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HomeMy WebLinkAbout10-Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION From: Barbara Pachon, Director of Finance Dept: Finance Date: April 15, 2004 Subject: Authorization to participate in a Pooled Tax and Revenue Anticipation Note (IRAN) f"mancing program for cash flow OR I ~; lJ j, and for prefunding safety pension ~ Contributions for FY 2004/05 Synopsis of Previous Couucil actiou: 6/6/94 - 6/5/95 - 5/20/96 - 6/2/97 - 6/1198 - 5/17/99- 5/1100- 4/16/01- Resolution #94-131 adopted City participation in TRAN program. Resolution #95-177 adopted City participation in TRAN program. Resolution #96-112 adopted City participation in TRAN program. Resolution #97-165 adopted City participation in TRAN program. Resolution #98-129 adopted CIty participation in TRAN program. Resolution #99-89 adopted City participation in TRAN program. Resolution #00-98 adopted City participation in TRAN program. Resolution #01-78 adopted City participation in TRAN program. Recommended motion: Adopt Resolution ~/~ if/dk Signature Contact person: Supporting data attached: Barbara Pachon. Director of Finance en. 5242 Phone: Yes Ward: FUNDING REQUIREMENTS: Amount: Estimated net savin2s of $294.800 to General Fund FY 2004-05. Council Notes: (Acct. No.) 001-000-4505 Unterest Income) Source: Finance: (~Z;:/fi~~ Tl~ ~2C:O"'-\\2... Agenda Item No. --10 5J3J()fJ CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION STAFF REPORT Subiect The purpose of this resolution is to authorize the City's participation in a pooled Tax Revenue and Anticipation Note (TRAN) financing program for FY 2004/05. The participation is made up of two elements: the more traditional TRAN for cash flow and a new program being offered to pre-fund annual contributions to PERS for pension contributions. Background The League of California Cities, along with the California State Association of Counties, has developed a program that allows local governments to borrow funds and issue notes to provide monies for anticipated cash flow deficits. The program is being offered through the California Statewide Community Development Authority, a joint powers authority established to assist California communities with financing programs. The City of San Bernardino participated in this program for eight years from 1994 through 2001. For the past two years, the City has not been able to participate based on the requirements of the program. TRANs are typically tax-exempt obligations issued for periods of one year or less to offset cash flow shortages as the result of predictable receipts and disbursements. Tax-exempt TRANs must follow rules issued by the Internal Revenue Service to retain their tax-exempt status. As an example, property tax related revenues are typically distributed to cities twice a year based on their due dates in December and April. This source of revenue generates over $7.0 rnillion per year in General Fund revenues for the City of San Bernardino. ' These payments would typically be received in two payments of approximately $3.5 rnillion each in December and April. Since the City's expenditures are typically constant every month, the delay in receiving property tax related revenue creates a cash flow shortfall in the General Fund in the months proceeding December and April. The issuance of a TRAN will provide a source of funds to cover these periodic cashflow deficits. In addition, TRAN borrowing rates are typically anywhere from 1 to 2 percentage points below available investment rates and the difference between the borrowing rates and the reinvestment rate (arbitrage) can be retained by the local government, provided the TRAN is issued in accordance with federal regulations. A second TRAN program is available for the first time in FY 2004/05 to provide funds for prepayment of annual pension costs. The benefit of this program is based on a significant discount PERS is offering to entities that pay their annual pension costs in a lump sum at the beginning of the fiscal year. The City is considering a lump-sum payment for PERS Safety of $9,436,589 instead of semi-monthly contributions throughout the fiscal year of $9,818,135. The TRAN would provide an infusion of cash in July and be repaid by funds set aside from reduced expenditures for the remainder of the year. The TRAN Bond Council and Financial Advisor have indicated that this element of the TRAN will be a taxable issue. Participation in this program is still desired based on current short-term borrowing rates and the significant discount offered by PERS. Staff Report Page - 2 Financial Impact For the cash flow TRAN, at an estimated size of $7,000,000, the estimated net earnings are as follows: Interest earnings at 3.4% Interest costs at 2.2% $238,000 (154.000) NET EARNINGS 84,000 For the pension obligation TRAN, at an estimated size of $9,000,000 (maximum limit allowed), the estimated net savings are as follows: Savings in amount paid to PERS Estimated interest costs Estimated issuance costs and discount $360,000 (122,500) (26.700) NET SAVINGS 210,800 The proposed TRAN would be a one-year obligation issued July I, 2004 and due on June 30, 2005. The City Treasurer has reviewed this financing program and concurs with the City's participation for 2004/05. Recommendation Staff recommends the Mayor and City Council adopt the attached resolution which authorizes the issuance of Tax and Revenue Anticipation Note (TRANs) in an amount not to exceed $20,000,000. The actual TRANs issued will be computed on projected cash flows and limited by federal tax law. The resolution also authorizes various financing documentation including the attached purchase agreement. The resolution further authorizes the City to continue as a member of the California Statewide Community Development Authority which is required for participation in this TRAN. 2 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RES~GfJt: RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM WHEREAS, local agencies are authorized by Section 53850 to 53858, both inclusive, of the Government Code of the State of California (the "Act") (being Article 7.6, Chapter 4, Part 1, Division 2, Title 5 of the Government Code) to borrow money by the issuance of temporary notes; WHEREAS, the legislative body (the "Legislative Body") of the local agency specified in Section 25 hereof (the "Local Agency") has determined that a sum (the "Principal Amount"), not to exceed the Maximum Amount of Borrowing specified in Section 25 hereof, which Principal Amount is to be confirmed and set in the Pricing Confirmation (as defined in Section 4 hereof), is needed for the requirements of the Local Agency, to satisfy obligations of the Local Agency, and that it is necessary that said Principal Amount be borrowed for such purpose at this time by the issuance of a note or notes therefore in anticipation of the receipt of taxes, income, revenue, cash receipts and other moneys to be received by the Local Agency for the general fund of the Local Agency attributable to its fiscal year ending June 30, 2005 ("Fiscal Year 2004-2005"); WHEREAS, the Local Agency hereby determines to borrow, for the purposes set forth above, the Principal Amount by the issuance of the Note (as hereinafter defined); WHEREAS, it appears, and this Legislative Body hereby finds and determines, that the Principal Amount, when added to the interest payable thereon, does not exceed eighty-five percent (85%) of the estimated amount of the uncollected taxes, income, revenue (including, but not limited to, revenue from the state and federal governments), cash receipts and other moneys of the Local Agency attributable to Fiscal Year 2004-2005 and available for the payment of the principal of the Note and the interest thereon; WHEREAS, no money has heretofore been borrowed by or on behalf of the Local Agency through the issuance of tax anticipation notes or temporary notes in anticipation of the receipt of, or payable from or secured by, taxes, income, revenue, cash receipts or other moneys for Fiscal Year 2004-2005; WHEREAS, pursuant to Section 53856 of the Act, certain moneys which will be received by the Local Agency during and attributable to Fiscal Year 2004-2005 can be pledged for the payment of the principal of the Note and the interest thereon (as hereinafter provided); WHEREAS, the Local Agency has determined that it is in the best interests of the Local Agency to participate in the California Communities Cash Flo~ Financing Program (the "Program"), whereby participating local agencies (collectively, the "Issuers") will simultaneously issue tax and revenue anticipation notes; DOCSLA1:466083.2 A-I ~o. 10 .<'/'7. //\d o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING.AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM WHEREAS, the Program requires the participating Issuers to sell their tax and revenue anticipation notes to the California Statewide Communities Development Authority (the "Authority") pursuant to note purchase agreements (collectively, "Purchase Agreements"), each between such individual Issuer and the Authority, and dated as of the date of the Pricing Confirmation, a form of which has been submitted to the Legislative Body; WHEREAS, the Authority, in consultation with RBC Dain Rauscher, Inc., as financial advisor for the Program (the "Financial Advisor''), will fonn one or more pools of notes (the "Pooled Notes") and assign each note to a particular pool (the "Pool") and sell a series (the "Series") of bonds (the "Bonds") secured by each Pool pursnant to an indenture (the "Indenture") between the Authority and Wells Fargo Bank, National Association, as trustee (the "Trustee"), each Series distinguished by whether or what type(s) of Credit Instrument(s) (as hereinafter defined) secure(s) such Series, by the principal amounts of the notes assigned to the Pool, by whether interest on the Series of Bonds is a fixed rate of interest or a variable rate of interest swapped to a fixed rate by the Authority, by whether interest on the Series of Bonds is includable in gross income for federal income tax purposes,or by other factors, and the Local Agency hereby acknowledges and approves the discretion of the Authority to assign the Note to such Pool and such Indenture as the Authority may detennine; WHEREAS, as additional security for the owners of each Series of Bonds, all or a portion of the payments by all of the Issuers ofthe notes assigned to such Series may or may not be secured (by virtue or in fonn of the Bonds, as indicated in the Pricing Confinnation, being secured in whole or in part) by an irrevocable letter (or letters) of credit or policy (or policies) of insurance or other credit instrument (or instruments) (collectively, the "Credit Instrument") issued by the credit provider or credit providers designated in the Indenture, as finally executed (collectively, the "Credit Provider"), pursuant to a credit agreement or agreements or commitment letter or letters (collectively, the "Credit Agreement") between the Authority and the respective Credit Provider; WHEREAS, the net proceeds of the Note may be invested by the Local Agency in Permitted Investments (as defined in the Indenture) or in any other investment permitted by the laws of the State of California, as now in effect and as hereafter amended, modified or supplemented from time to time; WHEREAS, as part of the Program each participating Issuer approves the Indenture, the alternative fonns of Credit Agreements, if any, in substantially the fonns presented to the Legislative Body, with the final fonn of Indenture, type of Credit Instrument and corresponding Credit Agreement to be determined and approved by delivery of the Pricing Confinnation; WHEREAS, pursuant to the Program each participating Issuer will be responsible for its share of (a) the fees of the Trustee and the costs of issuing the applicable DOCSLAI:466083.2 A-2 c 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o RESOLUTION OF THE MA yolt AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM Series of Bonds, and (b), if applicable, the fees of the Credit Provider (which shall be payable from, among other sources, moneys in the Costs of Issuance Fund established and held under the Indenture), the Issuer's allocable share of all Predefault Obligations and the Issuer's Reimbursement Obligations, if any (each as defmed in the Indenture); WHEREAS, pursuant to the Program, the undeIWriter will submit an offer to the Authority to purchase, in the case of each Pool of Notes, the Series of Bonds which will be secured by the Indenture to which such Pool will be assigned; WHEREAS, it is necessary to engage the services of certain professionals to assist the Local Agency in its participation in the Program; NOW, THEREFORE, the Legislative Body hereby finds, determines, declares and resolves as follows: Section 1. Recitals. This Legislative Body hereby finds and determines that all the above recitals are true and correct. Section 2. (A) Authorization of Issuance. This Legislative Body hereby determines to borrow solely for the purpose of anticipating taxes, income, revenue, cash receipts and other moneys to be received by the Local Agency for the general fund of the Local Agency attributable to Fiscal Year 2004-2005, by the issuance of a note or notes in the aggregate Principal Amount under Sections 53850 et seq. of the Act, designated the Local Agency's "2004 Tax and Revenue Anticipation Note," with an appropriate series designation if more than one note is issued (collectively, the "Note"), to be issued in the form of a fully registered note or notes at the Principal Amount thereof, to be dated the date of its delivery to the initial purchaser thereof, to mature (without option of prior redemption) not more than fifteen months thereafter on a date indicated on the face thereof and determined in the Pricing Confirmation (the "Maturity Date"), and to bear interest, payable at maturity (and if the maturity is more than twelve months from the date of issuance, payable on the interim payment date set forth in the Pricing Confirmation) and computed upon the basis of a 360-day year consisting of twelve 30-day months, or a 365 or 366-day year, as the case may be, and actual days elapsed, at a rate or rates, if more than one Note is issued, not to exceed twelve percent (12%) per annum as determined in the Pricing Confirmation and indicated on the face of the Note (the "Note Rate"). If the Series of Bonds issued in connection with the Note is secured in whole or in part by a Credit Instrument or such Credit Instrument secures the Note in whole or in part and all principal of and interest on the Note is not paid in full at maturity or if payment of principal of and/or interest on the Note is paid (in whole or in part) by a draw under, payment by or claim upon a Credit Instrument which draw, payment or claim is not fully reimbursed on such date, such Note shall become a Defaulted Note (as defined in the Indenture), and the unpaid portion (including the interest component, if applicable) thereof (or the portion (including the interest component, if applicable) thereof with respect to which a Credit Instrument applies OOCSLAl,466083.2 A-3 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM for which reimbursement on a draw, payment or claim has not been fully made) shall be deemed outstanding and shall continue to bear interest thereafter until paid at the Default Rate (as defined in the Indenture). If the Note or the Series of Bonds issued in connection with the Note is unsecured in whole or in part and the Note is not fully paid at maturity, the unpaid portion thereof (or the portion thereof to which no Credit Instrument applies which is unpaid) shall be deemed outstanding and shall continue to bear interest thereafter until paid at the Default Rate. In each case, however, the obligation of the Local Agency with respect to such Defaulted Note or unpaid Note shall not be a debt or liability of the Local Agency prohibited by Article XVI, Section 18 of the California Constitution and the Local Agency shall not be liable thereon except to the extent of any available revenues attributable to Fiscal Year 2004-2005, as provided in Section 8 hereof. The percentage of the Note to which a Credit Instrument, if any, applies (the "Secured Percentage") shall be equal to the amount of the Credit Instrument divided by the aggregate amount of unpaid principal of and interest on the unpaid notes (or portions thereof) of all Issuers, expressed as a percentage (but not greater than 100%) as of the maturity date. Both the principal of and interest on the Note shall be payable in lawful money of the United States of America. The principal of and interest on the Note at maturity shall be paid upon surrender of the Note at the corporate trust office of Wells Fargo Bank, National Association in Los Angeles, California. The Note shall be issued in conjunction with the note or notes of one or more other Issuers as part of the Program and within the meaning of Section 53853 of the Act. (B) Anything in this Resolution to the contrary notwithstanding, the Pricing Confirmation may specifY that a portion of the authorized Principal Amount of the Note shall be issued as a taxable Note the interest on which is includable in the gross income of the holder thereof for federal income tax purposes (a "Taxable Note"). In such event, the Taxable Note shall be issued with an appropriate series designation and other terms reflecting such taxability of interest income, including without limitation, a taxable Note Rate and a taxable Default Rate; the term Note, and other terms as appropriate, shall be deemed to include or refer to such Taxable Note; and the agreements, covenants and provisions set forth in this Resolution to be performed by or on behalf of the Local Agency shall be for the equal and proportionate benefit, security and protection of the holder of any Note without preference, priority or distinction as to security or otherwise of any Note over and other Note. Section 3. Form of Note. The Note shall be issued in fully registered form without coupons and shall be substantially in the form and substance set forth in Exhibit A as attached hereto and by reference incorporated herein, the blanks in said forms to be filled in with appropriate words and figures. Section 4. Sale of Note; Delegation. The Note shall be sold to the Authority pursuant to the Purchase Agreement. The form of the Purchase Agreement, OOCSLAL466083.2 A-4 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c' o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM including the fonn of the pricing confinnation supplement (the "Pricing Confinnation") set forth as Exhibit A thereto, presented to this meeting are hereby approved. The authorized representatives set forth in Section 25 hereof (the "Authorized Representatives") are each hereby authorized and directed to execute and deliver the Purchase Agreement in substantially said fonn, with such changes thereto as such Authorized Representative shall approve, such approval to be conclusively evidenced by his or her execution and delivery thereof; provided, however, that the Purchase Agreement shall not be effective and binding on the Local Agency until the execution and delivery of the Pricing Confinnation. The Authorized Representatives are each hereby further authorized and directed to execute and deliver the Pricing Confinnation in substantially said fonn, with such changes thereto as . . such Authorized Representative shall approve, such approval to be conclusively evidenced by his or her execution and delivery thereof; provided, however, that the interest rate on the Note shall not exceed twelve percent (12%) per annum, the discount on the Note, when added to the Local Agency's share of the costs of issuance of the Bonds, shall not exceed one percent (1.0%), and the Principal Amount shall not exceed the Maximum Amount of Borrowing. Delivery of an executed copy of the Pricing Confinnation by fax or telecopy shall be deemed effective execution and delivery for all purposes. Section 5. Program Approval. The Pricing Confinnation shall indicate whether and what type of Credit Instrument will apply. The fonns of Indenture, alternative general types and fonns of Credit Agreements, if any, presented to this meeting are hereby acknowledged, and it is acknowledged that the Authority will execute and deliver the Indenture, one or more Credit Agreements, if applicable, which shall be identified in the Pricing Confinnation, in substantially one or more of said fonns with such changes therein as the Authorized Representative who executes the Pricing Confinnation shall require or approve (substantially final fonns of the Indenture and the Credit Agreement are to be delivered to the Authorized Representative concurrent with the Pricing Confinnation), such approval of the Authorized Representative and this Legislative Body to be conclusively evidenced by the execution ofthe Pricing Confinnation. Anyone of the Authorized Representatives of the Local Agency is hereby authorized and directed to provide the Financial Advisor or the underwriter with such infonnation relating to the Local Agency as the Financial Advisor or the underwriter shall reasonably request for inclusion in the Preliminary Official Statement and Official Statement of the Authority. Upon inclusion of the infonnation relating to the Local Agency therein, the Preliminary Official Statement and Official Statement or such other offering document is, except for certain omissions permitted by Rule 15c2-12 of the Securities Exchange Act of 1934, as amended (the "Rule"), hereby deemed final within the meaning of the Rule with respect to the Local Agency and any Authorized Representative of the Local Agency is authorized to execute a certificate to such effect. If, at any time prior to the end of the underwriting period, as defined in the Rule, any event occurs as a result of which the DOCSLA1:466083.2 A-5 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c c RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM information contained in the Preliminary Official Statement or other offering document relating to the Local Agency might include an untrue statement of a material fact or omit to state any material fact necessary to make the statements therein, in light of the circumstances under which they were made, not misleading, the Local Agency shall promptly notify the Financial Advisor and the underwriter. Subject to Section 8 hereof, the Local Agency hereby agrees that if the Note shall become a Defaulted Note, the unpaid portion (including the interest component, if applicable) thereof or the portion (including the interest component, if applicable) to which a Credit Instrument applies for which full reimbursement on a draw, payment or claim has not been made by the Maturity Date shall be deemed outstanding and shall not be deemed to be paid until (i) any Credit Provider providing a Credit Instrument with respect to the Note or the Series of Bonds issued in connection with the Note, has been reimbursed for any drawings, payments or claims made under or from the Credit Instrument with respect to the Note, including interest accrued thereon, as provided therein and in the applicable Credit Agreement, and, (ii) the holders of the Note, or Series of the Bonds issued in connection with the Note, are paid the full principal amount represented by the unsecured portion of the Note plus interest accrued thereon (calculated at the Default Rate) to the date of deposit of such aggregate required amount with the Trustee. For purposes of clause (ii) of the preceding sentence, holders of the Series of Bonds will be deemed to have received such principal amount upon deposit of such moneys with the Trustee. The Local Agency agrees to payor cause to be paid, in addition to the amounts payable under the Note, any fees or expenses of the Trustee and, to the extent permitted by law, if the Local Agency's Note is secured in whole or in part by a Credit Instrument (by virtue of the fact that the Series of Bonds is secured by a Credit Instrument), any Predefault Obligations and Reimbursement Obligations (to the extent not payable under the Note), (i) arising out of an "Event of Default" hereunder (or pursuant to Section 7 hereof) or (ii) arising out of any other event (other than an event arising solely as a result of or otherwise attributable to a default by any other Issuer). In the case described in (ii) above with respect to Predefault Obligations, the Local Agency shall owe only the percentage of such fees, expenses and Predefault Obligations equal to the ratio of the principal amount of its Note over the aggregate principal amounts of all notes, including the Note, of the Series of which the Note is a part, at the time of original issuance of such Series. Such additional amounts will be paid by the Local Agency within twenty-five (25) days of receipt by the Local Agency of a bill therefor from the Trustee. Section 6. No Joint Obligation. The Note will be issued in conjunction with a note or notes of one or more other Issuers, assigned to secure a Series of Bonds. In all cases, the obligation ofthe Local Agency to make payments on or in respect to its Note is a several and not a joint obligation and is strictly limited to the Local Agency's repayment obligation under this Resolution and the Note. DQCSLAl :466083.2 A-6 ,0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING mE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM Section 7. Disposition of Proceeds of Note. A portion of the moneys received from the sale of the Note in an amount equal to the Local Agency's share of the costs of issuance (which shall include any fees and expenses in connection with any Credit Instrument applicable to the Note or Series of Bonds) shall be deposited in the Costs of Issuance Fund held and invested by the Trustee under the Indenture and expended as directed by the Authority on costs of issuance as provided in the Indenture. The balance of the moneys received from the sale of the Note to the Authority shall be deposited in the Local Agency's Proceeds Subaccount hereby authorized to be created pursuant to, and held and invested by the Trustee under, the Indenture for the Local Agency and said moneys may be used and expended by the Local Agency for any purpose for which it is authorized to use and expend moneys, upon requisition from the Proceeds Subaccount as specified in the Indenture. Amounts in the Proceeds Subaccount are hereby pledged to the payment of the Note. The Trustee will not create subaccounts within the Proceeds Fund, but will keep records to account separately for proceeds of the Bonds allocable to the Local Agency's Note on deposit in the Proceeds Fund which shall constitute the Local Agency's Proceeds Subaccount. Section 8. Source of Payment. (A) The principal amount of the Note, together with the interest thereon, shall be payable from taxes, income, revenue (including, but not limited to, revenue from the state and federal governments), cash receipts and other moneys which are received by the Local Agency for the general fund of the Local Agency and are attributable to Fiscal Year 2004-2005 and which are available for payment thereof. As security for the payment of the principal of and interest on the Note, the Local Agency hereby pledges certain unrestricted revenues (as hereinafter provided, the "Pledged Revenues") which are received by the Local Agency for the general fund of the Local Agency and are attributable to Fiscal Year 2004- 2005, and the principal of the Note and the interest thereon shall constitute a first lien and charge thereon and shall be payable from the first moneys received by the Local Agency from such Pledged Revenues, and, to the extent not so paid, shall be paid from any other taxes, income, revenue, cash receipts and other moneys of the Local Agency lawfully available therefor (all as provided for in Sections 53856 and 53857 of the Act). The term "unrestricted revenues" shall mean all taxes, income, revenue (including, but not limited to, revenue from the state and federal governments), cash receipts, and other moneys, intended as receipts for the general fund of the Local Agency attributable to Fiscal Year 2004-2005 and which are generally available for the payment of current expenses and other obligations of the Local Agency. The Noteholders, Bondholders and Credit Provider shall have a first lien and charge on such certain unrestricted revenues as hereinafter provided which are received by the Local Agency and are attributable to Fiscal Year 2004-2005. In order to effect the pledge referenced in the preceding paragraph, the Local Agency hereby agrees and covenants to establish and maintain a special account within the Local Agency's general fund to be designated the "2004 Tax and Revenue Anticipation DOCSLAl:466083.2 A-7 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 200S TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM Note Payment Account" (the "Payment Account") and further agrees and covenants to maintain the Payment Account until the payment of the principal of the Note and the interest thereon. Notwithstanding the foregoing, if the Local Agency elects to have Note proceeds invested in Permitted Investments to be held by the Trustee pursuant to the Pricing Confirmation, a subaccount of the Payment Account (the "Payment Subaccount") shall be established for the Local Agency under the Indenture and proceeds credited to such account shall be pledged to the payment of the Note. The Trustee need not create a subaccount, but may keep a record to account separately for proceeds of the Note so held and invested by the Trustee which record shall constitute the Local Agency's Proceeds Subaccount. Transfers from the Payment Subaccount shall be made in accordance with the Indenture. The Local Agency agrees to transfer to and deposit in the Payment Account the first amounts received in the months specified in the Pricing Confirmation as Repayment Months (each individual month a "Repayment Month" and collectively "Repayment Months") (and any amounts received thereafter attributable to Fiscal Year 2004-2005) until the amount on deposit in the Payment Account, together with the amount, if any, on deposit in the Payment Subaccount, and taking into consideration anticipated investment earnings thereon to be received by the Maturity Date, is equal in the respective Repayment Months identified in the Pricing Confirmation to the percentage of the principal and interest due on the Note specified in the Pricing Confirmation. In making such transfer and deposit, the Local Agency shall not be required to physically segregate the amounts to be transferred to and deposited in the Payment Account from the Local Agency's other general fund moneys, but, notwithstanding any commingling of funds for investment or other purposes, the amounts required to be transferred to and deposited in the Payment Account shall nevertheless be subject to the lien and charge created herein. Anyone. of the Authorized Representatives of the Local Agency is hereby authorized to approve the determination of the Repayment Months and percentages of the principal and interest due on the Note required to be on deposit in the Payment Account and/or the Payment Subaccount in each Repayment Month, all as specified in the Pricing Confirmation, by executing and delivering the Pricing Confirmation, such execution and delivery to be conclusive evidence of approval by this Legislative Body and such Authorized Representative; provided, however, that the maximum number of Repayment Months shall be six and the maximum amount of Pledged Revenues required to be deposited in each Repayment Month shall not exceed fifty percent (50%) of the aggregate principal and interest due on the Note. In the event on the day in each such Repayment Month that a deposit to the Payment Account is required to be made, the Local Agency has not received sufficient unrestricted revenues to permit the deposit into the Payment Account of the full amount of Pledged Revenues to be deposited in the Payment Account from said unrestricted revenues in said month, then the amount of any deficiency shall be satisfied and made up from any other moneys of the Local Agency lawfully available for the payment of the principal of the Note and the interest thereon, as and when such other moneys are received or are otherwise legally available. DOCSLA I :466083.2 A-8 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM (B) Any moneys placed in the Payment Account or the Payment Subaccount shall be for the benefit of (i) the holder of the Note and the holders of Bonds issued in connection with the Notes and (ii) (to the extent provided in the Indenture) the Credit Provider, if any. The moneys in the Payment Account and the Payment Subaccount shall be applied only for the purposes for which such Accounts are created until the principal of the Note and all interest thereon are paid or until provision has been made for the payment of the principal of the Note at maturity with interest to maturity (in accordance with the requirements for defeasance of the Bonds as set forth in the Indenture) and, if applicable, (to the extent provided in the Indenture and, if applicable, the Credit Agreement) the payment of all Predefault Obligations and Reimbursement Obligations owing to the Credit Provider. (C) The Local Agency hereby directs the Trustee to transfer on the Note Payment Deposit Date (as defined in the Indenture), any moneys in the Payment Subaccount to the Bond Payment Fund (as defined in the Indenture). In addition, on the Note Payment Deposit Date, the moneys in the Payment Account shall be transferred by the Local Agency to the Trustee, to the extent necessary (after crediting any transfer pursuant to the preceding sentence), to pay the principal of and/or interest on the Note, to make payments to a Swap Provider, if any, as defined in the Indenture, pursuant to a Swap Agreement, if any, as defined in the Indenture, or to reimburse the Credit Provider for payments made under or pursuant to the Credit Instrument. In the event that moneys in the Payment Account and/or the Payment Subaccount are insufficient to pay the principal of and interest on the Note in full when due, such moneys shall be applied in the following priority: first to pay interest on the Note; second to pay principal of the Note; third to reimburse the Credit Provider for payment, if any, of interest with respect to the Note; fourth to reimburse the Credit Provider for payment, if any, of principal with respect to the Note; and fifth to pay any Reimbursement Obligations of the Local Agency and any of the Local Agency's pro rata share ofPredefault Obligations owing to the Credit Provider. Any moneys remaining in or accruing to the Payment Account and/or the Payment Subaccount after the principal of the Note and the interest thereon and any Predefault Obligations and Reimbursement Obligations, if applicable, have been paid, or provision for such payment has been made, shall be transferred to the general fund of the Local Agency, subject to any other disposition required by the Indenture, or, if applicable, the Credit Agreement. Nothing herein shall be deemed to relieve the Local Agency from its obligation to pay its Note in full on the Maturity Date. (D) Moneys in the Proceeds Subaccount and in the Payment Subaccount shall be invested by the Trustee pursuant to the Indenture as directed by the Local Agency in Permitted Investments as described in and under the terms of the Indenture. Any such investment by the Trustee shall be for the account and risk of the Local Agency, and the Local Agency shall not be deemed to be relieved of any of its obligations with respect to the Note, the Predefault Obligations or Reimbursement Obligations, if any, by reason of such investment of the moneys in its Proceeds Subaccount or the Payment Subaccount. OOCSLA 1:466083.2 A-9 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM (E) At the written request of the Credit Provider, if any, the Local Agency shall, within ten (10) Business Days followmg the receipt of such written request, file such report or reports to evidence the transfer to and deposit in the Payment Account required by this Section 8 and provide such additional financial information as may be required by the Credit Provider, if any. Section 9. Execution of Note. Anyone of the Authorized Representatives of the Local Agency or any other officer designated by the Legislative Body shall be authorized to execute the Note by manual or facsimile signature and the Secretary or Clerk of the Legislative Body of the Local Agency, or any duly appointed assistant thereto, shall be authorized to countersign the Note by manual or facsimile signature. Said Authorized Representative of the Local Agency, is hereby authorized to cause the blank spaces of the Note to be filled in as may be appropriate pursuant to the Pricing Confirmation. The Authorized Representative is hereby authorized and directed to cause the Authority to assign the Note to the Trustee, pursuant to the terms and conditions of the Purchase Agreement, this Resolution and the Indenture. In case any Authorized Representative whose signature shall appear on any Note shall cease to be an Authorized Representative before the delivery of such Note, such signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until delivery. The Note need not bear the seal of the Local Agency, if any. Section 10. Intentionally Left Blank. This section has been included to preserve the sequence of section numbers for cross-referencing purposes. Section 11. Representations and Covenants ofthe Local Agency. The Local Agency makes the following representations for the benefit of the holder of the Note, the owners of the Bonds and the Credit Provider, if any: (A) The Local Agency is duly organized and existing under and by virtue of the laws of the State of California and has all necessary power and authority to (i) adopt this Resolution and perform its obligations thereunder, (ii) enter into and perform its obligations under the Purchase Agreement, and (iii) issue the Note and perform its obligations thereunder. (B) (i) Upon the issuance of the Note, the Local Agency shall have taken all action required to be taken by it to authorize the issuance and delivery of the Note and the performance of its obligations thereunder, and (ii) the Local Agency has full legal right, power and authority to issue and deliver the Note. (C) The issuance of the Note, the adoption of the Resolution and the execution and delivery of the Purchase Agreement, and compliance with the provisions hereof and thereof do not conflict with, breach or violate any law, administrative regulation, OOCSLA 1,466083.2 A-IO o 1 2 3 " 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o c RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM court decree, resolution, charter, by-laws or other agreement to which the Local Agency is subject or by which it is bound. (D) Except as may be required under blue sky or other securities laws of any state or Section 3(a)(2) of the Securities Act of 1933, there is no consent, approval, authorization or other order of, or filing with, or certification by, any regulatory authority having jurisdiction over the Local Agency required for the issuance and sale of the Note or the consummation by the Local Agency of the other transactions contemplated by this Resolution, except those the Local Agency shall obtain or perform prior to or upon the issuance of the Note. (E) The Local Agency has (or will have prior to the issuance of the Note) duly, regularly and properly adopted a preliminary budget for Fiscal Year 2004-2005 setting forth expected revenues and expenditures and has complied with all statutory and regulatory requirements with respect to the adoption of such budget. The Local Agency hereby covenants that it shall (i) duly, regularly and properly prepare and adopt its final budget for Fiscal Year 2004-2005, (ii) provide to the Trustee, the Credit Provider, if any, the Financial Advisor and the underwriter, promptly upon adoption, copies of such final budget and of any subsequent revisions, modifications or amendments thereto and (iii) comply with all applicable laws pertaining to its budget. (F) The sum of the principal amount of the Local Agency's Note plus the interest payable thereon, on the date of its issuance, shall not exceed fifty percent (50%) of the estimated amounts of the Local Agency's uncollected taxes, income, revenue (including, but not limited to, revenue from the state and federal governments), cash receipts, and other moneys to be received by the Local Agency for the general fund of the Local Agency attributable to Fiscal Year 2004-2005, all of which will be legally available to pay principal of and interest on the Note. (G) The Local Agency (i) has not defaulted within the past twenty (20) years, and is not currently in default, on any debt obligation and (ii), to the best knowledge of the Local Agency, has never defaulted on any debt obligation. (H) The Local Agency's most recent audited financial statements present fairly the financial condition of the Local Agency as of the date thereof and the results of operation for the period covered thereby. Except as has been disclosed to the Financial Advisor and the underwriter and the Credit Provider, if any, there has been no change in the financial condition of the Local Agency since the date of such audited financial statements that will in the reasonable opinion of the Local Agency materially impair its ability to perform its obligations under this Resolution and the Note. The Local Agency agrees to furnish to the Authority, the Financial Advisor, the underwriter, the Trustee and the Credit Provider, if any, promptly, from time to time, such information regarding the operations, financial condition and property of the Local Agency as such party may reasonably request. OOCSLA I :466083.2 A-ll o 1 2 3 4: 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM (1) There is no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, arbitrator, governmental or other board, body or official, pending or, to the best knowledge of the Local Agency, threatened against or affecting the Local Agency questioning the validity of any proceeding taken or to be taken by the Local Agency in connection with the Note, the Purchase Agreement, the Indenture, the Credit Agreement, if any, or this Resolution, or seeking to prohibit, restrain or enjoin the execution, delivery or performance by the Local Agency of any of the foregoing, or wherein an unfavorable decision, ruling or finding would have a materially adverse effect on the Local Agency's financial condition or results of operations or on the ability of the Local Agency to conduct its activities as presently conducted or as proposed or contemplated to be conducted, or would materially adversely affect the validity or enforceability of, or the authority or ability of the Local Agency to perform its obligations under, the Note, the Purchase Agreement, the Indenture, the Credit Agreement, if any, or this Resolution. (1) Upon issuance of the Note and execution of the Purchase Contract, this Resolution, the Purchase Contract and the Note will constitute legal, valid and binding agreements of the Local Agency, enforceable in accordance with their respective terms, except as such enforceability may be limited by bankruptcy or other laws affecting creditors' rights generally, the application of equitable principles if equitable remedies are sought, the exercise of judicial discretion in appropriate cases and the limitations on legal remedies against local agencies, as applicable, in the State of California. (K) The Local Agency and its appropriate officials have duly taken, or will take, all proceedings necessary to be taken by them, if any, for the levy, receipt, collection and enforcement of the Pledged Revenues in accordance with law for carrying out the provisions of this Resolution and the Note. (L) The Local Agency shall not incur any indebtedness secured by a pledge of its Pledged Revenues unless such pledge is subordinate in all respects to the pledge of Pledged Revenues hereunder. (M) So long as the Credit Provider, if any, is not in payment default under the Credit Instrument, the Local Agency hereby agrees to pay its pro rata share of all Predefault Obligations and all Reimbursement Obligations attributable to the Local Agency in accordance with provisions of the Credit Agreement, if any, and/or the Indenture, as applicable. Prior to the Maturity Date, moneys in the Local Agency's Payment Account and/or Payment Subaccount shall not be used to make such payments. The Local Agency shall pay such amounts promptly upon receipt of notice from the Credit Provider that such amounts are due to it. IJOCSLAl:466083.2 A-12 !O 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM (N) So long as any Bonds issued in connection with the Notes are Outstanding, or any Predefault Obligation or Reimbursement Obligation is outstanding, the Local Agency will not create or suffer to be created any pledge of or lien on the Note other than the pledge and lien of the Indenture. Section 12. Tax Covenants. (A) The Local Agency shall not take any action or fail to take any action if such action or failure to take such action would adversely affect the exclusion from gross income of the interest payable on the Note or Bonds under Section 103 of the Internal Revenue Code of 1986 (the "Code''). Without limiting the generality of the foregoing, the Local Agency shall not make any use of the proceeds of the Note or Bonds or any other funds of the Local Agency which would cause the Note or Bonds to be an "arbitrage bond" within the meaning of Section 148 of the Code, a "private activity bond" within the meaning of Section 141(a) of the Code, or an obligation the interest on which is subject to federal income taxation because it is "federally guaranteed" as provided in Section 149(b) of the Code. The Local Agency, with respect to the proceeds of the Note, will comply with all requirements of such sections of the Code and all regulations ofthe United States Department of the Treasury issued or applicable thereunder to the extent that such requirements are, at the time, applicable and in effect. (B) The Local Agency hereby (i) represents that the aggregate face amount of all tax-exempt obligations (including any tax-exempt leases, but excluding private activity bonds), issued and to be issued by the Local Agency during calendar year 2004, including the Note, is not reasonably expected to exceed $5,000,000; or, in the alternative. (ii) covenants that the Local Agency will take all legally permissible steps necessary to ensure that all of the gross proceeds of the Note will be expended no later than the day that is six months after the date of issuance of the Note so as to satisfy the requirements of Section 148(f)(4)(B) of the Code. (C) Notwithstanding any other provision of this Resolution to the contrary, upon the Local Agency's failure to observe, or refusal to comply with, the covenants contained in this Section 12, no one other than the holders or former holders of the Note, the owners of the Bond, the Credit Provider, if any, or the Trustee on their behalf shall be entitled to exercise any right or remedy under this Resolution on the basis of the Local Agency's failure to observe, or refusal to comply with, such covenants. (D) The covenants contained in this Section 12 shall survive the payment of the Note. (E) The provisions of this Section 12 shall not apply to a Taxable Note. Section 13. Events of Default and Remedies. If any of the following events occurs, it is hereby defined as and declared to be and to constitute an "Event of Default": OOCSLAI :466083.2 A-13 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING'AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE mEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM (A) Failure by the Local Agency to make or cause to be made the transfers and deposits to the Payment Account, or any other payment required to be paid hereunder, including payment of principal and interest on the Note, on or before the date on which such transfer, deposit or other payment is due and payable; (B) Failure by the Local Agency to observe and perform any covenant, condition or agreement on its part to be observed or performed under this Resolution, for a period of fifteen (15) days after written notice, specifying such failure and requesting that it be remedied, is given to the Local Agency by the Trustee or the Credit Provider, if applicable, unless the Trustee and the Credit Provider shall all agree in writing to an extension of such time prior to its expiration; (C) Any warranty, representation or other statement by or on behalf of the Local Agency contained in this Resolution or the Purchase Agreement (including the Pricing Confirmation) or in any requisition or any financial report delivered by the Local Agency or in any instrument furnished in compliance with or in reference to this Resolution or the Purchase Agreement or in connection with the Note, is false or misleading in any material respect; (0) A petition is filed against the Local Agency under any bankruptcy, reorganization, arrangement, insolvency, readjustment of debt, dissolution or liquidation law of any jurisdiction, whether now or hereafter in effect and is not dismissed within 30 days after such filing, but the Trustee shall have the right to intervene in the proceedings prior to the expiration of such thirty (30) days to protect its and the Bond Owners' (or Noteholders') interests; (E) The Local Agency files a petition in voluntary bankruptcy or seeking relief under any provision of any bankruptcy, reorganization, arrangement, insolvency, readjustment of debt, dissolution or liquidation law of any jurisdiction, whether now or hereafter in effect, or consents to the filing of any petition against it under such law; or (F) The Local Agency admits insolvency or bankruptcy or is generally not paying its debts as such debts become due, or becomes insolvent or bankrupt or makes an assignment for the benefit of creditors, or a custodian (including without limitation a receiver, liquidator or trustee) of the Local Agency or any of its property is appointed by court order or takes possession thereof and such order remains in effect or such possession continues for more than 30 days, but the Trustee shall have the right to intervene in the proceedings prior to the expiration of such thirty (30) days to protect its and the Bond Owners' or Noteholders' interests, Whenever any Event of Default referred to in this Section 13 shall have happened and be continuing, the Trustee, as holder of the Note, shall, in addition to any other remedies provided herein or by law or under the Indenture, if applicable, have the DOCSLAI:466083,2 A-14 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 20CJ4..2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM right, at its option without any further demand or notice, to take one or any combination of the following remedial steps: (1) Without declaring the Note to be immediately due and payable, require the Local Agency to pay to the Trustee, as holder of the Note, an amount equal to the principal of the Note and interest thereon to maturity, plus all other amounts due hereunder, and upon notice to the Local Agency the same shall become immediately due and payable by the Local Agency without further notice or demand; and (2) Take whatever other action at law or in equity (except for acceleration of payment on the Note) which may appear necessary or desirable to collect the amounts then due and thereafter to become due hereunder and under the Note or to enforce any other of its rights hereunder. Notwithstanding the foregoing, if the Local Agency's Note is secured in whole or in part by a Credit Instrument or if the Credit Provider is subrogated to rights under the Local Agency's Note, as long as the Credit Provider has not failed to comply with its payment obligations under the Credit Instrument, the Credit Provider shall have the right to direct the remedies upon any Event of Default hereunder, and the Credit Provider's prior consent shall be required to any remedial action proposed to be taken by the Trustee hereunder. If the Credit Provider is not reimbursed for any drawing, payment or claim, as applicable, used to pay principal of and interest on the Note due to a default in payment on the Note by the Local Agency, or if any principal of or interest on the Note remains unpaid after the Maturity Date, the Note shall be a Defaulted Note, the unpaid portion (including the interest component, if applicable) thereof or the portion (including the interest component, if applicable) to which a Credit Instrument applies for which reimbursement on a draw, payment or claim has not been made shall be deemed outstanding and shall bear interest at the Default Rate until the Local Agency's obligation on the Defaulted Note is paid in full or payment is duly provided for, all subject to Section 8 hereof. Section 14. Trustee. The Local Agency hereby directs and authorizes the payment by the Trustee of the interest on and principal of the Note when such become due and payable, from amounts received by the Trustee from the Local Agency in the manner set forth herein. The Local Agency hereby covenants to deposit funds in such account or fund, as applicable, at the time and in the amount specified herein to provide sufficient moneys to pay the principal of and interest on the Note on the Note Payment Deposit Date. Payment of the Note shall be in accordance with the terms of the Note and this Resolution. Section 15. Sale of Note. The Note shall be sold to the Authority, in accordance with the terms of the Purchase Agreement, hereinbefore approved, and issued payable to the Trustee, as assignee of the Authority. DOCSLAl :466083.2 A-IS o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM Section 16. Intentionally Left Blank. This section has been included to preserve the sequence of section numbers for cross-referencing purposes. Section 17. Approval of Actions. The aforementioned Authorized Representatives of the Local Agency are hereby authorized and directed to execute the Note and cause the Trustee to accept delivery of the Note, pursuant to the terms and conditions of the Purchase Agreement and the Indenture. All actions heretofore taken by the officers andagents of the Local Agency or this Legislative Body with respect to the sale and issuance ofthe Note and participation in the Program are hereby approved, confirmed and ratified and the Authorized Representatives and agents of the Local Agency are hereby authorized and directed, for and in the name and on behalf of the Local Agency, to do any and all things and take any and all actions and execute any and all certificates, agreements and other documents which they, or any of them, may deem necessary or advisable in order to consummate the lawful issuance and delivery of the Note in accordance with, and related transactions contemplated by, this Resolution. The Authorized Representatives of the Local Agency referred to above in Section 4 hereof are hereby designated as "Authorized Local Agency Representatives" under the Indenture. In the event that the Note or a portion thereof is secured by a Credit Instrument, anyone of the Authorized Representatives of the Local Agency is hereby authorized and directed to provide the Credit Provider, with any and all information relating to the Local Agency as such Credit Provider may reasonably request. Section 18. Proceedings Constitute Contract. The provisions of the Note and of this Resolution shall constitute a contract between the Local Agency and the registered owner of the Note, and such provisions shall be enforceable by mandamus or any other appropriate suit, action or proceeding at law or in equity in any court of competent jurisdiction, and shall be irrepealable. The Credit Provider, if any, is a third party beneficiary of the provisions of this Resolution and the Note. Section 19. Limited Liability. Notwithstanding anything to the contrary contained herein or in the Note or in any other document mentioned herein or related to the Note or to any Series of Bonds to which the Note may be assigned, the Local Agency shall not have any liability hereunder or by reason hereof or in connection with the transactions contemplated hereby except to the extent payable from moneys available therefor as set forth in Section 8 hereof. Section 20. Amendments. At any time or from time to time, the Local Agency may adopt one or more Supplemental Resolutions with the written consents of the Authority and the Credit Provider, if any, but without the necessity for consent of the owner of the Note or of the Bonds issued in connection with the Note for anyone or more of the following purposes: OOCSLAL466083.2 A-16 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM (A) to add to the covenants and agreements of the Local Agency in this Resolution, other covenants and agreements to be observed by the Local Agency which are not contrary to or inconsistent with this Resolution as theretofore in effect; (B) to add to the limitations and restrictions in this Resolution, other limitations and restrictions to be observed by the Local Agency which are not contrary to or inconsistent with this Resolution as theretofore in effect; (C) to confirm, as further assurance, any pledge under, and the subjection to any lien or pledge created or to be created by, this Resolution, of any monies, securities or funds, or to establish any additional funds or accounts to be held under this Resolution; (D) to cure any ambiguity, supply any omission, or cure or correct any defect or inconsistent provision in this Resolution; or (E) to amend or supplement this Resolution in any other respect; provided, however, that any such Supplemental Resolution does not adversely affect the interests of the owners of the Note or of the Bonds issued in connection with the Notes. Any modifications or amendment of this Resolution and of the rights and obligations of the Local Agency and of the owner of the Note or of the Bonds issued in connection with the Note may be made by a Supplemental Resolution, with the written consents of the Authority and the Credit Provider, if any, and with the written consent of the owners of at least a majority in principal amount of the Note and of the Bonds issued in connection with the Note outstanding at the time such consent is given; provided, however, that if such modification or amendment will, by its terms, not take effect so long as the Note or any Bonds issued in connection with the Note remain outstanding, the consent of the owners of such Note or of such Bonds shall not be required. No such modification or amendment shall permit a change in the maturity of the Note or a reduction of the principal amount thereof or an extension of the time of any payment thereon or a reduction of the rate of interest thereon, or a change in the date or amounts of the pledge set forth in this Resolution, without the consent of the owners of such Note or the owners of all the Bonds issued in connection with the Note, or shall reduce the percentage of the Note or Bonds the consent of the owners of which is required to effect any such modification or amendment, or shall change or modify any of the rights or obligations of the Trustee without its written assent thereto. Section 21. Severability. In the event any provision of this Resolution shall be held invalid or unenforceable by any court of competent jurisdiction, such holding shall not invalidate or render unenforceable any other provision hereof. Section 22. Appointment of Bond Counsel. The law firm of Orrick, Herrington & Sutcliffe LLP, Los Angeles, California is hereby appointed as Bond Counsel for the Program. The Local Agency acknowledges that Bond Counsel regularly performs DOCSLAL466083.2 A-17 c 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM legal services for many private and public entities in connection with a wide variety of matters, and that Bond Counsel has represented, is representing or may in the future represent other public entities, underwriters, trustees, rating agencies, insurers, credit enhancement providers, lenders, financial and other consultants who may have a role or interest in the proposed financing or that may be involved with or adverse to Local Agency in this or some other matter. Given the special, limited role of Bond Counsel described above the Local Agency acknowledges that no conflict of interest exists or would exist, waives any conflict of interest that might appear to exist, and consents to any and all such relationships. Section 23. Appointment of Financial Advisor and Underwriter. RBC Dain Rauscher, Inc., Los Angeles, California is hereby appointed as financial advisor for the Program. Lehman Brothers, Inc., together with such co-underwriters, if any, identified in the Purchase Contract, is hereby appointed as underwriter for the Program. Section 24. Effective Date. This Resolution shall take effect from and after its date of adoption. Section 25. Resolution Parameters. (C) Name of Local Agency: City of San Bernardino (D) Maximum Amount of Borrowing: $20,000,000 (E) Authorized Representatives: TITLE 1. Mayor 2. City Clerk 3. City Administrator [Attach form of Certification of the Secretary or Clerk, as appropriate, with respect to the Resolution.] /II /II /II /II DOCSLAI:466083.2 A-IS o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING AND APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2004-2005; THE ISSUANCE AND SALE OF A 2004- 2005 TAX AND REVENUE ANTICIPATION NOTE THEREFOR AND PARTICIPATION IN THE CALIFORNIA COMMUNITIES CASH FLOW FINANCING PROGRAM I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and Common Council of the City of San Bernardino at a meeting thereof, held on the day of , 2004 by the following vote, to wit: Council Members: AYES ABSTAIN ABSENT NAYS ESTRADA LIEN LONGVILLE MCGINNIS DERRY KELLEY JOHNSON McCAMMACK City Clerk The foregoing resolution is hereby approved this day of 2004. Judith Valles, Mayor City of San Bernardino Approved as to Fonn and legal content: JAMES F. .ENMAN City Au y By:, A-19 OOCSLA1:466083.2 o 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o EXHmIT A CITY OF SAN BERNARDINO 2004 TAX AND REVENUE ANTICIPATION NOTE, [SERIES -1~ Interest Rate Maturitv Date Date of Oril!inal Issue REGISTERED OWNER: PRINCIPAL AMOUNT: $20,000,000 FOR VALUE RECEIVED, the Local Agency designated above (the "Local Agency"), acknowledges itself indebted to and promises to pay to the registered owner identified above, or registered assigns, on the maturity date set forth above, the principal sum specified above in lawful money of the United States of America, and to pay interest thereon [on , 2005 and] at maturity at the rate of interest specified above (the "Note Rate"). Principal of and interest on this Note are payable in such coin or currency of the United States as at the time of payment is legal tender for payment of private and public debts. Principal and interest at maturity shall be paid upon surrender hereof at the principal corporate trust office of Wells Fargo Bank, National Association in Los Angeles, California, or its successor in trust (the "Trustee"). Interest shall be calculated on the basis of a 360-day year, consisting of twelve 30-day months. Both the principal of and interest on this Note shall be payable only to the registered owner hereof as the same shall fall due; provided, however, no interest shall be payable for any period after maturity during which the holder hereof fails to properly present this Note for payment. If the Local Agency fails to pay this Note when due or the Credit Provider (as defined in the Resolution hereinafter described and in that certain Indenture of Trust, dated as of 1, 2004 (the "Indenture"), by and between the California Statewide Communities Development Authority and Wells Fargo Bank National Association, as trustee), if any, is not reimbursed in full for the amount drawn on or paid pursuant to the Credit Instrument (as defined in the Resolution and the Indenture) to pay all or a portion (including the interest component, if applicable) of this Note on the date of such payment, this Note shall become a Defaulted Note (as defined in the Resolution and the Indenture and with the consequences set forth in the Resolution and the Indenture, including, without limitation, that this Note as a Defaulted Note (and any related reimbursement obligation with respect to a credit instrument) shall bear interest at the Default Rate, as defined in the Indenture). It is hereby certified, recited and declared that this Note represents the authorized issue of the Note in the aggregate principal amount authorized, executed and delivered pursuant to and by authority of certain resolutions of the Local Agency duly passed and adopted heretofore, under and by authority of Article 7.6 (commencing with Section 53850) of Chapter 4, Part I, Division 2, Title 5 of the California Government Code ~/ If more than one Series of Bonds is issued under the Program in Fiscal Year 2004-2005 and if the Note is pooled with notes issued by other Issuers (as defined in the Resolution). OOCSLAI:466083.2 A-20 c 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 c o (collectively, the "Resolution"), to all of the provisions and limitations of which the owner of this Note, by acceptance hereof, assellts and agrees. The principal of the Note, together with the interest thereon, shall be payable from taxes, income, revenue, cash receipts and other moneys which are received by the Local Agency for the general fund of the Local Agency and are attributable to Fiscal Year 2004-2005 and which are available for payment thereof. As security for the payment of the principal of and interest on the Note, the Local Agency has pledged the first amounts of unrestricted revenues of the Local Agency received on the last day of the Repayment Months (as defined in the Resolution) identified in the Pricing Confirmation (as defined in the Resolution) (and any amounts received thereafter attributable to Fiscal Year 2004-2005) until the amount on deposit in the Payment Account (as defined in the Resolution) in each such month, is equal to the corresponding percentages of principal of and interest due on the Note as set forth in the Pricing Confirmation (such pledged amounts being hereinafter called the "Pledged Revenues"), and the principal of the Note and the interest thereon shall constitute a first lien and charge thereon and shall be payable from the Pledged Revenues, and to the extent not so paid shall be paid from any other moneys of the Local Agency lawfully available therefor as set forth in the Resolution. The full faith and credit of the Local Agency is not pledged to the payment of the principal of or interest on this Note. The Local Agency and the Trustee may deem and treat the registered owner hereof as the absolute owner hereof for the purpose of receiving payment of or on account of principal hereof and interest due hereon and for all other purposes, and the Local Agency and the Trustee shall not be affected by any notice to the contrary. It is hereby certified that all of the conditions, things and acts required to exist, to have happened and to have been performed precedent to and in the issuance of this Note do exist, have happened and have been performed in due time, form and manner as required by the Constitution and statutes of the State of California and that the amount of this Note, together with all other indebtedness of the Local Agency, does not exceed any limit prescribed by the Constitution or statutes of the State of California. IN WITNESS WHEREOF, the Legislative Body of the Local Agency has caused this Note to be executed by the manual or facsimile signature of a duly Authorized Representative of the Local Agency and countersigned by the manual or facsimile signature of the Secretary or Clerk of the Legislative Body as of the date of authentication set forth below. CITY OF SAN BERNARDINO By: Title: Countersigned By: Title: DOCSLAl :466083.2 A-2l o c o PURCHASE AGREEMENT TIDS PURCHASE AGREEMENT (the "Purchase Agreement''), dated as of the purchase date (the "Purchase Date") specified in Exhibit A attached hereto and made a part hereof, entered into by and between the signatory local agency designated in Exhibit A (the "Local Agency'') and the California StateWide conununities Development Authority (the "Authority''), for the sale and delivel)' of the principal amount specified in Exhibit A of the Local Agency's 2004 Tax and Revenue Anticipation Note (the "Note'') to be issued in conjunction with the notes of other Issuers (as hereinafter defined) participating in the Program (as hereinafter defined), as determined in the Pricing Confirmation (as hereinafter defined), pooled with notes of other Issuers and assigned to secure a series (the "Series") of bonds (the "Bonds'') designated in Exhibit A; WITNESSETH: WHEREAS, local agencies are authorized by Sections 53850 to 53858, both inclusive, of the Government Code of the State of California (the "Act'') (being Article 7.6, Chapter 4, Part I, Division 2, Title 5 of the Government Code) to borrow money by the issuance of temporal)' notes; WHEREAS, the legislative body of the Local Agency (the "Legislative Body'') has heretofore adopted its resolution finding that the Local Agency needs to borrow funds in its fisca1 year ending June 30, 2005 ("Fiscal Year 2004-2005'') in the principa1 amount set forth in Exlubit A and that it is necessal)' that said sum be borrowed at this time by the issuance of a note therefor in anticipation of the receipt of taxes, income, revenue, cash receipts and other moneys to be received by the Local Agency during or attributable to Fiscal Year 2004-2005; WHEREAS, the Local Agency has adopted a resolution or resolutions (collectively or singularly, as applicable, the "Resolution") authorizing the issuance and sale of the Note in the name and on behalf of the Local Agency; WHEREAS, the Local Agency has detennined that it is in the best interests of the Local Agency to participate in the California Communities Cash Flow Financing Program (the "Program''), whereby participating local agencies (the "Issuers'') will simultaneously issue tax and revenue anticipation prornissory notes for purchase by the Authority; WHEREAS, under the Program, the Authority will form one or more pools of notes (the "Pooled Notes") and assign each note to a particular pool (the "Pool") and sell a Series of Bonds secured by each Pool pursuant to an indenture, dated as of July I, 2004 (the "Indenture''), by and between the Authority and Wells Fargo Bank, National Association (the "Trustee''), and sell each such Series to Lehman Brothers, Inc., as representative of the underwriters of the Program (collectively, the "Underwriter''); DOCSLA 1 :4661 05.1 40929-320 WWB o c c WHEREAS, if so indicated in Exhibit A, the payment by the Local Agency of its Note will be secured in whole or in part (jointly, but not severally, with notes of the other participating Issuers assigned to the same Series of Bonds) by a letter of credit, policy of insurance, proceeds received from a separate bond issue issued by the Authority for such purpose (the "Reserve Fund") or other credit instrument (collectively, the "Credit lns1rument") to be issued by the entity or entities designated in Exhibit A as the credit provider (the "Credit Provider"); WHEREAS, such Credit lns1rument may be issued pursuant to a reimbursement agreement, commitment letter, indenture or other agreement (the "Credit Agreement") as identified in Exlnbit A; WHEREAS, in order to participate in the Program, the Local Agency has agreed to be responsible for its share of the fees and expenses of the Trustee, and, if applicable, the Credit Provider, and the costs of issuing the Bonds, and the costs, if applicable, of issuing the Credit lns1rument, which anticipated fees, expenses and costs of issuance will be deducted from the purchase price set forth in Exhibit A and which unanticipated fees, expenses and costs of issuance will be billed to the Local Agency as the same may arise; WHEREAS, the costs of issuance which will be deducted from the purchase price set forth in Exlnbit A for the Local Agency shall not exceed one percent (1 %) of the principal amount of each Note; and WHEREAS, pursuant to the Program, the Authority is submitting this offer to purchase the Note pursuant to this Purchase Agreement; NOW, THEREFORE, for good and valuable consideration the receipt and sufficiency of which is hereby acknowledged, the parties hereto agree as follows: ~p...tinn 1 OhligAtinn to Pl1rrhgcp. Upon the tenns and conditions and in reliance upon the representations, warranties and agreements set forth herein, the Authority shall purchase from the Local Agency, and the Local Agency shaIl sell to the Authority, the Note, as described herein and in the Resolution ~prtinn , Pllrl'h!:UIp. Prirp. The purchase price of the Note shall be the pW'Chase price set forth in the pricing confirmation attached hereto as Exhibit A (the "Pricing Confirmation''). The Note shall bear interest at an interest rate per annum set forth in the Pricing Confirmation, which is hereby agreed to by and between the Authority and the Local Agency by its duly authorized representative executing this Purchase Agreement on behalf of the Local Agency. ~Pl'tinn '1 Arljuctmpntc. to PrinripAI A mount of Nntp Slott PlIrrhacp Pri..,... The Authority and the Local Agency hereby agree that the principal amount of the Note purchased by the Authority and sold to the Authority by the Local Agency pursuant to this Purchase Agreement may be reduced, as determined by the Authority and each Local Agency, based upon the advice of Orrick, Herrington & Sutcliffe LLP ("Bond Counsel"), in order that the proceeds produced from such sale of such Note will be an amount which will not be subject to either (i) yield restriction (in order for interest to be excluded from gross income under Section 103 of the Internal Revenue Code of 1986, as amended (the "Code")) or (ii) a rebate requirement (under Section 148 of the Code). The Authority DOCSLA I :466105.1 40929-320 WWB 2 o and the Local Agency hereby further agree that the purchase price of the Note shall be reduced as a result of any reduction of the principal amount of the Note required by this section. ~,a..tinn .4 n...1iv..qr nl anti Par"'". fnr th,. Nnt.... The delivery of the Note (the "Closing") shall take place at 8:00 am, California time, on the closing date set forth in the Pricing Confinnation or at such other time or date as may be mutually agreeable to the Local Agency, the Authority and the Underwriter, at the Los Angeles office of ODick, Herrington & Sutcliffe LLP or such other place as the Local Agency, the Authority and the Underwriter shall mutually agree. At the Closing, the Local Agency shall cause the Note to be delivered to the Authority, duly executed and authenticated, together with the other documents hereinafter mentioned, and the proceeds of the purchase price of the Note set forth in the Pricing Confinnation shall be deposited in an amount indicated in the Pricing Continuation as the Deposit to Proceeds Fund which shall be held by the Trustee for the Local Agency and the remainder in the Costs of Issuance Fund held thereunder. c If at any time prior to 90 days after the Closing Date, any event occurs as a result of which information relating to the Local Agency included in the official statement of the Authority relating to the Series of Bonds to which the Note is assigned (the ''Official Statement") contains an untrue statement of a material fact or omits to state any material fact necessary to make the statements therein in light of the circumstanCCS under which they were made, not misleading, the Local Agency shall promptly notify the Authority and the Underwriter thereof, and it: in the opinion of the Authority or the Underwriter, such event requires the preparation and publication of a supplement or amendment to the Official Statement, the Local Agency shall cooperate with the Authority and the Underwriter in the preparation of an amendment or supplement to the Official Statement in a form and in a manner approved by the Authority and the Underwriter, and all reasonable expenseS incurred thereby shall be paid by the Local Agency. Sp"tinn ~ Thp N ntp. The Note shall be issued in substantially the form set forth in the Resolution, without coupons in the full principal amount set forth in Exhibit A. ~prtinn " "Rpprpcpntgtinnlii: Anti Warrant1pc nl thp T nt-ill I Agpn...y. The Local Agency represents and warrants to the Authority and the Underwriter that: (a) All representations and warranties set forth in the Resolution are true and correct on the date hereof and are made for the benefit of the Authority and the Underwriter as if set forth herein. o (b) The information relating to the Local Agency included in the Official Statement does not contain any untrue statement of a material fact or omit to state any material fact necessary to make the statements therein in light of the circumstance under which they were made not misleading. (c) A copy of the Resolution has been delivered to the Authority and the Underwriter, and the Resolution will not be amended or repealed without the consent of the Authority and the Underwriter, which consent will not be unreasonably withheld (d) The Local Agency acknowledges that the Authority is authorized to execute the Indenture, to assign the Note to the Trustee under the Indenture and to issue the Series of Bonds pursuant to the Indenture. DOCSLAl:466105.l 40929-320 WWB 3 o o o (e) The Local Agency shall provide the required Payment Account Deposit Certification (upon a request therefor) in accordance with Section 5.06 of the Indenture. (f) The Local Agency has not issued and will not issue any obligation or obligations, other than the Note, to finance the working capital deficit for which the Note is being issued. ~prtinn 7 Closing are as follows: C"'nntlitinnc P~M..nt tn fhp (""Incing. Conditions precedent to the (a) The execution and delivery of the Note consistent with the Resolution. (b) Delivery of a legal opinion addressed to the Local Agency (with a reliance letter addressed to the Authority and the Underwriter), dated the date of closing of Bond Counsel with respect to the validity of the Bonds in fonn and substance acceptable to the Authority and the Underwriter. (c) Delivery of a legal opinion, dated the date of Closing, of counsel to the Local Agency, with respect to the due authorization, execution and delivery of the Note, in fonn and substance acceptable to Bond Counsel. (d) Approval by the Credit Provider of the credit of the Local Agency and inclusion of the Local Agency's Note in the assigmnent, together with notes of other Issuers, to a Series of Bonds, to secure the Series of Bonds, which approval in the event the Credit Instrument is the Reserve Fund shall be evidenced by the issuance of an "SP-l +" rating with respect to the applicable Series of Bonds by Standard & Poor's Ratings Services. (e) Delivery of each certificate, document, instrument and opinion required by the agreement between the Authority and the Underwriter for the sale by the Authority and purchase by the Underwriter of the Series of Bonds to which the Pooled Note is assigned. (f) Delivery of such other certificates, instruments or opinions as Bond Counsel may deem necessary or desirable to evidence the due authorization, execution and delivery of documents pertaining to this transaction and the legal, valid and binding nature thereof or as may be required by the Credit Agreement, as well as compliance of all parties with the tenns and conditions thereof. ~p,.tinn R li'vpntc p,.rtnitting thp A IIthnrity' tn Tprrnim~tp.. The Authority may terminate its obligation to purchase the Note at any time before the Closing if any of the following occurs: (a) Any legislative, executive or regulatory action (including the introduction of legislation) or any court decision which, in the judgment of the Authority, casts sufficient doubt on the legality of obligations such as the Note, and the tax-exempt status of interest on obligations such as the Bonds, so as to impair materially the marketability or to reduce materially the market price of such obligations; (b) Any action by the Securities and Exchange Commission or a court which would require registration of the Note, the Bonds or any instrument securing the Note or Bonds under the DOCSLAI:466105.! 40929-320 WWB 4 o c o Securities Act of 1933, as amended, in connection with the public offering thereof, or qualification of the Resolution or the Indenture under the Trust Indenture Act of 1939, as amended; (c) Any restriction on ttading in securities, or any banking moratorium, or the inception or escalation of any war or major militaIy hostilities which, in the judgment of the Authority, substantially impain; the ability of the Underwriter to market the Bonds; or (d) The Underwriter terminates its obligation to purchase the Series of Bonds to which the Note is assigned pursuant to its agreement with the Authority for the purchase of such Series of Bonds. Neither the Underwriter nor the Authority shall be respOllSlble for the payment of any fees, costs or expenses of the issuance, offering and sale of the Loca1 Agency's Note except the Underwriter shall be responsible for California Debt and Investment Advisory Commission fees and for its own internal costs. The fees, costs and expenses that are categorized in the "Costs of Issuance" definition in the Indenture shall be paid from the Costs of Issuance Fund The Loca1 Agency shall pay any additional costs attributable to it as set forth in the Resolution other than the fees, costs and expenses so payable from the applicable Costs ofIssuance Fund ~prtinn Q Intt,.mnifirogtinn To the extent pennitted by law, the Loca1 Agency agrees to indemnify and hold hann1ess the Authority and the Underwriter and each person, if any, who controls (within the meaning of Section IS of the Securities Act of 1933, as amended, or of Section 20 of the Securities Act of 1934, as amended) the Authority or the Underwriter, and the officers, directors, agents and employees of the Authority and the Underwriter against any and all losses, claims, damages, liabilities and expenses arising out of any statement or information in the Preliminary Official Statement or in the Official Statement (other than statements or information regarding an Issuer other than the Loca1 Agency) that is unllUe or incorrect in any material respect or the omission or alleged omission therefrom of any statement or information (other than statements or information regarding an Issuer other than the Loca1 Agency) that should be stated therein or that is necessary to make the statements and information therein not misleading in any material respect. ~Pi'tinn 10 ('"..Mit Agr~n1pnt. The Local Agency shall comply with all lawful and proper requests of the Authority in order to enable the Authority to comply with all of the terms, conditions and covenants binding upon it under the Credit Agreement. "p~tinn 11 Nnti~p.. Any notices to be given to the Underwriter under the Purchase Agreement shall be given in writing to Lehman Brothers, Inc., 1100 Glendon Avenue, Suite 1101, Los Angeles, CA 90024, Attention: Mr. Kevin O'Brien. Any notices to be given to the Authority under the Purchase Agreement shall be given in writing to the Authority, 1100 "K" Street, Suite lOl, Sacramento, CA 95814, Attention: SecretaIy. ~pt>tinn l' Nn AQQipunpnt. The Purchase Agreement has been made by the Local Agency and the Authority, and no person other than the Loca1 Agency and the Authority or their successors or assigns and the Underwriter shall acquire or have any right under or by virtue of the Purchase Agreement. All of the representations, warranties and agreements contained in the Purchase Agreement shall swvive Ire delivery of and payment by the Authority for the Note and any termination of the Purchase Agreement. DOCSLA \ :466\05.\ 40929-320 WWB 5 o ,"prtlnn 11 AppllrAhlp TAW The Pun:hase Agreement shall be interpreted, governed and enforced in accordance with the laws of the State of California. ~p,.tlnn 104 Fff....tivpnpcc. The Purchase Agreement shall become effective upon the execution hereof by the Authority and execution of the Pricing Confinnation by the Loca1 Agency, and the Pun:hase Agreement, including the Pricing Confinnation, sha1I be valid, binding and enforceable from and after the time of such effectiveness. ~p,.tinn 1" ~pvprghility In the event any provision of the Purchase Agreement sha1I be held invalid or unenforceable by any court of competent jurisdiction, such holding sha1I not invalidate or render Wlenforceab1e any other provision hereof. ,"Prtinn Iii HpAtlinllo'. Any headings preceding the text of several sections hereof sha1I be solely for convenience of reference and shall not constitute a part of this Agreement, nor shall they affect its meaning, construction or effect. c o DOCSLAI :466105.1 40929-320 WWB 6 o o o ~~tinn 17 14'y.......tinn in ("n..nt~~grtc. This Purchase Agreement may be executed and entered into in several counleI]lartS, each of which shall be deemed an original, and all of which shall constitute but one and the same insttument IN WITNESS WHEREOF, the parties hereto have caused this Purchase Agreement to be executed by their duly authorized representatives as of the Purchase Date set forth in Exhibit A attached hereto and incOJporated herein. CAUFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY By: Member of the Commission of the Authority DOCSLA I ,466105.\ 40929.320 WWB 7 o FXHTRIT A Pricing Confinnation Supplement Local Agency: City of San Bernardino Pricing Information Principal AmOWlt of Note: Interest Rate on Note: Re-Offering Yield: Purchase Price Default Rate: Purchase Price: Less: Cost ofIssuance: _% Credit Enhancement: _ % $ _% _0/0 _0.10 _% $- ( ) ( ) Deposit to Note Proceeds AccOWlt: $ Important Dates Resolution Date of Local Agency: 0 Purchase Date: Closing Date: Maturity Date: Interest Payment Date(s): Note Payment Deposit Date: First Pledge Month Ending: Pledge AmOWlt: Pledge Percentage: Second Pledge Month Ending: Pledge Amount: Pledge Percentage: Investment Agreement Information GIC Provider Long Term Ratings (S&P/Moody's) Short Term Credit Ratings (S&P/Moody's) Interest Rate on mc 0 DOCSLAI :466105.1 40929-320 WWB A-I $- _% $- _% _% o o o * By initialing the box at the end of this paragraph, the undersigned Local Agency certifies that, in cOlmection with the issuance of the Note under the Resolution and after reasonable inquiry, it is the reasonable expectation of the Local Agency that the aggregate amount of all tax-exempt obligations (excluding private activity bonds) issued or to be issued by the Local Agency during the 2004 calendar year, including the Note, all other notes and bonds, and all tax-exempt leases, executed or delivered during the 2004 calendar year will not exceed $5,000,000 (See Sec~ 3.8 of the Certificate of the Local Agency if the Local Agency is unable to make this certification). U IN WITNESS WHEREOF, the Purchase Agreement, including this Pricing Confirmation, is agreed and accepted to on the Purchase Date set forth above. CITY OF SAN BERNARDINO By: Authorized Representative Print Name of Person Signing * Please initial the box ~ if applicable to the Local Agency A-2 o c o CERTIFICATE OF THE LOCAL AGENCY In connection with the California Communities Cash Flow Financing Program (the "Program"), the undersigned duly elected (or appointed) and qualified officers identified in and executing Section4.7 hereof (the "Authorized Representatives") of the local agency identified in Section4.7 hereof (the "Local Agency"), acting for and on behalf of the Local Agency, hereby certify, as of July I, 2004 (the "Closing Date"), as follows with respect to the 2004 Tax and Revenue Anticipation Note (the "Note") issued by the Local Agency: I. CERTIFICATIONS REGARDING CERTAIN LOCAL AGENCY MATTERS 1.1. At all times mentioned herein, the Local Agency is a duly organized, validly existing and operating local agency (as defined in Section53850 of the California Government Code), under the laws of the State of California (the "State"). The Local Agency represents that, pursuant to Government Code Section 5451, the Resolution creates a valid and binding pledge of and lien on the Pledged Revenues, as defined in the Resolution for the benefit of the owner of the Note as security for the payment of the Note to the extent set forth in the Resolution, enforceable in accordance with the terms thereof. 1.2. The undersigned Authorized Representatives, under the resolution (the "Resolution") adopted by the legislative body of the Local Agency (the "Legislative Body") authorizing the borrowing of funds for Fiscal Year 2004-2005, are duly authorized to make this certification for and on behalf of the Local Agency pursuart to the Resolution. 1.3. Attached hereto as Exhibit A is a true, correct and complete copy of the Resolution, duly adopted by the Local Agency after an agenda of the meeting of the Legislative Body at which such Resolution was adopted was posted at least 72 murs before said meeting, at a location freely accessible to members of the public, and all of the members of the Legislative Body had due notice of said meeting and a quorum thereof were present at said meeting. The Local Agency has previously provided the California Statewide Communities Development Authority (the "Authority") with a true, accurate and complete copy of the Resolution. 1.4. The Resolution has not been amended or revoked and is in full force and effect on the date hereof, and there is no proceeding of the Legislative Body in conflict with or in any way altering the Resolution. 1.5. The information contained in the Credit Questionnaire (including the Cashflow Worksheet therein) (the "Credit Questionnaire") completed by the Local Agency and submitted to the Authority and RBC Dain Rauscher Inc. as financial advisor (the "Financial Advisor") in connection with the Program, was at the time submitted and is on the date of this Certificate true and accurate. Representatives of the Local Agency have reviewed the Indenture, hereinafter defined, including the Continuing Disclosure Agreement set forth in Article XI thereof. The Local Agency shall notify the Trustee of the occurrence of any "Listed Event" which relates in any way to the Local Agency, and will otherwise cooperate with the Trustee and the Authority in satisfying any continuing disclosure obligation. 1.6. The Local Agency does not have a negative cash balance at the beginning of Fiscal Year 2004-2005 in its general fund. DQCSLA 1:466230.1 40929-320 WWB o o o 1. 7. The Local Agency has authorized or acknowledged, by all necessary action, the execution, delivery, receipt and due performance of the Resolution, the Note, the Purchase Agreement by and between the Authority and the Local Agency (severally and not jointly with other local agencies), including the Pricing Confirmation Supplement attached thereto (the "Purchase Agreement"), the Indenture, dated as of July I, 2004 (the "Indenture"), by and between Wells Fargo Bank, National Association (the "Trustee") and the Authority, pertaining to the issuance of the California Statewide Communities Development Authority 2004 Local Agency Tax and Revenue Anticipation Bonds, Series A (the "Bonds"), and any and all other agreements and documents (the "Other Agreements") as may be required to be executed, delivered and received by the Local Agency or the Authority in order to carry out, give effect to and consummate the transactions contemplated by the Resolution. The Resolution, the Note, the Indenture, the Purchase Agreement, and the Other Agreements are collectively referred to herein as the "Documents." 1.8. None of the Documents applicable to the Local Agency have been amended, modified or rescinded by the Local Agency and each of such Documents is in full force and effect on the date hereof. 1.9. The representations and warranties ofthe Local Agency set forth in the applicable Documents were on the date made and are on the date hereof true and accurate as though made on and as of the date hereof. 1.10. The Purchase Agreement and the Note of the Local Agency have been duly executed and delivered by the duly authorized officers of the Local Agency, and the Note and the Purchase Agreement, when executed and delivered by the other parties thereto (where necessary) and the obligations of the Local Agency under the Indenture will constitute legal, valid and binding agreements of the Local Agency, enforceable in accordance with their respective terms, except as such enforceability may be limited by bankruptcy or other laws affecting creditors' rights, the application of equitable principles if equitable remedies are sought, the exercise of judicial discretion in appropriate cases and the limitations on legal remedies against public entities in the State. 1.11. The Local Agency has complied with all provisions of applicable law in connection with the adoption of the Resolution and the transactions contemplated under the Resolution and the documents approved thereby. 1.12. The execution, delivery and performance by the Local Agency of the Note and the Purchase Agreement and the execut ion, delivery and performance by the Authority of the Indenture and the Bonds and, in each case the borrowing thereunder or in connection therewith (and the application of the proceeds thereof) have been duly authorized or acknowledged by all necessary action on the part of the Local Agency. 1.13. The Local Agency has full power and authority to acknowledge the Authority's execution and delivery of the Indenture. The execution and delivery by the Authority of the Indenture (and the Local Agency's obligations thereunder) (i) do not and will not contravene the laws of the State providing for the organization and government of the Local Agency and (ii) do not and will not conflict with, or result in the violation of, any applicable law. 2 o 1.14. The Local Agency covenants that upon receipt from the T1lI5tee of a request to confirm that amounts constituting such Local Agency's repayment obligation described in Section 8 of the Resolution have been transferred to and set aside in the Payment Account (as defined in the Resolution), the Local Agency shall within five (5) Business Days (as defined in the Indenture) after the date of such request, confirm such transfer to the Trustee by submitting the Payment Account Deposit Certification in the form set forth in Exhibit C of the Indenture. 1.15. If prior to the Closing Date the Local Agency should have any reason to believe that any of the representations or certifications contained herein or in the Documents are not true and correct, the Local Agency covenants that it will notify Orrick, Herrington & Sutcliffe LLP, ("Bond Counsel"). II. CERTIFICATIONS REGARDING TAX MATTERS 2.1. The Local Agency shall not take any actions (or fail to take any actions) that would cause interest on the Bonds to be included in gross income for federal income tax purposes. Without limiting the generality of the foregoing, the Local Agency: a) shall not allow the use 'of any proceeds of the Note to be used in the trade or business of any nongovernmental person; b) shall not loan any proceeds of the Note to any nongovernmental person; c c) shall take no actions that would cause the Bonds to be treated as "federally guaranteed," within the meaning of Section 149(b) of the Internal Revenue Code of 1986 (the "Code"); d) shall not use any proceeds of the Note to repay any principal or interest of any outstanding tax-exempt obligation of the Local Agency apart from interest that accrues during a one-year period commencing July I, 2004; e) shall not set aside or specifically earmark amounts to be used to satisfy the Local Agency's repayment obligation described in Section 8 of the Resolution earlier than the date which is one year prior to the final maturity date of the Note of the Local Agency; and f) shall take no actions that would cause the Bonds to be treated as "arbitrage bonds," within the meaning of Section 148 of the Code. III. CERTIFICATIONS REGARDING ARBITRAGE AND REBATE The following are the certifications and the reasonable expectations of the Local Agency, stated pursuant to Treasury Regulations Section 1.I48-2(b), relating to the use and investment of the proceeds of the Note: 3.1. The Note is being issued in anticipation of taxes or other revenues and will be spent to pay lawful expenses of the Local Agency payable from its general fund. o 3.2. Based upon the Local Agency's cashflow projections which are set forth in Appendix C of the Official Statement relating to the Bonds (the "Cashflow Projections"), the 3 o Local Agency expects to allocate the proceeds of the Note to working capital expenditures within \3 months after July 1, 2004, using tII: methodology described in the next section. 3.3. Proceeds of the Note will be allocated to working capital expenditures of the Local Agency on any date that the Local Agency's working capital expenditures exceed the Local Agency's "available amounts." "Available amounts" include any cash, investments, or other amounts held in any fund or account by the Local Agency that is available for the Local Agency to use for working capital expenditures without legislative or judicial action and without a legislative, judicial, or contractual requirement that those amounts be reimbursed. "Available amounts" do not include proceeds of the Notes or amounts held in a reasonable working capital reserve that is limited to either ten percent (10%) of the amount of the Note or the lesser of either (i) five percent (5%) of the Local Agency expenditures paid out of current revenues during Fiscal Year 2003-2004 or (ii) the amount that the Local Agency has historically and customarily maintained as a working capital reserve. 3.4. The funds and accounts maintained by or for the benefit of the Local Agency that are considered available for payment of the Local Agency's expenditures have been described in the Credit Questionnaire, and their cash balances as of the date of issue have been 1aken into account in the Cashflow Projections. o 3.5. In preparing its cash flow analysis for Fiscal Year 2004-2005, the Local Agency has reviewed its Fiscal Year 2003-2004 cash flows and has, where applicable, compared the Fiscal Year 2003-2004 actual cash flo\\!> with the Fiscal Year 2003-2004 cash flows projected just before the beginning of Fiscal Year 2003-2004. Taking this information into account and such other information as is available to the Local Agency, the Local Agency believes that the projected cash flow analysis for Fiscal Year 2004-2005 is reasonable and is based on reasonable assumptions. 3.6. All of the proceeds of the Note, together with earnings thereon, less amounts allocable to the Local Agency's costs of issuance set forth in the Purchase Agreement, will be deposited into the Proceeds Fund established under the Indenture. 3.7. The Note will be repaid from the general funds of the Local Agency received after all Note Proceeds are spent as described above. The moneys to be so used will be separately accounted for until used to repay the Note. o 3.8. If the Local Agency is unable to make the small issuer certification set forth in the Pricing Confirmation Supplement, then the Agency hereby makes the following certifications: All of the proceeds of the Note, together with earnings thereon, will be deposited into the Local Agency's General Fund (the "General Fund") or a special fund created solely to hold proceeds of the Note (the "Special Note Fund"). Note proceeds, together with earnings thereon, so deposited may be withdrawn and expended by the Local Agency on any given day during Fiscal Year 2004-2005 for any purpose for which the Local Agency is authorized to expend funds from its General Fund, but only after exhausting all funds that are available amount s as of such given day, and for purposes of this requirement, available amounts excludes amounts that are held or set aside in a reasonable working capital reserve that is limited to either ten percent (10%) of the amount of the Note or the lesser of either (i) five percent (5%) of the Local Agency expenditures paid out of current revenues during Fiscal Year 2003-2004 or (ii) the amount that the Local 4 o o o Agency has historically and customarily maintained as a working capital reserve; provided, that if on the dite that is five (5) months from the date of issuance of the Note or on any date thereafter, it appears that all remaining amounts in the Special Note Fund (or, if appropriate, all remaining proceeds of the Note, including earnings thereon, held in the Gereral Fund) will not have been so withdrawn and spent by the date that is six (6) months from the date of issuance of the Note, the Local Agency shall promptly notify Bond Counsel and, to the extent of its power and authority, comply with the instructions rom Bond Counsel as to the means of satisfying the rebate requirements of Section 148 of the Code. The working capital reserve shall be funded with any revenues of the Local Agency's General Fund but will not be funded with proceeds of the Note. The working capital reserve will be tracked and administered as a separate account or subaccount within the General Fund. On the basis of the facts, estimates and circumstances in existence on the date of delivery, it is not expected that the proceeds of the Note will be used in a manner that would cause the Note to be an issue of arbitrage bonds within the meaning of Section 148 of the Code. 3.9. To the best knowledge and belief of the undersigned, there are no other facts, estimates, or circumstances which would materially change the foregoing statements, and the foregoing expectations are reasonable. 3.10. The Local Agency understands that Bond Counsel will rely upon this Certificate in giving its opinion that interest on the Bonds is excluded from federal gross income. N. REQUEST TO AUTHORITY AND TRUSTEE, CERTIFICATIONS RELATING THERETO AND SIGNATURE CERTIFICATIONS OF THE LOCAL AGENCY 4.1. The Trustee is hereby requested and authorized to authenticate and deliver the 2004 Tax and Revenue Anticipation Note of the Local Agency upon receipt of the purchase price thereof. The Trustee is also hereby requested and authorized to authenticate and deliver the Bonds upon receipt thereof from the Authority. 4.2. It is hereby acknowledged that the Authority is authorized to issue the Bonds, upon receipt of the purchase price of the Note of the Local Agency together with the aggregate purchase price of all other notes of the other Local Agencies participating in the Program and whose notes will be pooled with the Local Agency's Note in connection with the issuance of the Bonds. 4.3. The Trustee is hereby directed to deposit the proceeds of the Note in the amounts as set forth in the Pricing Confirmation Supplement into the Costs of Issuance Fund and in the Proceeds Fund. 4.4. Upon the deposit of proceeds as set forth in Section4.3 hereof, the Trustee is requested and authorized to pay, from amounts held for the benefit of the Local Agency in the Proceeds Account within the Proceeds Fund, the amounts on deposit in such Proceeds Account, as indicated in Schedule I of the Pricing Confirmation Supplement to the Purchase Agreement, to the Local Agency by (wire/check (circle one)). If the Local Agency is to receive such amounts 5 o by wire, the Local Agency shall provide the Trustee with appropriate wiring instructions for the financial institution which will receive such amounts 4.5. The amount requisitioned hereby will be applied to a purpose for which the Local Agency is authorized to use and expend funds from the general fund of the Local Agency and pending such I1lplication will be invested in investments which are legal for the investment of funds of the Local Agency. 4.6. As of the date hereof, no event has occurred and is continuing which constitutes an Event of Default under the Resolution or would constitute an Event of Default but for the requirement that notice be given, or time elapse, or both. 4.7. .. The following named persons are duly elected (or appointed), qualified and acting officers of the Local Agency presently holding the offices set forth opposite their r::spective names below and by execution hereof each certifies that the signatures of the other officer or officers hereto are the genuine signatures of such officer or officers (signatures of the officers executing the Note, the Purchase Agreement and the Amended and Restated Joint Exercise of Powers Agreement relating to the Authority (if applicable) ~ appear below): AUTHORIZED REPRESENTATIVES OF CITY OF SAN BERNARDINO: o NAME TITLE SIGNATURE Mayor City Clerk City Administrator o .. Please complete the following items of information, including the name of the Local Agency's Authorized Representatives and the signatures of such Authorized Representatives. 6 OFFICE OF THE CITY CLERK RACHEL G. CLARK, C.M.C. - CITY CLERK 300 North "D'" Street. San Bernardino' CA 92418-0001 909.384.5002' Fax: 909.384.5158 www.cLsan-bernardino.ca.us ;" May 6, 2004 Laura Gao (Oki) Orrick, Harrington & Sutcliff 777 S. Figueroa Street, Suite 3200 Los Angeles, CA 90017 Dear Ms. Gao, I am providing you with 6 copies of City of San Bernardino Resolution No. 2004-112, Resolution of the Mayor and Common Council of the City of San Bernardino authorizing and approving the borrowing of funds for Fiscal Year 2004-2005; the issuance and sale of a 2004- 2005 Tax and Revenue Anticipation Note therefor and participation in the California Communities Cash Flow Financing Program; along with one copy of the purchase agreement. If you have any questions, please contact Gary Silvius, Accounting Manager, at (909) 384-5544. Thank you, (/}rG~ ~.&-~ Michelle Taylor Sr. Secretary CITY OF SAN BERNARDINO