax-exempt obligations that will be issued by the Issuer and all subordinate entities of the Issuer during the calendar year in which the Bonds are issued will not exceed $10,000,000 (and reasonably expects not to exceed $5,000,000) within the meaning of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. The Issuer covenants that it will not so designate and issue more than $10,000,000 (and reasonably expects not to exceed $5,000,000) aggregate principal amount of tax-exempt obligations in such calendar year. For purposes of this Section, the term "tax-exempt obligations" includes "qualified 501(c)(3) Bonds" (as defined in the Section 145 of the Internal Revenue Code of 1986, as amended) but does not include other "private activity bonds" (as defined in Section -53- 141 of the Internal Revenue Code of 1986, as amended). Section 22. Conflict. All ordinances, resolutions or parts thereof in conflict herewith be and the same are hereby superseded to the extent of such conflict and this ordinance shall be in full force and effect forthwith upon its adoption. Section 23. Effective Date. This ordinance shall become effective immediately upon its passage and approval in the manner provided by law, and upon its becoming effective and prior to the issuance of the Bonds a certified copy of this ordinance shall be filed with the County Clerk of Fulton County, Illinois. Upon motion by Alderman Chester Phillips seconded by Aldernian James May adopted this 7th day of February 1995, by roll call vote as follows: Aye s ( Names) : Al riPrmPn ('hart P4 Chatmian~~I~S~`1a.~, .T~~ Rnhl Pr, T:P rin MP"(~P, T_ aw Sarff , C~IPGt'PY Phil l i r+~i_ Cnav _ Nays ( Names) : NnnP Absent ( Names) : Al clerm^r R^h~Yt M^~ 1 Pnk APPROVED : February 7th ~ 19 9 5 r',2d ~lZ~r1~ or (SEAL) ATTEST: erk -54-