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HomeMy WebLinkAbout11 WTR REVENUE BONDS 08-04-03AGENDA REPORT 11 Agenda Item Reviewed: ~ City Manager Finance Director MEETING DATE: AUGUST 4, 2003 TO: FROM: SUBJECT: WILLIAM A. HUSTON, CITY MANAGER RONALD A. NAULT, FINANCE DIRECTOR RESOLUTION NO. 03-100 AUTHORIZING THE ISSUANCE AND SALE OF CITY OF TUSTIN 2003 REFUNDING WATER REVENUE BONDS SUMMARY: The City's Financial Advisor, Gardner, Underwood & Bacon LLC, has completed a full evaluation of the proposed refunding. After viewing the existing Enterprise debt in context with the future capital needs of the Water System as identified in the current seven-year Capital Improvement Budget, they have suggested that by restructuring the debt, refunding all outstanding bonds and notes and extending the maturities, the future capital needs of the System can be met with minor impact on Water rates. Staff reviewed the proposed restructuring with the City's Audit Committee at their July 17 meeting, where they approved of the restructuring and supported taking it to the City Council for final approval. RECOMMENDATION: Adopt Resolution No. 03-100 authorizing the issuance and sale of City of Tustin 2003 Refunding Water Revenue Bonds, approving an Indenture of Trust, an Escrow Agreement, a Notice of Sale and a Preliminary Official Statement, and authorizing and directing the execution thereof and authorizing actions related thereto. FISCAL IMPACT: No immediate fiscal impact will be realized from the restructuring, but it will have a positive impact on future rate considerations. DISCUSSION: At their meeting of June 16, the City Council authorized staff to proceed with a current refunding of the outstanding 1993 Water System Revenue Certificates of Participation and several conjunctive use notes we have with the Orange County Water District. They also approved the selection of Bond Counsel, Trustee/Escrow Agent, etc., and Gardner, Underwood & Bacon LLC as the Financial Advisor (FA). After completing their analysis, which included a review of the future capital needs of the System, the Financial Advisor determined that the coverage requirements of the proposed refunding and the need for future debt financing to complete the Water System capital program would require significant increases to the current Water consumption rates. They suggested that by restructuring the outstanding Water System debt, treating it like a new issue by extending the maturities, we can take advantage of current Iow interest rates and increase our debt capacity to accommodate the capital needs of the Water System, with minor impact on future water rates. Annual debt service is one of the components of all utility rate structures. By reviewing outstanding debt when considering the issuance of new debt, an analysis can be made of the impact of the new debt on the current rates. We always consider the consolidation of outstanding debt with new debt to try and minimize the impact on consumer rates. In most cases the analysis will suggest that by "restructuring" the outstanding debt into the new debt, you will maintain your coverage requirement with minimal impact on existing consumer rates. Our analysis concludes that by restructuring the current debt of the Water System we can take advantage of current market rates, consolidate several smaller notes at various rates, increase our capacity for additional debt to meet the future capital needs of the Water System, and minimize the impact on future consumer rates. Representatives from Gardner, Underwood & Bacon LLC will be available to answer questions from the City Council. Ronald A. Nault Finance Director Attachments RAN:RefundingWaterRevenueBonds2003StaffReport.doc RESOLUTION NO. 03-100 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUSTIN, CALIFORNIA, AUTHORIZING THE ISSUANCE AND SALE OF ITS CITY OF TUSTIN 2003 REFUNDING WATER REVENUE BONDS, APPROVING AN INDENTURE OF TRUST, AN ESCROW AGREEMENT, A NOTICE OF SALE AND A PRELIMINARY OFFICIAL STATEMENT, AND AUTHORIZING AND DIRECTING THE EXECUTION THEREOF AND AUTHORIZING ACTIONS RELATED THERETO WHEREAS, the City has entered into an agreement entitled "Orange County Well Construction Program Agreement," dated as of February 18, 1992, by and between the Orange County Water District (the "District") and the City (the "Vandenberg Well Agreement"), for the purpose of financing certain improvements to the City's municipal water enterprise (the "Enterprise"); and WHEREAS, the City has also entered into an agreement entitled "Agreement between Orange County Water District and the City of Tustin for the Construction, Operation and Acquisition of a Groundwater Desalter Project," dated as of February 18, 1992, as supplemented on May 13, 1992, as amended on June 16, 1993, and as further amended on October 18, 2000 (the "District Desalter Agreement"), for the purpose of financing certain improvements to the Enterprise; and WHEREAS, the City has also entered into an agreement entitled "Tustin Desalter Project Joint Participation Agreement for Recovery and Utilization of Contaminated Groundwater between the Metropolitan Water District of Southern California, the Municipal Water District of Orange County, the Orange County Water District, the East Orange County Water District and the City of Tustin," dated as of December 8, 1992 (the "State Desalter Agreement"), for the purpose of financing certain improvements to the Enterprise; and WHEREAS, the City has also caused to be executed and delivered its $11,500,000 City of Tustin, Orange County, California, Water System Revenue Certificates of Participation, 1993 Series (the "1993 Certificates"), for the purpose of financing and refinancing certain improvements to the Enterprise; and WHEREAS, the 1993 Certificates represent undivided, fractional interests in purchase payments (the "1993 Purchase Payments") made by the City under an installment purchase agreement, dated as of April 1, 1993, by and between the City of Tustin Water Corporation and the City (the "1993 Agreement"); and WHEREAS, the City has also entered into an agreement entitled "Orange County Well Construction Program Agreement," dated as of October 21, 1996, by and between the District and the City (the "Well #'!. Agreement"), for the purpose of financing certain improvements to the Enterprise; and WHEREAS, interest rates are currently at historically Iow levels and the City can eliminate the administrative burden of maintaining multiple agreements by providing for the prepayment of its obligations under the Vandenberg Well Agreement, the District Desalter Agreement, the State Desalter Agreement, the 1993 Agreement (and thereby providing for the refunding of the 1993 Certificates) and the Well ~4 Agreement; and WHEREAS, section 53570 et seq. of the California Government Code (the "Refunding Bond Law") authorizes the City to issue its refunding revenue bonds for the purpose of refunding revenue obligations of the City such as the Vandenberg Well Agreement, the District Desalter Agreement, the State Desalter Agreement, the 1993 Agreement and the Well ¢f.4 Agreement; and WHEREAS, the City, after due investigation and deliberation, has determined that it is in the interests of the City at this time to provide for the issuance of bonds under the Refunding Bond Law to provide for the prepayment of its obligations under the Vandenberg Well Agreement, the District Desalter Agreement, the State Desalter Agreement, the 1993 Agreement (and thereby providing for the refunding of the 1993 Certificates) and the Well ~4 Agreement; and WHEREAS, to that end, the City has determined to issue its City of Tustin (Orange County, California) 2003 Refunding Water Revenue Bonds (the "2003 Bonds"), pursuant to an indenture of trust (the "Indenture"), by and between the City and U.S. Bank National Association, as trustee (the "Trustee"); and WHEREAS, the Council has duly considered such transactions and wishes at this time to approve said transactions in the public interests of the City; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Tustin as follows: SECTION 1. Determination to Carry Out Refunding. The Council hereby determines to carry out the issuance and sale of the 2003 Bonds to provide for the prepayment of its obligations under the Vandenberg Well Agreement, the District Desalter Agreement, the State Desalter Agreement, the 1993 Agreement (and thereby providing for the refunding of the 1993 Certificates) and the Well ~, Agreement. SECTION 2. Issuance of the 2003 Bonds; Approval of Indenture. The Council hereby authorizes the issuance of the 2003 Bonds. The maximum aggregate principal amount of the 2003 Bonds shall not exceed $15,000,000. The 2003 Bonds shall be issued pursuant to the Indenture. The Council hereby approves the Indenture in substantially the form on file with the City Clerk, together with such non-material additions thereto and changes therein as the Mayor, the City Manager or the Finance Director (the "Designated Officers") shall deem necessary, desirable or appropriate, the execution of which by the City shall be conclusive evidence of the approval of any such non-material additions and changes. The Designated Officers, each acting alone, are hereby authorized and directed to execute, and the City Clerk is hereby authorized and directed to attest to, the final form of the Indenture for and in the name and on behalf of the City. The Council hereby authorizes the delivery and performance of the Indenture. SECTION 3. Approval of Escrow Agreement. The Council hereby approves the escrow agreement, by and between the City and U.S. Bank National Association, as escrow bank and as trustee for the 1993 Certificates (the "Escrow Agreement"), in substantially the form of the Escrow Agreement on file with the City Clerk, together with such non-material additions thereto and changes therein as a Designated Officer shall deem necessary, desirable or appropriate, the execution of which by the City shall be conclusive evidence of the approval of any such non-material additions and changes. The Designated Officers, each acting alone, are hereby authorized and directed to execute, and the City Clerk is hereby authorized and directed to attest to, the final form of the Escrow Agreement for and in the name and on behalf of the City. The City hereby authorizes the delivery and performance of the Escrow Agreement. SECTION 4. Continuing Disclosure Certificate. The City hereby approves a continuing disclosure certificate (the "Continuing Disclosure Certificate"), in substantially the form on file with the City Clerk, together with such non-material additions thereto and changes therein as a Designated Officer shall deem necessary, desirable or appropriate, the execution of which by the City shall be conclusive evidence of the approval of any such non-material additions and changes. The Designated Officers, each acting alone, are hereby authorized and directed to execute, and the City Clerk is hereby authorized and directed to attest to, the final form of the Continuing Disclosure Certificate for and in the name and on behalf of the City. The City hereby authorizes the delivery and performance of the Continuing Disclosure Certificate. SECTION 5. Official Statement. The Council hereby approves and deems final within the meaning of Rule 15c2-12 of the Securities Exchange Act of 1934 except for permitted omissions, a preliminary form of official statement describing the Bonds (the "Preliminary Official Statement") in the form on file with the City Clerk. Distribution of the Preliminary Official Statement to prospective purchasers of the Bonds is hereby approved. The Designated Officers are hereby authorized to execute a final form of official statement (the "Final Official Statement"), including as it may be modified by such additions thereto and changes therein as the Designated Officer shall deem necessary, desirable or appropriate, and the execution of the Final Official Statement by a Designated Officer shall be conclusive evidence of the approval of any such additions and changes. The City hereby authorizes the distribution of the Final Official Statement. The Final Official Statement shall be executed in the name and on behalf of the City by a Designated Officer. SECTION 6. Sale of the Bonds. The Council hereby approves the sale of the Bonds by competitive sale pursuant to and as described in an official notice of sale for the Bonds (the "Notice of Sale"), in substantially the form on file with the City Clerk, together with such non-material additions thereto and changes therein as a Designated Officer shall deem necessary, desirable or appropriate. The Bonds shall be awarded to the bidder who submits the highest responsible bid (lowest true interest cost) to be determined in accordance with the Notice of Sale. The Designated Officers are hereby delegated the authority to accept the highest responsible bid (lowest true interest cost) for the purchase of the Bonds, determined in accordance with the Notice of Sale. The Designated Officers are hereby authorized and directed to accept such bid, for and in the name of the City, by notice to the successful bidder. In the event two or more bids setting forth identical interest rates and premium or discount, if any, are received for the Bonds, the Designated Officer may exercise his or her own discretion and judgment in making the award and may award the Bonds on a pro rata basis in such denominations as he or she shall determine. The Designated Officer may, in his or her discretion, reject any and all bids and waive any irregularity or informality in any bid. The Designated Officer shall award the Bonds, or reject all bids not later than 26 hours after the expiration of the time prescribed for the receipt of proposals unless such time of award is waived by a successful bidder. The City's bond counsel is hereby authorized and directed, pursuant to section 53692 of the California Government Code, to publish a notice of intention to sell the Bonds, in the form thereof on file with the City Clerk, in The Bond Buyer, a financial publication generally circulated throughout the State of California. The City's bond counsel is hereby authorized and directed, pursuant to section 8855 of the California Government Code, to cause notice of the City's intent to sell the Bonds to be given to the California Debt and Investment Advisory Commission ("CDIAC"), substantially in the form required by CDIAC. SECTION 7. Official Actions. The Mayor, the City Manager, the Finance Director, the City Clerk and any and all other officers of the City are hereby authorized and directed, for and in the name and on behalf of the City, to do any and all things and take any and all actions, including execution and delivery of any and all assignments, certificates, requisitions, agreements, notices, consents, instruments of conveyance, warrants and other documents, which they, or any of them, may deem necessary or advisable in order to consummate the lawful issuance and sale of the 2003 Bonds and the consummation of the transactions as described herein. SECTION 8. Employment of Consultants. (a) The financial advisory firm of Gardner, Underwood & Bacon, LLC, Los Angeles, California, is hereby employed as financial advisor to the City in connection with the sale and issuance of the 2003 Bonds. The Designated Officers hereby authorized and directed to execute an agreement, in form acceptable to the Designated Officer, for the services of such firm. (b) The law firm of Quint & Thimmig LLP, San Francisco, California, is hereby employed as bond counsel and disclosure counsel to the City in connection with the sale and issuance of the 2003 Bonds. The Designated Officers hereby authorized and directed to execute an agreement, in form acceptable to the Designated Officer, for the services of such firm. - 4- SECTION 9. Effective Date. This Resolution shall take effect from and after the date of its passage and adoption. PASSED AND ADOPTED at a regular meeting of the City Council of the City of Tustin, California, held on the 4th day of August, 2003. Tracy Wills Worley Mayor AFl-EST: Pamela Stoker City Clerk RES:ResolutionNo.03-100RefundingWaterRevenueBonds.doc CITY OF TUSTIN RESOLUTION CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF ORANGE )SS CITY OF TUSTIN ) RESOLUTION NO. 03-100 Pamela Stoker, City Clerk and ex-officio Clerk of the City Council of the City of Tustin, California, does hereby certify that the whole number of the members of the City Council is five; that the above and foregoing Resolution was duly and regularly passed and adopted at a regular meeting of the City Council held on the 4th day of August, 2003, by the following vote: COUNCILMEMBER AYES: COUNCILMEMBER NOES: COUNCILMEMBER ABSTAINED: COUNCILMEMBER ABSENT: Pamela Stoker City Clerk RES:ResolutionNo03-1OORefundingWaterRevenueBonds,doc - 6- PRELIMINARY OFFICIAL STATEMENT DATED JULY 10, 2003 NEW ISSUE--FULL BOOK-ENTRY RATINGS: Moody's "Aaa" ( ) S&P: "AAA" ( ) (See "RATINGS" herein) In the opinion of Quint & Thimmig LLP, San Francisco, California, Bond Counsel, based upon an analysis of existing laws, regulations, rulings and court decisions, and assuming, among other matters, compliance with certain covenants, interest on the Bonds is excluded ffom gross income for federal income tax purposes under Section 103 of the Internal Revenue Code of 1986, and is exempt from California personal income taxes. In the further opinion of Bond Counsel, interest on the Bonds is not a specific preference item for purposes of federal individual or corporate alternative minimum taxes, although Bond Counsel observes that it is included in adjusted current earnings in calculating federal corporate alternative minimum taxable income. Bond Counsel expresses no opinion regarding any other tax consequences caused by the ownership or disposition of, or the accrual or receipt of interest on, the Bonds. See "TAX MATTERS" herein. CITY OF TUSTIN (Orange County, California) Refunding Water Revenue Bonds, Series 2003 Dated: As of Date of Delivery Due: April 1, as shown below The Refunding Water Revenue Bonds, Series 2003 (the "Bonds"), are being issued by the City of Tustin, California (the "City"), in fully registered form without coupons and, when issued, will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York ("DTC"). Payments of the principal of, premium, if any, and interest on the Bonds will be made by U.S. Bank National Association, as trustee for the Bonds (the "Trustee"), to DTC, which is obligated in turn to remit such principal, premium, if any, and interest to DTC participants for subsequent disbursement to the beneficial owners of the Bonds. The Bonds are being issued pursuant to an Indenture, dated as of August 1, 2003 (the "Indenture"), by and between the City and the Trustee. Interest on the Bonds will be payable semi-annually on each April 1 and October 1, commencing on October 1, 2003. The Bonds are being issued to provide funds to (i) defease the Water System Revenue Certificates of Participation, 1993 Series, executed and delivered for the benefit of the City, to finance improvements to the City's municipal water enterprise (the "Enterprise"), which are outstanding in the aggregate principal amount of $7,575,000, (ii) prepay certain outstanding indebtedness of the City incurred to finance improvements to the Enterprise, (iii) fund a reserve fund, and (iv) pay the costs of issuing the Bonds. The Bonds are payable from the net revenues (the "Net Revenues") of the Enterprise, derived primarily from charges and revenues received by the City from the operation of the Enterprise, less the costs of the operation and maintenance of the Enterprise, and the Net Revenues are pledged, as a first and prior lien thereon, to pay the prlncipal of and premium, if any, and interest on the Bonds and any parity obligations issued or incurred by the City in accordance with the Indenture, as described therein (the "Parity Obligations"). The City has covenanted, to the maximum extent permitted by law, to set rates and charges for the service and facilities of the Enterprise sufficient to provide Net Revenues each year equal to at least 1.__ times the aggregate annual amount ot principal of and interest due on the Bonds and all Parity Obligations. The Bonds are subject to redemption prior to maturity as described herein. See "THE BOND~ptional and Mandatory Redemption." Payment of the principal of and interest on the Bonds when due will be insured by a municipal bond insurance policy to be issued by simultaneously with the delivery of the Bonds. [MUNICIPAL BOND INSURER LOGO TO BE INSERTED] NEITHER THE BONDS NOR THE OBLIGATION TO PAY PRINCIPAL OF OR INTEREST THEREON CONSTITUTES A DEBT OR A LIABILITY OF THE CITY, THE STATE OF CALIFORNIA OR ANY OF 1TS POLITICAL SUBDIVISIONS WITHIN THE MEANING OF ANY CONSTITUTIONAL LIMITATION ON INDEBTEDNESS, OR A PLEDGE OF THE FULL FAITH AND CREDIT OF THE CITY. THE BONDS ARE SECURED SOLELY BY THE PLEDGE OF NET REVENUES AND CERTAIN FUNDS HELD UNDER THE INDENTURE. THE BONDS ARE NOT SECURED BY A PLEDGE OF THE TAXING POWER OF THE CITY. MATURITIES, PRINCIPAL AMOUNTS, INTEREST RATES AND PRICES OR YIELDS* CUSIP Prefix: $___ Serial Bonds Maturity Principal Interest Price or CUSIP Maturity Principal Interest Price or CUSIP April 1 Amount Rate Yield Suffix April 1 Amount _R~ ~e Yield Suffix $__ __% Term Bonds maturing April 1, ; Price: %, to Yield %; CUSIP __ THIS COVER PAGE CONTAINS CERTAIN INFORMATION FOR QUICK REFERENCE ONLY. IT IS NOT A SUMMARY OF THIS ISSUE OF BONDS. INVESTORS MUST READ THE ENTIRE OFFICIAL STATEMENT TO OBTAIN INFORMATION ESSENTIAL TO THE MAKING OF AN INFORMED INVESTMENT DECISION WITH RESPECT TO THE PURCHASE OF THE BONDS. The Bonds are offered when, as and if issued and received by the Underwriter and subject to the approval as to their legality by Quint & Thimmig LLP, San Francisco, California, Bond Counsel. Certain legal matters will also be passed upon for the City by Quint & Thimmig LLP, San Francisco, California, as Disclosure Counsel. Certain legal matters will be passed upon for the City by the City Attorney. It is anticipated that the Bonds will be delivered in definitive form through DTC on or about August 7, 2003. Dated: August ~ 2003 *Preliminary, subject to change. CITY OF TUSTIN 300 Centennial Way Tustin, CA 92780 www.tustinca.org CITY COUNCIL Tracy Wills Worley, Mayor Tony Kawashima, Mayor Pro Tem Lou Bone, Councilmember Doug Davert, Councilmember Jeffery M. Thomas, Councilmember CITY EXECUTIVE STAFF AND OFFICIALS William A. Huston, City Manager Christine A. Shingleton, Assistant City Manager Pamela Stoker, City Clerk George Jeffries, City Treasurer Ronald A. Nault, Director of Finance Tim Serlet, Director of Public Works Elizabeth Binsack, Director of Community Development Steve Foster, Chief of Police Pat Sanchez, Director of Parks & Recreation Services Arlene Marks, Human Resources Director PROFESSIONAL SERVICES CITY ATTORNEY Woodruff, Spradlin & Smart Orange, California FINANCIAL ADVISOR Gardner, Underwood & Bacon LLC Los Angeles, California BOND COUNSEL AND DISCLOSURE COUNSEL Quint & Thimmig LLP San Francisco, California TRUSTEE / ESCROW BANK U.S. Bank National Association Los Angeles, California VERIFICATION AGENT Grant Thornton LLP Minneapolis, Minnesota GENERAL INFORMATION ABOUT THIS OFFICIAL STATEMENT Use of Official Statement. This Official Statement is submitted in connection with the sale of the Bonds referred to herein and may not be reproduced or used, in whole or in part, for any other purpose. This Official Statement is not to be construed as a contract with the purchasers of the Bonds. Estimates and Forecasts. When used in this Official Statement and in any continuing disclosure by the City, in any press release and in any oral statement made with the approval of an authorized officer of the City, the words or phrases "will likely result," "are expected to", "will continue", "is anticipated", "estimate", "project," "forecast", "expect", "intend" and similar expressions identify "forward looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements are subject to risks and uncertainties that could cause actual results to differ materially from those contemplated in such forward-looking statements. Any forecast is subject to such uncertainties. Inevitably, some assumptions used to develop the forecasts will not be realized and unanticipated events and circumstances may occur. Therefore, there are likely to be differences between forecasts and actual results, and those differences may be material. The information and expressions of opinion herein are subject to change without notice, and neither the delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, give rise to any implication that there has been no change in the affairs of the City since the date hereof. Limit of Offering. No dealer, broker, salesperson or other person has been authorized by the City or the Underwriter to give any information or to make any representations other than those contained herein and, if given or made, such other information or representation must not be relied upon as having been authorized by any of the foregoing. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy nor shall there be any sale of the Bonds by a person in any jurisdiction in which it is unlawful for such person to make such an offer, solicitation or sale. Limited Scope of Information. The City has obtained certain information set forth herein from sources which are believed to be reliable, but such information is neither guaranteed as to accuracy or completeness, nor to be construed as a representation of such by the City. The information and expressions of opinions herein are subject to change without notice and neither delivery of this Official Statement nor any sale made hereunder shall under any circumstances, create any implication that there has been no change in the affairs of the City since the date hereof. All summaries of or references to the documents referred to in this Official Statement are made subject to the provisions of such documents and do not purport to be complete statements of any or all of such provisions. All capitalized terms used herein, unless noted otherwise, shall have the meanings prescribed in the Indenture. THE BONDS HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, IN RELIANCE UPON AN EXCEPTION FROM THE REGISTRATION REQUIREMENTS CONTAINED IN SUCH ACT. THE BONDS HAVE NOT BEEN REGISTERED OR QUALIFIED UNDER THE SECURITIES LAWS OF ANY STATE. TABLE OF CONTENTS INTRODUCTION ................................................................ 1 THE BONDS ......................................................................... 4 Authority for Issuance ................................................... 4 General Provisions .......................................................... 4 Redemption ...................................................................... 5 Book-Entry Only System ............................................... 6 THE REFUNDING PLAN ................................................. 6 ESTIMATED SOURCES AND USES OF FUNDS ......... 8 DEBT SERVICE REQUIREMENTS .................................. 8 SECURITY FOR THE BONDS .......................................... 8 Pledge and Assignment; Gross Revenue Fund; Revenue Fund .................................................................. 9 Allocation of Net Revenues ......................................... 10 Application of Interest Account ................................. 10 Application of Principal Account .............................. 10 Application of Bond Reserve Account ...................... 10 Rate Covenant ................................................................ 11 Limitations on Future Obligations Secured by Net Revenues ................................................................. 12 MUNICIPAL BOND INSURANCE ............................... 13 THE ENTERPRISE ............................................................ 13 History ............................................................................. 13 Management .................................................................. 14 Service Area .................................................................... 14 Water Supply ................................................................. 14 Water Storage ................................................................. 14 Distribution System ...................................................... 15 Budgetary Process ......................................................... 15 Rate Setting Process ...................................................... 15 Rates ................................................................................. 15 Water Consumption, Services and Collections ....... 16 Water Users .................................................................... 16 APPENDIX A: APPENDIX B: APPENDIX C: APPENDIX D: APPENDIX E: APPENDIX F: APPENDIX G: Capital Improvement Program ................................... 17 Financial Statements ..................................................... 17 Financial Information ................................................... 18 Historical Revenues, Expenditures and Debt Service Coverage ........................................................... 20 Projection of Revenues, Expenditures and Debt Service Coverage ........................................................... 20 BOND OWNERS' RISKS .................................................. 20 Net Revenues; Rate Covenant ..................................... 21 Enterprise Demand and Growth ................................ 21 Enterprise Expenses ...................................................... 21 Future Land Use Regulations ..................................... 21 Limitations on Remedies Available to Bondowners .................................................................... 21 Loss of Tax-Exemption ................................................. 22 Proposition 218 .............................................................. 22 Other Constitutional Provisions ................................. 24 Environmental Regulation ........................................... 25 Secondary Market for Bonds ....................................... 26 Parity Obligations .......................................................... 26 TAX MATTERS .................................................................. 26 CERTAIN LEGAL MATTERS ......................................... 27 LITIGATION ...................................................................... 27 RATINGS ............................................................................. 27 FINANCIAL ADVISOR .................................................... 27 CONTINUING DISCLOSURE ........................................28 VERIFICATION REPORT ................................................ 28 UNDERWRITING ............................................................. 28 MISCELLANEOUS ............................................................ 28 SUMMARY OF THE INDENTURE AUDITED FINANCIAL STATEMENTS OF THE CITY FOR THE FISCAL YEAR ENDED JUNE 30,2002 FORM OF CONTINUING DISCLOSURE CERTIFICATE GENERAL INFORMATION REGARDING THE CITY OF TUSTIN FORM OF OPINION OF BOND COUNSEL SPECIMEN MUNICIPAL BOND INSURANCE POLICY BOOK-ENTRY ONLY SYSTEM A-1 B-1 C-1 D-1 E-1 F-1 G-1 OFFICIAL STATEMENT CITY OF TUSTIN (Orange County, California) 2003 Refunding Water Revenue Bonds INTRODUCTION General. This Official Statement, which includes the cover page and appendices hereto, provides information in connection with the sale of 2003 Refunding Water Revenue Bonds (the "Bonds"), being issued .by the City of Tustin, California (the "City"), in the aggregate principal amount of $ This Introduction is not a summary of this Official Statement. It is only a brief description of and guide to, and is qualified by, more complete and detailed information contained in the entire Official Statement, including the cover page and appendices hereto, and the documents summarized or described herein. A full review should be made of the entire Official Statement. The offering of the Bonds to potential investors is made only by means of the entire Official Statement. Capitalized terms used, but not otherwise defined herein, shall have the meanings assigned thereto as set forth in APPENDIX A--'SUMMARY OF THE INDENTURE--Certain Definitions." The City. The City is located in Orange County (the "County"), approximately __ miles south of the City of Los Angeles and approximately miles north of the City of San Diego. Incorporated in , the City operates as a general law city with a Council-Manager form of government. The Mayor is selected by the City Council from among its members. For certain information with respect to the City, see APPENDIX D--"GENERAL INFORMATION REGARDING THE CITY OF TUSTIN.' The Enterprise. Tustin Water Service ("TWS"), a department of the City, provides water service to most of the City as well as an area outside the City limits. The Enterprise was begun as Tustin Water Works, a privately owned water utility, and was acquired in 1980. TWS has operated the water system since that time. See "THE ENTERPRISE" herein. Purpose of the Bonds. The Bonds are being issued to provide funds to (i) defease the City of Tustin, Orange County, California, Enterprise Revenue Certificates of Participation, 1993 Series (the "1993 Certificates"), which are outstanding in the aggregate principal amount of $. (the "1991 Certificates"), (ii) prepay various obligations of the City secured by the net revenues (the "Net Revenues") of the City's municipal water system (the "Enterprise") (iii) fund a bond reserve fund, and (iv) pay the costs of issuing the Bonds. See "THE REFUNDING PLAN" herein. Authority for Issuance. The Bonds are authorized pursuant to the provisions of section 53570 et seq. of the California Government Code, a resolution adopted by the City Council of the City on July 7, 2003 (the "City Resolution"), and an Indenture of Trust (the "Indenture"), dated as of August 1, 2003, between the City and U.S. Bank National Association, as trustee (the "Trustee"). *Preliminary, subject to change. Pledge of Net Revenues. The Bonds are payable from and secured by a (i) first pledge of and lien on Net Revenues received from the operation of the Enterprise. The Indenture defines "Enterprise" as the any and all facilities, properties and improvements at any time controlled or operated by the City used or pertaining to the supply of water, consisting of the entire water production and distribution enterprise of the City, including all additions, extensions, expansions, improvements and betterments thereto and equippings thereof and any necessary lands, rights of way and other real and personal property useful in connection therewith, but exclusive of any portion of the existing system not required for the continued operation thereof; provided, however, that to the extent the City is not the sole owner of an asset or property, or lessee thereof from the City, only the City's ownership interest in such asset or property or leasehold interest therein from the City, shall be considered a part of the Enterprise The Indenture defines "Net Revenues" as, with respect to any period, the amount of the Gross Revenues received during such period less the amount of Maintenance and Operation Costs becoming payable during such period. The Indenture defines "Gross Revenues" as all gross charges received for, and all other gross income and revenues derived by the City from, the operation of the Enterprise or otherwise arising from the Enterprise, including but not limited to (a) all fees and charges received by the City for the services of the Enterprise, (b) charges received by the City for water connections, and (c) all receipts derived from the investment of such income or revenues. The Indenture defines "Maintenance and Operation Costs" as the reasonable and necessary costs of maintaining and operating the Enterprise, calculated based upon accounting principles consistently applied, including (among other things) the reasonable expenses of management, personnel, services, equipment, repair and other expenses necessary to maintain and preserve the Enterprise in good repair and working order, and reasonable amounts for administration, overhead, insurance, taxes (if any) and other similar costs, but excluding in all cases depreciation and obsolescence charges or reserves therefor and amortization of intangibles or other bookkeeping entries of a similar nature. See "SECURITY FOR THE BONDS~Pledge of Net Revenues." Rate Covenant. Under the Indenture, the City has covenanted to fix, prescribe, revise and collect rates, fees and charges for the services and facilities furnished by the Enterprise during each Fiscal Year which are sufficient to yield Net Revenues, including connection charges together with other funds accumulated in the City's Water Fund and which are lawfully available to the City for payment of the debt service on the Bonds, at least equal to one hundred __ percent (1__%) of the principal of and interest on the Outstanding Bonds becoming due and payable during such Fiscal Year, including all Mandatory Sinking Account payments during such Fiscal Year. See "SECURITY FOR THE BONDS~Rate Covenant." Additional Obligations. Additional obligations and bonds issued or incurred on a parity with or subordinate to the Bonds may be issued pursuant to the Indenture provided that certain conditions are met. See "SECURITY FOR THE BONDS--Parity Obligations" and "--Subordinate Obligations." Payment. Principal of the Bonds will be payable in each of the years and in the amounts set forth on the cover page hereof at the office of the Trustee. Interest on the Bonds will be paid by check or draft of the Trustee mailed by first class mail to the person entitled thereto. See "THE BONDS--General". Initially, interest on and principal and premium, if any, of the Bonds -2- will be payable when due by wire of the Trustee to The Depository Trust Company, New York, New York ("DTC"), which will in turn remit such interest, principal and premium, if any, to DTC Participants (as defined herein), which will in turn remit such interest, principal and premium, if any, to Beneficial Owners (as defined herein) of the Bonds. See "THE BONDS~Book-Entry Only System." Redemption. The Bonds are subject to optional redemption, extraordinary redemption and mandatory sinking fund redemption prior to their stated maturity dates, as provided herein. See "THE BONDS-~Dptional, Extraordinary and Mandatory Redemption". Form of Bonds. The Bonds will be dated as of their date of delivery and will be issued in fully registered form, without coupons, in the minimum denominations of $5,000 or any integral multiple thereof. Any Bond may, in accordance with its terms, be transferred or exchanged, pursuant to the provisions of the Indenture. See "THE BONDS General". Book-Entry System. The Bonds will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York ("DTC'). DTC will act as securities depository for the Bonds. Ownership interests in the Bonds may be purchased in denominations of $5,000 or any integral multiple thereof, in book-entry form only. Upon receipt of payments of principal, prepayment premium, if any, and interest with respect to the Bonds, DTC will in turn remit such principal, prepayment premium, if any, and interest to the participants in DTC for subsequent disbursement to the beneficial owners of the Bonds. See "THE BONDS--Book-Entry Only System" below and APPENDIX G--'BOOK-ENTRY ONLY SYSTEM." Municipal Bond Insurance Policy. Payment of principal of and interest on the Bonds as the same shall become due will become secured by a financial guaranty insurance policy (the "Municipal Bond Insurance Policy") to be issued simultaneously with the issuance of the Bonds by __ (the "Municipal Bond Insurer"). See "MUNICIPAL BOND INSURANCE POLICY" herein and APPENDIX F--'SPECIMEN MUNICIPAL BOND INSURANCE POLICY." Risks of Investment. The Bonds are repayable only from certain money available to the City from the Enterprise. For a discussion of some of the risks associated with the purchase of the Bonds, see "BONDOWNERS' RISKS" herein. NEITHER THE BONDS NOR THE OBLIGATION TO PAY PRINCIPAL OF OR INTEREST THEREON CONSTITUTES A DEBT OF THE CITY, THE STATE OF CALIFORNIA OR ANY OF ITS POLITICAL SUBDIVISIONS WITHIN THE MEANING OF ANY CONSTITUTIONAL LIMITATION ON INDEBTEDNESS, OR A PLEDGE OF THE FULL FAITH AND CREDIT OF THE CITY. THE BONDS ARE SECURED SOLELY BY THE PLEDGE OF NET REVENUES OF THE CITY AND CERTAIN FUNDS HELD UNDER THE INDENTURE. Continuing Disclosure. The City has covenanted, for the benefit of the owners and beneficial owners of the Bonds, to provide certain financial information and operating data relating to the Enterprise by not later than nine months following the end of each Fiscal Year (currently June 30), and to provide notices of the occurrence of certain enumerated events, if material. See "CONTINUING DISCLOSURE" herein and APPENDIX C--'FORM OF CONTINUING DISCLOSURE CERTIFICATE." Additional Information. Additional information regarding this Official Statement may be obtained by contacting Mr. Ronald A. Nault, Director of Finance, City of Tustin, 300 Centennial -3- Way, Tustin, CA 92780, Telephone: (714) 573-3061; Fax: (714) 838-1602; E-mail: rnault@tustinca.org THEBONDS Authority for Issuance The Bonds are authorized pursuant to the provisions of section 53570 et seq. of the California Government Code, a resolution adopted by the City Council of the City on July 7, 2003, and the Indenture. General Provisions The Bonds will be dated as of their date of delivery and issued in fully registered form without coupons in denominations of $5,000 or any integral multiple thereof, so long as no Bond shall have more than one maturity date. The Bonds will mature in the amounts and on the dates, and bear interest at the rates per annum, set forth on the cover page of this Official Statement. Repayment of the Bonds. Interest on the Bonds will be payable on April 1 and October 1 in each year, beginning October 1, 2003 (each an "Interest Payment Date") to the person whose name appears on the Bond Registration Books as the Owner thereof as of the Record Date immediately preceding each such Interest Payment Date, such interest to be paid by check or draft of the Trustee mailed by first class mail to the Owner or, at the option of any Owner of at least $1,000,000 aggregate principal amount of the Bonds 'with respect to which written instructions have been filed with the Trustee prior to the Record Date, by wire transfer, at the address of such Owner as it appears on the Bond Registration Books. In the event there exists a default in payment of interest due on such Interest Payment Date, such interest will be payable on a payment date established by the Trustee to the persons in whose names the Bonds are registered at the close of business on a special record date for the payment of such defaulted interest established by notice mailed by the Trustee to the registered Owners of the Bonds not less than 15 days preceding such special record date. Principal of and premium (if any) on any Bond will be paid upon presentation and surrender thereof at the Principal Corporate Trust Office of the Trustee in Los Angeles, California. Both the principal of and interest and premium (if any) on the Bonds will be payable in lawful money of the United States of America. The Bonds will bear interest based on a 360-day year comprised of twelve 30-day months from the Interest Payment Date next preceding the date of authentication thereof, unless said date of authentication is an Interest Payment Date, in which event such interest is payable from such date of authentication, and unless said date of authentication is prior to September 15, 2003, in which event such interest is payable from their date of delivery; provided, however, that if, as of the date of authentication of any Bond, interest thereon is in default, such Bond will bear interest from the date to which interest has previously been paid or made available for payment thereon in full. DTC as Registered Owner. The Bonds will initially be issued in book-entry only form, registered in the name of Cede & Co., as nominee of DTC. Purchasers of the Bonds will not receive certificates representing their interests therein, which will be held at DTC. See "THE BONDS--Book-Entry Only System". Redemption Optional Redemption. The Bonds maturing on or before April 1, , are not subject to optional redemption prior to maturity. The Bonds maturing on or after April 1, , are subject to redemption prior to their respective maturity dates, at the option of the City, as a whole or in part on any date, in any order directed by the City, and if the City fails to direct the order, pro rata among maturities, and by lot within a maturity, on any date on or after April 1, , from any source of available funds, at the following respective Redemption Prices (expressed as percentages of the principal amount of the Bonds to be redeemed), plus accrued interest thereon to the date of redemption: Redemption Date (both dates inclusive) April 1, through March 31, __ April 1, through March 31, __ April 1, and thereafter Redemption Premium The City is required to give the Trustee written notice of its intention to optionally redeem Bonds and deposit all amounts required for such redemption with the Trustee at least one (1) day prior to the date fixed for such redemption. Sinking Account Redemption. The Bonds maturing on April 1, , are subject to mandatory sinking fund redemption in part by lot on April 1 in each year as set forth in the tables below, from Sinking Account payments made by the City pursuant to the Indenture at a redemption price equal to the principal amount thereof to be redeemed together with accrued interest thereon to the redemption date, without premium, or in lieu thereof shall be purchased in whole or in part as described below, in the aggregate respective principal amounts and on the respective dates as set forth in the following tables; provided, however, that if some but not all of the Bonds have been optionally redeemed, the total amount of all future Sinking Account payments shall be reduced by the aggregate principal amount of Bonds so redeemed, to be allocated among the Sinking Account payments as are thereafter payable on a pro rata basis in integral multiples of $5,000 as determined by the City (notice of which determination shall be given by the Agency to the Trustee). Sinking Account Redemption Date (April 1) Principal Amount To Be Redeemed or Purchased Maturity Special Mandatory Redemption From Insurance or Condemnation Proceeds. The Bonds are also subject to redemption as a whole or in part on any date, in any order directed by the City, and if the City fails to direct the order, pro rata among maturities, and by lot within a maturity, to the extent of the Net Proceeds of hazard insurance not used to repair or rebuild the Enterprise or the Net Proceeds of condemnation awards received with respect to the Enterprise to be used for such purpose pursuant to the Indenture, at a Redemption Price equal to the principal amount of the Bonds plus interest accrued thereon to the date fixed for redemption, without premium. -5- Notice of Redemption. Unless waived by any Owner of Bonds to be redeemed, notice of any redemption of Bonds shall be given, at the expense of the City, by the Trustee by mailing a copy of a redemption notice by first class mail at least 30 days and not more than 60 days prior to the date fixed for redemption to the Owner of the Bond or Bonds to be redeemed at the address shown on the Bond Registration Books; provided, that neither the failure to receive such notice nor any immaterial defect in any notice shall affect the sufficiency of the proceedings for the redemption of the Bonds. All notices of redemption are required to include (i) the redemption date, (ii) the Redemption Price, (iii) if fewer than all Outstanding Bonds are to be redeemed, the identification (and, in the case of partial redemption, the respective principal amounts) of the Bonds to be redeemed, (iv) that on the redemption date the Redemption Price will become due and payable with respect to each such Bond or portion thereof called for redemption, and that interest with respect thereto shall cease to accrue from and after said date, and the place or places where such Bonds are to be surrendered for payment of the Redemption Price, which places of payment may include the Principal Corporate Trust Office of the Trustee. Book-Entry Only System The Bonds will be registered in the name of Cede & Co., as registered owner and nominee of DTC. DTC will act as securities depository for the Bonds so purchased. Individual purchases will be made in book-entry form. One fully registered Bond certificate will be issued for each series and maturity of the Bonds having the same interest rate, in the aggregate principal amount of such maturity and will be deposited with DTC. Purchasers will not receive a certificate representing their beneficial ownership interest in Bonds. So long as Cede & Co. is the registered owner of the Bonds, as nominee of DTC, references herein to the Bondowners or registered owners shall mean Cede & CO. as aforesaid, and shall not mean the "Beneficial Owners" of the Bonds. In this Official Statement, the term "Beneficial Owner" shall mean the person for whom a DTC Participant acquires an interest in the Bonds. See APPENDIX G---'BOOK-ENTRY ONLY SYSTEM." So long as Cede & Co. is the registered owner of the Bonds, principal of and interest on the Bonds are payable by wire transfer of same day funds by the Trustee to Cede & Co., as nominee for DTC. DTC is obligated, in turn, to remit such amounts to the DTC Participants for subsequent disbursement to the Beneficial Owners. See APPENDIX G--'BOOK-ENTRY ONLY SYSTEM." THE REFUNDING PLAN General. The Bonds are being issued for the purpose of providing funds which, among other things, will be used to (a) defease the 1993 Certificates, and (b) prepay the outstanding agreements described below. Defeasance of the 1993 Certificates. A portion of the proceeds of the Bonds will be used to defease the 1993 Certificates. Under terms of an escrow deposit and trust agreement, dated as of the date of delivery of the Bonds (the "Escrow Agreement"), by and between the City and U.S. Bank National Association, as escrow bank (the "Escrow Bank"), an escrow fund will be established. At closing, such net proceeds, together with certain 1993 Certificates fund balances, will be used to purchase escrow securities, or will remain in cash, in an amount sufficient to pay the principal and interest with respect to the 1993 Certificates to and including September 15, 2003, and to redeem the 1993 Certificates in full on September 15, 2003, at a redemption price equal to 102% of the principal amount thereof. -6- The mathematical accuracy of the calculation as to the sufficiency of anticipated receipts from the escrow securities and cash in the escrow fund to meet the debt service and redemption requirements of the 1993 Certificates and the calculation of the yield with respect to the Bonds will be verified by Grant Thornton LLP, accountants and management consultants. See "VERIFICATION REPORT" herein. Prepayment of Outstanding Agreements. The City has entered into the following agreements, all secured by the Net Revenues: An agreement entitled "Orange County Well Construction Program Agreement," dated as of February 18, 1992, by and between the Orange County Water District (the "District") and the City (the "Vandenberg Well Agreement"), for the purpose of financing certain improvements to the Enterprise; An agreement entitled "Agreement between Orange County Water District and the City of Tustin for the Construction, Operation and Acquisition of a Groundwater Desalter Project," dated as of February 18, 1992, as supplemented on May 13, 1992, as amended on June 16, 1993, and as further amended on October 18, 2000 (the "District Desalter Agreement"), for the purpose of financing certain improvements to the Enterprise; An agreement entitled "Tustin Desalter Project Joint Participation Agreement for Recovery and Utilization of Contaminated Groundwater between the Metropolitan Water District of Southern California, the Municipal Water District of Orange County, the Orange County Water District, the East Orange County Water District and the City of Tustin,' dated as of December 8, 1992 (the "State Desa!ter Agreement"), for the purpose of financing certain improvements to the Enterprise; and An agreement entitled "Orange County Well Construction Program Agreement," dated as of October 21, 1996, by and between the District and the City (the "Well #4 Agreement"), for the purpose of financing certain improvements to the Enterprise. A portion of the proceeds of the Bonds will be used to prepay, on the date of delivery of the Bonds, the Vandenberg Well Agreement, the District Desalter Agreement, the State Desalter Agreement and the Well #4 Agreement -7- ESTIMATED SOURCES AND USES OF FUNDS The estimated sources and uses of funds are as follows: Sources: Principal Amount of Bonds Less: Underwriter's Discount Less: Original Issue Discount Plus Released Funds Relating to the 1993 Certificates TOTAL SOURCES Uses: Deposit to Escrow Fund (1) Prepayment of the Vandenberg Well Agreement Prepayment of the District Desalter Agreement Prepayment of the State Desalter Agreement Prepayment of the Well #4 Agreement Deposit to Costs of Issuance Fund (2) TOTAL USES (1) Amounts deposited in the Escrow Fund will be used to provide for the defeasance of the 1993 Cerfificates. See "THE REFUNDING PLAN--Defeasance of the 1993 Cerfificates" herein. (2) Costs of Issuance include legal fees, premiums for the Municipal Bond Insurance Policy, printing costs, rating agency fees and other miscellaneous expenses. below. DEBT SERVICE REQUIREMENTS Annual debt service on the Bonds (assuming no redemptions of the Bonds) is presented Year Sinking Fund Ending or Principal April 1 Installment Interest Total SECURITY FOR THE BONDS -8- The general fund of the City is not liable and the credit or taxing power of the City is not pledged for the payment of the principal or Redemption Price of and interest on the Bonds. The Owners of the Bonds may not compel the exercise of the taxing power by the City or the forfeiture of its property. The principal of and interest on the Bonds are not a debt of the City, nor a legal or equitable pledge, charge, lien or encumbrance, upon any of its property, or upon any of its income, receipts, or revenues except the Net Revenues of the Enterprise. Pledge and Assignment; Gross Revenue Fund; Revenue Fund Pursuant to the Indenture, there are pledged to secure the payment of the principal of and interest on the Bonds, all of the Net Revenues and any other amounts (including proceeds of the sale of Bonds) held in any fund or account established pursuant to the Indenture, other than amounts in the Costs of Issuance Fund and the Maintenance and Operation Fund. Said pledge shall constitute a lien on and security interest in such assets and shall attach, be perfected and be valid and binding from and after delivery by the Trustee of the Bonds, without any physical delivery thereof or further act. The City pledges, and to the extent permitted by law, grants a security interest to the Trustee and the holders of Parity Obligations in, the Gross Revenue Fund to secure the payment of the principal of and interest on the Bonds, any payment required with respect to Parity Obligations. Amounts in the Costs of Issuance Fund and the Maintenance and Operation Fund are not pledged as security for the Bonds. The City agrees that, so long as any of the Bonds remain Outstanding, all of the Gross Revenues shall be deposited as soon as practicable upon receipt in a fund or funds, collectively designated as the "Gross Revenue Fund" which the City shall establish and maintain at such banking or financial institution or institutions as the City shall from time to time designate for such purpose. The City may commingle amounts in said fund with other monies of the City for investment purposes, so long as it maintains accounting records which at all times identify the amount therein and any investment gains or losses thereon. The City shall deposit in the Maintenance and Operation Fund (which the City shall establish and maintain hereunder), on or before the first Business Day of each month, an amount which, together with any other available amounts then on deposit therein, is required to pay the Maintenance and Operation Costs which are budgeted or estimated by the City to become due and payable during such month. Amounts in the Maintenance and Operation Fund shall be applied by the City solely for the purpose of paying the Maintenance and Operation Costs when and as such Maintenance Costs become due and payable. The City may commingle amounts in said fund with other monies of the City for investment purposes, so long as it maintains accounting records which at all times identify the amount therein and any investment gains or losses thereon. On or before the fifteenth (15th) Business Day preceding each Interest Payment Date and as long as any of the Bonds remain Outstanding, the City shall pay to the Trustee for deposit into the Revenue Fund such amount as is required to pay debt service on the Bonds. Each transfer by the City to the Trustee hereunder shall be in lawful money of the United States of America and paid to the Trustee at its Trust Office. All such moneys shall be promptly deposited by the Trustee upon receipt thereof in a special fund designated as the "Revenue Fund" which the Trustee shall establish, maintain and hold in trust. All moneys deposited with -9- the Trustee shall be held, disbursed, allocated and applied by the Trustee only as provided in this Indenture. Allocation of Net Revenues On or before the fifth (5th) Business Day preceding each Interest Payment Date, the Trustee shall transfer from the Revenue Fund and deposit into the following respective accounts (each of which the Trustee shall establish and maintain within the Revenue Fund), the following amounts, in the following order of priority, the requirements of each such account (including the making up of any deficiencies in any such account resulting from lack of Net Revenues sufficient to make any earlier required deposit) at the time of deposit to be satisfied before any transfer is made to any account subsequent in priority: First: to the Interest Account, the aggregate amount of interest becoming due and payable on the next succeeding Interest Payment Date on all Bonds then Outstanding, until the balance in said account is equal to said aggregate amount of interest; Second: to the Principal Account, one-half (1/2) of the aggregate amount of principal becoming due and payable on the Outstanding Serial Bonds plus the aggregate amount of Mandatory Sinking Account Payments required to be paid into the respective Sinking Accounts for Outstanding Term Bonds, in each case on the next succeeding Principal Payment Date, until the balance in said account is equal to said aggregate amount of such principal and Mandatory Sinking Account Payments; and Third: to the Bond Reserve Account, the aggregate amount of each prior withdrawal from the Bond Reserve Account for the purpose of making up a deficiency in the Interest Account or Principal Account; provided that no deposit need be made into the Bond Reserve Account so long as the balance in said account shall be at least equal to the Bond Reserve Account Requirement. Any moneys remaining in the Revenue Fund after the foregoing transfers shall be transferred to the City. Application of Interest Account All amounts in the Interest Account shall be used and withdrawn by the Trustee solely for the purpose of paying interest on the Bonds as it shall become due and payable (including accrued interest on any Bonds purchased or redeemed prior to maturity pursuant to this Indenture). Application of Principal Account All amounts in the Principal Account shall be used and withdrawn by the Trustee solely for the purposes of paying the principal of the Bonds when due and payable, except that all amounts in the Sinking Account shall be used and withdrawn by the Trustee solely to purchase or redeem or pay at maturity Term Bonds, as provided herein. Application of Bond Reserve Account All amounts in the Bond Reserve Account shall be used and withdrawn by the Trustee solely for the purpose of making up any deficiency in the Interest Account or Principal Account, or (together with any other moneys available therefor) for the payment or redemption of all Bonds then Outstanding. On the fifteenth (15th) Business Day preceding each Interest Payment -10- Date, any amount in the Bond Reserve Account in excess of the Bond Reserve Account Requirement shall be transferred to the Revenue Fund. Amounts in the Bond Reserve Account shall be valued by the Trustee not less often than semi-annually. If, on any date of computation, moneys and securities on deposit in the Bond Reserve Account are less than the Bond Reserve Account Requirement (unless such deficiency is a result of a transfer therefrom), the City covenants and agrees that it will, within twelve months thereof, increase the amount therein to the Bond Reserve Account Requirement. If such deficiency is a result of a transfer therefrom, the City covenants and agrees that it will, within twenty-four months thereof, increase the amount therein to the Bond Reserve Account Requirement. The City shall have the right at any time to direct the Trustee to release funds from the Bond Reserve Account, in whole or in part, by tendering to the Trustee: (1) a Qualified Bond Reserve Account Credit Instrument, and (2) an opinion of Bond Counsel stating that such release will not, of itself, cause interest with respect to the Bonds to become includable in gross income for purposes of federal income taxation. Upon tender of such items to the Trustee, the Trustee shall transfer such funds from the Bond Reserve Account to the City for deposit by the City in a segregated account maintained by the City and used exclusively for the acquisition, construction and installation of improvements to the Enterprise. Prior to the expiration of any Qualified Bond Reserve Account Credit Instrument, the City shall be obligated either (a) to replace such Qualified Bond Reserve Account Credit Instrument with a new Qualified Bond Reserve Account Credit Instrument, or (b) to remit or cause to be remitted to the Trustee for deposit in the Bond Reserve Account an amount of moneys equal to the Bond Reserve Account Requirement, to be derived from Net Revenues; provided, however, that if the City shall fail to replace an expiring Qualified Bond Reserve Account Credit Instrument or to deposit moneys equal to the Bond Reserve Account Requirement, the Trustee shall draw on such Qualified Bond Reserve Account Credit Instrument before such expiration and deposit the proceeds of such draw in the Bond Reserve Account. Rate Covenant The City shall fix, prescribe, revise and collect rates, fees and charges for the services and facilities furnished by the Enterprise during each Fiscal Year which (together with other funds accumulated from Gross Revenues and which are lawfully available to the City for payment of any of the following amounts during such Fiscal Year) are at least sufficient, after making allowances for contingencies and error in the estimates, to pay the following amounts in the following order: (a) all Maintenance and Operation Costs estimated by the City to become due and payable in such Fiscal Year; (b) the principal of and interest on the Outstanding Bonds becoming due and payable during such Fiscal Year, including all Mandatory Sinking Account payments during such Fiscal Year; (c) all other payments required for compliance with this Indenture and the instruments pursuant to which any Parity Obligations shall have been issued; (d) all payments required to meet any other obligations of the City which are charges, liens, encumbrances upon or payable from the Gross Revenues or the Net Revenues; and (e) any other lawful purposes of the City. -11- In addition, the City shall fix, prescribe, revise and collect rates, fees and charges for the services and facilities furnished by the Enterprise during each Fiscal Year which are sufficient to yield Net Revenues, including connection charges together with other funds accumulated in the City's Water Fund and which are lawfully available to the City for payment of the debt service on the Bonds, at least equal to one hundred __ percent (1__%) of the amounts payable under the preceding paragraph (b) in such Fiscal Year. Limitations on Future Obligations Secured by Net Revenues No Obligations Superior to Bonds or Parity Obligations. In order to protect further the availability of the Net Revenues and the security for the Bonds and any Parity Obligations, the City hereby covenants that no additional bonds or other obligations shall be issued or incurred having any priority in payment of principal or interest out of the Net Revenues over the Bonds or such Parity Obligations. Parity Obligations. The City further covenants that, except for obligations issued or incurred to refund the Bonds, the City shall not issue or incur any Parity Obligations unless: (i) The City is not in default under the terms of this Indenture; and (ii) Net Revenues, calculated on sound accounting principles, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the resolution pursuant to which instrument such Parity Obligations is issued or incurred, as shown by the books of the City, plus, at the option of the City, the additional allowance described below, shall have amounted to at least 1. times Maximum Aggregate Annual Debt Service immediately subsequent to the incurring of such additional obligations. Either or both of the following items may be added to such Net Revenues for the purpose of applying the restriction contained herein: (A) An allowance for revenues from any additions to or improvements or extensions of the Enterprise to be constructed with the proceeds of such additional obligations, and also for Net Revenues from any such additions, improvements or extensions which have been constructed from any source of funds but which, during all or any part of such Fiscal Year, were not in service, all in an amount equal to 70% of the estimated additional average annual Net Revenues to be derived from such additions, improvements and extensions for the first 36-month period following issuance of the proposed Parity Obligations, all as shown by the certificate or opinion of a qualified independent consultant employed by the City, may be added to such Net Revenues for the purpose of applying the restriction contained above. (B) An allowance for earnings arising from any increase in the charges made for service from the Enterprise which has become effective prior to the incurring of such additional obligations but which, during all or any part of such Fiscal Year, was not in effect, in an amount equal to 100% of the amount by which the Net Revenues would have been increased if such increase in charges had been in effect during the whole of such Fiscal Year and any period prior to the incurring of such additional obligations, as shown by the certificate or opinion of a qualified independent engineer employed by the City. -12- associated with the purchase of any Bonds and does not necessarily reflect the relative importance of the various risks. Potential investors in the Bonds are advised to consider the following special factors along with all other information in this Official Statement in evaluating the Bonds. There can be no assurance that other considerations will not materialize in the future. Net Revenues; Rate Covenant Net Revenues are dependent upon the demand for water sales, which can be affected by population factors, more stringent drinking water regulations, or problems with the City's treatment facilities. There can be no assurance that water service demand will be consistent with the levels contemplated in this Official Statement. A decrease in the demand for water could require an increase in rates or charges in order to comply with the rate covenant. The City's ability to meet its rate covenant is dependent upon its capacity to increase rates without driving down demand to a level insufficient to meet debt service on the Bonds. Enterprise Demand and Growth There can be no assurance that the local demand for the services provided by the Enterprise will be maintained at levels described in this Official Statement under the heading "THE ENTERPRISE." Reduction in the level of demand could require an increase in rates or charges in order to produce Net Revenues sufficient to comply with the City's rate covenant in the Indenture. There can be no assurance that any other entity with regulatory authority over the Enterprise will not adopt further restrictions on operation of the Enterprise. Enterprise Expenses There can be no assurance that the City's expenses for the Enterprise will be consistent with the levels described in this Official Statement. Changes in technology, new regulatory requirements, increases in the cost of energy or other expenses would reduce Net Revenues, and could require substantial increases in water service charges in order to comply with the rate covenant. Such rate increases could increase the likelihood of nonpayment, and could also decrease demand. Future Land Use Regulations Development within the City's service area is contingent upon the future construction and acquisition of a number of public improvements such as arterial streets, water distribution facilities, sewage collection and transmission facilities, drainage facilities and street lighting, as well as the necessary local in-tract improvements. The installation of the necessary infrastructure improvements and the construction of the residential development are subject to the receipt of discretionary approvals from a number of public agencies concerning the layout and design of the development, the nature and extent of the improvements, land use, health and safety requirements and other matters. The failure to obtain any such approval could adversely affect the planned land development within the City. In addition, there can be no assurance that land development operations within the City will not be adversely affected by future government policies, including, but not limited to, governmental policies to restrict or control development. Limitations on Remedies Available to Bondowners The ability of the City to comply with its covenants under the Indenture and to generate Net Revenues sufficient to pay principal of and interest on the Bonds may be adversely affected -21 - by actions and events outside of the control of the City, and may be adversely affected by actions taken (or not taken) by voters, property owners, taxpayers or payers of assessments, fees and charges. See "Proposition 218" below. Furthermore, any remedies available to the owners of the Bonds upon the occurrence of an event of default under the Indenture are in many respects dependent upon judicial actions, which are often subject to discretion and delay and could prove both expensive and time consuming to obtain. In addition to the limitations on Bondholder remedies contained in the Indenture, the rights and obligations under the Bonds and the Indenture may be subject to the following: the United States Bankruptcy Code and applicable bankruptcy, insolvency, reorganization, moratorium, or similar laws relating to or affecting the enforcement of creditors' rights generally, now or hereafter in effect; usual equity principles which may limit the specific enforcement under State law of certain remedies; the exercise by the United States of America of the powers delegated to it by the Federal Constitution; and the reasonable and necessary exercise, in certain exceptional situations, of the police power inherent in the sovereignty of the State of California and its governmental bodies in the interesk of serving a significant and legitimate public purpose. Bankruptcy proceedings, or the exercise of powers by the federal or state government, if initiated, could subject the Owners of the Bonds to judicial discretion and interpretation of their rights in bankruptcy or otherwise, and consequently may entail risks of delay, limitation or modification of their rights. Loss of Tax-Exemption As discussed under the caption "TAX MATTERS" herein, interest on the Bonds could become includable in gross income for purposes of federal income taxation retroactive to the date the Bonds were issued, as a result of future acts or omissions of the City in violation of its covenants in the Indenture. Should such an event of taxability occur, the Bonds are not subject to special redemption and will remain Outstanding until maturity or until redeemed under other provisions set forth in the Indenture. Proposition 218 On November 5, 1996, the voters of the State approved Proposition 218, the so-called "Right to Vote on Taxes Act." Proposition 218 adds Articles XIIIC and XIIID to the State Constitution which affect the ability of local governments to levy and collect both existing and future taxes, assessments, fees and charges. Proposition 218, which became effective on November 6, 1996 (although application of some of its provisions was deferred until July 1, 1997) changes, among other things, the procedure for the imposition of new or increased fees or charges. Specifically, Article XIII C requires that all new local taxes be submitted to the electorate for approval before such taxes become effective. General taxes, imposed for general governmental purposes of the City, require a majority vote, and special taxes, imposed for specific purposes require a two-thirds vote. Under Proposition 218, the City can only continue to collect taxes that were imposed after January 1, 1995 if they are approved by the voters by November 6, 2002. Under Article XIIID, revenues derived from a "fee" or "charge" (defined as "any levy other than an ad valorem tax, a special tax or an assessment, imposed by a [local government] upon a parcel or upon a person as an incident of property ownership, including user fees or charges for a property related service") may not exceed the funds required to provide the "property-related service" and may not be used for any purpose other than that for which the fee or charge was imposed. Further, the amount of a "fee" or "charge" may not exceed the proportional cost of the service attributable to the parcel, no "fee" or "charge" may be imposed for a service unless that service is actually used by, or is immediately available to, the owner of -22- the property in question and no "fee" or "charge" may be imposed for general governmental services where the service is "available to the public at large in substantially the same manner as it is to the property owners." All new and existing property-related fees and charges must conform to specific requirements and prohibitions set forth in the Article. Further, before any property-related fee or charge may be imposed or increased, written notice must be given to the record owner of each parcel of land affected by such fee or charge. The City must then hold a hearing upon the proposed imposition or increase, and if written protests against the proposal are presented by a majority of the owners of the identified parcels, the City may not impose or increase the fee or charge. Moreover, except for fees or charges for sewer, water and refuse collection services (or fees for electrical and gas service, which are not treated as "property- related" for purposes of Article XIIID), no property-related fee or charge may be imposed or increased without majority approval by the property owners subject to the fee or charge or, at the option of the local agency, two-thirds voter approval by the electorate residing in the affected area. The City has concluded that Proposition 218 does not apply to its existing system of water service charges because the service charges are not imposed upon a parcel of land as an "incident of ownership", but instead are a commodity-based charge based upon the user's consumption of a measurable commodity. Moreover, the City believes the service charges are sized only to recover the City's reasonable or actual costs in providing water service. Accordingly, the City has not followed the procedures described in the previous paragraph when increasing its water rates and charges. Although the California Attorney General has similarly concluded that a water rate based upon the level of consumption is not governed by Proposition 218 (see 97 Cal. Op. Atty. Gen. No. 302 (July 14, 1997)), it should be noted that no court has addressed the issue and the principal drafters of Proposition 218 have publicly challenged the condusion of the Attorney General. Proposition 218 also provides that the constitutional initiative power shall not be prohibited or otherwise limited in matters of reducing or repealing any local taxes, assessments, fees and charges. This provision with respect to the initiative power is not limited to taxes imposed on or after November 6, 1996, the effective date of Proposition 218. However, on July 1, 1997, a bill was signed into law by the Governor of the State enacting Government Code 5854, which states: Section 3 of Article XIIIC of the California Constitution, as adopted at the November 5, 1996 general election, shall not be construed to mean that any owner or beneficial owner of a municipal security, purchased before or after that date, assumes the risk of, or in any way consents to, any action by initiative measure that constitutes an impairment of contractual rights protection by Section 10 of Article I of the United States Constitution. However, there can be no assurance that the voters of the City will not, in the future, approve an initiative which attempts to reduce water rates or curtail their increase. In addition, Proposition 218 requires that all new local taxes be submitted to the electorate before they become effective. Taxes for general governmental purposes of the City require a majority vote and taxes for specific purposes require a two-thirds vote. New local taxes for general governmental purposes may only be submitted to the electorate of the City at general elections in which members of the City Council are elected, which currently occurs every two years. The voter approval requirements reduce the City Council' flexibility to deal with fiscal problems by raising revenue and no assurance can be given that the City will be able to raise taxes in the future to meet increased expenditure requirements. The provisions of Proposition 218 have not been interpreted by any court. The City is unable to predict how Article XIIIC and Article XIIID will be interpreted by the courts and what, if any, implementing legislation will be enacted. Bond Counsel has advised that there can be no assurance that Article XIIIC and Article XIIID will not limit the ability of the City to impose, levy, charge and collect fees and charges sufficient to enable the City to comply with its covenants under the Indenture or that the ability of the City to generate Net Revenues sufficient to pay principal of and interest on the Bonds will not be adversely affected. Further, in such event, there can be no assurance of the availability of remedies to protect fully the interests of the holders of the Bonds. Other Constitutional Provisions Certain provisions of Article XIIIA of the California Constitution (a) limit ad valorem property taxes on all real property to 1 percent of the full cash value of the property; (b) exempt certain classes of voter-approved bonded indebtedness from the 1 percent limitation; (c) define "full cash value" as the Assessor's appraised value of real property as of March 1, 1975, adjusted by changes in the Consumer Price Index, not to exceed 2 percent per year; (d) permit establishment of a new "full cash value" when there is new construction or a change in ownership; (e) permit the reassessment, up to the March 1, 1975, value, of property which was not current on the 1975-76 assessment roll; (f) require counties to collect the 1 percent property tax and to apportion according to law to the cities within the counties; (g) prohibit new ad valorem taxes on real property, or sale taxes, or transaction taxes, on the sale of real property; (h) permit the imposition of special taxes by local agencies, other than those prohibited, by a two-thirds (2/3) vote of the "qualified electors" of such agencies; and (i) require a two-thirds (2/3) vote of all members of both houses of the Legislature for any changes in State taxes which would result in increased revenues. Legislation has been enacted and amended a number of times since 1978 to implement Article XIIIA. Under current law, local agencies are no longer permitted to levy directly any property tax (except to pay voter-approved indebtedness). The 1% property tax is automatically levied by the county and distributed according to a formula among taxing agencies. The formula apportions the tax roughly in proportion to the relative shares of taxes levied prior to 1979, but is subject to legislative change at any time. Increases of assessed valuation resulting from reappraisals of property due to new construction, change in ownership or from the 2% annual adjustment are allocated among the various jurisdictions in the "taxing area" based upon their respective "situs." Any such allocation made to a local agency continues as part of its allocation in future years. An initiative constitutional amendment entitled "Limitation of Government Appropriations" and known as the "Garm Initiative" was approved by California voters in 1979. Under the amendment, which added Article XIIIB to the California Constitution, state and local government agencies are subject to an annual "appropriations limit", and are prohibited from spending "appropriations subject to limitation" above that limit. "Appropriations subject to limitation" consist of tax revenues, state subventions, and certain other funds. The amendment does not affect the appropriation of money excluded from the definition of "appropriations subject to limitation", such as debt service on indebtedness existing or authorized by January 1, 1979, or subsequently authorized by the voters and appropriations mandated by a court. The amendment also excludes from limitation the appropriation of proceeds from regulatory licenses, user charges, or other fees to the extent that such proceeds equal "the costs reasonably borne by such entity in providing the regulation, product, or service". -24- In general terms, the amendment provides that the appropriations limit will be based on certain 1978-79 expenditures and will be adjusted annually to reflect changes in cost of living, population, and transfer of financial responsibility of providing services from one governmental unit to another. The amendment also provides that if an agency's revenues which constitute "proceeds of taxes" in any year exceed the amount which is appropriated by such agency in compliance with the amendment, the excess must be returned during the next two fiscal years by revising tax rates or fee schedules. The City believes it is presently fulfilling all obligations under Article XIIIB of the California Constitution. In 1988, Proposition 90 ("Proposition 90") was approved by the California voters which allows the California Legislature (the "Legislature") to authorize each county board of supervisors, after consultation with affected agencies within the county, to adopt an ordinance allowing persons over the age of 55 years who purchase a dwelling within the county for his or her principal residence in replacement for one of equal or greater value located in another county, to transfer the base year value for property tax purposes (the "Tax Value") of the previous dwelling to the replacement dwelling. The Tax Value of the residential property subject to the provisions of Proposition 90 would be lower than the Tax Value of such property if it were not subject to Proposition 90. If implemented by the Legislature, Proposition 90 could lower property tax revenues in cities if the City of Tustin chooses to participate in the program and if persons who qualify for the reduced Tax Value purchase replacement dwellings within the City of Tustin. It is not possible to determine with certainty the impact that Proposition 90 will have on the City, if any. In 1986, California voters approved Proposition 62, an initiative statute adding sections 53720 to 53730, inclusive, to the California Government Code. Proposition 62 confirmed the distinction between a general tax and special tax, established by the State Supreme Court in 1982 in City and County of San Francisco v. Farrell, by defining a general tax as one imposed for general governmental purposes and a special tax as one imposed for specific purposes. Proposition 62 further provided that (i) a general tax may not be imposed without prior approval of the electorate by majority vote or (ii) a special tax may not be imposed without such prior approval by two-thirds vote. It further provided that if any such tax is imposed without such prior approval, the amount thereof must be withheld from the levying entity's allocation of annual property taxes for each year that the tax is collected. By its terms, Proposition 62 applies only to general and special taxes imposed on or after August 1, 1985. Proposition 62 was generally upheld in Santa Clara County Local Transportation Authority v. Guardino, a California Supreme Court decision filed September 28, 1995. Environmental Regulation The kind and degree of water treatment which is effected through the Enterprise is regulated, to a large extent, by the federal government and the State of California. Treatment standards set forth in federal and state law control the operations of the Enterprise and mandate its use of technology. In the event that the federal government, acting through the Environmental Protection Agency, or the State of California, acting through the Department of Health Services, or additional federal or state legislation, should impose stricter water quality standards upon the Enterprise, the City's expenses could increase accordingly and rates and charges would have to be increased to offset those expenses. It is not possible to predict the direction federal or state regulation will take with respect to drinking water quality standards, although it is likely that both will impose more stringent standards with attendant higher costs. -25- Secondary Market for Bonds There can be no guarantee that there will be a secondary market for the Bonds or, if a secondary market exists, that any Bonds can be sold for any particular price. Occasionally, because of general market conditions or because of adverse history or economic prospects connected with a particular issue, secondary marketing practices in connection with a particular issue are suspended or terminated. Additionally, prices of issues for which a market is being made will depend upon then-prevailing circumstances. Such prices could be substantially different from the original purchase price. Parity Obligations As described in "SECURITY FOR THE BONDS--Parity Obligations" above, the Indenture permits the City to issue Parity Obligations, its obligations under which would be payable on a parity with the payment of debt service of the Bonds. In the event of a decline in Net Revenues available to pay debt service on the Bonds, the existence of Parity Bonds could adversely affect the City's ability to pay debt service on the Bonds. TAX MATTERS In the opinion of Quint & Thimmig LLP, San Francisco, California, Bond Counsel, based on an analysis of existing statutes, regulations, rulings, and court decisions, and assuming, among other matters, compliance with certain covenants, interest on the Bonds is excluded from gross income for federal income tax purposes under secfion 103 of the Internal Revenue Code of 1986 (the "Code") and is exempt from State of California personal income taxes. Bond Counsel is of the further opinion that interest on the Bonds is not a specific preference item for purposes of federal individual or corporate alternative minimum taxes, although Bond Counsel observes that interest on the Bonds is included in adjusted current earnings when calculating federal corporate alternative taxable income. A copy of the proposed opinion of Bond Counsel is set forth in Appendix E hereto. The Code imposes various restrictions, conditions and requirements relating to the exclusion from gross income for federal tax purposes of interest on obligations such as the Bonds. The City has covenanted to comply with certain guidelines designed to assure that interest on the Bonds will not become includable in federal gross income. Failure to comply with these covenants may result in interest on the Bonds being included in federal gross income, possibly from the date of issuance of the Bonds. The opinion of Bond Counsel assumes compliance with these covenants. Bond Counsel has not undertaken to determine, or to inform any person, whether actions taken, or omitted, or whether events occurring, or not occurring, after the date of issuance of the Bonds may affect the value of, or tax status of, interest on the Bonds. Certain agreements, requirements and procedures contained or referred to in the Indenture, the Tax Certificate and other relevant documents may be changed and certain actions may be taken or not taken, under the circumstances and subject to the terms and conditions set forth in such documents, upon the advice or with the approving opinion of nationally recognized bond counsel. Bond Counsel expresses no opinion as to any Bond or the interest thereon if any such change occurs or action is taken or not taken upon the advice or approval of bond counsel other than Jones Hall, A Professional Law Corporafion. Although Bond Counsel has rendered an opinion that interest on the Bonds is excluded from federal gross income, the ownership or disposition of, or the accrual or receipt of interest -26- on, the Bonds may otherwise affect an Owner's tax liability. The nature and extent of these other tax consequences will depend upon the Owner's particular tax status and the Owner's other items of income or deduction. Bond Counsel expresses no opinion regarding any such other tax consequences caused by the ownership or disposition or the accrual or receipt of interest on, the Bonds. CERTAIN LEGAL MATTERS Quint & Thimmig LLP, San Francisco, California, Bond Counsel, will render an opinion with respect to the validity of the Bonds, the form of which opinion is set forth in Appendix E. Bond Counsel has assumed no responsibility for the accuracy, completeness or fairness of the Official Statement. Certain legal matters will also be passed upon for the City by Quint & Thimmig LLP, San Francisco, California, as Disclosure Counsel. Certain legal matters will be passed upon for the City by the City Attorney. Payment of the fees and expenses of Bond Counsel and Disclosure Counsel is contingent upon issuance of the Bonds. LITIGATION To the best knowledge of the City, there is no action, suit, proceeding or investigation at law or in equity before or by any court or governmental agency or body pending or threatened against the Agency to restrain or enjoin the authorization, execution or delivery of the Bonds, or the pledge of the Net Revenues or the collection of the payments to be made pursuant to the Indenture, or in any way contesting or affecting validity of the Bonds, the Indenture or the agreement for the sale of the Bonds, or in any way contesting or affecting the transactions described in this Official Statement. RATINGS Moody's Investors Service ("Moody's") and Standard & Poor's Ratings Services, A Division of The McGraw-Hill Companies, Inc. ("S&P"), have assigned the ratings of "Aaa" and "AAA," respectively, to the Bonds, with the understanding that upon delivery of the Bonds, the Municipal Bond Insurance Policy will be issued by the Municipal Bond Insurer. In addition, S&P has assigned its underlying rating to the Bonds of "A'. Such ratings reflect only the views of such organizations and an explanation of the significance of such ratings may be obtained from them as follows: Moody's, 99 Church Street, New York, NY 10007, (212) 553-0300 and S&P, 55 Water Street, New York, NY 10041, (212) 438-2124. There is no assurance that such ratings will continue for any given period of time or that they will not be revised downward or withdrawn entirely by a rating agency, if in the judgment of such rating agency, circumstances so warrant. Any downward revision or withdrawal of either of such ratings may have an adverse effect on the market price of the Bonds. FINANCIAL ADVISOR The City has retained Gardner, Underwood & Bacon, LLC, Los Angeles, California, as Financial Advisor in connection with the authorization and delivery of the Bonds. The fees of the Financial Advisor are contingent upon the sale and delivery of the Bonds. Gardner, Underwood & Bacon, LLC is an independent advisory firm and is not engaged in the business of underwriting, trading or distributing municipal or other public securities. -27- CONTINUING DISCLOSURE The City has covenanted for the benefit of owners of the Bonds to provide certain financial information and operating data relating to the City and the Enterprise by not later than nine months after the end of the City's fiscal year (which is currently June 30) in each year commencing with the report for the 2002-2003 fiscal year (the "Annual Report") and to provide notices of the occurrence of certain enumerated events, if material. The Annual Report will be filed by the City, as Dissemination Agent, with each Nationally Recognized Municipal Securities Information Repository. The notices of material events will be filed by the City with the Municipal Securities Rulemaking Board. These covenants have been made in order to assist the Underwriters in complying with Securities Exchange Commission Rule 15c2-12(b)(5) (the "Rule"). The specific nature of the information to be contained in the Annual Report or the notices of material events by the City is set forth in "APPENDIX C--FORM OF CONTINUING DISCLOSURE CERTIFICATE." The City has not previously defaulted on any obligation to provide an annual report in accordance with the Rule with respect to any bond issue of the City. VERIFICATION REPORT Grant Thornton LLP, independent accountants, upon delivery of the Bonds, will deliver a report on the mathematical accuracy of certain computations, contained in schedules provided to them on behalf of the City, relating to (a) the sufficiency of the anticipated receipts from the securities deposited into the Escrow Fund to pay, when due, the principal, interest and redemption premium requirements with respect to the 1993 Certificates. UNDERWRITING The Bonds were purchased at competitive sale by by (the "Purchaser"). The Purchaser has agreed to purchase the Bonds at a price of $. (which price is equal to the aggregate principal amount of the Bonds, less net original issue discount of $ and less an Underwriter's discount of $ ), plus accrued interest. The Purchaser has agreed to purchase all of the Bonds if any are purchased, the obligation to make such purchase being subject to certain terms and conditions, including the approval of certain legal matters by counsel and certain other conditions. The Purchaser intends to offer the Bonds to the public at the offering prices set forth on the cover page of this Official Statement. The Purchaser may offer and sell to certain dealers and others at a price lower than the offering prices stated on the cover page hereof. The offering price may be changed from time to time by the Purchaser. MISCELLANEOUS So far as any statements made in this Official Statement involve matters of opinion, assumptions, projections, anticipated events or estimates, whether or not expressly stated, they are set forth as such and not as representations of fact, and actual results may differ substantially from those set forth herein. Neither this Official Statement nor any statement which may have been made verbally or in writing is to be construed as a contract with the owners of the Bonds. -28- The summaries of certain provisions of the Bonds, statutes and other documents or agreements referred to in this Official Statement do not purport to be complete, and reference is made to each of them for a complete statement of their provisions. Copies are available for review by making requests to the City. The Appendices are an integral part of this Official Statement and must be read together with all other parts of this Official Statement. The audited financial statements of the City, including a summary of significant accounting policies, for the fiscal year ended June 30, 2001 are contained in Appendix B. The execution of this Official Statement and its delivery have been authorized by the City Council of the City. CITY OF TUSTIN By Director of Finance -29- APPENDIX A SUMMARY OF THE LEGAL DOCUMENTS [TO COME] Appendix A APPENDIX B AUDITED FINANCIAL STATEMENTS OF THE CITY FOR FISCAL YEAR ENDING JUNE 30, 2002 [HAVE BEEN SCANNED; WILL BE INSERTED FO PRINTING] Appendix A Page 1 APPENDIX C FORM OF THE CONTINUING DISCLOSURE CERTIFICATE This CONTINUING DISCLOSURE CERTIFICATE (the "Disclosure Certificate") is executed and delivered by the CITY OF TUSTIN (the "City") in connection with the issuance of $. aggregate principal amount of the City's 2003 Refunding Water Revenue Bonds (the "Bonds"). The Bonds are being issued pursuant to an indenture of trust, dated as of August 1, 2003 (the "Indenture"), by and between the City and U.S. Bank National Association, as trustee (the "Trustee"). The City covenants and agrees as follows: Section 1. Purpose of the Disclosure Certificate. This Disclosure Certificate is being executed and delivered by the City for the benefit of the holders and beneficial owners of the Bonds and in order to assist the Participating Underwriter in complying with S.E.C. Rule 15c2-12(b)(5). Section 2. Definitions. In addition to the definitions set forth in the Indenture, which apply to any capitalized term used in this Disclosure Certificate unless otherwise defined in this Section 2, the following capitalized terms shall have the following meanings: "Annual Report" shall mean any Annual Report provided by the City pursuant to, and as described in, Sections 3 and 4 of this Disclosure Certificate. "Dissemination Agent" shall mean U.S. Bank National Association, or any successor Dissemination Agent designated in writing by the City and which has filed with the City and the Trustee a written acceptance of such designation. "Listed Events" shall mean any of the events listed in Section 5(a) of this Disclosure Certificate. "National Repository" shall mean any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule. "Participating Underwriter" shall mean the original underwriter of the Bonds required to comply with the Rule in connection with offering of the Bonds. "Repository" shall mean each National Repository and each State Repository. "Rule" shall mean Rule 15c2-12(b)(5) adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as the same may be amended from time to time. "State Repository" shall mean any public or private repository or entity designated by the State of California as a state repository for the purpose of the Rule and recognized as such by the Securities and Exchange Commission. As of the date of this Disclosure Certificate, there is no State Repository. Section 3. Provision of Annual Reports. (a) The City shall, or upon written direction shall cause the Dissemination Agent to, not later than March 31 of each year (being the last day of the ninth month after the end of the City's fiscal year which ends on June 30), commencing with the report for the 2002-2003 fiscal year, provide to each Repository an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Certificate with a copy to the Trustee. Not later than fifteen (15) Business Days prior to said date, the City shall provide the Annual Report to the Dissemination Agent (if other than the City). The Annual Report may be submitted as a single document or as separate documents comprising a package, and may include by reference other information as provided in Section 4 of this Disclosure Certificate; provided that the audited financial statements of the City may be submitted separately from the balance of the Annual Report, and later than the date required above for the filing of the Annual Report if not available by that date. If the City's fiscal year changes, it shall give notice of such change to the Municipal Securities Rulemaking Board and each State Repository with a copy to the Trustee. The City shall provide a written certification *Preliminary, subject to change. Appendix C Page 1 with each Annual Report furnished to the Dissemination Agent and the Trustee to the effect that such Annual Report constitutes the Annual Report required to be furnished by the City hereunder. The Dissemination Agent and the Trustee shall have no duty or obligation to review such Annual Report. (b) If the City is unable to provide to the Repositories an Annual Report by the date required in subsection (a), the City shall send a notice to the Municipal Securities Rulemaking Board and each State Repository in substantially the form attached as Exhibit A. (c) The Dissemination Agent shall: (i) determine each year prior to the date for providing the Annual Report the name and address of each National Repository and each State Repository, if any; and (ii) if the Dissemination Agent is other than the City, file a report with the City certifying that the Annual Report has been provided pursuant to this Disclosure Certificate, stating the date it was provided and listing all the Repositories to which it was provided. Section 4. Content of Annual Reports. The City's Annual Report shall contain or incorporate by reference the following: (a) Audited Financial Statements prepared in accordance with generally accepted accounting principles as promulgated to apply to governmental entities from time to time by the Governmental Accounting Standards Board. If the City's audited financial statements are not available by the time the Annual Report is required to be filed pursuant to Section 3(a), the Annual Report shall contain unaudited financial statements in a format similar to the financial statements contained in the final Official Statement, and the audited financial statements shall be filed in the same manner as the Annual Report when they become available. (b) Unless otherwise provided in the audited financial statements filed on or prior to the annual filing deadline for Annual Reports provided for in Section 3 above, financial information and operating data with respect to the City for preceding fiscal year, substantially similar to that provided in the corresponding tables and charts in the official statement for the Bonds: [(i) Rates for Water Service; (ii) Water Consumption and Collections; (iii) Number of Services; and (iv) Ten Largest Users of Water.] Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City or related public entities, which have been submitted to each of the Repositories or the Securities and Exchange Commission. If the document included by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. The City shall clearly identify each such other document so included by reference. (c) In addition to any of the information expressly required to be provided under this Disclosure Certificate, the City shall provide such further material information, if any, as may be necessary to make the specifically required statements, in the light of the circumstances under which they are made, not misleading. Section 5. Reporting of Significant Events. (a) Pursuant to the provisions of this Section 5, the City shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds, if material: (i) Principal and interest payment delinquencies. (ii) Non-payment related defaults. (iii) Unscheduled draws on debt service reserves reflecting financial difficulties. (iv) Unscheduled draws on credit enhancements reflecting financial difficulties. Appendix C Page 2 (v) Substitution of credit or liquidity providers, or their failure to perform. (vi) Adverse tax opinions or events affecting the tax-exempt status of the security. (vii) Modifications to rights of security holders. (viii) Contingent or unscheduled bond calls. (ix) Defeasances. (x) Release, substitution, or sale of property securing repayment of the securities. (xi) Rating changes. (b) Whenever the City obtains knowledge of the occurrence of a Listed Event, the City shall as soon as possible determine if such event would be material under applicable Federal securities law. The Dissemination Agent shall have no responsibility for such determination and shall be entitled to conclusively rely on the City's determination. (c) If the City determines that knowledge of the occurrence of a Listed Event would be material under applicable Federal securities law, the City shall promptly file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository. Notwithstanding the foregoing, notice of Listed Events described in subsections (a)(viii) and (ix) need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to holders of affected Bonds pursuant to the Indenture. Section 6. Termination of Reporting Obligation. The City's obligations under this Disclosure Certificate shall terminate upon the earlier of the legal defeasance, prior prepayment or payment in full of all of the Bonds or the termination of the Indenture as set forth therein. If such termination occurs prior to the final maturity of the Bonds, the City shall promptly file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository with a copy to the Trustee. Section 7. Dissemination Agent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Certificate, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. The initial Dissemination Agent shall be U.S. Bank National Association Any Dissemination Agent may resign by providing ninety days' written notice to the City and the Trustee. Section 8. Amendment: Waiver. Notwithstanding any other provision of this Disclosure Certificate, the City may amend this Disclosure Certificate, and any provision of this Disclosure Certificate may be waived, provided that the following conditions are satisfied (provided no amendment or waiver affecting the Dissemination Agent or the Trustee may be made without such parties' written consent): (a) if the amendment or waiver relates to the provisions of Sections 3(a) or 4, it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of an obligated person with respect to the Bonds, or type of business conducted; (b) the undertakings herein, as proposed to be amended or waived, would, in the opinion of nationally recognized bond counsel, have complied with the requirements of the Rule at the time of the primary offering of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances; and (c) the proposed amendment or waiver either (i) is approved by holders of the Bonds in the manner provided in the Indenture for amendments to the Indenture with the consent of holders, or (ii) does not, in the opinion of nationally recognized bond counsel materially impair the interests of the holders or beneficial owners of the Bonds. If the annual financial information or operating data to be provided in the Annual Report is amended pursuant to the provisions hereof, the first annual financial information filed pursuant hereto containing the amended operating data or financial information shall explain, in narrative form, the reasons for the amendment and the impact of the change in the type of operating data or financial information being provided. Appendix C Page 3 If an amendment is made to the undertaking specifying the accounting principles to be followed in preparing financial statements, the annual financial information for the year in which the change is made shall present a comparison between the financial statements or information prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. The comparison shall include a qualitative discussion of the differences in the accounting principles and the impact of the change in the accounting principles on the presentation of the financial information, in order to provide information to investors to enable them to evaluate the ability of the City to meet its obligations. To the extent reasonably feasible, the comparison shall be quantitative. A notice of the change in the accounting principles shall be sent to the Municipal Securities Rulemaking Board and each State Repository with a copy to the Trustee. Section 9. Additional Information. Nothing in this Disclosure Certificate shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Certificate or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Certificate. If the City chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Certificate, the City shall have no obligation under this Disclosure Certificate to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event. Section 10. Default. In the event of a failure of the City to comply with any provision of this Disclosure Certificate the Trustee, at the written direction of any Participating Underwriter or the holders of at least 25% aggregate principal amount of Outstanding Bonds, shall, but only to the extent moneys or other indemnity, satisfactory to the Trustee, has been furnished to the Trustee to hold it harmless from any loss, costs, liability or expense, including fees and expenses of its attorneys and any additional fees of the Trustee, or any holder or beneficial owner of the Bonds may, take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this Disclosure Certificate. A default under this Disclosure Certificate shall not be deemed an Event of Default under the Trust Agreement, and the sole remedy under this Disclosure Certificate in the event of any failure of the City to comply with this Disclosure Certificate shall be an action to compel performance. Section 11. Duties, Immunities and Liabilities of Dissemination Agent. All of the immunities, indemnities and exceptions from liability in the Indenture, insofar as they relate to the Trustee, shall apply to the Dissemination Agent in this Disclosure Certificate. The Dissemination Agent and the Trustee shall have only such duties as are specifically set forth in this Disclosure Certificate, and the City agrees to indemnify and save the Dissemination Agent and the Trustee, their officers, directors, employees and agents, harmless against any loss, expense and liabilities which they may incur arising out of or in the exercise or performance of its powers and duties hereunder, including the costs and expenses (including attorneys fees) of defending against any claim of liability, but excluding liabilities due to the Dissemination Agent's or the Trustee's respective negligence or willful misconduct. The Dissemination Agent shall be paid compensation by the City for its services provided hereunder in accordance with its schedule of fees as amended from time to time and all expenses, legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent and the Trustee shall have no duty or obligation to review any information provided to it by the City and shall not be deemed to be acting in any fiduciary capacity for the City, the Bond holders or any other party. The obligations of the City under this Section 11 shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. Appendix C Page 4 Section 12. Beneficiaries. This Disclosure Certificate shall inure solely to the benefit of the City, the Trustee, the Dissemination Agent, the Participating Underwriter and holders and beneficial owners from time to time of the Bonds, and shall create no rights in any other person or entity. Date: [Closing Date] CITY OF TUSTIN ACKNOWLEDGED: U.S. BANK NATIONAL ASSOCIATION, as Dissemination Agent By Name Title By Authorized Officer Appendix C Page 5 EXHIBIT A NOTICE TO MUNICIPAL SECURITIES RULEMAKING BOARD AND EACH STATE REPOSITORY OF FAILURE TO FILE ANNUAL REPORT Name of Issuer: City of Tustin Name of Issue: City of Tustin (Orange County, California) 2003 Refunding Water Revenue Bonds Date of Issuance: [Closing Date] NOTICE IS HEREBY GIVEN that the City of Tustin (the "Issuer") has not provided an Annual Report with respect to the above-named Bonds as required by Section 6.17 of that certain Indenture, dated as of August 1, 2003, by and between the Issuer and the U.S. Bank National Association, as trustee. The Issuer anticipates that the Annual Report will be filed by Dated: CITY OF TUSTIN cc:Trustee By Name Title Append~ C Page 6 APPENDIX D GENERAL INFORMATION REGARDING THE CITY OF TUSTIN The information in this section of the Official Statement is presented as general background data. The Bonds are payable solely from the revenues of the City's Water Fund and other sources as described in the Official Statement. The taxing power of the City, the State of California, or any political subdivision thereof is not pledged to the payment of the Bonds. The economic and demographic information provided below has been collected from sources which the City deems to be reliable. Because it is difficult to obtain timely regional economic and demographic information, the impact on the City of the recent recession and the recovery from the recession may not be fully apparent in all of the publicly available regional economic statistics provided herein. Introduction The City of Tustin (the "City") covers approximately 10.8 square miles in central Orange County (the "County"), Califomia. The City is bounded by the cities of Orange to the north, Santa Ana to the west and Irvine to the south. It has a temperate climate, with a mean average temperature of 63 degrees and average annual rainfall of 13 inches. In 1868 Columbus Tustin, the City's Founder and namesake, purchased with a partner 1,300 acres of Rancho Santiago de Santa Ana, originally with a Spanish land grant. Tustin started "Tustin City" cn his portion of the property. The orange industry began in Tustin City in 1875, when the first sizeable grove was planted. The City was soon surrounded by orange, walnut and apricot orchards. Between 1900 and 1950 the production of oranges gradually became the City's major agricultural crop, and processing citrus fruits was the City's most important industry. The rate of agriculture in the City has diminished since the early 1960's as the City has diversified its economic base. Municipal Government The City is a general law city and was incorporated in 1927. The City has a council-manager form of municipal government. The city Council is composed of five members elected biannually at large to four-year alternating terms. The Mayor is selected by the City Council from among its members. The City Manager is appointed by the City Council and serves as the administrative head of the City. The City Manager implements City Council directives and policies and manages the operational functions of the City. The City staff is organized into departments, which provide police, community development, maintenance, general administration, community service and capital improvements. The City employs a staff of approximately 250 full-time employees under the direction of the City Manager. All full-time City employees re covered by the Public Employee's Retirement System, which is administered by the State. The City has its own police force and the Orange County Fire Department provides fire protection services on a contractual basis. Sewer maintenance, trash collection, street sweeping, park maintenance and building inspection are provided by the City. The City cooperates with the County in the provisions and maintenance and building inspection are provided by the City. The City cooperates with the County in the provisions and maintenance of flood control facilities. Two other legal entities are financially related to the City--the Tustin Community Redevelopment Agency (the "Agency") and the City of Tustin Water Corporation (the "Water Corporation"). The Agency was formed in 1976 to eliminate blighted areas by encouraging residential, Appendix D Page I commercial, industrial and recreational development. The Agency is discussed in an earlier section of this Official Statement. The County's library system services both the residential and industrial community of Tustin from a branch library facility within Tustin. The system contains over 124,195 volumes, and a collection of recordings, tapes and films. The Tustin Unified School District operates 13 elementary schools and 1 high school located within City limits. Population The City grew along with all of the county during the population boom of the 1960's. From a population of 2,006 in the 1960 census the City expanded to 21,178 in 1970. According to the 1990 census, the City's population was approximately 50,600. The 1990 census figure represents an average annual increase of 5.8% from the 1980 census. Growth rates in the 1960's and 1970's averaged 27.2% and 4.2 per year, respectively. The following table represents the population for the City and for Orange County for the years 1990 and 2000, and the annual estimates for years 2001 through 2003: Population (in thousands) City Percent County of Percent Year of Tustin Change Orange Change 1990 50.7 --- 2,411 --- 1991 51.3 1.2 2,443 1.3 1992 54.0 5.3 2,488 1.8 1993 57.0 5.6 2,533 1.8 1994 59.1 3.7 2,569 1.4 1995 61.5 4.1 2,597 1.1 1996 63.8 3.7 2,632 1.3 1997 65.7 3.0 2,677 1.7 1998 66.4 1.1 2,722 1.7 1999 66.8 2,803 2000 68.3 2,846 2001 69.2 2,881 2002 69.1 2,931 2003 69.8 2,979 Source: California State Department of Finance, Demographic Research Unit. Appendix D Page 2 Building Activity Building activity in the City for the past six years is set forth below. Total Building Permit Valuation (dollars in thousands) Non- Residential Residential Residential Year Permits Valuations Valuations 1992 411 $ 73,169 $14,901 1993 339 69,795 21,655 1994 455 112,310 9,866 1995 182 44,671 3,843 1996 280 49,765 1,643 1997 403 107,271 731 Source: City of Tustin Building Depa~ hx~ent. Employment As of April, 1998, the civilian labor force for the City was approximately 29,570 of whom 28,770 were employed. The unadjusted unemployment rate as of April, 1998, was 2.7%. Civilian labor force, employment and unemployment statistics for the County, the State and the nation for the years 1992 through 1996 are shown in the following table: Civilian Labor Force, Employment and Unemployment Annual Averages Civilian Unemployment Year Area Labor Force Employed Unemployed Rate 1998 City of Tustin 30,300 29,410 890 2.9% Orange County 1,435,100 1,393,700 41,400 2.9% California 16,336,500 15,367,500 969,000 5.9% United States 137,674,700 131,470,700 6,204,000 4.5% 1999 City of Tustin 31,010 30,230 840 2.7% Orange County 1,471,700 1,432,700 39,000 2.6% California 16,596,400 15,731,700 864,700 5.2% United States 139,380,000 133,501,000 5,879,000 4.2% 2000 City of Tustin 31,710 30,890 820 2.6% Orange County 1,502,100 1,463,900 38,200 2.5% California 17,090,800 16,245,600 845,200 4.9% United States 140,866,300 135,214,700 5,651,600 4.0% 2001 City of Tustin 32,520 31,510 1,010 3.1% Orange County 1,540,200 1,493,300 46,900 3.0% California 17,362,300 16,435,200 927,100 5.3% United States 142,122,200 135,042,900 6,779,300 4.8% 2002 City of Tustin 32,960 31,570 1,390 7.3% Orange County 1,560,700 1,496,100 64,600 4.1% California 17,661,000 16,574,000 1,087,000 6.2% United States 142,878,000 135,237,000 7,640,000 5.3% Source: California Department of Employment Development; United States Bureau of Labor Statistics. Append~ D Page3 The following tables list the major employers (manufacturing and non-manufacturing) in the City as of June __ Manufacturing Employment Employer Product Employment Source: City of Tustin Economic Development Department. Non-Manufacturing Employment Employer Product Employment Source: City of Tustin Economic Development Deparh'nent. The table below summarizes the State Department of Employment's estimated average annual employment of nonagricultural wage and salary workers in the Los Angeles-Long Beach labor market area, between 1998-2002. The services sector has been the major employment sector in the County through 2002, employing __ of the nonagricultural wage and salary workers in the County (separate figures for the City are not maintained). Manufacturing at % is the second highest employment sector in the County, followed closely by wholesale and retail trade, which employs % of the nonagricultural wage and salary workers in the County. From 1998-2002, total employment for nonagricultural wage and salary workers increased by approximately %. Appendix D Page 4 Orange County Estimated Average Annual Employment Nonagricultural Wage and Salary Workers (in thousands) 1998 1999 2000 2001 2002 Natural Resources & Mining 1,000 800 600 600 500 Construction 65,300 72,200 77,000 80,700 79,200 Durable Goods 153,400 151,300 153,400 147,800 133,000 Nondurable Goods 61,100 62,000 63,300 60,700 57,000 Wholesale Trade 78,800 81,400 80,800 83,900 81,300 Retail Trade 139,600 143,700 147,800 150,100 152,400 Transportation, Warehousing & 27,700 28,600 30,400 30,400 28,500 Utilities Information 34,600 36,500 41,500 40,200 36,000 Finance, Insurance & Real Estate 99,400 100,700 100,800 105,900 110,600 Professional & Business Services 220,300 235,700 248,800 248,400 249,200 Management of Companies & 36,100 37,300 38,800 39,700 36,300 Entertainment Administrative & Support and 104,400 111,300 118,300 114,500 119,600 Waste Educational & Health Services 107,700 110,300 112,800 114,600 117,800 Leisure and Hospitality 131,900 137,900 140,700 154,300 156,400 Other Services 42,100 42,900 44,200 45,200 45,900 Government 136,400 141,100 146,600 150,900 155,100 Source: California State Board of Equalization. ~come "Effective Buying Income" is defined as money income less personal tax and nontax payments, a number often referred to as "disposable" or "after-tax" income. Income and all income-related fields are benchmarked to the 1990 Census. Money income is the aggregate of wages and salaries, net farm and nonfarm self-employment income, interest, dividends, net rental and royalty income, Social Security and railroad retirement income, public assistance income, unemployment compensation, Veterans Administration payments, alimony and child support, military family allotments, net winnings from gambling, and other periodic income. Deducted from this total money income are personal income taxes (federal, state and local), personal contributions to social insurance (Social Security and federal retirement payroll deductions), and taxes on owner-occupied nonbnsiness real estate. Receipts form other sources are not included as money income: money received form the sale of property (unless the recipient is engaged in the business of selling property); the value of income "in kind" from food stamps, public housing subsidies, medial care, employer contributions for person, etc.; withdrawal of bank deposits; money borrowed; tax refunds; exchange of money between relatives living in the same household; gifts and lump-sum inheritances, insurance payments, and other types of lump-sum receipts. Appendix D Page 5 The following table summarizes the total effective buying income for the City, the County, the State and the United States for the period 1997 through 2001. MEDIAN HOUSEHOLD EFFECTIVE BUYING INCOME City of County of State of Year Tustin Orange California United States 1997 37,343 $42,715 $35,483 $34,518 1998 37,689 45,176 37,091 35,377 1999 40,141 48,773 39,402 37,233 2000 45,302 55,262 44,464 39,129 2001 53,302 53,277 43,532 38,365 Source: "Survey of Buying Power," Sales and Marketing Management. Tax Receipts Taxes received by the City include Property Taxes, Sales Taxes, Motor Vehicle In-Lieu Taxes, Franchise Fees, Property Transfer Taxes, Business License Taxes and Transient Occupancy Taxes. Of such taxes, Property Taxes and Sales Taxes constitute the major sources of revenues. Certain general taxes imposed by the City may be affected by a September 28, 1995, California Supreme Court decision upholding Proposition 62 (the "Guardino Decision") or Proposition 218, which was approved by the California voters at the November 1996 General Election. See "LIMITATIONS ON REVENUES~Proposition 218." The following table sets forth tax revenues received by the City, by source, for Fiscal Years 1996-97 through 2000-01: Tax Revenues by Source Source 1997 1998 Property Tax $ 3,583,553 Sales Tax 13,831,926 Motor Vehicle In-Lieu 2,507,501 Franchise Fees 988,273 Property Transfer Tax 203,180 Business License Tax 245,051 Transient Occupancy Tax 115,725 1999 2000 2001 Source: City of Tustin Finance Department Property Taxes Property tax receipts provide the largest tax revenue source for the City, contributing % of general fund tax revenues during fiscal year Ad Valorem Property Taxes. Taxes are levied for each fiscal year on taxable real and personal property which is situated in the City as of the preceding March 1. For assessment and collection purposes, property is classified either as "secured" or "unsecured," and is listed accordingly on separate parts of the assessment roll. The "secured roll" is that part of the assessment roll, the taxes on which are a lien on real property sufficient to secure payment of the taxes. Other property is assessed on the "unsecured roll." See "Constitutional and Statutory Limitations on Taxes and Appropriations." Appendix D Page 6 County Tax Loss Reserve Fund ("Teeter Plan"). The Board of Supervisors of the County adopted the Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds (the "Teeter Plan") in fiscal year 1993-94, as provided for in Section 4701 et seq. of the California Revenue and Taxation Code. Taxes and assessment installments under the 1915 Act are collected by the County and distributed pursuant to the Teeter Plan. Under the Teeter Plan, each entity levying property taxes in the County may draw on the amount of uncollected secured taxes credited to its fund, in the same manner as if the amount credited had been collected. Unsecured taxes are not normally covered under the Teeter Plan. The Teeter Plan is to remain in effect unless the Board of Supervisors orders its discontinuance or unless, prior to the commencement of any fiscal year of the County (which commences on July 1), the Board of Supervisors shall receive a petition for its discontinuance joined in by resolutions adopted by two-thirds of the participating revenue districts in the County, in which event the Board of Supervisors is to order discontinuance of the Teeter Plan effective at the commencement of the subsequent fiscal year. The Board of Supervisors may, by resolution adopted not later than July 15 of the fiscal year for which it is to apply, after holding a public hearing on the matter, discontinue the procedures under the Teeter Plan with respect to any tax levying agency or assessment levying agency in the County if the rate of secured tax delinquency in that agency in any year exceeds 3% of the total of all taxes and assessments levied on the secured rolls for that agency. So long as the Teeter Plan remains applicable with respect to the City, the City will receive 100% of the annual tax levies without regard to actual collections in the City. However, under the statute creating the Teeter Plan, the Board of Supervisors could under certain circumstances terminate the Teeter Plan in its entirety. The City uses the services of the County for assessment and collection of property taxes. City property taxes are assessed and collected at the same time and on the same rolls as are county, school and special district property taxes. Assessed valuations are based upon 100% of value as defined by Article XIIIA of the State Constitution. State law provides exemptions from ad valorem property taxation for certain classes of property such as property owned by churches, colleges, non-profit hospitals and charitable institutions. State law also exempts $7,000 of the full cash value of an owner-occupied dwelling, but this exemption does not result in any loss of revenue to local agencies, since the State reimburses local agencies for the value of the exemptions. The following table represents a five-year history of assessed valuations within the City's boundaries, including State-reimbursed exemptions: Year 1997-98 1998-99 1999-00 2000-01 2001-02 Assessed Valuations Local Total After Secured Utility Unsecured Rdv. Incre. $3,014,196,836 3,062,369 318,112,678 $3,335,371,883 Source: California Municipal Statistics, Inc.; County of Orange Appendix D Page 7 Below are secured tax charges and delinquencies for the City during the past five fiscal years. Secured Tax Charges and Delinquencies Secured Amount Del. % Del. Tax Charge(l) lune 30(2) Iune 30 Year 1996-97 1997-98 1998-99 1999-00 2000-01 Source: California Municipal Statistics, Inc.; County of Orange (1) 1% General Fund apportionment (2) Orange County utilizes the Teeter Plan for assessment levy and distribution. This method guarantees distribution of 100% of the assessments levied to the taxing entity, with the County retaining all penalties and interest. Principal Taxpayers The following table sets forth the major taxpayers in the City in terms of their 2002-2003 secured assessed valuation: Largest 2001-2002 Local Secured Taxpayers 2002-2003 Primar.v Land Use Assessed Valuation %of Total(1) Proper .ty Owner 1. % 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. % Source: California Municipal Statistics, Inc. (1) 2002-2003 Local Secured Assessed Valuation: $ Appendix D Page 8 Taxable Transactions A five-year history of taxable transactions for the County and the City are shown in the following tables. Orange County Calendar Years 1997 through 2001 (in thousands of dollars) 1997 1998 1999 2000 2001 Apparel stores General merchandise stores Specialty stores Food stores Packaged liquor stores Eating & drinking establishments Home furnishings & appliances Building materials Automotive group Total retail outlets 1,364,366 4,334887 5,119,964 1,509,744 3,535,316 1,486,155 2,013,714 Z378,529 742,314 2Z484,989 Business and personal service All other outlets Total all outlets 2,625,459 14.352.012 44462,460 Source: State Board of Equalization City of Tustin Calendar Years 1997 through 2001 (in thousands of dollars) Type of Business Retail Stores Apparel General Merchandise Food Stores Eating & Drinking Places Home Furnishing & Appliances Bldg Materials & Farm Implements Auto Dealers & Suppliers Service Stations Other Retail Stores Retail Stores Total All Other Outlets Total All Outlets Source :California State Board of Equalization. Direct and Overlapping Bonded Debt 1997 1998 1999 2000 2001 3Z520 136,594 42,575 108,958 104,953 81,210 390,185 60,175 232.553 1,194,723 373.411 1,568,134 Contained within the City's boundaries are numerous overlapping agencies providing public services. These agencies may have issued outstanding bonds in the form of general obligation, special Appendix D Page 9 assessment, special tax and lease revenue bonds. Direct debt constitutes debt directly issued by the City while overlapping debt constitutes that portion issued by different agencies within the same tax code areas. The Direct and Overlapping Bonded Debt Statement of the City as of .......... 2003 (except as noted in footnotes to the Statement) is shown below: Statement of Direct and Overlapping Debt [TO BE PROVIDED] Source: California Municipal Statistics, Inc. Recreation The City operates Clifton C. Miller Community Center and the Tustin Area Senior Center. City residents are offered the use of the City's facilities for handball, racquetball and tennis, as well as a completely equipped gymnasium. In addition, the City is centrally located for a wide variety of entertainment and recreational activities, including, among many others, Disneyland and Knott's Berry Farm. The mountains to the north and east provide other kinds of outdoor recreational activities, including hiking, lake recreation, and winter skiing. Transportation The Santa Ana Freeway (Interstate 5), a major northwest-southeast corridor, crosses through the central section of the City, the Costa Mesa Freeway (State Route 55) crosses north-south along the western edge of the City and the Eastern Transportation Corridor (State route 267), a toll road is being constructed just east of the eastern edge of the City. The City is also within minutes of the San Diego Freeway (Interstate 405), traveling north to the Los Angeles International airport) the riverside Freeway (Star Route 91, traveling east-west) to the north and the Orange Freeway (State Route 57, traveling north-south) to the west and the San Joaquin Toll Road. Air cargo and passenger flight services are provided at several nearby facilities, including John Wayne Airport in Orange County (5 miles southwest) and the Ontario International Airport (50 miles northeast). The Orange County Transportation Authority (OCTA) also serve the area. Greyhound Bus Lines provides service to other local areas and additional transcontinental service. Commercial and passenger rail services are provided by Union Pacific and an Amtrak passenger station is located approximately two miles from the City. Trucking services are provided through numerous common and contract carriers. Appendix D Page 10 The Port of Long Beach is approximately 45 miles to the northwest and the Port of Los Angeles is approximately 50 miles northwest of the City. Both ports are within easy freeway access. Appendix D Page 11 APPENDIX E FORM OF BOND COUNSEL OPINION [Letterhead of Quint & Thimmig LLP] [Closing Date] City Council City of Tustin 300 Centennial Way Tustin, California 92780 OPINION: $ * City of Tustin (Orange County, California) 2003 Refunding Water Revenue Bonds Members of the City Council: We have acted as bond counsel in connection with the issuance by the City of Tustin (the "City") of its $ 2003 Refunding Water Revenue Bonds (the "Bonds"), under the provisions of section 53570 et seq. of the California Government Code (the "Law"), an Indenture of Trust, dated as of August 1, 2003 (the "Indenture"), by and between the City and U.S. Bank National Association, as trustee (the "Trustee"), and Resolution No. ~ adopted by the City Council of the City on July 7, 2003 (the "Resolution"). We have examined the law and such certified proceedings and other papers as we deem necessary to render this opinion. As to questions of fact material to our opinion, we have relied upon representations of the City contained in the Resolution and in the Indenture and in the certified proceedings and certifications of public officials and others furnished to us, without undertaking to verify such facts by independent investigation. Based upon the foregoing, we are of the opinion, under existing law, that: 1. The City is a duly created and validly existing municipal corporation and general law city with the power to enter into the Indenture and to perform the agreements on its part contained therein. 2. The Indenture has been duly authorized, executed and delivered by the City and is valid, binding and enforceable against the City in accordance with its terms. 3. The Bonds constitute valid and binding special obligations of the City payable solely from Net Revenues of the Enterprise (as such terms are defined in the Indenture) and certain other amounts held under the Indenture, as described in the Indenture. 4. The interest on the Bonds is excluded from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations; it should be noted, however, that for the purpose of computing the alternative minimum tax imposed on corporations (as defined for federal income tax purposes), such interest is taken into account in determining certain income and earnings. The opinions set forth in the preceding sentence are subject to the condition that the City comply with all requirements of the Internal Revenue Code of 1986 that must be satisfied subsequent to the delivery of the Bonds in order that such interest be, or continue to be, excluded from gross income for federal income tax purposes. The City has covenanted to comply with each such requirement. Failure to comply with certain of such requirements may cause the inclusion of interest on the Bonds in gross income for federal income tax purposes to be *Preliminary, subject to change. Appendix E Page 1 retroactive to the date of issuance of the Bonds. We express no opinion regarding other federal tax consequences arising with respect to the Bonds. 5. The interest on the Bonds is exempt from personal income taxation imposed by the State of California. The rights of the owners of the Bonds and the enforceability of the Bonds and the Indenture may be subject to bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' rights heretofore or hereafter enacted and may also be subject to the exercise of judicial discretion in appropriate cases. Respectfully submitted, Appendix E Page 2 APPENDIX F SPECIMEN MUNICIPAL BOND INSURANCE POLICY [TO COME] Appendix F Page 3 APPENDIX G BOOK-ENTRY ONLY SYSTEM The information in this Appendix G has been provided by The Depository Trust Company ("DTC'), New York, NY, for use in securities offering documents, and the City takes no responsibility for the accuracy or completeness thereof. The City cannot and does not give any assurances that DTC, DTC Participants or Indirect Participants will distribute the Beneficial Owners either (a) payments of interest, principal or premium, if any, with respect to the Bonds or (b) certificates representing ownership interest in or other confirmation of ownership interest in the Bonds, or that they will so do on a timely basis or that DTC, DTC Direct Participants or DTC Indirect Participants will act in the manner described in this Official Statement. 1. DTC will act as securities depository for the Bonds (the "Securities"). The Securities will be issued as fully-registered securities registered in the name of Cede & Co. (DTC's partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered Security certificate will be issued for each maturity of the Securities, in the aggregate principal amount of such issue, and will be deposited with DTC. 2. DTC, the world's largesf depository, is a limited purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds and provides asset servicing for over 2 million issues of U.S. and non-U.S, equity issues, corporate and municipal debt issues, and money market instruments from over 85 countries that DTC's participants ("Direct Participants") deposit with DTC. DTC also facilitates the post-trade settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book-entry transfers and pledges between Direct Participants' accounts. This eliminates the need for physical movement of securities certificates. Direct Participants include both U.S. and non-U.S, securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is a wholly-owned subsidiary of The Depository Trust & Clearing Corporation ("DTCC'). DTCC, in turn, is owned by a number of Direct Participants of DTC and Members of the National Securities Clearing Corporation, Government Securities Clearing Corporation, MBS Clearing Corporation, and Emerging Markets Clearing Corporation, (NSCC, GSCC, MBSCC, and EMCC, also subsidiaries of DTCC), as well as by the New York Stock Exchange, Inc., the American Stock Exchange LLC, and the National Association of Securities Dealers, Inc. Access to the DTC system is also available to others such as both U.S. and non-U.S, securities brokers and dealers, banks, trust companies, and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). DTC has Standard & Poor's highest rating: AAA. The DTC Rules applicable to its Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www.dtcc.com. 3. Purchases of Securities under the DTC system must be made by or through Direct Participants, which will receive a credit for the Securities on DTC's records. The ownership interest of each actual purchaser of each Security ("Beneficial Owner") is in turn to be recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Securities are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in Securities, except in the event that use of the book-entry system for the Securities is discontinued. 4. To facilitate subsequent transfers, all Securities deposited by Direct Participants with DTC are registered in the name of DTC's partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Securities with DTC and their registration in the name of Cede & Co. or such other DTC nominee do not effect any change in beneficial Appendix G Page 1 ownership. DTC has no knowledge of the actual Beneficial Owners of the Securities; DTC's records reflect only the identity of the Direct Participants to whose accounts such Securities are credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers. 5. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. 6. Redemption notices shall be sent to DTC. If less than all of the Securities within an issue are being redeemed, DTC's practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. 7. Neither DTC nor Cede & Co. (nor any other DTC nominee) will consent or vote with respect to Securities unless authorized by a Direct Participant in accordance with DTC's Procedures. Under its usual procedures, DTC mails an Omnibus Proxy to the issuer as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts Securities are credited on the record date (identified in a listing attached to the Omnibus Proxy). 8. Redemption proceeds, distributions, and dividend payments on the Securities will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC's practice is to credit Direct Participants' accounts upon DTC's receipt of funds and corresponding detail information from the issuer or the paying agent or bond trustee, on payable date in accordance with their respective holdings shown on DTC's records. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Participant and not of DTC nor its nominee, the paying agent or bond trustee, or the issuer, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of redemption proceeds, distributions, and dividend payments to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of the issuer or the paying agent or bond trustee, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants. 9. DTC may discontinue providing its services as depository with respect to the Securities at any time by giving reasonable notice to the issuer or the paying agent or bond trustee. Under such circumstances, in the event that a successor depository is not obtained, Security certificates are required to be printed and delivered. 10. The issuer may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, Security certificates will be printed and delivered. Appendix G Page 2 Quint & Thimmig LLP 06/18/03 CONTINUING DISCLOSURE CERTIFICATE This CONTINUING DISCLOSURE CERTIFICATE (the "Disclosure Certificate") is executed and delivered by the CITY OF TUSTIN (the "City") in connection with the issuance of $. aggregate principal amount of the City's 2003 Refunding Water Revenue Bonds (the "Bonds"). The Bonds are being issued pursuant to an indenture of trust, dated as of August 1, 2003 (the "Indenture"), by and between the City and U.S. Bank National Association, as trustee (the "Trustee"). The City covenants and agrees as follows: Section 1. Purpose of the Disclosure Certificate. This Disclosure Certificate is being executed and delivered by the City for the benefit of the holders and beneficial owners of the Bonds and in order to assist the Participating Underwriter in complying with S.E.C. Rule 15c2- 12(b)(5). Section 2. Definitions. In addition to the definitions set forth in the Indenture, which apply to any capitalized term used in this Disclosure Certificate unless otherwise defined in this Section 2, the following capitalized terms shall have the following meanings: "Annual Report" shall mean any Annual Report provided by the City pursuant to, and as described in, Sections 3 and 4 of this Disclosure Certificate. "Dissemination Agent" shall mean U.S. Bank National Association, or any successor Dissemination Agent designated in writing by the City and which has filed with the City and the Trustee a written acceptance of such designation. "Listed Events" shall mean any of the events listed in Section 5(a) of this Disclosure Certificate. "National Repository" shall mean any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule. "Participating Underwriter" shall mean the original underwriter of the Bonds required to comply with the Rule in connection with offering of the Bonds. "Repository" shall mean each National Repository and each State Repository. "Rule" shall mean Rule 15c2-12(b)(5) adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as the same may be amended from time to time. "State Repository" shall mean any public or private repository or entity designated by the State of California as a state repository for the purpose of the Rule and recognized as such by the Securities and Exchange Commission. As of the date of this Disclosure Certificate, there is no State Repository. Section 3. Provision of Annual Reports. (a) The City shall, or upon written direction shall cause the Dissemination Agent to, not later than March 31 of each year (being the last day of the ninth month after the end of the 20015.03 City's fiscal year which ends on June 30), commencing with the report for the 2002-2003 fiscal year, provide to each Repository an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Certificate with a copy to the Trustee. Not later than fifteen (15) Business Days prior to said date, the City shall provide the Annual Report to the Dissemination Agent (if other than the City). The Annual Report may be submitted as a single document or as separate documents comprising a package, and may include by reference other information as provided in Section 4 of this Disclosure Certificate; provided that the audited financial statements of the City may be submitted separately from the balance of the Annual Report, and later than the date required above for the filing of the Annual Report if not available by that date. If the City's fiscal year changes, it shall give notice of such change to the Municipal Securities Rulemaking Board and each State Repository with a copy to the Trustee. The City shall provide a written certification with each Annual Report furnished to the Dissemination Agent and the Trustee to the effect that such Annual Report constitutes the Annual Report required to be furnished by the City hereunder. The Dissemination Agent and the Trustee shall have no duty or obligation to review such Annual Report. (b) If the City is unable to provide to the Repositories an Annual Report by the date required in subsection (a), the City shall send a notice to the Municipal Securities Rulemaking Board and each State Repository in substantially the form attached as Exhibit A. (c) The Dissemination Agent shall: (i) determine each year prior to the date for providing the Annual Report the name and address of each National Repository and each State Repository, if any; and (ii) if the Dissemination Agent is other than the City, file a report with the City certifying that the Annual Report has been provided pursuant to this Disclosure Certificate, stating the date it was provided and listing all the Repositories to which it was provided. Section 4. Content of Annual Reports. The City's Annual Report shall contain or incorporate by reference the following: (a) Audited Financial Statements prepared in accordance with generally accepted accounting principles as promulgated to apply to governmental entities from time to time by the Governmental Accounting Standards Board. If the City's audited financial statements are not available by the time the Annual Report is required to be filed pursuant to Section 3(a), the Annual Report shall contain unaudited financial statements in a format similar to the financial statements contained in the final Official Statement, and the audited financial statements shall be filed in the same manner as the Annual Report when they become available. (b) Unless otherwise provided in the audited financial statements filed on or prior to the annual filing deadline for Annual Reports provided for in Section 3 above, financial information and operating data with respect to the City for preceding fiscal year, substantially similar to that provided in the corresponding tables and charts in the official statement for the Bonds: [(i) Rates for Water Service; (ii) Water Consumption and Collections; (iii) Number of Services; and (iv) Ten Largest Users of Water.] Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City or related public entities, which have been submitted to each of the Repositories or the Securities and -2- Exchange Commission. If the document included by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. The City shall clearly identify each such other document so included by reference. (c) In addition to any of the information expressly required to be provided under this Disclosure Certificate, the City shall provide such further material information, if any, as may be necessary to make the specifically required statements, in the light of the circumstances under which they are made, not misleading. Section 5. Reporting of Significant Events. (a) Pursuant to the provisions of this Section 5, the City shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds, if material: (i) Principal and interest payment delinquencies. (ii) Non-payment related defaults. (iii) Unscheduled draws on debt service reserves reflecting financial difficulties. (iv) Unscheduled draws on credit enhancements reflecting financial difficulties. (v) Substitution of credit or liquidity providers, or their failure to perform. (vi) Adverse tax opinions or events affecting the tax-exempt status of the security. (vii) Modifications to rights of security holders. (viii) Conffngent or unscheduled bond calls. (ix) Defeasances. (x) Release, substitution, or sale of property securing repayment of the securities. (xi) Rating changes. (b) Whenever the City obtains knowledge of the occurrence of a Listed Event, the City shall as soon as possible determine if such event would be material under applicable Federal securities law. The Dissemination Agent shall have no responsibility for such determination and shall be entitled to conclusively rely on the City's determination. (c) If the City determines that knowledge of the occurrence of a Listed Event would be material under applicable Federal securities law, the City shall promptly file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository. Notwithstanding the foregoing, notice of Listed Events described in subsections (a)(viii) and (ix) need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to holders of affected Bonds pursuant to the Indenture. Section 6. Termination of Reporting Obligation. The City's obligations under this Disclosure Certificate shall terminate upon the earlier of the legal defeasance, prior prepayment or payment in full of all of the Bonds or the termination of the Indenture as set forth therein. If such termination occurs prior to the final maturity of the Bonds, the City shall promptly file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository with a copy to the Trustee. Section 7. Dissemination Agent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Certificate, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. The initial Dissemination Agent shall be U.S. Bank National Association Any Dissemination Agent may resign by providing ninety days' written notice to the City and the Trustee. Section 8. Amendment; Waiver. Notwithstanding any other provision of this Disclosure Certificate, the City may amend this Disclosure Certificate, and any provision of this Disclosure -3- Certificate may be waived, provided that the following conditions are satisfied (provided no amendment or waiver affecting the Dissemination Agent or the Trustee may be made without such parties' written consent): (a) if the amendment or waiver relates to the provisions of Sections 3(a) or 4, it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of an obligated person with respect to the Bonds, or type of business conducted; (b) the undertakings herein, as proposed to be amended or waived, would, in the opinion of nationally recognized bond counsel, have complied with the requirements of the Rule at the time of the primary offering of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances; and (c) the proposed amendment or waiver either (i) is approved by holders of the Bonds in the manner provided in the Indenture for amendments to the Indenture with the consent of holders, or (ii) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of the holders or beneficial owners of the Bonds. If the annual financial information or operating data to be provided in the Annual Report is amended pursuant to the provisions hereof, the first annual financial information filed pursuant hereto containing the amended operating data or financial information shall explain, in narrative form, the reasons for the amendment and the impact of the change in the type of operating data or financial information being provided. If an amendment is made to the undertaking specifying the accounting principles to be followed in preparing financial statements, the annual financial information for the year in which the change is made shall present a comparison between the financial statements or information prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. The comparison shall include a qualitative discussion of the differences in the accounting principles and the impact of the change in the accounting principles on the presentation of the financial information, in order to provide information to investors to enable them to evaluate the ability of the City to meet its obligations. To the extent reasonably feasible, the comparison shall be quantitative. A notice of the change in the accounting principles shall be sent to the Municipal Securities Rulemaking Board and each State Repository with a copy to the Trustee. Section 9. Additional Information. Nothing in this Disclosure Certificate shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Certificate or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Certificate. If the City chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Certificate, the City shall have no obligation under this Disclosure Certificate to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event. Section 10. Default. In the event of a failure of the City to comply with any provision of this Disclosure Certificate the Trustee, at the written direction of any Participating Underwriter or the holders of at least 25% aggregate principal amount of Outstanding Bonds, shall, but only to the extent moneys or other indemnity, satisfactory to the Trustee, has been furnished to the Trustee to hold it harmless from any loss, costs, liability or expense, including fees and expenses of its attorneys and any additional fees of the Trustee, or any holder or beneficial owner of the Bonds may, take such actions as may be necessary and appropriate, including -4- seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this Disclosure Certificate. A default under this Disclosure Certificate shall not be deemed an Event of Default under the Trust Agreement, and the sole remedy under this Disclosure Certificate in the event of any failure of the City to comply with this Disclosure Certificate shall be an action to compel performance. Section 11. Duties, Immunities and Liabilities of Dissemination Agent. All of the immunities, indemnities and exceptions from liability in the Indenture, insofar as they relate to the Trustee, shall apply to the Dissemination Agent in this Disclosure Certificate. The Dissemination Agent and the Trustee shall have only such duties as are specifically set forth in this Disclosure Certificate, and the City agrees to indemnify and save the Dissemination Agent and the Trustee, their officers, directors, employees and agents, harmless against any loss, expense and liabilities which they may incur arising out of or in the exercise or performance of its powers and duties hereunder, including the costs and expenses (including attorneys fees) of defending against any claim of liability, but excluding liabilities due to the Dissemination Agent's or the Trustee's respective negligence or willful misconduct. The Dissemination Agent shall be paid compensation by the City for its services provided hereunder in accordance with its schedule of fees as amended from time to time and all expenses, legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent and the Trustee shall have no duty or obligation to review any information provided to it by the City and shall not be deemed to be acting in any fiduciary capacity for the City, the Bond holders or any other party. The obligations of the City under this Section 11 shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. -5- Section 12. Beneficiaries. This Disclosure Certificate shall inure solely to the benefit of the City, the Trustee, the Dissemination Agent, the Participating Underwriter and holders and beneficial owners from time to time of the Bonds, and shall create no fights in any other person or entity. Date: August 7, 2003 CITY OF TUSTIN ACKNOWLEDGED: U.S. BANK NATIONAL ASSOCIATION, as Dissemination Agent By Name Title By Authorized Officer -6- EXHIBIT A NOTICE TO MUNICIPAL SECURITIES RULEMAKING BOARD AND EACH STATE REPOSITORY OF FAILURE TO FILE ANNUAL REPORT Name of Issuer: Name of Issue: Date of Issuance: City of Tustin $_ City of Tustin (Orange County, California) 2003 Refunding Water Revenue Bonds August 7, 2003 NOTICE IS HEREBY GIVEN that the City of Tustin (the "Issuer") has not provided an Annual Report with respect to the above-named Bonds as required by Section 6.17 of that certain Indenture, dated as of August 1, 2003, by and between the Issuer and the U.S. Bank National Association, as trustee. The Issuer anticipates that the Annual Report will be filed by Dated: CITY OF TUSTIN cc: Trustee By Name Title Quint & Thinunig LLP 06 / 18 / 03 FORM OF FINAL OPINION OF BOND COUNSEL [Letterhead of Quint & Thimmig LLP] August 7, 2003 City Council City of Tustin 300 Centennial Way Tustin, California 92780 OPINION: $ .... City of Tustin (Orange County, California) 2003 Refunding Water Revenue Bonds Members of the City Council: We have acted as bond counsel in connection with the issuance by the City of Tustin (the "City") of its $.__ 2003 Refunding Water Revenue Bonds (the "Bonds"), under the provisions of section 53570 et seq. of the California Government Code (the "Law"), an Indenture of Trust, dated as of August 1, 2003 (the "Indenture"), by and between the City and U.S. Bank ....... ' h it National Association, as trustee (the Trustee ), and Resolution No. , adopted by t e C y Council of the City on July 7, 2003 (the "Resolution"). We have examined the law and such certified proceedings and other papers as we deem necessary to render this opinion. As to questions of fact material to our opinion, we have relied upon representations of the City contained in the Resolution and in the Indenture and ir: the certified proceedings and certifications of public officials and others furnished to us, without undertaking to verify such facts by independent investigation. Based upon the foregoing, we are of the opinion, under existing law, that: 1. The City is a duly created and validly existing municipal corporation and general law city with the power to enter into the Indenture and to perform the agreements on its part contained therein. 2. The Indenture has been duly authorized, executed and delivered by the City and is valid, binding and enforceable against the City in accordance with its terms. 3. The Bonds constitute valid and binding special obligations of the City payable solely from Net Revenues of the Enterprise (as such terms are defined in the Indenture) and certain other amounts held under the Indenture, as described in the Indenture. 4. The interest on the Bonds is excluded from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations; it should be noted, however, that for the purpose 20015.03 City Council August 7, 2003 City of Tustin Page of computing the alternative minimum tax imposed on corporations (as defined for federal income tax purposes), such interest is taken into account in determining certain income and earnings. The opinions set forth in the preceding sentence are subject to the condition that the City comply with all requirements of the Internal Revenue Code of 1986 that must be satisfied subsequent to the delivery of the Bonds in order that such interest be, or continue to be, excluded from gross income for federal income tax purposes. The City has covenanted to comply with each such requirement. Failure to comply with certain of such requirements may cause the inclusion of interest on the Bonds in gross income for federal income tax purposes to be retroactive to the date of issuance of the Bonds. We express no opinion regarding other federal tax consequences arising with respect to the Bonds. 5. The interest on the Bonds is exempt from personal income taxation imposed by the State of California. The rights of the owners of the Bonds and the enforceability of the Bonds and the Indenture may be subject to bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' rights heretofore or hereafter enacted and may also be subject to the exercise of judicial discretion in appropriate cases. Respectfully submitted, Quint & Thimmig LLP 06/18/03 FORM OF FINAL OPINION OF DISCLOSURE COUNSEL [Letterhead of Quint & Thimmig LLP] August 7, 2003 City of Tustin 300 Centennial Way Tustin, California 92780 [UNDERWRITER] [MUNICIPAL BOND INSURER] Re: $___ City of Tustin (Orange County, California) 2003 Refunding Water Revenue Bonds Ladies and Gentlemen: We have acted as disclosure counsel in connection with the issuance by the City of Tustin (the "City"), of its $ City of Tustin (Orange County, California) 2003 Refunding Water Revenue Bonds, dated August 7, 2003 (the "Bonds"), pursuant to the provisions of section 53570 et seq. of the California Government Code (the "Law"), an Indenture of Trust, dated as of August 1, 2003 (the "Indenture"), by and between the City and U.S. Bank National Association, as trustee (the "Trustee"), and Resolution No. , adopted by the City Council of the City on July 7, 2003 (the "Resolution"). We have examined the law and such certified proceedings and other papers as we deem necessary to render this opinion. All capitalized terms used and not defined herein shall have the meanings assigned to such terms in the Indenture. The Bonds are being sold by the City to , as underwriter (the "Underwriter"), pursuant to competitive sale. This letter is being delivered in our capacity as disclosure counsel to the City and not as counsel to the Underwriter. In our capacity as disclosure counsel, we have examined the Official Statement of the City, dated July 22, 2003, relating to the Bonds (the "Official Statement"), the Continuing Disclosure Certificate of the City, dated August 7, 2003 (the "Continuing Disclosure Certificate"), and originals, or copies certified or otherwise identified to our satisfaction as being true copies of the originals, of such proceedings of the City, certificates of the City and others and such other documents as we have deemed necessary for the purposes of this letter. As to questions of fact material to our opinion, we have relied upon representations of the City contained in the Indenture and in the certified proceedings and other certifications of public officials furnished to us, without undertaking to verify the same by independent investigation. 20015.03 City of Tustin [UNDERWRITER] [MUNICIPAL BOND INSURER] August 7, 2003 Page 2 Based upon our examination we are of the opinion, under existing law, that: (i) although we are not passing upon and do not assume any responsibility for the accuracy, completeness or fairness of any of the statements contained in the Official Statement and make no representation that we have independently verified the accuracy, completeness or fairness of any such statements, during the course of serving as Disclosure Counsel in connection with the issuance of the Bonds, no information came to our attention which caused us to believe that the Official Statement, as of its date (except for any financial or statistical or engineering data or forecasts, numbers, charts, estimates, projections, assumptions or expressions of opinion or any information about book-entry or The Depository Trust Company or , as municipal bond insurer, included therein, as to which no opinion or view is expressed), contained any untrue statement of a material fact or omitted to state any material fact required to be stated therein or necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading; (ii) amended; it is not necessary to register the Bonds under the Securities Act of 1933, as (iii) the Indenture is exempt from qualification under the Trust Indenture Act of 1939, as amended; and (iv) the provisions of the Continuing Disclosure Certificate comply with the requirements of Rule 15c2-12 promulgated under the Securities Act of 1934. This letter is intended for the information solely of the addressees hereof and solely for the purposes of the transactions contemplated by the Official Statement and is not to be relied upon by any other person or entity, or for any other purpose, or quoted in whole or in part, or otherwise referred to, in any document, or to be filed with any governmental or other administrative agency or other person or entity for any purpose without our prior written consent. We do not undertake to advise you of matters which may come to our attention subsequent to the date hereof which may affect our conclusions expressed herein. Respectfully submitted, Quint & Thimmig LLP 06/18/03 NOTICE OF INTENTION TO SELL BONDS (Approximate) CITY OF TUSTIN (Orange County, California) 2003 Refunding Water Revenue Bonds NOTICE IS HEREBY GIVEN, pursuant to section 53692 of the California Government Code, that electronic and fax proposals will be received by representatives of the City of Tustin, California (the "City"), at the offices of Gardner, Underwood & Bacon LLC, 12121 Wilshire Boulevard, Suite 207, Los Angeles, CA 90025, on TUESDAY, JULY 22, 2003 at 10:00 A.M. (Pacific time), for the purchase of $. (approximat,e,) aggregate principal amount of the City's 2003 Refunding Water Revenue B---~nds (the "Bonds ). The Bonds will be dated as of their date of delivery, and will be payable as to interest from their date at the rate or rates to be fixed upon the sale thereof. The City has caused to be prepared an Official Notice of Sale and a Preliminary Official Statement for the Bonds, copies of which will be furnished on request made to the financial advisor to the Agency, Gardner, Underwood & Bacon LLC, 12121 Wilshire Boulevard, Suite 207, Los Angeles, CA 90025, Telephone: (310) 442-1200; Telecopier: (310) 442-1208. The City may postpone the date or change the time of sale to any subsequent date or any other time by providing notification through the Bond Buyer Wire, 24 hours prior to the scheduled date. Dated: July 10, 2003 [To be published in The Bond Buyer on Monday, July 7, 2003, to be arranged by Quint & Thimmig LLP] 20015.03 Quint & Thinunig LLP 06 / 18 / 03 OFFICIAL NOTICE OF SALE $ (Approximate) CITY OF TUSTIN (Orange County, California) 2003 Refunding Water Revenue Bonds NOTICE IS HEREBY GIVEN that proposals will be received by representatives of the City of Tustin, California (the "City"), for the purchase of $. (approximate, subject to change) aggregate principal amount of the City's 2003 Refunding Water Revenue Bonds (the "Bonds"), more particularly described below. DATE AND TIME OF BID: Tuesday, July 22, 2003, at 10:00 A.M. (Pacific Time). PLACE OF BIDS: Offices of Gardner, Underwood & Bacon LLC, 12121 Wilshire Boulevard, Suite 207, Los Angeles, California. SUBMISSION OF BIDS: Bids may be submitted (for receipt not later than the time set forth above): (1) by telecopy to the City's financial advisor at (310) 442-1208; or (2) electronically through the I-Deal LLC BiDCOMP/PARITY<) system. See "FORM OF BID" herein. All bids must be accompanied by a good faith deposit as more fully described below under the caption "GOOD FAITH DEPOSIT." This Official Notice of Sale is not a part of the POS (defined below). The inclusion of this Official Notice of Sale as an attachment to the POS is for purposes of convenience only. RIGHT OF CANCELLATION OF SALE BY CITY: The City reserves the right, in its sole discretion, at any time to cancel the public sale of the Bonds. In such event, the City shall cause notice of cancellation of this invitation for bids and the public sale of the Bonds to be communicated through Bond Buyer Wire as promptly as practicable. However, no failure to publish such notice or any defect or omission therein shall affect the cancellation of the public sale of the Bonds. RIGHT TO MODIFY OR AMEND: The City reserves the right, in its sole discretion, to modify or amend this Official Notice of Sale including, but not limited to, the right to adjust and change the principal amount and principal amortization schedule of the Bonds being offered, however, such modifications or amendments shall be made not later than 10:00 A.M., California time, on the business day prior to the bid opening and communicated through Bond Buyer Wire. RIGHT OF POSTPONEMENT BY CITY: The City reserves the right, in its sole discretion, to postpone, from time to time, the date established for the receipt of bids. Any such 20015.03 Quint & Thimmig LLP 06/18/03 INDENTURE OF TRUST by and between the CITY OF TUSTIN and U.S. BANK NATIONAL ASSOCIATION, as Trustee Dated as of August 1, 2003 Relating to the $. City of Tustin (Orange County, California) 2003 Refunding Water Revenue Bonds 20015.03 TABLE OF CONTENTS Section 1.01. Section 2.01. Section 2.02. Section 2.03. Section 2.04. Section 2.05. Section 2.06. Section 2.07. Section 2.08. Section 2.09. Section 2.10. Page ARTICLE I DEFINITIONS; RULES OF CONSTRUCTION; EQUAL SECURITY Definitions ............................................................................................................................................. 3 ARTICLE II THE BONDS Authorization of the Bonds..... ......................................................................................................... 12 Terms of the Bonds ............................................................................................................................ 12 Form of Bonds .................................................................................................................................... 13 Execution of Bonds ............................................................................................................................ 13 Transfer of Bonds ............................................................................................................................... 13 Exchange of Bonds ............................................................................................................................. 13 Temporary Bonds ............................................................................................................................... 13 Bond Registration Books ................................................................................................................... 14 Bonds Mutilated, Lost, Destroyed or Stolen ................................................................................. 14 Book-Entry System ............................................................................................................................. 14 ARTICLE III ISSUE OF BONDS; APPLICATION OF PROCEEDS; COSTS OF ISSUANCE FUND Section 3.01. Issuance of Bonds ............................................................................................................................... 17 Section 3.02. Application of Proceeds of Bonds ................................................................................................... 17 Section 3.03. Establishment and Application of Costs of Issuance Fund ........................................................ 17 Section 3.04. Validity of Bonds ................................................................................................................................ 18 Section 4.01. Section 4.02. Section 4.03. Section 4.04. Section 4.05. ARTICLE IV REDEMPTION OF BONDS Terms of Redemption ........................................................................................................................ 19 Selection of Bonds for Redemption ................................................................................................. 19 Notice of Redemption ........................................................................................................................ 20 Partial Redemption of Bonds ........................................................................................................... 21 Effect of Redemption ......................................................................................................................... 21 Section 5.01. Section 5.02. Section 5.03. Section 5.04. Section 5.05. Section 5.06. Section 5.07. ARTICLE V GROSS REVENUES; NET REVENUES Pledge and Assignment; Gross Revenue Fund; Revenue Fund ................................................ 22 Allocation of Net Revenues .............................................................................................................. 23 Application of Interest Account ...................................................................................................... 23 Application of Principal Account .................................................................................................... 23 Application of Bond Reserve Account ........................................................................................... 25 Application of Redemption Fund ................................................................................................... 26 Investment of Moneys in Funds and Accounts ............................................................................ 26 Section 6.01. Section 6.02. Section 6.03. ARTICLE VI COVENANTS OF THE AUTHORITY; SPECIAL TAX COVENANTS Punctual Payment .............................................................................................................................. 28 Extension of Payment of Bonds ....................................................................................................... 28 Discharge of Claims ........................................................................................................................... 28 -i- Section 6.04. Section 6.05. Section 6.06. Section 6.07. Section 6.08. Section 6.09. Section 6.10. Section 6.11. Section 6.12. Section 6.13. Section 6.14. Section 6.15. Section 6.16. Section 6.17. Section 7.01. Section 7.02. Section 7.03. Section 7.04. Section 7.05. Section 7.06. Section 8.01. Section 8.02. Section 8.03. Section 8.04. Section 8.05. Section 8.06. Section 8.07. Section 8.08. Section 8.09. Section 8.10. Section 9.01. Section 9.02. Section 9.03. Section 9.04. Section 9.05. Section 9.06. Section 9.07. Section 10.01. Section 10.02. Section 10.03. Section 10.04. Operation of Enterprise in Efficient and Economical Manner ................................................... 28 Against Encumbrance ....................................................................................................................... 28 Records and Accounts ....................................................................................................................... 29 Rates and Charges .............................................................................................................................. 29 Limitations on Future Obligations Secured by Net Revenues .................................................. 30 Further Assurances ............................................................................................................................ 31 Waiver of Laws ................................................................................................................................... 31 Private Activity Bond Limitation .................................................................................................... 31 Private Loan Financing Limitation ................................................................................................. 32 Federal Guarantee Prohibition ........................................................................................................ 32 Rebate Requirement ........................................................................................................................... 32 No Arbitrage ....................................................................................................................................... 32 Maintenance of Tax-Exemption ....................................................................................................... 32 Continuing Disclosure ....................................................................................................................... 32 ARTICLE VII MAINTENANCE, TAXES, INSURANCE AND CONDEMNATION Maintenance and Operation of the Enterprise .............................................................................. 33 Taxes, Assessments, Other Governmental Charges and Utility Charges ................................ 33 Insurance Required ............................................................................................................................ 33 Worker's Disability Compensation Act ......................................................................................... 34 Insurers; Policy Forms and Loss Payees ........................................................................................ 34 Disposition of Insurance and Condemnation Proceeds .............................................................. 35 ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES OF BONDOWNERS Events of Default ................................................................................................................................ 36 Acceleration of Maturities ................................................................................................................ 36 Application of Net Revenues and Other Funds After Default .................................................. 37 Trustee to Represent Bondowners .................................................................................................. 38 Bondowners' Direction of Proceedings .......................................................................................... 38 Limitation on Bondowners' Right to Sue ....................................................................................... 38 Absolute Obligation of City ............................................................................................................. 39 Termination of Proceedings ............................................................................................................. 39 Remedies Not Exclusive .................................................................................................................... 39 No Waiver of Default ........................................................................................................................ 39 ARTICLE IX THE TRUSTEE Appointment of Trustee; Duties, Immunities and Liabilities of Trustee ................................. 40 Merger or Consolidation ................................................................................................................... 41 Liability of Trustee ............................................................................................................................. 41 Right of Trustee to Rely on Documents ......................................................................................... 42 Preservation and Inspection of Documents .................................................................................. 43 Compensation of Trustee .................................................................................................................. 43 Indemnification ................................................................................................................................... 43 ARTICLE X MODIFICATION OR AMENDMENT OF THE INDENTURE Amendments Permitted .................................................................................................................... 44 Effect of Supplemental Indenture ................................................................................................... 45 Endorsement of Bonds; Preparation of New Bonds .................................................................... 45 Amendment of Particular Bonds ..................................................................................................... 45 -ii- Section 11.01. Section 11.02. Section 11.03. Section 11.04. ARTICLE XI DEFEASANCE Discharge of Indenture ...................................................................................................................... 46 Discharge of Liability on Bonds ...................................................................................................... 46 Deposit of Money or Securities with Trustee ................................................................................ 46 Payment of Bonds After Discharge of Indenture ......................................................................... 47 ARTICLE XII MUNICIPAL BOND INSURANCE PROVISIONS Section 13.01. Section 13.02. Section 13.03. Section 13.04. Section 13.05. Section 13.06. Section 13.07. Section 13.08. Section 13.09. Section 13.10. Section 13.11. Section 13.12. Section 13.13. Section 13.14. Section 13.15. ARTICLE XIII MISCELLANEOUS Liability of City Limited to Net Revenues ..................................................................................... 49 Successor Is Deemed Included in All References to Predecessor ............................................. 49 Limitation of Rights to Parties and Bondowners ......................................................................... 49 Waiver of Notice ................................................................................................................................. 49 Destruction of Bonds ......................................................................................................................... 49 Severability of Invalid Provisions ................................................................................................... 49 Notice to City and Trustee ................................................................................................................ 49 Evidence of Rights of Bondowners ................................................................................................. 50 Disqualified Bonds ............................................................................................................................. 50 Money Held for Particular Bonds ................................................................................................... 50 Funds and Accounts .......................................................................................................................... 50 Article and Section Headings and References .............................................................................. 51 Waiver of Personal Liability ............................................................................................................. 51 Execution in Several Counterparts ................................................................................................. 51 Governing Law ................................................................................................................................... 51 EXHIBIT A - FORM OF BOND -iii- INDENTURE OF TRUST THIS INDENTURE OF TRUST, is dated of August 1, 2003, by and between the CITY OF TUSTIN, a municipal corporation and general law city organized and existing under the constitution and laws of the State of California (the "City"), and U.S. BANK NATIONAL ASSOCIATION, a national banking association organized and existing under the laws of the United States of America, with a corporate trust office in Los Angeles, California, and being qualified to accept and administer the trusts hereby created (the "Trustee"); WITNESSETH: WHEREAS, the City has entered into an agreement entitled "Orange County Well Construction Program Agreement," dated as of February 18, 1992, by and between the Orange County Water District (the "District") and the City (the "Vandenberg Well Agreement"), for the purpose of financing certain improvements to the City's municipal water enterprise (the "Enterprise"); WHEREAS, the City has also entered into an agreement entitled "Agreement between Orange County Water District and the City of Tustin for the Construction, Operation and Acquisition of a Groundwater Desalter Project," dated as of February 18, 1992, as supplemented on May 13, 1992, as amended on June 16, 1993, and as further amended on October 18, 2000 (the "District Desalter Agreement"), for the purpose of financing certain improvements to the Enterprise; WHEREAS, the City has also entered into an agreement entitled "Tustin Desalter Project Joint Participation Agreement for Recovery and Utilization of Contaminated Groundwater between the Metropolitan Water District of Southern California, the Municipal Water District of Orange County, the Orange County Water District, the East Orange County Water District and the City of Tustin,' dated as of December 8, 1992 (the "State Desalter Agreement"), for the purpose of financing certain improvements to the Enterprise; WHEREAS, the City has also caused to be executed and delivered its $11,500,000 City of Tustin, Orange County, California, Water System Revenue Certificates of participation, 1993 Series (the "1993 Certificates"), for the purpose of financing and refinancing certain improvements to the Enterprise; WHEREAS, the 1993 Certificates represent undivided, fractional interests in purchase payments (the "1993 Purchase Payments") made by the City under an installment purchase agreement, dated as of April 1, 1993, by and between the City of Tustin Water Corporation and the City (the "1993 Agreement"); WHEREAS, the City has also entered into an agreement entitled "Orange County Well Construction Program Agreement," dated as of October 21, 1996, by and between the District and the City (the "Well #4 Agreement"), for the purpose of financing certain improvements to the Enterprise; WHEREAS, interest rates are currently at historically low levels and the City can reduce its aggregate debt service obligations under the Vandenberg Well Agreement, the District Desalter Agreement, the State Desalter Agreement, the 1993 Agreement and the Well #4 Agreement and can eliminate the administrative burden of maintaining multiple agreements by providing for the prepayment of its obligations under the Vandenberg Well Agreement, the District Desalter Agreement, the State Desalter Agreement, the 1993 Agreement (and thereby providing for the reftmding of the 1993 Certificates) and the Well #4 Agreement; WHEREAS, section 53570 et seq. of the California Government Code (the "Refunding Bond Law") authorizes the City to issue its refunding revenue bonds for the purpose of refunding revenue obligations of the City such as the Vandenberg Well Agreement, the District Desalter Agreement, the State Desalter Agreement, the 1993 Agreement and the Well #4 Agreement; WHEREAS, the City, after due investigation and deliberation, has determined that it is in the interests of the City at this time to provide for the issuance of bonds under the Refunding Bond Law to provide for the prepayment of its obligations under the Vandenberg Well Agreement, the District Desalter Agreement, the State Desalter Agreement, the 1993 Agreement (and thereby providing for the refunding of the 1993 Certificates) and the Well #4 Agreement, by providing for the issuance of its City of Tustin (Orange County, California), 2003 Refunding Water Revenue Bonds (the "Bonds") under the Refunding Bond Law to for such purposes; WHEREAS, in order to provide for the authentication and delivery of the Bonds, to establish and declare the terms and conditions upon which the Bonds are to be issued and secured and to secure the payment of the principal thereof and premium (if any) and of the interest thereon, the City Council of the City has authorized the execution of this Indenture; WHEREAS, all Bonds issued under this Indenture will be secured by a pledge of the Net Revenues, as defined herein, and certain other moneys and securities held by the Trustee hereunder; and WHEREAS, all acts and proceedings required by law necessary to make the Bonds, when executed by the City, authenticated and delivered by the Trustee and duly issued, the valid, binding and legal special obligations of the City, and to constitute this Indenture a valid and binding agreement for the uses and purposes herein set forth, in accordance with its terms, have been done and taken; and the execution and delivery of this Indenture have been in all respects duly authorized. NOW, THEREFORE, THIS INDENTURE WITNESSETH, that in order to secure the payment of the principal of and premium (if any) and interest on all Bonds at any time issued and Outstanding under this Indenture, according to their tenor, and to secure the performance and observance of all the covenants and conditions therein and herein set forth, and to declare the terms and conditions upon and subject to which the Bonds are to be issued and received, and in consideration of the premises and of the mutual covenants herein contained and of the purchase and acceptance of the Bonds by the owners thereof, and for other valuable consideration the receipt and sufficiency of which is hereby acknowledged, the City does hereby covenant and agree with the Trustee, for the benefit of the respective owners from time to time of the Bonds, as follows: -2- ARTICLE I DEFINITIONS; RULES OF CONSTRUCTION; EQUAL SECURITY Section 1.01. Definitions. Unless the context otherwise requires, the terms defined in this Section 1.01 shall for all purposes of this Indenture and of any Supplemental Indenture and of any certificate, opinion, request or other documents herein mentioned, have the meanings herein specified, to be equally applicable to both the singular and plural forms of any of the terms herein defined. "Authorized Representative" means, with respect to the City, the City Manager, the Finance Director or any other person designated as an Authorized Representative of the City by a Certificate of the City signed by the City Manager or the Finance Director and filed with the Trustee. "Bond Registration Books" means the books maintained by the Trustee pursuant to Section 2.08 for the registration and transfer of ownership of the Bonds. "Bond Reserve Account" means the account by that name in the Revenue Fund so designated and established pursuant to Section 5.02. "Bond Reserve Account Requirement" means, as of any date of calculation, Maximum Aggregate Annual Debt Service on the Bonds. "Bonds" means the City's 2003 Refunding Water Revenue Bonds, issued and at any time Outstanding hereunder. "Bond Year" means any twelve-month period commencing on April 2 in a year and ending on the next succeeding April 1, both dates inclusive; provided, however, that the first Bond Year shall commence on the Closing Date relating to the Bonds and shall end on April 1, 2004. "Business Day" means a day of the year on which banks in Los Angeles, California, are not required or authorized to remain closed and on which The New York Stock Exchange is not closed. "Certificate," "Statement," "Request," "Requisition" and "Order" of the City mean, respectively, a written certificate, statement, request, requisition or order signed in the name of the City by an Authorized Representative of the City. Any such instrument and supporting opinions or representations, if any, may, but need not, be combined in a single instrument with any other instrument, opinion or representation, and the two or more so combined shall be read and construed as a single instrument. "City" means the City of Tustin, a municipal corporation and general law city organized and existing under the constitution and laws of the State, and any successor thereto. "City Council" means the City Council of the City. "Closing Date" means the date upon which there is an exchange of the Bonds for the proceeds representing the purchase of the Bonds by the Original Purchaser thereof. -3- "Code" means the Internal Revenue Code of 1986 as in effect on the Closing Date, or as it may be amended to apply to obligations issued on the Closing Date, together with applicable temporary and final regulations promulgated under the Code. "Continuing Disclosure Certificate" means that certain Continuing Disclosure Certificate executed by the City and dated the date of issuance and delivery of the Bonds, as originally executed and as it may be amended from time to time in accordance with the terms thereof. "Costs of Issuance" means all expenses directly or indirectly payable by the City and related to the authorization, issuance, sale and delivery of Bonds, including but not limited to advertising and printing costs, costs of preparation and reproduction of documents, filing and recording fees, initial fees and charges of the Trustee, compensation, fees and expenses of the City and the Trustee and their respective counsel, compensation to any financial consultants or underwriters, legal fees and expenses, rating agency fees, bond insurance fees, fees and charges for preparation, execution, transportation and safekeeping of Bonds, and any other cost, charge or fee in connection with the original issuance of Bonds. "Costs of Issuance Fund" means the fund so designated and established pursuant to Section 3.03. "Debt Service" means, during any period of computation, the amount obtained for such period by totaling the following amounts: (a) The principal amount of all Outstanding Serial Bonds coming due and payable by their terms in such period; (b) The minimum principal amount of all Outstanding Term Bonds scheduled to be redeemed by operation of Mandatory Sinking Account Payments in such period, together with any premium thereon; and (c) The interest which would be due during such period on the aggregate principal amount of Bonds which would be Outstanding in such period if the Bonds are retired as scheduled, but deducting and excluding from such aggregate amount the amount of Bonds no longer Outstanding. "Defeasance Obligations" means: (a) cash; (b) non-callable Federal Securities (including State and Local Government Securities); (c) direct obligations of the United States of America which have been stripped by the Department of the Treasury' of the United States of America; (d) CATS, TIGRS and similar securities; (e) bonds, debentures, notes or other evidence of indebtedness issued or guaranteed by any of the following federal agencies and provided such obligations are backed by the full faith and credit of the United States of America: (i) direct obligations or fully guaranteed certificates of beneficial ownership of the U.S. Export-Import Bank; (ii) certificates of beneficial ownership of the Farmers Home Administration; (iii) obligations of the Federal Financing Bank; (iv) participation certificates of the General Services Administration; (v) guaranteed Title XI financings of the U.S. Maritime Administration; (vii) New Communities debentures; (vii) U.S. government guaranteed public housing notes and bonds; and (viii) project notes and local authority bonds of the U.S. Department of Housing and Urban Development; and (f) pre-refunded municipal bonds rated "Aaa" by Moody's and "AAA" by S&P; provided, however, pre-refunded municipal bonds rated by S&P only (i.e., no Moody's rating) are acceptable if such pre-refunded municipal bonds were pre-refunded with cash, direct U.S. or U.S. guaranteed obligations or AAA rated pre-refunded municipal bonds. "District" means the Orange County Water District. -4- "District Desalter Agreement" means that certain agreement entitled "Agreement between Orange County Water District and the City of Tustin for the Construction, Operation and Acquisition of a Groundwater Desalter Project," dated as of February 18, 1992, as supplemented on May 13, 1992, as amended on June 16, 1993, and as further amended on October 18, 2000, relating to the financing certain improvements to the Enterprise. "Enterprise" means any and all facilities, properties and improvements at any time controlled or operated by the City used or pertaining to the supply of water, consisting of the entire water production and distribution enterprise of the City, including all additions, extensions, expansions, improvements and betterments thereto and equippings thereof and any necessary lands, rights of way and other real and personal property useful in connection therewith, but exclusive of any portion of the existing system not required for the continued operation thereof; provided, however, that to the extent the City is not the sole owner of an asset or property, or lessee thereof from the City, only the City's ownership interest in such asset or property or leasehold interest therein from the City, shall be considered a part of the Enterprise. "Escrow Agreement" means the Escrow Deposit and Trust Agreement, dated the Closing Date, by and between the City and the Escrow Bank, with respect to the establishment and administration of the Escrow Fund for the purpose of providing for payment of the principal of, interest on and redemption premium due with respect to the 1993 Certificates. "Escrow Bank" means U.S. Bank National Association, a national banking association organized and existing under and pursuant to the laws of the United States of America. "Escrow Fund" means the Escrow Fund established and held by the Escrow Bank pursuant to the Escrow Agreement. "Event of Default" means any of the events of default described in Section 8.01. "Federal Securities" means direct and general obligations of the United States of America, or those which are unconditionally guaranteed as to principal and interest by the same. "Fiscal Year" means the period commencing on July 1 of each year and terminating on the next succeeding June 30. "Gross Revenue Fund" means the fund by that name established and held by the City pursuant to Section 5.01(b). "Gross Revenues" means all gross charges received for, and all other gross income and revenues derived by the City from, the operation of the Enterprise or otherwise arising from the Enterprise, including but not limited to (a) all fees and charges received by the City for the services of the Enterprise, (b) charges received by the City for water connections, and (c) all receipts derived from the investment of such income or revenues. "Indenture" means this Indenture of Trust, as originally executed or as it may from time to time be supplemented, modified or amended by any Supplemental Indenture pursuant to the provisions hereof. "Independent Accountant" means any certified public accountant or firm of such accountants appointed and paid by the City, and who, or each of whom: -5- (a) is in fact independent and not under domination of the City or the City; (b) does not have any substantial interest, direct or indirect, with the City or the City; and (c) is not connected with the City or the City as an officer or employee of the City or the City, but who may be regularly retained to make annual or other audits of the books of or reports to the City or the City. "Information Services" means Financial Information, Inc.'s "Daily Called Bond Service," 30 Montgomery Street, 10th Floor, Jersey City, New Jersey 07302, Attention: Editor; Mergent/FIS, Inc., 5250-77 Center Drive, Charlotte, North Carolina 28217, Attention: Called Bond Dept.; Kenny S&P, 55 Water Street, New York, New York 10041, Attention: Notification Department; and, in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other services providing information with respect to called bonds as the City may designate in a Certificate of the City delivered to the Trustee. "Insurance and Condemnation Proceeds Fund" means the fund by that name established pursuant to Section 7.06. "Insurance Consultant" means a person (which may be the City's or the City's insurance agent or broker) having experience and a favorable reputation in consulting on the insurance requirements of water utilities in the State of the general size and character of the Enterprise, selected by the City. "Interest Account" means the account by that name in the Revenue Fund established pursuant to Section 5.02. "Interest Payment Date" means April 1 and October 1 in each year, beginning October 1, 2003, and continuing so long as any Bonds remain Outstanding. "Maintenance and Operation Costs" means the reasonable and necessary costs of maintaining and operating the Enterprise, calculated based upon accounting principles consistently applied, including (among other things) the reasonable expenses of management, personnel, services, equipment, repair and other expenses necessary to maintain and preserve the Enterprise in good repair and working order, and reasonable amounts for administration, overhead, insurance, taxes (if any) and other similar costs, but excluding in all cases depreciation and obsolescence charges or reserves therefor and amortization of intangibles or other bookkeeping entries of a similar nature. "Maintenance and Operation Fund" means the fund by that name established and held by the City pursuant to Section 5.01(c). "Mandatory Sinking Account Payment" means the amount required by this Indenture or any Supplemental Indenture to be paid by the City on any single date for the retirement of Term Bonds. "Maximum Aggregate Annual Debt Service" means, as of the date of calculation, the maximum amount of Debt Service for the current or any future Bond Year with respect to all Bonds and any Parity Obligations Outstanding. "Moody's" means Moody's Investors Service, New York, New York, or its successors. -6- "Municipal Bond Insurance Policy" means the municipal bond insurance policy issued by the Municipal Bond Insurer insuring the payment, when due, of the principal of and interest on the Bonds as provided therein. "Municipal Bond Insurer" means "Net Proceeds" means the par amount of the Bonds plus accrued interest and premium, if any, less the amount of any underwriter's and original issue discount, less the proceeds applied to pay Costs of Issuance, and less the amount of proceeds deposited in the Bond Reserve Account. "Net Revenues" means, with respect to any period, the amount of the Gross Revenues received during such period less the amount of Maintenance and Operation Costs becoming payable during such period. "1993 Agreement" means that certain installment purchase agreement, dated as of April 1, 1993, by and between the City and the Corporation. "1993 Certificates" means $11,500,000 Water System Revenue Certificates of Participation, 1993 Series, representing interests in the installment payments to be made by the City under the 1993 Agreement. "1993 Trust Agreement" means that certain trust agreement, dated as of April 1, 1993, by and among the City, the Corporation and Bank of America National Trust and Savings Association, as trustee, relating to the 1993 Certificates. "Optional Redemption Account" means the account by that name in the Redemption Fund established pursuant to Section 5.06. "Original Purchaser" means the first purchaser of the Bonds from the City. "Outstanding," when used as of any particular time with reference to Bonds, means all Bonds theretofore executed, issued and delivered by the City under this Indenture except: (a) Bonds theretofore canceled by the Trustee or surrendered to the Trustee for cancellation; (b) Bonds paid or deemed to have been paid within the meaning of Section 11.01; and (c) Bonds in lieu of or in substitution for which other Bonds shall have been executed, issued and delivered by the City pursuant to this Indenture or any Supplemental Indenture. "Owner" or "Bond Owner", when used with respect to any Bond, means the person in whose name the ownership of such Bond shall be registered on the Bond Registration Books. "Parity Obligations" means indebtedness or other obligations of the City (including leases and installment sale agreements) hereafter issued or incurred and secured by a pledge of and lien on Net Revenues equally and ratably with the Bonds. "Participating Underwriter" shall have the meaning ascribed thereto in the Continuing Disclosure Certificate. -7- "Permitted Investments" means any of the following which at the time of investment are legal investments under the laws of the State for the moneys proposed to be invested therein and are consistent with the City's investment policies, but only to the extent that the same are acquired at Fair Market Value (provided the Trustee may rely upon the Request of the City directing investment hereunder as a determination that such investment is a Permitted Investment): (a) Federal Securities; (b) bonds, debentures, notes or other evidence of indebtedness issued or guaranteed by any of the following federal agencies and provided such obligations are backed by the full faith and credit of the United States of America (stripped securities are only permitted if they have been stripped by the agency itself): (i) direct obligations or fully guaranteed certificates of beneficial ownership of the U.S. Export-Import Bank (Eximbank), (ii) certificates of beneficial ownership of the Farmers Home Administration; (iii) obligations of the Federal Financing Bank, (iv) debentures of the Federal Housing Administration (FHA); (v) participation certificates of the General Services Administration; (vi) guaranteed mortgage-backed bonds or guaranteed pass-through obligations (participation certificates) of the Government National Mortgage Association (GNMA); (vii) guaranteed Title XI financings of the U.S. Maritime Administration; and (viii) project notes, local authority bonds, new communities debentures (U.S. government guaranteed debentures) or U.S. public housing notes and bonds (U.S. government guaranteed public housing notes and bonds) of the U.S. Department of Housing and Urban Development (HUD); (c) bonds, debentures, notes or other evidence of indebtedness issued or guaranteed by any of the following non-full faith and credit U.S. government agencies (stripped securities are only permitted if they have been stripped by the agency itself): (i) senior debt obligations of the Federal Home Loan Bank System; (ii) participation certificates or senior debt obligations of the Federal Home Loan Mortgage Corporation (FHLMC); (iii) mortgaged-backed securities and senior debt obligations of the Federal National Mortgage Association (FNMA); (iv) senior debt obligations of the Student Loan Marketing Association (SLMA); (v) obligations of the Resolution Funding Corporation (REFCORP), and (v) consolidated systemwide bonds and notes of the Farm Credit System; (d) money market funds registered under the Federal Investment Company Act of 1940, whose shares are registered under the Federal Securities Act of 1933, and having a rating by S&P of "AAAm-G' or "AAAm" and, if rated by Moody's, having a rating by Moody's of "Aaa." including money market funds from which the Trustee or its affiliates derive a fee for investment advisory or other services to the fund; (e) certificates of deposit secured at all times by collateral described in (a) or (b) above, issued by commercial banks, savings and loan associations or mutual savings banks (such collateral must be held by a third party and the Trustee must have a perfected first security interest in such collateral); (f) certificates of deposit, savings accounts, deposit accounts or money market deposits which are fully insured by the Federal Deposit Insurance Corporation, including those of the Trustee or its affiliates; (g) commercial paper rated, at the time of purchase, "Prime-l" by Moody's and "A-l+' or better by S&P; -8- (h) bonds or notes issued by any state or municipality which, at the time of purchase, are rated by Moody's and S&P in one of the two highest long term rating categories assigned by such agencies; (i) federal funds or bankers acceptances with a maximum term of one year of any bank which has an unsecured, uninsured and unguaranteed obligation rating of "Prime-l" or "A3" or better by Moody's and "A-I+" or better by S&P; (j) The Local Agency Investment Fund of the State of California, created pursuant to section 16429.1 of the California Government Code, to the extent the Trustee is authorized to register such investment in its name; and (k) any other investments permitted in writing by the Municipal Bond Insurer. "Principal Account" means the account by that name in the Revenue Fund established pursuant to Section 5.02. "Principal Payment Date" means April 1 in each year, beginning April 1, 2004, and continuing so long as any Bonds remain Outstanding. "Qualified Bond Reserve Account Credit Instrument" means an irrevocable standby or direct-pay letter of credit or surety bond issued by a commercial bank or insurance company and deposited with the Trustee pursuant to Section 5.05, provided that all of the following requirements are met as of the time of delivery thereof to the Trustee: (a) the long-term credit rating of such bank or insurance company is in the highest rating category by Moody's or S&P, or the claims paying ability of such insurance company is rated in the highest rating category by A.M. Best & Company; (b) such letter of credit or surety bond has a term of at least twelve (12) months; (c) such letter of credit or surety bond has a stated amount at least equal to the portion of the Bond Reserve Account Requirement with respect to which funds are proposed to be released pursuant to Section 5.05; and (iv) the Trustee is authorized pursuant to the terms of such letter of credit or surety bond to draw thereunder an amount equal to any deficiencies which may exist from time to time in the Interest Account or the Principal Account for the purpose of making payments required pursuant to Sections 5.03 and 5.04. "Record Date" means the fifteenth (15th) calendar day of the month immediately preceding an Interest Payment Date. "Redemption Fund" means the fund by that name established pursuant to Section 5.06. "Redemption Price" means, with respect to any Bond (or portion thereof) the principal amount of such Bond (or portion) plus the applicable premium, if any, payable upon redemption thereof pursuant to the provisions of such Bond and this Indenture. "Refunding Bond Law" means section 53570 et seq. of the California Government Code, as in effect on the Closing Date or as thereafter amended in accordance with its terms. "Revenue Fund" means the fund by that name established pursuant to Section 5.01. "S&P' means Standard & Poor's Ratings Services, New York, New York, or its successors. "Securities Depositories" means The Depository Trust Company, 55 Water Street, 50th Floor, New York, NY 10041-0099, Attention: Call Notification Department, Fax (212) 855-7232; -9- and, in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other securities depositories as the City may designate in a Certificate of the City delivered to the Trustee. "Serial Bonds" means all Bonds other than Term Bonds. "Sinking Accounts" means the subaccounts in the Principal Account so designated and established pursuant to Section 5.04. "Special Record Date" means the date established by the Trustee pursuant to Section 2.02 as a record date for the payment of defaulted interest on Bonds. "Special Redemption Account" means the account by that name in the Redemption Fund established pursuant to Section 5.06. "State" means the State of California. "State Desalter Agreement" means that certain agreement entitled "Tustin Desalter Project Joint Participation Agreement for Recovery and Utilization of Contaminated Groundwater between the Metropolitan Water District of Southern California, the Municipal Water District of Orange County, the Orange County Water District, the East Orange County Water District and the City of Tustin," dated as of December 8, 1992, relating to the financing certain improvements to the Enterprise. "Supplemental Indenture" means any indenture hereafter duly authorized and entered into between the City and the Trustee, amendatory of or supplemental to this Indenture, but only if and to the extent that such Supplemental Indenture is specifically authorized hereunder. "Term Bonds" means the Bonds maturing on April 1, . "Trust Office" means the principal corporate trust office of the Trustee in Los Angeles, California; provided, however, that the Trustee may from time to time designate other offices for purposes of payment, transfer, exchange or registration of Bonds; provided such office for the Bonds shall be initially the corporate trust operations office of the Trustee in St. Paul, Minnesota. "Trustee" means U.S. Bank National Association, appointed by the City to act as trustee hereunder pursuant to Section 9.01, and its assigns or any other corporation or association which may at any time be substituted in its place, as provided in Section 10.01. "Vandenberg Well Agreement" means that agreement entitled "Orange County Well Construction Program Agreement," dated as of February 18, 1992, by and between the District and the City relating to the financing certain improvements to the Enterprise. "Water Fund" means the fund by that name established and held by the City for purposes of accounting for the revenues and expenditures of the Enterprise. "Well #4 Agreement" means that certain agreement entitled "Orange County Well Construction Program Agreement," dated as of ,1996, by and between the District and the City, relating to the financing certain improvements to the Enterprise. Section 1.02. Rules of Construction. All references in this Indenture to "Articles," "Sections," and other subdivisions are to the corresponding Articles, Sections or subdivisions of -10- this Indenture; and the words "herein, .... hereof, .... hereunder," and other words of similar import refer to this Indenture as a whole and not to any particular Article, Section or subdivision hereof. Section 1.03. Equal Security. In consideration of the acceptance of the Bonds by the Owners thereof, this Indenture shall be deemed to be and shall constitute a contract between the City and the Owners from time to time of the Bonds; and the covenants and agreements herein set forth to be performed on behalf of the City shall be for the equal and proportionate benefit, security and protection of all Owners of the Bonds without preference, priority or distinction as to security or otherwise of any of the Bonds over any of the others by reason of the number or date thereof or the time of sale, execution or delivery thereof, or otherwise for any cause whatsoever, except as expressly provided therein or herein. -11- ARTICLE II THE BONDS Section 2.01. Authorization of the Bonds. At any time after the adoption, execution and delivery of this Indenture, the City may execute and the Trustee, upon Request of the City, shall authenticate and deliver Bonds in the aggregate principal amount of dollars ($. .). Section 2.02. Terms of the Bonds. The Bonds shall be issued in fully registered form without coupons in denominations of $5,000 or any integral multiple thereof, so long as no Bond shall have more than one maturity date. The Bonds shall be dated as of their date of delivery, shall mature on April 1 in each of the years and in the amounts, and shall bear interest at the rates, as follows: Maturity Maturity Date Principal Interest Date Principal Interest (April 1) Amount Rate (April 1) Amount Rate Interest on the Bonds shall be payable on each Interest Payment Date to the person whose name appears on the Bond Registration Books as the Owner thereof as of the Record Date immediately preceding each such Interest Payment Date, such interest to be paid by check or, at the option of any Owner of at least $1,000,000 aggregate principal amount of Bonds and upon written notice received by the Trustee prior to the Record Date, by wire transfer, at the Owner's address as it appears on the Bond Registration Books or to such account as shall have been identified by the Owner in the notice requesting payment by wire transfer. Interest on the Bonds shall be computed on the basis of a year consisting of 360 days and twelve 30-day months. Principal of and premium (if any) on any Bond shall be paid upon presentation and surrender thereof at the Trust Office of the Trustee. Both the principal of and interest and premium (if any) on the Bonds shall be payable in lawful money of the United States of America. Each Bond shall bear interest from the Interest Payment Date next preceding the authentication thereof, unless (a) it is authenticated after a Record Date and on or before the following Interest Payment Date, in which event it shall bear interest from such Interest Payment Date; or (b) it is authenticated on or before September 15, 2003, in which event it shall bear interest from its date of delivery; provided, however, that if, as of the date of authentication of any Bond, interest thereon is in default, such Bond shall bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment thereon. Any such interest not so punctually paid or duly provided for shall forthwith cease to be payable to the Owner on such Record Date and shall be paid to the person in whose name the Bond is registered at the close of business on a Special Record Date for the payment of such defaulted interest to be fixed by the Trustee, notice whereof being given to the Owners not less than ten (10) days prior to such Special Record Date. -12- The Bonds shall be subject to redemption as provided in Article IV. Section 2.03. Form of Bonds. The Bonds, the form of Trustee's certificate of authentication, and the form of assignment to appear thereon, shall be substantially in the respective forms set forth in Exhibit A attached hereto and by this reference incorporated herein, with necessary or appropriate variations, omissions and insertions, as permitted or required by this Indenture. Section 2.04. Execution of Bonds. The Bonds shall be signed in the name and on behalf of the City with the facsimile signature of its Mayor and attested by the facsimile signature of its City Clerk under the seal of the City. Such seal may be in the form of a facsimile of the City's seal and shall be reproduced, imprinted or impressed upon the Bonds. The Bonds shall then be delivered to the Trustee for authentication by it. In case any officer who shall have signed any of the Bonds shall cease to be such officer before the Bonds so signed shall have been authenticated or delivered by the Trustee or issued by the City, such Bonds may nevertheless be authenticated, delivered and issued and, upon such authentication, delivery and issue, shall be as binding upon the City as though the individual who signed the same had continued to be such officer of the City. Also, any Bond may be signed on behalf of the City by any individual who on the actual date of the execution of such Bond shall be the proper officer although on the nominal date of such Bond such individual shall not have been such officer of the City. Only such of the Bonds as shall bear thereon a certificate of authentication in substantially the form set forth in Exhibit A, manually executed by the Trustee, shall be valid or obligatory for any purpose or entitled to the benefits of this Indenture, and such certificate of the Trustee shall be conclusive evidence that the Bonds so authenticated have been duly authenticated and delivered hereunder and are entitled to the benefits of this Indenture. Section 2.05. Transfer of Bonds. Any Bond may, in accordance with its terms, be transferred, upon the Bond Registration Books, by the person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of such Bond for cancellation, endorsed or accompanied by delivery of a written instrument of transfer in a form acceptable to the Trustee, duly executed. Every Bond so surrendered to the Trustee shall be canceled by it and destroyed. Whenever any Bond shall be surrendered for transfer, the City shall execute and the Trustee shall thereupon authenticate and deliver to the transferee a new Bond or Bonds of like maturity and aggregate principal amount of authorized denominations. The Trustee shall require the Owner requesting such transfer to pay any tax or other charge required to be paid with respect to such transfer. No Bond, the notice of redemption of which has been mailed pursuant to Section 4.03, shall be subject to transfer pursuant to this Section 2.05. No transfer shall be required during the period established by the Trustee for the selection of Bonds for redemption. Section 2.06. Exchange of Bonds. Bonds may be exchanged at the Trust Office of the Trustee, for a like aggregate principal amount of Bonds of other authorized denominations of the same maturity. The Trustee shall require the Owner requesting such exchange to pay any tax or other charge required to be paid with respect to such exchange. No Bond, the notice of redemption of which has been mailed pursuant to Section 4.03, shall be subject to exchange pursuant to this Section 2.06. No exchange of Bonds shall be required during the period established by the Trustee for the selection of Bonds for redemption. Section 2.07. Temporary Bonds. The Bonds may be issued initially in temporary form exchangeable for definitive Bonds when ready for delivery. Any temporary Bond may be printed, lithographed or typewritten, shall be of such denomination as may be determined by -13- the City and may contain such reference to any of the provisions of this Indenture as may be appropriate. A temporary Bond may be in the form of a single registered bond payable in installments, each on the date, in the amount and at the rate of interest established for the Bonds maturing on such date. Every temporary Bond shall be executed by the City and by the Trustee upon the same conditions and in the same manner as the definitive Bonds. If the City issues temporary Bonds, it will execute and deliver definitive Bonds as promptly thereafter as practicable, and thereupon the temporary Bonds may be surrendered, for cancellation, in exchange therefor at the Trust Office of the Trustee, and the Trustee shall authenticate and deliver in exchange for such temporary Bonds an equal aggregate principal amount of definitive Bonds of authorized denominations of the same maturity or maturities. Until so exchanged, the temporary Bonds shall be entitled to the same benefits under this Indenture as definitive Bonds authenticated and delivered hereunder. Section 2.08. Bond Registration Books. The Trustee will keep or cause to be kept at its Trust Office sufficient books for the registration and transfer of the Bonds, which shall at all times during regular business hours be open to inspection by the City; and, upon presentation for such purpose, the Trustee shall, under such reasonable regulations as it may prescribe, register or transfer or cause to be registered or transferred, on said books, Bonds as hereinbefore provided. Section 2.09. Bonds Mutilated, Lost, Destroyed or Stolen. If any Bond shall become mutilated, the City shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of like tenor and authorized denomination in exchange and substitution for the Bond so mutilated, but only upon surrender to the Trustee of the Bond so mutilated. Every mutilated Bond so surrendered to the Trustee shall be canceled by it and destroyed and the Trustee shall provide evidence of such destruction to the City. If any Bond issued hereunder shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the City and the Trustee and, if such evidence be satisfactory to the Trustee and indemnity for the City and the Trustee satisfactory to the Trustee shall be given, the City, at the expense of the Bond Owner, shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of like tenor in lieu of and in substitution for the Bond so lost, destroyed or stolen (or if any such Bond shall have matured or shall have been called for redemption, instead of issuing a substitute Bond, the Trustee may pay the same without surrender thereof upon receipt of the aforementioned indemnity). The City may require payment of a reasonable fee for each new Bond issued under this Section 2.09 and of the expenses which may be incurred by the City and the Trustee in connection therewith. Any Bond issued under the provisions of this Section 2.09 in lieu of any Bond alleged to be lost, destroyed or stolen shall constitute an original contractual obligation on the part of the City whether or not the Bond alleged to be lost, destroyed or stolen be at any time enforceable by anyone, and shall be equally and proportionately entitled to the benefits of this Indenture with all other Bonds secured by this Indenture. Section 2.10. Book-Entry System. Notwithstanding any provision of this Indenture to the contrary: (a) At the request of the Original Purchaser, the Bonds shall be initially issued registered in the name of "Cede & Co.," as nominee of The Depository Trust Company, the depository designated by the Original Purchaser, and shall be evidenced by one certificate maturing on each of the maturity dates set forth in Section 2.02 hereof to be in a denomination corresponding to the total principal therein designated to mature on such date. Registered ownership of such Bonds, or any portions thereof, may not thereafter be transferred except: (i) to any successor of The Depository Trust Company or its nominee, or of any substitute depository designated pursuant to paragraph (ii) of this subsection (a) -14- ("substitute depository"); provided that any successor of The Depository Trust Company or substitute depository shall be qualified under any applicable laws to provide the service proposed to be provided by it; (ii) to any substitute depository designated in a written request of the City, upon (i) the resignation of The Depository Trust Company or its successor (or any substitute depository or its successor) from its functions as depository or (ii) a determination by the City that The Depository Trust Company or its successor is no longer able to carry out its functions as depository; provided that any such substitute depository shall be qualified under any applicable laws to provide the services proposed to be provided by it; or (iii) to any person as provided below, upon (A) the resignation of The Depository Trust Company or its successor (or any substitute depository or its successor) from its functions as depository or (B) a determination by the City that The Depository Trust Company or its successor is no longer able to carry out its functions as depository; provided that no substitute depository which is not objected to by the City and the Trustee can be obtained. (b) In the case of any transfer pursuant to paragraph (i) or paragraph (ii) of subsection (a) of this Section 2.10, upon receipt of all Outstanding Bonds by the Trustee, together with a written request of an Authorized Representative of the City to the Trustee, a single new Bond shall be issued, authenticated and delivered for each maturity of such Bond then outstanding, registered in the name of such successor or such substitute depository or their nominees, as the case may be, all as specified in such written request of an Authorized Representative of the City. In the case of any transfer pursuant to paragraph (iii) of subsection (a) of this Section 2.10, upon receipt of all Outstanding Bonds by the Trustee together with a written request of an Authorized Representative of the City, new Bonds shall be issued, authenticated and delivered in such denominations and registered in the names of such persons as are requested in a written request of the City provided the Trustee shall not be required to deliver such new Bonds within a period less than sixty (60) days from the date of receipt of such a written request of an Authorized Representative of the City. (c) In the case of partial redemption or an advance refunding of any Bonds evidencing all of the principal maturing in a particular year, The Depository Trust Company shall, at the City's expense, deliver the Bonds to the Trustee for cancellation and re-registration to reflect the amounts of such reduction in principal. (d) The City and the Trustee shall be entitled to treat the person in whose name any Bond is registered as the absolute Owner thereof for all purposes of this Indenture and any applicable laws, notwithstanding any notice to the contrary received by the Trustee or the City; and the City and the Trustee shall have no responsibility for transmitting payments to, communication with, notifying or otherwise dealing with any beneficial owners of the Bonds. Neither the City nor the Trustee will have any responsibility or obligations, legal or otherwise, to the beneficial owners or to any other party including The Depository Trust Company or its successor (or substitute depository or its successor), except for the registered owner of any Bond. (e) So long as all outstanding Bonds are registered in the name of Cede & Co. or its registered assign, the City and the Trustee shall reasonably cooperate with Cede & Co., as sole registered Owner, or its registered assign in effecting payment of the principal and redemption premium, if any, and interest due with respect to the Bonds by arranging for payment in such -15- manner that funds for such payments are properly identified and are made immediately available on the date they are due. (f) So long as all Outstanding Bonds are registered in the name of Cede & Co. or its registered assigns (hereinafter, for purposes of this paragraph (f), the "Owner"): (i) All notices and payments addressed to the Owners shall contain the Bonds' CUSIP number. (ii) Notices to the Owner shall be forwarded in the manner set forth in the form of blanket issuer letter of representations (prepared by The Depository Trust Company) executed by the City and received and accepted by The Depository Trust Company. -16- ARTICLE III ISSUE OF BONDS; APPLICATION OF PROCEEDS; COSTS OF ISSUANCE FUND Section 3.01. Issuance of Bonds. At any time after the adoption, execution and delivery of this Indenture, the City may execute and the Trustee, upon Request of the City, shall authenticate and deliver Bonds in the aggregate principal amount of dollars ($. .). Section 3.02. Application of Proceeds of Bonds. The proceeds received from the sale of the Bonds shall be deposited in trust with the Trustee, who shall forthwith set aside such proceeds as follows: (a) The Trustee shall deposit to the Costs of Issuance Fund the sum of $ (b) The Trustee shall deposit to the Bond Reserve Account the sum of $ ; (c) The Trustee shall transfer to the Escrow Bank, for deposit by the Escrow Bank in the Escrow Fund, the sum of $ ; (d) The Trustee shall on behalf of the City, transfer the sum of $.__ below to satisfy the City's obligations under the Vandenberg Well Agreement: as set forth [WIRE INSTRUCTIONS FOR PREPAYMENT TO COME] (e) The Trustee shall, on behalf of the City, transfer the sum of $ below to satisfy the City's obligations under the District Desalter Agreement: [WIRE INSTRUCTIONS FOR PREPAYMENT TO COME] as set forth (f) The Trustee shall, on behalf of the City, transfer the sum of $__ below to satisfy the City's obligations under the State Desalter Agreement: [WIRE INSTRUCTIONS FOR PREPAYMENT TO COME] as set forth (g) The Trustee shall, on behalf of the City, transfer the sum of $ below to satisfy the City's obligations under the Well #4 Agreement: [WIRE INSTRUCTIONS FOR PREPAYMENT TO COME] as set forth The Trustee may establish temporary funds or accounts on its records to facilitate such transfers. Section 3.03. Establishment and Application of Costs of Issuance Fund. (a) The Trustee shall establish, maintain and hold in trust a separate fund designated as the "Costs of Issuance Fund." The moneys in the Costs of Issuance shall be used and withdrawn by the Trustee to pay Costs of Issuance upon receipt by the Trustee of a Requisition of the City -17- stating the person to whom payment is to be made, the amount to be paid, the purpose for which the obligation was incurred and that such payment is a proper charge against said account. (b) At the end of six months from the Closing Date, or upon earlier receipt of a Certificate of the City stating that amounts in the Costs of Issuance Fund are no longer required for the payment of Costs of Issuance, the Costs of Issuance Fund shall be closed and any amounts then remaining in said account shall be transferred to said Revenue Fund. Section 3.04. Validity of Bonds. (a) The City has reviewed all proceedings heretofore taken relative to the authorization of the Bonds and has found, as a result of such review, and hereby finds and determines that all acts, conditions and things required by law to exist, happen or be performed precedent to and in the issuance of the Bonds do exist, have happened and have been performed in due time, form and manner as required by law, and the City is now authorized, pursuant to each and every requirement of the Bond Law to issue the Bonds in the form and manner provided in this Indenture and the Bonds shall be entitled to the benefit, protection and security of the provisions of this Indenture. (b) From and after the issuance of the Bonds, the findings and determinations of the City respecting the Bonds shall be conclusive evidence of the existence of the facts so found and determined in any action or proceeding in any court in which the validity of the Bonds is at issue, and no bona fide purchaser of any of the Bonds shall be required to see to the existence of any fact or to the performance of any condition or to the taking of any proceeding required prior to such issuance or to the application of the proceeds of sale of the Bonds. The recital contained in the Bonds that the same are issued pursuant to the Bond Law and this Indenture shall be conclusive evidence of their validity and of the regularity of their issuance and all Bonds shall be incontestable from and after their issuance. The Bonds shall be deemed to be issued, within the meaning of this Indenture, whenever the definitive Bonds (or any temporary Bonds exchangeable therefor) have been delivered to the purchaser thereof and the proceeds of sale thereof received. -18- ARTICLE IV REDEMPTION OF BONDS Section 4.01. Terms of Redemption. (a) The Bonds are subject to redemption prior to their respective stated maturities at the option of the City as a whole or in part on any date, from moneys required to be deposited in the Special Redemption Account pursuant to Section 5.06, at the principal amount thereof and interest accrued thereon to the date fixed for redemption, without premium. Bonds shall be redeemed by such maturities as are selected by the City (or, if the City fails to designate such maturities, in inverse order of maturity) and by lot within a maturity. (b) The Bonds maturing on April 1, __, are also subject to redemption prior to their stated maturity, in part, by lot, from Mandatory Sinking Account Payments deposited in the Bonds Term Bonds Sinking Account pursuant to Section 5.04(c), on any April 1 on or after April 1, , at the principal amount thereof and interest accrued thereon to the date fixed for redemption, without premium. (c) The Bonds maturing on or after April 1, , are also subject to redemption prior to their respective stated maturities, from moneys deposited in the Optional Redemption Account or from any other source of available funds, at the option of the City, in whole on any date, or in part by such maturities as are selected by the City (or, if the City fails to designate such maturities, then in inverse order of maturity) and by lot within a maturity on any interest payment date, on or after April 1, , at a redemption price equal to the principal amount thereof together with accrued interest thereon to the date fixed for redemption, at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest thereon to the date fixed for redemption: Redemption Period April 1, , through March 31, __ April 1, , through March 31, April 1, __, and thereafter Redemption Price When Bonds are to be redeemed at the option of the City as set forth in this Section 4.01, the City shall give written notice to the Trustee of the exercise of such option at least sixty (60) days prior to the proposed redemption date. Such notice shall state the proposed redemption date, the principal amount of Bonds to be redeemed and the maturity or maturities from which such redemption shall be made. Section 4.02. Selection of Bonds for Redemption. Whenever provision is made in this Indenture for the redemption of less than all of the Bonds or any given portion thereof, and unless otherwise specified in Section 4.01, the Trustee shall select the Bonds to be redeemed, from all Bonds of or such given portion thereof not previously called for redemption, in inverse order of maturity or, at the election of the City evidenced by a Certificate of the City filed with the Trustee, on a pro rata basis among maturities, and by lot in any manner which the Trustee in its sole discretion shall deem appropriate and fair. The Trustee shall promptly notify the City in writing of the Bonds or portions thereof so selected for redemption. -19- Section 4.03. Notice of Redemption. (a) Unless waived by any Owner of Bonds to be redeemed, notice of any such redemption shall be given by the Trustee on behalf of the City by mailing a copy of a redemption notice by first class mail, postage prepaid, at least 30 days and not more than 60 days prior to the date fixed for redemption to the Owner of the Bond or Bonds to be redeemed at the address shown on the Bond Registration Books. All notices of redemption shall be dated and shall state: (i) the redemption date, (ii) the redemption price, (iii) if less than all Outstanding Bonds are to be redeemed, the identification (and, in the case of partial redemption, the respective principal amounts) of the Bonds to be redeemed, (iv) that on the redemption date the redemption price will become due and payable upon each such Bond or portion thereof called for redemption, and that interest thereon shall cease to accrue from and after said date, and (v) the place where such Bonds are to be surrendered for payment of the redemption price, which place of payment shall be the Trust Office of the Trustee. Notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified, and from and after such date (unless the City shall default in the payment of the redemption price) interest with respect to such Bonds or portions of Bonds shall cease to accrue and be payable. Upon surrender of such Bonds for redemption in accordance with said notice, such Bonds shall be paid by the Trustee at the redemption price. Installments of interest due on or prior to the redemption date shall be payable as herein provided for payment of interest. Upon surrender for any partial redemption of any Bond, there shall be prepared for the Owner a new Bond or Bonds of the same maturity in the amount of the unredeemed principal. All Bonds which have been redeemed shall be canceled and destroyed by the Trustee and shall not be reissued. (b) In addition to the foregoing notice, further notice shall be given by the Trustee as set out below, but no defect in said further notice nor any failure to give all or any portion of such further notice shall in any manner defeat the effectiveness of a call for redemption if notice thereof is given as prescribed in subsection (a) above. (i) Each further notice of redemption given hereunder shall contain the information required above for an official notice of redemption plus (A) the CUSIP numbers of all Bonds being redeemed; (B) the original date of issuance of the Bonds; (C) the rate of interest payable on each Bond being redeemed; (D) the maturity date of each Bond being redeemed; and (E) any other descriptive information needed to identify accurately the Bonds being redeemed. (ii) Each further notice of redemption shall be sent, at least two (2) days before the mailing of the official notice, by telecopy, registered, certified or overnight mail to all Securities Depositories and on the date notice of redemption is sent to the Owners to one or more of the Information Services. (iii) Upon the payment of the redemption price to a Securities Depository of Bonds being redeemed, each check or other transfer of funds issued for such purpose to each Securities Depository shall bear the CUSIP number identifying, by issue and maturity, or otherwise identified to the satisfaction of the Securities Depository and the Trustee, the Bonds being redeemed with the proceeds of such check or other transfer. -20- (c) Notice of redemption of Bonds shall be given by the Trustee, at the expense of the City, for and on behalf of the City. Section 4.04. Partial Redemption of Bonds. Upon surrender of any Bond redeemed in part only, the City shall execute and the Trustee shall authenticate and deliver to the Owner thereof, at the expense of the City, a new Bond or Bonds of authorized denominations, and of the same maturity, equal in aggregate principal amount to the unredeemed portion of the Bond surrendered. Section 4.05. Effect of Redemption. Notice of redemption having been duly given as aforesaid, and moneys for payment of the Redemption Price of, together with interest accrued to the redemption date on, the Bonds (or portions thereof) so called for redemption being held by the Trustee, on the redemption date designated in such notice, the Bonds (or portions thereof) so called for redemption shall become due and payable at the Redemption Price specified in such notice plus interest accrued thereon to the redemption date, interest on the Bonds so called for redemption shall cease to accrue, said Bonds (or portions thereof) shall cease to be entitled to any benefit or security under this Indenture, and the Owners of said Bonds shall have no rights in respect thereof except to receive payment of said Redemption Price and accrued interest. All Bonds redeemed pursuant to the provisions of this Article IV shall be canceled upon surrender thereof and destroyed with a certificate of destruction delivered to or upon the Order of the City. -21- ARTICLE V GROSS REVENUES; NET REVENUES Section 5.01. Pledge and Assignment; Gross Revenue Fund; Revenue Fund. (a) Subject only to the provisions of this Indenture permitting the application thereof for the purposes and on the terms and conditions set forth herein, there are hereby pledged to secure the payment of the principal of and interest on the Bonds in accordance with their terms and the provisions of this Indenture, all of the Net Revenues and any other amounts (including proceeds of the sale of Bonds) held in any fund or account established pursuant to this Indenture, other than amounts in the Costs of Issuance Fund and the Maintenance and Operation Fund. Said pledge shall constitute a lien on and security interest in such assets and shall attach, be perfected and be valid and binding from and after delivery by the Trustee of the Bonds, without any physical delivery thereof or further act. Subject only to the provisions of this Indenture permitting the application thereof for the purposes and on the terms and conditions set forth herein, the City hereby pledges, and to the extent permitted by law grants a security interest to the Trustee and the holders of Parity Obligations in, the Gross Revenue Fund to secure the payment of the principal of and interest on the Bonds, any payment required with respect to Parity Obligations. Amounts in the Costs of Issuance Fund and the Maintenance and Operation Fund are not pledged as security for the Bonds. (b) The City agrees that, so long as any of the Bonds remain Outstanding, all of the Gross Revenues shall be deposited as soon as practicable upon receipt in a fund or funds, collecfively designated as the "Gross Revenue Fund" which the City shall establish and maintain at such banking or financial institution or institutions as the City shall from time to time designate for such purpose. The City may commingle amounts in said fund with other monies of the City for investment purposes, so long as it maintains accounting records which at all times identify the amount therein and any investment gains or losses thereon. (c) The City shall deposit in the Maintenance and Operation Fund (which the City shall establish and maintain hereunder), on or before the first Business Day of each month, an amount which, together with any other available amounts then on deposit therein, is required to pay the Maintenance and Operation Costs which are budgeted or estimated by the City to become due and payable during such month. Amounts in the Maintenance and Operation Fund shall be applied by the City solely for the purpose of paying the Maintenance and Operation Costs when and as such Maintenance Costs become due and payable. The City may commingle amounts in said fund with other monies of the City for investment purposes, so long as it maintains accounting records which at all times identify the amount therein and any investment gains or losses thereon. (d) On or before the fifteenth (15th) Business Day preceding each Interest Payment Date and as long as any of the Bonds remain Outstanding, the City shall pay to the Trustee for deposit into the Revenue Fund such amount as is required by Section 5.02. Each transfer by the City to the Trustee hereunder shall be in lawful money of the United States of America and paid to the Trustee at its Trust Office. All such moneys shall be promptly deposited by the Trustee upon receipt thereof in a special fund designated as the "Revenue Fund" which the Trustee shall establish, maintain and hold in trust. All moneys deposited with the Trustee shall be held, disbursed, allocated and applied by the Trustee only as provided in this Indenture. -22- Section 5.02. Allocation of Net Revenues. On or before the fifth (5th) Business Day preceding each Interest Payment Date, the Trustee shall transfer from the Revenue Fund and deposit into the following respective accounts (each of which the Trustee shall establish and maintain within the Revenue Fund), the following amounts, in the following order of priority, the requirements of each such account (including the making up of any deficiencies in any such account resulting from lack of Net Revenues sufficient to make any earlier required deposit) at the time of deposit to be satisfied before any transfer is made to any account subsequent in priority: First: to the Interest Account, the aggregate amount of interest becoming due and payable on the next succeeding Interest Payment Date on all Bonds then Outstanding, until the balance in said account is equal to said aggregate amount of interest; Second: to the Principal Account, one-half (1/2) of the aggregate amount of principal becoming due and payable on the Outstanding Serial Bonds plus the aggregate amount of Mandatory Sinking Account Payments required to be paid into the respective Sinking Accounts for Outstanding Term Bonds, in each case on the next succeeding Principal Payment Date, until the balance in said account is equal to said aggregate amount of such principal and Mandatory Sinking Account Payments; and Third: to the Bond Reserve Account, the aggregate amount of each prior withdrawal from the Bond Reserve Account for the purpose of making up a deficiency in the Interest Account or Principal Account; provided that no deposit need be made into the Bond Reserve Account so long as the balance in said account shall be at least equal to the Bond Reserve Account Requirement. Any moneys remaining in the Revenue Fund after the foregoing transfers shall be transferred to the City. Section 5.03. Application of Interest Account. All amounts in the Interest Account shall be used and withdrawn by the Trustee solely for the purpose of paying interest on the Bonds as it shall become due and payable (including accrued interest on any Bonds purchased or redeemed prior to maturity pursuant to this Indenture). Section 5.04. Application of Principal Account. (a) All amounts in the Principal Account shall be used and withdrawn by the Trustee solely for the purposes of paying the principal of the Bonds when due and payable, except that all amounts in the Sinking Account shall be used and withdrawn by the Trustee solely to purchase or redeem or pay at maturity Term Bonds, as provided herein. (b) The Trustee shall establish and maintain within the Principal Account a separate subaccount for the Term Bonds of each maturity, designated as the" Sinking Account," inserting therein the maturity (if more than one such subaccount is established) designation of such Bonds. On or before the second Business Day preceding each Mandatory Sinking Account Payment date, the Trustee shall transfer the amount deposited in the Principal Account pursuant to Section 5.02 for the purpose of making a Mandatory Sinking Account Payment from the Principal Account to the applicable Sinking Account. With respect to each Sinking Account, on each Mandatory Sinking Account Payment date established for such Sinking Account, the Trustee shall apply the Mandatory Sinking Account Payment required on that date to the redemption (or payment at maturity, as the case -23- may be) of Term Bonds of the maturity for which such Sinking Account was established, upon the notice and in the manner provided in Article IV; provided that, at any time prior to giving such notice of such redemption, the Trustee upon the Order of the City shall apply moneys in the Revenue Fund to the purchase of Term Bonds made by the City of such maturity at public or private sale, as and when and at such prices (including brokerage and other charges, but excluding accrued interest, which is payable from the Interest Account) as shall be directed by the City, except that the purchase price (excluding accrued interest) shall not exceed the Redemption Price that would be payable for such Bonds upon redemption by application of such Mandatory Sinking Account Payment. If, during the twelve-month period immediately preceding said Mandatory Sinking Account Payment date, the City has purchased Term Bonds of such maturity with moneys in such Sinking Account, or, during said period and prior to giving said notice of redemption, the City has deposited Term Bonds of such maturity with the Trustee, or Term Bonds of such maturity were at any time purchased by the City or redeemed by the Trustee from the Redemption Fund and allocable to said Mandatory Sinking Account Payment, such Bonds so purchased or deposited or redeemed shall be applied, to the extent of the full principal amount thereof, to reduce said Mandatory Sinking Account Payment. All Bonds purchased or deposited pursuant to this subsection shall be canceled and destroyed by the Trustee and the Trustee shall provide evidence of such destruction to the City. Any amounts remaining in a Sinking Account when all of the Term Bonds for which such account was established are no longer Outstanding shall be withdrawn by the Trustee and transferred to the Revenue Fund. All Term Bonds purchased from a Sinking Account or deposited by the City with the Trustee shall be allocated first to the next succeeding Mandatory Sinking Account Payment and maturity of Bonds, then pro rata to the remaining Mandatory Sinking Account Payments required for such maturity of Bonds in proportion to the amount of such Mandatory Sinking Account Payments. All Bonds purchased or deposited pursuant to this subsection shall be canceled and destroyed by the Trustee and the Trustee shall provide evidence of such destruction to the City. Notwithstanding the foregoing, if some but not all of the Term Bonds have been theretofore redeemed pursuant to Sections 4.01(a) or (c), the total amount of all future Mandatory Sinking Account Payments set forth in Section 5.04(c) shall be reduced by the aggregate principal amount of Term Bonds so redeemed, allocated among such Mandatory Sinking Account Payments on a pro rata basis in integral multiples of $5,000 as determined by the City (notice of which determination shall be given to the Trustee). Any amounts remaining in a Sinking Account when all of the Term Bonds for which such account was established are no longer Outstanding shall be withdrawn by the Trustee and transferred to the Revenue Fund. (c) Subject to the terms and conditions set forth in this Section 5.04 and in Section 4.01(b), the Bonds maturing on April 1, , shall be redeemed (or paid at maturity, as the case may be) by application of Mandatory Sinking Account Payments in the amounts and upon the dates hereby established for the Bonds Term Bonds Sinking Account as follows: Mandatory Sinking Account Mandatory Payment Dates Sinking Account ~April 1) Payments -24- Section 5.05. Application of Bond Reserve Account. All amounts in the Bond Reserve Account shall be used and withdrawn by the Trustee solely for the purpose of making up any deficiency in the Interest Account or Principal Account, or (together with any other moneys available therefor) for the payment or redemption of all Bonds then Outstanding. On the fifteenth (15th) Business Day preceding each Interest Payment Date, any amount in the Bond Reserve Account in excess of the Bond Reserve Account Requirement shall be transferred to the Revenue Fund. Amounts in the Bond Reserve Account shall be valued by the Trustee not less often than semi-annually. If, on any date of computation, moneys and securities on deposit in the Bond Reserve Account are less than the Bond Reserve Account Requirement (unless such deficiency is a result of a transfer there&om), the City covenants and agrees that it will, within twelve months thereof, increase the amount therein to the Bond Reserve Account Requirement. If such deficiency is a result of a transfer therefrom, the City covenants and agrees that it will, within twenty-four months thereof, increase the amount therein to the Bond Reserve Account Requirement. The City shall have the right at any time to direct the Trustee to release funds from the Bond Reserve Account, in whole or in part, by tendering to the Trustee: (1) a Qualified Bond Reserve Account Credit Instrument, and (2) an opinion of Bond Counsel stating that such release will not, of itself, cause interest with respect to the Bonds to become includable in gross income for purposes of federal income taxation. Upon tender of such items to the Trustee, the Trustee shall transfer such funds from the Bond Reserve Account to the City for deposit by the City in a segregated account maintained by the City and used exclusively for the acquisition, construction and installation of improvements to the Enterprise. Prior to the expiration of any Qualified Bond Reserve Account Credit Instrument, the City shall be obligated either (a) to replace such Qualified Bond Reserve Account Credit Instrument with a new Qualified Bond Reserve Account Credit Instrument, or (b) to remit or cause to be remitted to the Trustee for deposit in the Bond Reserve Account an amount of moneys equal to the Bond Reserve Account Requirement, to be derived from Net Revenues; provided, however, that if the City shall fail to replace an expiring Qualified Bond Reserve Account Credit Instrument or to deposit moneys equal to the Bond Reserve Account Requirement, the Trustee shall draw on such Qualified Bond Reserve Account Credit Instrument before such expiration and deposit the proceeds of such draw in the Bond Reserve Account. In the event that the Bond Reserve Account Requirement shall at any time be maintained in the form of a combination of cash and a Qualified Bond Reserve Account Credit Instrument, the Trustee shall apply the amount of such cash to make any payment required to be made from the of the Bond Reserve Account before the Trustee shall draw any moneys under such Qualified Bond Reserve Account Credit Instrument for such purpose. In the event that more than one Qualified Bond Reserve Account Credit Instrument shall be maintained as all or a portion of the Bond Reserve Account Requirement, and the Trustee is otherwise required hereunder to draw on such Qualified Bond Reserve Account Credit Instruments, the Trustee shall draw pro rata on each such Qualified Bond Reserve Account Credit Instrument. In the event that the Trustee shall at any time draw funds under a Qualified Bond Reserve Account Credit Instrument to make any payment then required to be made from the Bond Reserve Account, the Net Revenues thereafter received by the Trustee, to the extent remaining after making the other deposits (if any) then required to be made pursuant to this Section 5.05, shall be used to reinstate the Qualified Bond Reserve Account Credit Instrument. Notwithstanding any other provision of this Indenture, the City need not replace any Qualified Bond Reserve Account Credit Instrument or deposit cash in the Bond Reserve Account in the event that the provider of the Qualified Bond Reserve Account Credit -25- Instrument is downgraded by S&P or Moody's or fails to honor a draw thereon; it being the intent of the City that if the Qualified Bond Reserve Account Credit Instrument meets the requirement of this Indenture at the time it is delivered to the Trustee, it will remain a Qualified Bond Reserve Account Credit Instrument for its stated term. The foregoing provisions of this Section 5.05 shall be subject to the provisions of Section 14.05, and in the event of any conflict between the provisions of this Section 5.05 and the provisions of Section 14.05, the provisions of Section 14.05 shall prevail. Section 5.06. Application of Redemption Fund. The Trustee shall establish and maintain within the Redemption Fund (which the Trustee shall establish, maintain and hold in trust) a separate Optional Redemption Account and a separate Special Redemption Account. The City may at any time deposit moneys into the Optional Redemption Account for the purposes of redeeming Bonds in accordance with the terms of Section 4.01(c). The City may at any time deposit moneys into the Special Redemption Account for the purposes of redeeming Bonds in accordance with the terms of Section 7.06(b). All amounts deposited in the Optional Redemption Account and in the Special Redemption Account shall be used and withdrawn by the Trustee solely for the purpose of redeeming Bonds, in the manner and upon the terms and conditions specified in Article IV, at the next succeeding date of redemption for which notice has been given and at the redemption prices then applicable to redemptions from the Optional Redemption Account and the Special Redemption Account, respectively; provided that, at any time prior to giving such notice of redemption, the Trustee upon Order of the City shall apply such amounts to the purchase of Bonds made by the City at public or private sale, as and when and at such prices (including brokerage and other charges, but excluding accrued interest, which is payable from the Interest Account) as shall be directed by the City, except that the purchase price (exclusive of accrued interest) may not exceed the par value of such Bonds. All Term Bonds purchased or redeemed from the Redemption Fund shall be allocated to applicable Mandatory Sinking Account Payments in inverse order of their maturity dates. Section 5.07. Investment of Moneys in Funds and Accounts. All moneys in any of the funds and accounts established pursuant to this Indenture shall be invested by the Trustee, and, upon Request of the City provided at least two Business Days prior to the date of investment, shall be invested as directed by the City Treasurer, solely in Permitted Investments. All Permitted Investments shall be acquired subject to the limitations as to maturities hereinafter set forth in this Section 5.07 and such additional limitations or requirements consistent with the foregoing as may be established by Request of the City Treasurer. Moneys in the Bond Reserve Account shall be invested in Permitted Investments maturing prior to the final maturity of the Bonds. Moneys in the remaining funds and accounts shall be invested in Permitted Investments maturing not later than the date on which it is estimated that such moneys will be required by the Trustee. Ail interest, profits and other income received from the investment of moneys in any other fund or account established pursuant to this Indenture shall be deposited when received in the Revenue Fund. Notwithstanding anything to the contrary contained in this paragraph, an amount of interest received with respect to any Permitted Investment equal to the amount of accrued interest, if any, paid as part of the purchase price of such Permitted Investment shall be credited to the fund or account for the credit of which such Permitted Investment was acquired. The Trustee may commingle any of the funds or accounts established pursuant to this Indenture into a separate fund or funds for investment purposes only, provided that all funds or accounts held by the Trustee hereunder shall be accounted for separately as required by this Indenture. The Trustee may act as principal or agent in the making or disposing of any -26- investment. The Trustee may sell at the best price obtainable, or present for redemption, any Permitted Investments so purchased whenever it shall be necessary to provide moneys to meet any required payment, transfer, withdrawal or disbursement from the fund or account to which such Permitted Investment is credited, and, subject to the provisions of Section 9.03, the Trustee shall not be liable or responsible for any loss resulting from such investment. The City acknowledges that, to the extent regulations of the Comptroller of the Currency or other applicable regulatory entity grants the City the right to receive brokerage confirmations of security transactions as they occur, the City specifically waives receipt of such confirmations to the extent permitted by law. The Trustee will furnish the City periodic cash transaction statements which include detail for all investment transactions made by the Trustee hereunder. The Trustee may make any investments hereunder through its own bond or investment department or trust investment department, or those of its parent or any affiliate. The Trustee or any of its affiliates may act as sponsor, advisor or manager in connection with any investments made by the Trustee hereunder. -27- ARTICLE VI COVENANTS OF THE AUTHORITY; SPECIAL TAX COVENANTS Section 6.01. Punctual Payment. The City shall punctually pay or cause to be paid the principal or Redemption Price and interest to become due in respect of all the Bonds, in strict conformity with the terms of the Bonds and of this Indenture, according to the true intent and meaning thereof, and shall punctually pay or cause to be paid all Mandatory Sinking Account Payments, but only out of Net Revenues and other assets pledged for such payment as provided in this Indenture. Section 6.02. Extension of Payment of Bonds. The City shall not directly or indirectly extend or assent to the extension of the maturity of any of the Bonds or the time of payment of any of the claims for interest by the purchase or funding of such Bonds or claims for interest or by any other arrangement and in case the maturity of any of the Bonds or the time of payment of any such claims for interest shall be extended, such Bonds or claims for interest shall not be entitled, in case of any default hereunder, to the benefits of this Indenture, except subject to the prior payment in full of the principal of all of the Bonds then Outstanding and of all claims for interest thereon which shall not have been so extended. Nothing in this Section 6.02 shall be deemed to limit the right of the City to issue Bonds for the purpose of refunding any Outstanding Bonds, and such issuance shall not be deemed to constitute an extension of maturity of Bonds. Section 6.03. Discharge of Claims. The City covenants that in order to fully preserve and protect the priority and security of the Bonds the City shall pay from the Net Revenues and discharge all lawful claims for labor, materials and supplies furnished for or in connection with the Enterprise which, if unpaid, may become a lien or charge upon the Net Revenues prior or superior to the lien of the Bonds and impair the security of the Bonds. The City shall also pay from the Net Revenues all taxes and assessments or other governmental charges lawfully levied or assessed upon or in respect of the Enterprise or upon any part thereof or upon any of the Net Revenues therefrom. Section 6.04. Operation of Enterprise in Efficient and Economical Manner. The City covenants and agrees to operate, or cause to be operated, the Enterprise in an efficient and economical manner and to operate, maintain and preserve the Enterprise in good repair and working order. Section 6.05. Against Encumbrance. Except as provided herein, the City covenants that the property, facilities and improvements of the Enterprise shall not be mortgaged or otherwise encumbered, leased, pledged, any charge placed thereon, or disposed of as a whole or substantially as a whole unless: (a) the City shall cause to be filed with the Trustee written evidence from Moody's, if Moody's is rating the Bonds, and/or S&P, if S&P is rating the Bonds, that such sale or other disposition will not cause a reduction or withdrawal of the rating then assigned to the Bonds by each such rating agency; and (b) such sale or other disposition shall be so arranged as to provide for a continuance of payments into the Revenue Fund sufficient in amount to permit payment therefrom of the principal of and interest on and premiums, if any, due upon the call and redemption thereof, of the Outstanding Bonds, and also to provide for such payments into the funds as are required under the terms of this Indenture. Notwithstanding the foregoing, the City may lease real property constituting a portion of the Enterprise; provided that the lease payments shall be considered Gross Revenues hereunder. -28- The City further covenants that the Net Revenues or any other funds pledged or otherwise made available to secure payment of the principal of and interest on the Outstanding Bonds shall not be mortgaged, encumbered, sold, leased, pledged, any charge placed thereon, or disposed of or used except as authorized by the terms of this Indenture. The City further covenants that it will not enter into any agreement which impairs the operation of the Enterprise or any part of it necessary to secure adequate Net Revenues to pay the principal and interest of the Bonds or which otherwise would impair the rights of the Bond Owners with respect to the Net Revenues. If any substantial part of the Enterprise is sold the payment therefor shall either be used for the acquisition and/or construction of improvements and extensions of the Enterprise or shall be deposited with the Trustee in the Redemption Fund and shall be used to pay or redeem the Outstanding Bonds on a pro rata basis. Section 6.06. Records and Accounts. The City covenants that it shall keep proper books of record and accounts of the Enterprise, separate from all other records and accounts, in which complete and correct entries shall be made of all transactions relating to the Enterprise. Said books shall upon reasonable request, be subject to the inspection of the Owners of not less than ten percent (10%) of the Outstanding Bonds or their representatives authorized in writing. The City covenants that it will cause the books and accounts of the Enterprise to be audited annually by an Independent Accountant and will make available for inspection by the Bond Owners at the Trust Office of the Trustee, upon reasonable request, a copy of the report of such Independent Accountant. Any such audit may be combined with and be a part of the general audit of the City's financial records. The City covenants that it will cause to be prepared annually, not more than two hundred ten (210) days after the close of each Fiscal Year a summary statement showing the amount of Gross Revenues and the amount of all other funds collected which are required to be pledged or otherwise made available as security for payment of principal of and interest on the Bonds, the disbursements from the Gross Revenues and other funds in reasonable detail, and a general statement of the financial and physical condition of the Enterprise. The City shall furnish a copy of the statement to any Bond Owner upon written request. Section 6.07. Rates and Charges. The City shall fix, prescribe, revise and collect rates, fees and charges for the services and facilities furnished by the Enterprise during each Fiscal Year which (together with other funds accumulated from Gross Revenues and which are lawfully available to the City for payment of any of the following amounts during such Fiscal Year) are at least sufficient, after making allowances for contingencies and error in the estimates, to pay the following amounts in the following order: (a) all Maintenance and Operation Costs estimated by the City to become due and payable in such Fiscal Year; (b) the principal of and interest on the Outstanding Bonds becoming due and payable during such Fiscal Year, including all Mandatory Sinking Account payments during such Fiscal Year; (c) all other payments required for compliance with this Indenture and the instruments pursuant to which any Parity Obligations shall have been issued; (d) all payments required to meet any other obligations of the City which are charges, liens, encumbrances upon or payable from the Gross Revenues or the Net Revenues; and (e) any other lawful purposes of the City. In addition, the City shall fix, prescribe, revise and collect rates, fees and charges for the services and facilities furnished by the Enterprise during each Fiscal Year which are sufficient to yield Net Revenues, including connection charges together with other funds accumulated in the City's Water Fund and which are lawfully available to the City for payment of the debt service on the Bonds, at least equal to one hundred __ percent (1__%) of the amounts payable under the preceding paragraph (b) in such Fiscal Year. Section 6.08. Limitations on Future Obligations Secured by Net Revenues. (a) No Obligations Superior to Bonds or Parity Obligations. In order to protect further the availability of the Net Revenues and the security for the Bonds and any Parity Obligations, the City hereby covenants that no additional bonds or other obligations shall be issued or incurred having any priority in payment of principal or interest out of the Net Revenues over the Bonds or such Parity Obligations. (b) Parity Obligations. The City further covenants that, except for obligations issued or incurred to refund the Bonds, the City shall not issue or incur any Parity Obligations unless: (i) The City is not in default under the terms of this Indenture; and (ii) Net Revenues, calculated on sound accounting principles, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the resolution pursuant to which instrument such Parity Obligations is issued or incurred, as shown by the books of the City, plus, at the option of the City, the additional allowance described below, shall have amounted to at least 1. times Maximum Aggregate Annual Debt Service immediately subsequent to the incurring of such additional obligations. Either or both of the following items may be added to such Net Revenues for the purpose of applying the restriction contained herein: (A) An allowance for revenues from any additions to or improvements or extensions of the Enterprise to be constructed with the proceeds of such additional obligations, and also for Net Revenues from any such additions, improvements or extensions which have been constructed from any source of funds but which, during all or any part of such Fiscal Year, were not in service, all in an amount equal to 70% of the estimated additional average annual Net Revenues to be derived from such additions, improvements and extensions for the first 36-month period following issuance of the proposed Parity Obligations, all as shown by the certificate or opinion of a qualified independent consultant employed by the City, may be added to such Net Revenues for the purpose of applying the restriction contained in this subsection (b)(ii). (B) An allowance for earnings arising from any increase in the charges made for service from the Enterprise which has become effective prior to the incurring of such additional obligations but which, during all or any part of such Fiscal Year, was not in effect, in an amount equal to 100% of the amount by which the Net Revenues would have been increased if such increase in charges had been in effect during the whole of such Fiscal Year and any period prior to the incurring of such additional obligations, as shown by the certificate or opinion of a qualified independent engineer employed by the City. -30- (iii) A reserve fund shall be funded or a Qualified Reserve Fund Credit Instrument shall be established for such Parity Obligations, with cash or Permitted Investments, which is at least equal to the lesser of the maximum annual payments to be made with respect to such Parity Obligations or 125% of the average annual payments to be made with respect to such Parity Obligations or 10% of the principal amount of such Parity Obligations. (c) Subordinate Obligations. The City further covenants that the City shall not issue or incur any Subordinate Obligations unless Net Revenues, calculated on sound accounting principles, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than sixty (60) days prior to the adoption of the resolution pursuant to which instrument such Subordinate Obligations are issued or incurred, as shown by the books of the City shall, after deducting all amounts required for the payment of the Bonds and any Parity Obligations, have amounted to at least 1.0 times the sum of the maximum annual debt service on all Subordinate Obligations outstanding immediately subsequent to the incurring of such additional obligations. An allowance for earnings arising from any increase in the charges made for service from the Enterprise which has become effective prior to the incurring of such additional obligations but which, during all or any part of such Fiscal Year, was not in effect, may be added in an amount equal to 100% of the amount by which the Net Revenues would have been increased if such increase in charges had been in effect during the whole of such Fiscal Year and any period prior to the incurring of such additional obligations, as shown by the certificate or opinion of a qualified independent engineer employed by the City. (d) Calculating Debt Service on Variable Rate Debt. For all purposes, variable rate indebtedness shall be assumed to bear interest at the highest of: (i) the actual rate on the date of calculation, or if the indebtedness in not yet outstanding, the initial rate (if established and binding), (ii) if the indebtedness has been outstanding for at least twelve months, the average rate over the twelve months immediately preceding the date of calculation, and (iii) (A) if interest on the indebtedness is excludable from gross income under the applicable provisions of the Code, the most recently published Bond Buyer "Revenue Bond Index" (or comparable index if no longer published) plus 50 basis points, or (B) if interest is not so excludable, the interest rate on direct U.S. Treasury Obligations with comparable maturities plus 50 basis points; provided, however, that for purposes of any rate covenant measuring actual debt service coverage during a test period, variable rate indebtedness shall be deemed to bear interest at the actual rate per annum applicable during the test period. Section 6.09. Further Assurances. The City will adopt, make, execute and deliver any and all such further resolutions, instruments and assurances as may be reasonably necessary or proper to carry out the intention or to facilitate the performance of this Indenture, and for the better assuring and confirming unto the Owners of the Bonds of the rights and benefits provided in this Indenture. Section 6.10. Waiver of Laws. The City shall not at any time insist upon or plead in any manner whatsoever, or claim or take the benefit or advantage of, any stay or extension law now or at any time hereafter in force that may affect the covenants and agreements contained in this Indenture or in the Bonds, and all benefit or advantage of any such law or laws is hereby expressly waived by the City to the extent permitted by law. Section 6.11. Private Activity Bond Limitation. The City shall assure that the proceeds of the Bonds are not so used as to cause the Bonds to satisfy the private business tests of Section 141(b) of the Code. -31- Section 6.12. Private Loan Financing Limitation. The City shall assure that the proceeds of the Bonds are not so used as to cause the Bonds to satisfy the private loan financing test of Section 141(c) of the Code. Section 6.13. Federal Guarantee Prohibition. The City shall not take any action or permit or suffer any action to be taken if the result of the same would be to cause any of the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Code. Section 6.14. Rebate Requirement. The City shall take any and all actions necessary to assure compliance with Section 148(f) of the Code, relating to the rebate of excess investment earnings, if any, to the federal government. Section 6.15. No Arbitrage. The City shall not take, or permit or suffer to be taken by the Trustee or otherwise, any action with respect to the proceeds of the Bonds which, if such action had been reasonably expected to have been taken, or had been deliberately and intentionally taken, on the Closing Date would have caused the Bonds, to be "arbitrage bonds" within the meaning of Section 148 of the Code. Section 6.16. Maintenance of Tax-Exemption. The City shall take all actions necessary to assure the exclusion of interest on the Bonds from the gross income of the Owners of the Bonds to the same extent as such interest is permitted to be excluded from gross income under the Code as in effect on the Closing Date. Section 6.17. Continuing Disclosure. The City hereby covenants and agrees that it will comply with and carry out all of the provisions of the Continuing Disclosure Certificate. Notwithstanding any other provision of the Indenture, failure of the City to comply with the Continuing Disclosure Certificate shall not be considered an event of default; however, any holder or beneficial owner of the Bonds may take such actions as may be necessary and appropriate to compel performance, including seeking mandate or specific performance by court order. -32- ARTICLE VII MAINTENANCE, TAXES, INSURANCE AND CONDEMNATION Section 7.01. Maintenance and Operation of the Enterprise. The City covenants and agrees that it will operate and maintain the Enterprise in accordance with all applicable governmental laws, ordinances, approvals, rules, regulations and requirements including, without limitation, such zoning, sanitary, pollution and safety ordinances and laws and such rules and regulations thereunder as may be binding upon the City. Section 7.02. Taxes, Assessments, Other Governmental Charges and Utility Charges. The City covenants and agrees that it will pay and discharge all taxes, assessments, governmental charges of any kind whatsoever, and utility charges which may be or have been assessed or which may have become liens upon the Enterprise or the interest therein of the Trustee or of the Owners of the Bonds, and will make such payments or cause such payments to be made, respectively, in due time to prevent any delinquency thereon or any forfeiture or sale of the Enterprise or any part thereof, and upon request, will furnish to the Trustee receipts for all such payments, or other evidence satisfactory to the Trustee; provided, however, that the City shall not be required to pay any tax, assessment, rate or charge as herein provided as long as it shall in good faith contest the validity thereof, provided that the City shall have set aside adequate reserves with respect thereto. Section 7.03. Insurance Required. (a) The City covenants and agrees that, subject to subsection (b) of this Section 7.03, it will keep the Enterprise and all of the operations of the City adequately insured at all times and carry and maintain such insurance in amounts which are customarily carried and against such risks as are customarily insured against in connection with the ownership and operation of facilities of similar character and size in the State. The City further covenants and agrees that, except as otherwise permitted by subsection (b) of this Section 7.03, it will carry and maintain, or cause to be carried and maintained, and will pay or cause to be paid in timely fashion the premiums for, at least the following insurance with respect to the Enterprise when and as such insurance is available: (i) Insurance, on all properties constituting the Enterprise, against loss or damage by fire, lightning, vandalism, malicious mischief and all other perils covered by the extended coverage insurance endorsement then in use in the State, subject to a deductible of not more than $100,000 per loss, with a coverage amount equal to the full replacement value of the property insured or the aggregate principal amount of Outstanding Bonds, whichever is the lower of the two. During the course of construction of any substantial addition, extension, alteration or improvement to the Enterprise, the City may, at its option, require the contractor to obtain builder's risk insurance in the amount of the full completed value of such construction work, subject to deductibles of not more than $100,000 per loss (except that higher deductibles may apply to earthquake and/or flood insurance), covering loss by fire, lightning and removal from the premises endangered by fire and lightning, and all other risks covered by the extended coverage endorsement then in use in the State. (ii) Boiler insurance providing coverage of pressure vessels, auxiliary piping, pumps and compressors, refrigeration systems, transformers and miscellaneous electrical apparatus in the Enterprise which present significant potential for loss, in an -33- amount not less than $2,000,000, subject to deductibles not exceeding $100,000 per occurrence. (iii) Automobile liability insurance in the minimum amount of $1,000,000 combined single limit (CSL) for bodily injury and/or property damage arising out of any one accident. This shall include non-owned and hired auto liability. (iv) Comprehensive general liability and professional errors and omissions liability insurance, in the minimum amount of $5,000,000 as to any one occurrence. (v) Crime coverage/fidelity bonds or other insurance guarantees on all City officers and employees who collect or have custody of or access to revenues, receipts or income of the Enterprise, in such amounts as are ordinarily carried by organizations engaged in like activities and with gross revenues comparable to those of the Enterprise. (b) Notwithstanding anything in this Section 7.03 to the contrary, the City shall have the right, without giving rise to an Event of Default solely on such account, (1) to maintain insurance coverage below or deductibles above that required by subsection (a) of this Section 7.03, if the City furnishes to the Trustee a certificate provided by an Insurance Professional that the amount of insurance is not commercially and financially affordable at rates which in the judgment of such Insurance Professional are considered reasonable by industry standards, or (2) to adopt alternative insurance/risk transfer programs, in lieu of the policies described in subsection (a) of this Section 7.03, which the City Council determines to be reasonable including, without limitation, to self-insure, in whole or in part, to participate in programs of captive insurance companies, to participate with other entities in mutual or other cooperative insurance or other risk management programs, to participate in state or federal insurance programs or to establish or participate in other alternative risk management programs, all as may be approved as reasonable and appropriate risk management by an Insurance Professional. Section 7.04. Worker's Disability Compensation Act. The City will at all times comply with the Worker's Disability Compensation Act of the State of California, or any successor statute or statutes. Section 7.05. Insurers; Policy Forms and Loss Payees. Each insurance policy required by Section 7.03(a) shall be carried by stock or mutual insurance companies authorized to do business in the State which are financially responsible and capable of fulfilling the requirements of such policies. Ail such policies and policies permitted by Section 7.03(b) (except liability policies), if insurance policies are purchased, shall name the Trustee as an additional insured party, beneficiary and/or loss payee as its interest may appear. Each policy shall be in such form and contain such provisions as are generally considered standard for the type of insurance involved and shall contain a provision to the effect that the insurer shall not cancel or substantially modify the policy provisions without first giving at least sixty (60) days written notice thereof to the City and the Trustee. In lieu of separate policies, the City may maintain package policies which cover one or more risks required to be insured against so long as the minimum coverages required herein are met. The City shall provide the Trustee annually (on or before April 1 in each year) evidence of the policies of insurance maintained pursuant to this Indenture, the names of the insurers and insured parties (including copies of actual additional insured endorsements), the amounts of such insurance and applicable deductibles, the risks covered thereby and the expiration dates thereof and a description of any alternative risk management programs adopted pursuant to Section 7.03(b). The City shall also file with the Trustee, upon written request, a copy of any insurance review or recommendations received by the City from an Insurance Professional pursuant to Section 7.03. Section 7.06. Disposition of Insurance and Condemnation Proceeds. (a) The proceeds of the insurance carried pursuant to clauses (i) and (ii) of Section 7.03(a) and the proceeds of any condemnation awards with respect to the Enterprise shall, to the extent that they are in excess of $25,000 with respect to any occurrence, be paid immediately upon receipt by the City or other named insured parties to the Trustee for deposit in a special fund which the Trustee shall establish and maintain and hold in trust, when required, to be known as the "Insurance and Condemnation Proceeds Fund." Proceeds with respect to any occurrence in an amount equal to or less than $25,000 may be retained by the City and used for any lawful purpose of the City. In the event the City elects to repair or replace the property damaged, destroyed or taken in accordance with said plans, moneys in the Insurance and Condemnation Proceeds Fund shall be disbursed by the Trustee for the purpose of repairing or replacing the property damaged, destroyed or taken in the manner and subject to the conditions set forth in Section 3.03 with respect to disbursements from the Costs of Issuance Fund to the extent the provisions of said Section 3.03 may reasonably be made applicable. (b) In the event the City shall elect not to repair or replace the property damaged, destroyed or taken, as provided in subsection (a) of this Section 7.06, the Trustee shall transfer all amounts in the Insurance and Condemnation Proceeds Fund on account of such damage, destruction or condemnation to the Special Redemption Account; provided that if any Parity Obligations are then outstanding, any such transfer from the Insurance and Condemnation Proceeds Fund shall be deposited, as directed by the City in writing, in part in the Special Redemption Account and in part in such other fund or account as may be appropriate (and used for the retirement of such Parity Obligations) in the same proportion which the aggregate principal amount of Outstanding Bonds then bears to the aggregate unpaid principal amount of such Parity Obligations. -35- ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES OF BONDOWNERS Section 8.01. Events of Default. The following events shall be Events of Default: (a) default in the due and punctual payment of the principal of any Bond when and as the same shall become due and payable, whether at maturity as therein expressed, by proceedings for redemption, by declaration or otherwise, or default in the redemption from any Sinking Account of any Term Bonds in the amounts and at the times provided therefor; (b) default in the due and punctual payment of any installment of interest on any Bond when and as such interest installment shall become due and payable; (c) default by the City in the observance of any of the covenants, agreements or conditions on its part in this Indenture or in the Bonds contained (other than as referred to in subsections (a) or (b) of this Section 8.01), if such default shall have continued for a period of sixty (60) days after written notice thereof, specifying such default and requiring the same to be remedied, shall have been given to the City by the Trustee, or to the City and the Trustee by the Owners of not less than twenty-five percent (25%) in aggregate principal amount of the Bonds at the time Outstanding; (d) abandonment by the City of the Enterprise, or any substantial part thereof, and such abandonment shall continue for a period of sixty (60) days after written notice thereof shall have been given to the City by the Trustee, or to the City and the Trustee by the Owners of not less than twenty-five percent (25%) in aggregate principal amount of the Bonds at the time Outstanding, unless the City shall have assumed all of the City's obligations hereunder; or (e) the City's filing a petition in voluntary bankruptcy, for the composition of its affairs or for its corporate reorganization under any state or federal bankruptcy or insolvency law, or making an assignment for the benefit of creditors, or admitting in writing to its insolvency or inability to pay debts as they mature, or consenting in writing to the appointment of a trustee or receiver for itself or for the whole or any substantial part of the Enterprise. Section 8.02. Acceleration of Maturities. Subject to the consent of the Municipal Bond Insurer, if an Event of Default shall occur, then, and in each and every such case during the continuance of such Event of Default, the Trustee or the Owners of not less than a majority in aggregate principal amount of the Bonds at the time Outstanding shall be entitled, upon notice in writing to the City, to declare the principal of all of the Bonds then Outstanding, and the interest accrued thereon, to be due and payable immediately, and upon any such declaration the same shall become and shall be immediately due and payable, anything in this Indenture or in the Bonds contained to the contrary notwithstanding. Subject to the consent of the Municipal Bond Insurer, any such declaration, however, is subject to the condition that if, at any time after such declaration and before any judgment or decree for the payment of the moneys due shall have been obtained or entered, the City shall deposit with the Trustee a sum sufficient to pay all the principal or Redemption Price of and installments of interest on the Bonds payment of which is overdue, with interest on such overdue principal at the rate borne by the respective Bonds, and the reasonable charges and expenses of the Trustee, and any and all other defaults known to the Trustee (other than in the payment of principal of and interest on the Bonds due and payable solely by reason of such declaration) shall have been made good or cured to the satisfaction of the Trustee or provision -36- deemed by the Trustee to be adequate shall have been made therefor, then, and in every such case, the Owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding, by written notice to the City and the Trustee, or the Trustee if such declaration was made by the Trustee, may, on behalf of the Owners of all of the Bonds, rescind and annul such declaration and its consequences and waive such default; but no such rescission and annulment shall extend to or shall affect any subsequent default, or shall impair or exhaust any right or power consequent thereon. Section 8.03. Application of Net Revenues and Other Funds After Default. If an Event of Default shall occur and be continuing, all Net Revenues and any other funds then held or thereafter received by the Trustee under any of the provisions of this Indenture (subject to Section 13.10) shall be applied by the Trustee as follows and in the following order: (a) To the payment of any expenses necessary in the opinion of the Trustee to protect the interests of the Owners of the Bonds and payment of reasonable charges and expenses of the Trustee (including, but not limited to, reasonable fees and disbursements of its counsel) incurred in and about the performance of its powers and duties under this Indenture; (b) To the payment of the principal or Redemption Price of and interest then due on the Bonds (upon presentation of the Bonds to be paid, and stamping thereon of the payment if only partially paid, or surrender thereof if fully paid) subject to the provisions of this Indenture (including Section 6.02), as follows: (i) Unless the principal of all of the Bonds shall have become or have been declared due and payable, First: To the payment to the persons entitled thereto of all installments of interest then due in the order of the maturity of such installments, and, if the amount available shall not be sufficient to pay in full any installment or installments maturing on the same date, then to the payment thereof ratably, according to the amounts due thereon, to the persons entitled thereto, without any discrimination or preference; and Second: To the payment to the persons entitled thereto of the unpaid principal or Redemption Price of any Bonds which shall have become due, whether at maturity or by call for redemption, in the order of their due dates, with interest on the overdue principal at the rate borne by the respective Bonds, and, if the amount available shall not be sufficient to pay in full all the Bonds due on any date, together with such interest, then to the payment thereof ratably, according to the amounts of principal or Redemption Price due on such date to the persons entitled thereto, without any discrimination or preference. (ii) If the principal of all of the Bonds shall have become or have been declared due and payable, to the payment of the principal and interest then due and unpaid upon the Bonds, with interest on the overdue principal at the rate borne by the respective Bonds, and, if the amount available shall not be sufficient to pay in full the whole amount so due and unpaid, then to the payment thereof ratably, without preference or priority of principal over interest, or of interest over principal, or of any installment of interest over any other installment of interest, or of any Bond over any other Bond, according to the amounts due respectively for principal and interest, to the persons entitled thereto without any discrimination or preference. -37- Section 8.04. Trustee to Represent Bondowners. The Trustee is hereby irrevocably appointed (and the successive respective Owners of the Bonds, by taking and holding the same, shall be conclusively deemed to have so appointed the Trustee) as trustee and true and lawful attorney-in-fact of the Owners of the Bonds for the purpose of exercising and prosecuting on their behalf such rights and remedies as may be available to such Owners under the provisions of the Bonds, this Indenture, the Bond Law and applicable provisions of any other law. Upon the occurrence and continuance of an Event of Default or other occasion giving rise to a right in the Trustee to represent the Bondowners, the Trustee in its discretion may, and upon the written request of the Owners of not less than twenty-five percent (25%) in aggregate principal amount of the Bonds then Outstanding (or, if more than one such request is received, the written request executed by the Owners of the greatest percentage of Bonds then Outstanding in excess of twenty-five percent (25%)), and upon being indemnified to its satisfaction therefor, shall, proceed to protect or enforce its rights or the rights of such Owners by such appropriate action, suit, mandamus or other proceedings as it shall deem most effectual to protect and enforce any such right, at law or in equity, either for the specific performance of any covenant or agreement contained herein, or in aid of the execution of any power herein granted, or for the enforcement of any other appropriate legal or equitable right or remedy vested in the Trustee or in such Owners under this Indenture, the Bond Law or any other law; and upon instituting such proceeding, the Trustee shall be entitled, as a matter of right, to the appointment of a receiver of the Net Revenues and other assets pledged under this Indenture, pending such proceedings. All rights of action under this Indenture or the Bonds or otherwise may be prosecuted and enforced by the Trustee without the possession of any of the Bonds or the production thereof in any proceeding relating thereto, and any such suit, action or proceeding instituted by the Trustee shall be brought in the name of the Trustee for the benefit and protection of all the Owners of such Bonds, subject to the provisions of this Indenture (including Section 6.02). Section 8.05. Bondowners' Direction of Proceedings. Anything in this Indenture to the contrary notwithstanding but subject to the consent of the Municipal Bond Insurer, the Owners of a majority in aggregate principal amount of the Bonds then Outstanding shall have the right, by an instrument or concurrent instruments in writing executed and delivered to the Trustee, to direct the method of conducting all remedial proceedings taken by the Trustee hereunder, provided that such direction shall not be otherwise than in accordance with law and the provisions of this Indenture, and that the Trustee shall have the right to decline to follow any such direction which in the opinion of the Trustee would be unjustly prejudicial to Bondowners not parties to such direction or would expose the Trustee to liability for which it has not been indemnified to its satisfaction. Section 8.06. Limitation on Bondowners' Right to Sue. No Owner of any Bond shall have the right to institute any suit, action or proceeding at law or in equity, for the protection or enforcement of any right or remedy under this Indenture, the Bond Law or any other applicable law with respect to such Bond, unless (1) such Owner shall have given to the Trustee written notice of the occurrence of an Event of Default; (2) the Owners of not less than twenty-five per cent (25%) in aggregate principal amount of the Bonds then Outstanding (or, if more than one such request is received, the written request executed by the Owners of the greatest percentage of Bonds then Outstanding in excess of twenty-five percent (25%)) shall have made written request upon the Trustee to exercise the powers hereinbefore granted or to institute such suit, action or proceeding in its own name; (3) such Owner or said Owners shall have tendered to the Trustee reasonable indemnity against the costs, expenses and liabilities to be incurred in compliance with such request; and (4) the Trustee shall have refused or omitted to comply with such request for a period of sixty (60) days after such written request shall have been received by, and said tender of indemnity shall have been made to, the Trustee. -38- Such notification, request, tender of indenmity and refusal or omission are hereby declared, in every case, to be conditions precedent to the exercise by any Owner of Bonds of any remedy hereunder or under law; it being understood and intended that no one or more Owners of Bonds shall have any right in any manner whatever by his or their action to affect, disturb or prejudice the security of this Indenture or the rights of any other Owners of Bonds, or to enforce any right under this Indenture, the Bond Law, the Government Code of the State or other applicable law with respect to the Bonds, except in the manner herein provided, and that all proceedings at law or in equity to enforce any such right shall be instituted, had and maintained in the manner herein provided and for the benefit and protection of all Owners of the Outstanding Bonds, subject to the provisions of this Indenture (including Section 6.02). Section 8.07. Absolute Obligation of City. Nothing in Section 8.06 or in any other provision of this Indenture, or in the Bonds, contained shall affect or impair the obligation of the City, which is absolute and unconditional, to pay the principal or Redemption Price of and interest on the Bonds to the respective Owners of the Bonds at their respective dates of maturity, or upon call for redemption, as herein provided, but only out of the Net Revenues and other assets herein pledged therefor, or affect or impair the right of such Owners, which is also absolute and unconditional, to enforce such payment by virtue of the contract embodied in the Bonds. Section 8.08. Termination of Proceedings. In case any proceedings taken by the Trustee or any one or more Bondowners on account of any Event of Default shall have been discontinued or abandoned for any reason or shall have been determined adversely to the Trustee or the Bondowners, then in every such case the City, the Trustee and the Bondowners, subject to any determination in such proceedings, shall be restored to their former positions and rights hereunder, severally and respectively, and all rights, remedies, powers and duties of the City, the Trustee and the Bondowners shall continue as though no such proceedings had been taken. Section 8.09. Remedies Not Exclusive. No remedy herein conferred upon or reserved to the Trustee or to the Owners of the Bonds is intended to be exclusive of any other remedy or remedies, and each and every such remedy, to the extent permitted by law, shall be cumulative and in addition to any other remedy given hereunder or now or hereafter existing at law or in equity or otherwise. Section 8.10. No Waiver of Default. No delay or omission of the Trustee or of any Owner of the Bonds to exercise any right or power arising upon the occurrence of any default shall impair any such right or power or shall be construed to be a waiver of any such default or an acquiescence therein; and every power and remedy given by this Indenture to the Trustee or to the Owners of the Bonds may be exercised from time to time and as often as may be deemed expedient. -39- ARTICLE IX THE TRUSTEE Section 9.01. Appointment of Trustee; Duties, Immunities and Liabilities of Trustee. (a) U.S. Bank National Association is hereby appointed to serve as Trustee under this Indenture. By execution hereof, the Trustee accepts such appointment. (b) The Trustee shall, prior to an Event of Default, and after the curing or waiver of all Events of Default which may have occurred, perform such duties and only such duties as are specifically set forth in this Indenture. The Trustee shall, during the existence of any Event of Default (which has not been cured or waived), exercise such of the rights and powers vested in it by this Indenture, and use the same degree of care and skill in their exercise, as a prudent person would exercise or use under the circumstances in the conduct of his or her own affairs. (c) Subject to the consent of the Municipal Bond Insurer, the City may remove the Trustee at any time unless an Event of Default shall have occurred and then be continuing, and shall remove the Trustee if at any time requested to do so by an instrument or concurrent instruments in writing signed by the Owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding (or their attorneys duly authorized in writing) or if at any time the Trustee shall cease to be eligible in accordance with sUbsection (f) of this Section 9.01, or shall become incapable of acting, or shall be adjudged a bankrupt or insolvent, or a receiver of the Trustee or its property shall be appointed, or any public officer shall take control or charge of the Trustee or of its property or affairs for the purpose of rehabilitation, conservation or liquidation, in each case by giving written notice of such removal to the Trustee, and thereupon shall appoint a successor Trustee by an instrument in writing. (d) The Trustee may at any time resign by giving ninety days prior written notice of such resignation to the City and by giving the Bondowners notice of such resignation by mail to the addresses shown on the Bond Registration Books. Subject to the consent of the Municipal Bond Insurer, upon receiving such notice of resignation, the City shall promptly appoint a successor Trustee by an instrument in writing. (e) Any removal or resignation of the Trustee and appointment of a successor Trustee shall become effective upon acceptance of appointment by the successor Trustee. If no successor Trustee shall have been appointed and have accepted appointment within forty-five (45) days of giving notice of removal or notice of resignation as aforesaid, the resigning Trustee or any Bondowner (on behalf of himself and all other Bondowners) may petition any court of competent jurisdiction for the appointment of a successor Trustee, and such court may thereupon, after such notice (if any) as it may deem proper, appoint such successor Trustee. Any successor Trustee appointed under this Indenture, shall signify its acceptance of such appointment by executing and delivering to the City and to its predecessor Trustee a written acceptance thereof, and thereupon such successor Trustee, without any further act, deed or conveyance, shall become vested with all the moneys, estates, properties, rights, powers, trusts, duties and obligations of such predecessor Trustee, with like effect as if originally named Trustee herein; but, nevertheless at the Request of the City or the request of the successor Trustee, such predecessor Trustee shall execute and deliver any and all instruments of conveyance or further assurance and do such other things as may reasonably be required for more fully and certainly vesting in and confirming to such successor Trustee all the right, title and interest of such predecessor Trustee in and to any property held by it under this Indenture and shall pay over, transfer, assign and deliver to the successor Trustee any money or other -40- property subject to the trusts and conditions herein set forth. Upon request of the successor Trustee, the City shall execute and deliver any and all instruments as may be reasonably required for more fully and certainly vesting in and confirming to such successor Trustee all such moneys, estates, properties, rights, powers, trusts, duties and obligations. Upon acceptance of appointment by a successor Trustee as provided in this subsection, the City shall mail a notice of the succession of such Trustee to the trusts hereunder to the Bondowners at the addresses shown on the registration books maintained by the Trustee. If the City fails to mail such notice within fifteen (15) days after acceptance of appointment by the successor Trustee, the successor Trustee shall cause such notice to be mailed at the expense of the City. (f) Any Trustee appointed under the provisions of this Section 9.01 in succession to the Trustee shall be a trust company or bank having the powers of a trust company having a corporate trust office in the State, having a combined capital and surplus of at least fifty million dollars ($50,000,000), and subject to supervision or examination by federal or state authority. If such bank or trust company publishes a report of condition at least annually, pursuant to law or to the requirements of any supervising or examining authority above referred to, then for the purpose of this subsection the combined capital and surplus of such bank or trust company shall be deemed to be its combined capital and surplus as set forth in its most recent report of condition so published. In case at any time the Trustee shall cease to be eligible in accordance with the provisions of this subsection (f), the Trustee shall resign immediately in the manner and with the effect specified in this Section 9.01. Section 9.02. Merger or Consolidation. Any company or association into which the Trustee may be merged or converted or with which it may be consolidated or any company or association resulting from any merger, conversion or consolidation to which it shall be a party or any company or association to which the Trustee may sell or transfer all or substantially all of its corporate trust business, provided such company or association shall be eligible under subsection (f) of Section 9.01, shall be the successor to such Trustee, as the case may be, without the execution or filing of any paper or any further act, anything herein to the contrary notwithstanding. Section 9.03. Liability of Trustee. (a) The recitals of facts herein and in the Bonds contained shall be taken as statements of the City, and the Trustee assumes no responsibility for the correctness of the same, or makes any representations as to the validity or sufficiency of this Indenture or of the Bonds, or shall incur any responsibility in respect thereof, other than in connection with the duties or obligations herein or in the Bonds assigned to or imposed upon it. The Trustee shall, however, be responsible for its representations contained in its certificate of authentication on the Bonds. The Trustee shall not be liable in connection with the performance of its duties hereunder, except for its own negligence or willful misconduct. The Trustee may become the owner of Bonds with the same rights it would have if it were not Trustee, and, to the extent permitted by law, may act as depository for and permit any of its officers or directors to act as a member of, or in any other capacity with respect to, any committee formed to protect the rights of Bondowners, whether or not such committee shall represent the Owners of a majority in principal amount of the Bonds then Outstanding. (b) The Trustee shall not be liable for any error of judgment made in good faith by a responsible officer, unless the Trustee was negligent in ascertaining the pertinent facts. (c) The Trustee shall not be liable with respect to any action taken or omitted to be taken by it in good faith in accordance with the direction of the Owners of not less than twenty-five percent (25%) in aggregate principal amount of the Bonds at the time Outstanding relating to -41 - the time, method and place of conducting any proceeding for any remedy available to the Trustee, or exercising any trust or power conferred upon the Trustee under this Indenture. (d) The Trustee shall be under no obligation to exercise any of the rights or powers vested in it by this Indenture at the request, order or direction of any of the Bondowners, pursuant to the provisions of this Indenture, unless such Bondowners shall have offered to the Trustee reasonable security or indemnity against the costs, expenses and liabilities which may be incurred therein or thereby. (e) The Trustee shall not be liable for any action taken by it in good faith and believed by it to be authorized or within the discretion or rights or powers conferred upon it by this Indenture. (f) No provision in this Indenture shall require the Trustee to risk or expend its own funds or otherwise incur any financial liability in the performance of any of its duties hereunder if repayment of such funds or adequate indemnity against such risk or liability is not assured to it. The Trustee shall provide the City with seven days' notice prior to making any advance of its own funds hereunder, and, if the City does not provide moneys in the amount needed, the Trustee shall be entitled to interest on the amounts advanced at a rate equal to the then 3-month certificates of deposit rate (by reference to the Wall Street Journal); provided that no such prior notice shall need be given and such interest on amounts advanced shall accrue from the date of any such advance following the occurrence of an Event of Default hereunder. (g) The Trustee makes no representation, express or implied as to the title, value, design, compliance with specifications or legal requirements, quality, durability, operation, condition, merchantability or fitness for any particular purpose or fitness for the use contemplated by the City of the Enterprise. (h) The Trustee shall not be deemed to have knowledge of an Event of Default hereunder unless and until it shall have actual knowledge thereof. (i) The Trustee shall have no responsibility with respect to any information, statement or recital in any official statement, offering memorandum or other disclosure material prepared or distributed with respect to the Bonds. (j) The immunities extended to the Trustee also extend to its directors, officers, employees and agents. (k) The permissive right of the Trustee to do things enumerated in this Indenture shall not be construed as a duty. (1) The Trustee may execute any of the trusts or powers hereof and perform any of its duties through attorneys, agents and receivers and shall not be answerable for the same if appointed by it with reasonable care. Section 9.04. Right of Trustee to Rely on Documents. The Trustee shall be protected in acting upon any notice, resolution, request, requisition, consent, order, certificate, report, opinion, note or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or parties. The Trustee may consult with counsel, who may be counsel of or to the City, with regard to legal questions, and the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by it hereunder in good faith and in accordance therewith. -42- Whenever in the administration of the trusts imposed upon it by this Indenture the Trustee shall deem it necessary or desirable that a matter be proved or established prior to taking or suffering any action hereunder, such matter (unless other evidence in respect thereof be herein specifically prescribed) may be deemed to be conclusively proved and established by a Certificate of the City, and such Certificate shall be full warrant to the Trustee for any action taken or suffered in good faith under the provisions of this Indenture in reliance upon such Certificate, but in its discretion the Trustee may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may seem reasonable. Section 9.05. Preservation and Inspection of Documents. All documents received by the Trustee under the provisions of this Indenture shall be retained in its possession and shall be subject during regular business hours with reasonable prior notice to the inspection of the City and any Bondowner, and their agents and representatives duly authorized in writing, at the Trust Office of the Trustee and under reasonable conditions. Section 9.06. Compensation of Trustee. The City covenants to pay to the Trustee from time to time, from available moneys of the City, and the Trustee shall be entitled to, reasonable compensation for all services rendered by it in the exercise and performance of any of the powers and duties hereunder of the Trustee, and the City will pay or reimburse the Trustee upon its request, from available moneys of the City, for all expenses, disbursements and advances incurred or made by the Trustee in accordance with any of the provisions of this Indenture (including the reasonable compensation and the expenses and disbursements of its counsel and of all persons not regularly in its employ) except any such expense, disbursement or advance as may arise from its negligence or bad faith. Section 9.07. Indemnification. The City covenants to indemnify the Trustee and to hold it harmless against any loss, liability, expenses or advance, including fees and expenses of counsel and other experts, incurred or made without negligence or bad faith on the part of the Trustee, in the exercise and performance of any of the powers and duties hereunder by the Trustee, including the costs and expenses of defending itself against any claim of liability arising under this Indenture. Such indemnification shall survive the termination or discharge of this Indenture. -43- ARTICLE X MODIFICATION OR AMENDMENT OF THE INDENTURE Section 10.01. Amendments Permitted. (a) Subject to the consent of the Municipal Bond Insurer, this Indenture and the rights and obligations of the City and of the Owners of the Bonds and of the Trustee may be modified or amended from time to time and at any time by a Supplemental Indenture, which the City and the Trustee may execute when the written consent of the Owners of a majority in aggregate principal amount of the Bonds then Outstanding shall have been filed with the Trustee; provided that if such modification or amendment will, by its terms, not take effect so long as any Bonds of any particular maturity remain Outstanding, the consent of the Owners of such Bonds shall not be required and such Bonds shall not be deemed to be Outstanding for the purpose of any calculation of Bonds Outstanding under this Section 10.01. No such modification or amendment shall (1) extend the fixed maturity of any Bond, or reduce the amount of principal thereof, or extend the time of payment or reduce the amount of any Mandatory Sinking Account Payment provided in this Indenture for the payment of any Bond, or reduce the rate of interest thereon, or extend the time of payment of interest thereon, or reduce any premium payable upon the redemption thereof, without the consent of the Owner of each Bond so affected, or (2) reduce the aforesaid percentage of Bonds the consent of the Owners of which is required to effect any such modification or amendment, or permit the creation of any lien on the Net Revenues and other assets pledged under this Indenture prior to or on a parity with the lien created by this Indenture, or deprive the Owners of the Bonds of the lien created by this Indenture on such Net Revenues and other assets (except as expressly provided in this Indenture), or terminate the insurance of the Bonds, without the consent of the Owners of all of the Bonds then Outstanding. It shall not be necessary for the consent of the Bondowners to approve the particular form of any Supplemental Indenture, but it shall be sufficient if such consent shall approve the substance thereof. Promptly after the execution by the City and the Trustee of any Supplemental Indenture pursuant to this subsection (a), the Trustee shall mail a notice, setting forth in general terms the substance of such Supplemental Indenture to the Bondowners at the addresses shown on the Bond Registration Books. Any failure to give such notice, or any defect therein, shall not, however, in any way impair or affect the validity of any such Supplemental Indenture. (b) This Indenture and the rights and obligations of the City, of the Trustee and of the Owners of the Bonds may also be modified or amended from time to time and at any time by a Supplemental Indenture, which the City and the Trustee may execute without the consent of any Bondowners, but only to the extent permitted by law and only for any one or more of the following purposes: (i) to add to the covenants and agreements of the City in this Indenture contained other covenants and agreements thereafter to be observed, to pledge or assign additional security for the Bonds (or any portion thereof), or to surrender any right or power herein reserved to or conferred upon the City, provided, that no such covenant, agreement, pledge, assignment or surrender shall materially adversely affect the interests of the Owners of the Bonds; (ii) to make such provisions for the purpose of curing any ambiguity, inconsistency or omission, or of curing or correcting any defective provision, contained in this Indenture, or in regard to matters or questions arising under this Indenture, as -44- the City may deem necessary or desirable and not inconsistent with this Indenture, and which shall not materially adversely affect the interests of the Owners of the Bonds; (iii) to make such additions, deletions or modifications as may be necessary to assure exclusion from gross income for purposes of federal income taxation of interest on the Bonds. (c) No such Supplemental Indenture shall modify any of the rights or obligations of the Trustee without its prior written consent thereto; nor shall the Trustee be required to consent to any such Supplemental Indenture which affects its rights or obligations hereunder. Section 10.02. Effect of Supplemental Indenture. From and after the time any Supplemental Indenture becomes effective pursuant to this Article X, this Indenture shall be deemed to be modified and amended in accordance therewith, and the respective rights, duties and obligations under this Indenture of the City, the Trustee and all Owners of Bonds Outstanding shall thereafter be determined, exercised and enforced hereunder subject in all respects to such modification and amendment, and all the terms and conditions of any such Supplemental Indenture shall be deemed to be part of the terms and conditions of this Indenture for any and all purposes. Section 10.03. Endorsement of Bonds; Preparation of New Bonds. Bonds delivered after any Supplemental Indenture becomes effective pursuant to this Article X may, and if the Trustee so determines shall, bear a notation by endorsement or otherwise in form approved by the City and the Trustee as to any modification or amendment provided for in such Supplemental Indenture, and, in that case, upon demand of the Owner of any Bond Outstanding at the time of such execution and presentation of his Bond for the purpose at the Trust Office of the Trustee or at such additional offices as the Trustee may select and designate for that purpose, a suitable notation shall be made on such Bond. If the Supplemental Indenture shall so provide, new Bonds so modified as to conform, in the opinion of the City and the Trustee, to any modification or amendment contained in such Supplemental Indenture, shall be prepared and executed by the City and authenticated by the Trustee, and upon demand of the Owners of any Bonds then Outstanding shall be exchanged at the Trust Office of the Trustee, without cost to any Bondowner, for Bonds then Outstanding, upon surrender for cancellation of such Bonds, in equal aggregate principal amounts of the same maturity. Section 10.04. Amendment of Particular Bonds. The provisions of this Article X shall not prevent any Bondowner from accepting any amendment as to the particular Bonds held by him, provided that due notation thereof is made on such Bonds. -45- ARTICLE XI DEFEASANCE Section 11.01. Discharge of Indenture. Bonds may be paid by the City in any of the following ways; provided that the City also pays or causes to be paid any other sums payable hereunder by the City: (a) by paying or causing to be paid the principal or Redemption Price of and interest on Bonds Outstanding, as and when the same become due and payable; (b) by depositing with the Trustee, in trust, at or before maturity, money or Defeasance Obligations in the necessary amount (as provided in Section 11.10) to pay or redeem Bonds Outstanding; or (c) by delivering to the Trustee, for cancellation by it, Bonds Outstanding. If the City shall pay all Bonds Outstanding and shall also pay or cause to be paid all other sums payable hereunder by the City, then and in that case, at the election of the City (evidenced by a Certificate of the City, filed with the Trustee, signifying the intention of the City to discharge all such indebtedness and this Indenture), and notwithstanding that any Bonds shall not have been surrendered for payment, this Indenture and the pledge of Net Revenues and other assets made under this Indenture and all covenants, agreements and other obligations of the City under this Indenture shall cease, terminate, become void and be completely discharged and satisfied, except only as provided in Section 12.02. In such event, upon Request of the City, the Trustee shall cause an accounting for such period or periods as may be requested by the City to be prepared and filed with the City and shall execute and deliver to the City all such instruments as may be necessary or desirable to evidence such discharge and satisfaction, and the Trustee shall pay over, transfer, assign or deliver to the City all moneys or securities or other property held by it pursuant to this Indenture which are not required for the payment or redemption of Bonds not theretofore surrendered for such payment or redemption. Section 11.02. Discharge of Liability on Bonds. Upon the deposit with the Trustee, in trust, at or before maturity, of money or securities in the necessary amount (as provided in Section 11.10) to pay or redeem any Outstanding Bond (whether upon or prior to its maturity or the redemption date of such Bond), provided that, if such Bond is to be redeemed prior to maturity, notice of such redemption shall have been given as in Article IV provided or provision satisfactory to the Trustee shall have been made for the giving of such notice, then all liability of the City in respect of such Bond shall cease, terminate and be completely discharged, except only that thereafter the Owner thereof shall be entitled to payment of the principal of and interest to the maturity or redemption date on such Bond by the City, and the City shall remain liable for such payment, but only out of such money or securities deposited with the Trustee as aforesaid for such payment, provided further, however, that the provisions of Section 11.04 shall apply in all events. The City may at any time surrender to the Trustee for cancellation by it any Bonds previously issued and delivered which the City may have acquired in any manner whatsoever, and such Bonds, upon such surrender and cancellation, shall be deemed to be paid and retired. Section 11.03. Deposit of Money or Securities with Trustee. Whenever in this Indenture it is provided or permitted that there be deposited with or held in trust by the Trustee money or Defeasance Obligations in the necessary amount to pay or redeem any Bonds, the money or -46- Defeasance Obligations so to be deposited or held may include money or Defeasance Obligations held by the Trustee in the funds and accounts established pursuant to this Indenture and shall be: (a) lawful money of the United States of America in an amount equal to the principal amount of such Bonds and all unpaid interest thereon to maturity, except that, in the case of Bonds which are to be redeemed prior to maturity and in respect of which notice of such redemption shall have been given as in Article IV provided or provision satisfactory to the Trustee shall have been made for the giving of such notice, the amount to be deposited or held shall be the principal amount or Redemption Price of such Bonds and all unpaid interest thereon to the redemption date; or (b) Defeasance Obligations the principal of and interest on which when due will provide money sufficient to pay the principal or Redemption Price of and all unpaid interest to maturity, or to the redemption date, as the case may be, on the Bonds to be paid or redeemed, as such principal or Redemption Price and interest become due, provided that, in the case of Bonds which are to be redeemed prior to the maturity thereof, notice of such redemption shall have been given as in Article IV provided or provision satisfactory to the Trustee shall have been made for the giving of such notice; provided, in each case, that the Trustee shall have been irrevocably instructed (by the terms of this Indenture or by Request of the City) to apply such money to the payment of such principal or Redemption Price and interest with respect to such Bonds. Section 11.04. Payment of Bonds After Discharge of Indenture. Notwithstanding any provisions of this Indenture, any moneys held by the Trustee in trust for the payment of the principal or redemption premium of, or interest on, any Bonds and remaining unclaimed for two years after the principal of all of the Bonds has become due and payable (whether at maturity or upon call for redemption or by acceleration as provided in this Indenture), if such moneys were so held at such date, or two years after the date of deposit of such moneys if deposited after said date when all of the Bonds became due and payable, shall be repaid to the City free from the trusts created by this Indenture, and all liability of the Trustee with respect to such moneys shall thereupon cease; provided, however, that before the repayment of such moneys to the City as aforesaid, the Trustee, as the case may be, may (at the cost of the City) first mail a notice, in such form as may be deemed appropriate by the Trustee, to the Owners of the Bonds so payable and not presented and with respect to the provisions relating to the repayment to the City of the moneys held for the payment thereof. -47- ARTICLE )(II MUNICIPAL BOND INSURANCE PROVISIONS [TO COME] -48- ARTICLE XIII MISCELLANEOUS Section 13.01. Liability of City Limited to Net Revenues. Notwithstanding anything contained in this Indenture or in the Bonds, the City shall not be required to advance any moneys derived from any source other than the Net Revenues and other assets pledged under this Indenture for any of the purposes mentioned in this Indenture, whether for the payment of the principal or Redemption Price of or interest on the Bonds or for any other purpose of this Indenture. Section 13.02. Successor Is Deemed Included in All References to Predecessor. Whenever in this Indenture either the City or the Trustee is named or referred to, such reference shall be deemed to include the successors or assigns thereof, and all the covenants and agreements in this Indenture contained by or on behalf of the City or the Trustee shall bind and inure to the benefit of the respective successors and assigns thereof whether so expressed or not. Section 13.03. Limitation of Rights to Parties and Bondowners. Except as provided in Section 14.08, nothing in this Indenture or in the Bonds expressed or implied is intended or shall be construed to give to any person other than the City, the Trustee and the Owners of the Bonds, any legal or equitable right, remedy or claim under or in respect of this Indenture or any covenant, condition or provision therein or herein contained; and all such covenants, conditions and provisions are and shall be held to be for the sole and exclusive benefit of the City, the Trustee and the Owners of the Bonds. Section 13.04. Waiver of Notice. Whenever the giving of notice by mail or otherwise is required in this Indenture, the giving of such notice may be waived in writing by the person entitled to receive such notice and in any such case the giving or receipt of such notice shall not be a condition precedent to the validity of any action taken in reliance upon such waiver. Section 13.05. Destruction of Bonds. Whenever in this Indenture provision is made for the cancellation by the Trustee and the delivery to the City of any Bonds, the Trustee may, upon Request of the City, in lieu of such cancellation and delivery, destroy such Bonds (in the presence of an officer of the City, if the City shall so require), and deliver a certificate of such destruction to the City. Section 13.06. Severability of Invalid Provisions. If any one or more of the provisions contained in this Indenture or in the Bonds shall for any reason be held to be invalid, illegal or unenforceable in any respect, then such provision or provisions shall be deemed severable from the remaining provisions contained in this Indenture and such invalidity, illegality or unenforceability shall not affect any other provision of this Indenture, and this Indenture shall be construed as if such invalid or illegal or unenforceable provision had never been contained herein. The City hereby declares that it would have adopted this Indenture and each and every other Section, paragraph, sentence, clause or phrase hereof and authorized the issuance of the Bonds pursuant thereto irrespective of the fact that any one or more Sections, paragraphs, sentences, clauses or phrases of this Indenture may be held illegal, invalid or unenforceable. Section 13.07. Notice to City and Trustee. Any notice to or demand upon the Trustee may be served or presented, and such demand may be made, at the Trust Office of the Trustee, which at the date of adoption of this Indenture is located at 550 South Hope Street, Suite 500, Los Angeles, CA 90071, Attention: Corporate Trust Administration, or at such other address as may have been filed in writing by the Trustee with the City. Any notice to or demand upon the -49- City shall be deemed to have been sufficiently given or served for all purposes by being deposited, postage prepaid, in a post office letter box, addressed to the City of Tustin at 300 Centennial Way, Tustin, CA 92780, Attention: Director of Finance (or such other address as may have been filed in writing by the City with the Trustee). Notices under this Indenture to the Municipal Bond Insurer shall be given as provided in Section 12.__. Section 13.08. Evidence of Rights of Bondowners. Any request, consent or other instrument required or permitted by this Indenture to be signed and executed by Bondowners may be in any number of concurrent instruments of substantially similar tenor and shall be signed or executed by such Bondowners in person or by an agent or agents duly appointed in writing. Proof of the execution of any such request, consent or other instrument or of a writing appointing any such agent, or of the holding by any person of Bonds transferable by delivery, shall be sufficient for any purpose of this Indenture and shall be conclusive in favor of the Trustee and of the City if made in the manner provided in this Section 13.08. The fact and date of the execution by any person of any such request, consent or other instrument or writing may be proved by the certificate of any notary public or other officer of any jurisdiction, authorized by the laws thereof to take acknowledgments of deeds, certifying that the person signing such request, consent or other instrument acknowledged to him the execution thereof, or by an affidavit of a witness of such execution duly sworn to before such notary public or other officer. The ownership of registered Bonds shall be proved by the Bond Registration Books held by the Trustee. Any request, consent, or other instrument or writing of the Owner of any Bond shall bind every future Owner of the same Bond and the Owner of every Bond issued in exchange therefor or in lieu thereof, in respect of anything done or suffered to be done by the Trustee or the City in accordance therewith or reliance thereon. Section 13.09. Disqualified Bonds. In determining whether the Owners of the requisite aggregate principal amount of Bonds have concurred in any demand, request, direction, consent or waiver under this Indenture, Bonds which are owned or held by or for the account of the City or by any other obligor on the Bonds, or by any person directly or indirectly controlling or controlled by, or under direct or indirect common control with, the City or any other obligor on the Bonds, shall be disregarded and deemed not to be Outstanding for the purpose of any such determination. Bonds so owned which have been pledged in good faith may be regarded as Outstanding for the purposes of this Section 13.09 if the pledgee shall establish to the satisfaction of the Trustee the pledgee's right to vote such Bonds and that the pledgee is not a person directly or indirectly controlling or controlled by, or under direct or indirect common control with, the City or any other obligor on the Bonds. In case of a dispute as to such right, any decision by the Trustee taken upon the advice of counsel shall be full protection to the Trustee. Section 13.10. Money Held for Particular Bonds. The mottey held by the Trustee for the payment of the interest, principal or Redemption Price due on any date with respect to particular Bonds (or portions of Bonds in the case of registered Bonds redeemed in part only) shall, on and after such date and pending such payment, be set aside on its books and held in trust by it without liability for interest thereon for the Owners of the Bonds entitled thereto, subject, however, to the provisions of Section 11.04. Section 13.11. Funds and Accounts. Any fund required by this Indenture to be established and maintained by the Trustee may be established and maintained in the -50- accounting records of the Trustee, either as a fund or an account, and may, for the purposes of such records, any audits thereof and any reports or statements with respect thereto, be treated either as a fund or as an account; but all such records with respect to all such funds shall at all times be maintained in accordance with customary standards of the industry, to the extent practicable, and with due regard for the protection of the security of the Bonds and the rights of every holder thereof. Section 13.12. Article and Section Headings and References. The headings or titles of the several Articles and Sections hereof, and any table of contents appended to copies hereof, shall be solely for convenience of reference and shall not affect the meaning, construction or effect of this Indenture. All references herein to "Articles," "Sections" and other subdivisions are to the corresponding Articles, Sections or subdivisions of this Indenture; the words "herein," "hereof," "hereby," "hereunder" and other words of similar import refer to this Indenture as a whole and not to any particular Article, Section or subdivision hereof; and words of the masculine gender shall mean and include words of the feminine and neuter genders. Section 13.13. Waiver of Personal Liabili .ty. No member of the City Council, officer, agent or employee of the City shall be individually or personally liable for the payment of the principal or Redemption Price of or interest on the Bonds or be subject to any personal liability or accountability by reason of the issuance thereof; but nothing herein contained shall relieve any such member of the City Council, officer, agent or employee from the performance of any official duty provided by law or by this Indenture. Section 13.14. Execution in Several Counterparts. This Indenture may be executed in any number of counterparts and each of such counterparts shall for all purposes be deemed to be an original; and all such counterparts, or as many of them as the City and the Trustee shall preserve undestroyed, shall together constitute but one and the same instrument. Section 13.15. Governing Law. This Indenture shall be construed in accordance with and governed by the Constitution and laws of the State. If this Indenture shall be the subject of litigation, venue shall reside in the federal or state courts of California. -51- IN WITNESS WHEREOF, the CITY OF TUSTIN has caused this Indenture to be signed in its name by the of the City and attested by the City Clerk, and U.S. BANK National Association, in token of its acceptance of the trust created hereunder, has caused this Indenture to be signed in its corporate name by one of its authorized officers, all as of the day and year first above written. CITY OF TUSTIN Attest: By Title City Clerk U.S. BANK NATIONAL ASSOCIATION, as Trustee By Authorized Officer -52- EXHIBIT A FORM OF BOND United States of America State of California County of Orange CITY OF TUSTIN 2003 Refunding Water Revenue Bonds INTEREST RATE MATURITY DATE DATED DATE % April 1, August 7, 2003 CUSIP REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: DOLLARS The CITY OF TUSTIN, a municipal corporation and general law city duly organized and existing under the laws of the State of California (the "City"), for value received, hereby promises to pay to the Registered Owner named above or registered assigns (the "Owner"), on the Maturity Date stated above (subject to any right of prior redemption hereinafter provided for), the Principal Amount stated above in lawful money of the United States of America, and to pay interest thereon in like lawful money from the April 1 or October 1 (each an "Interest Payment Date") next preceding the date of authentication hereof, unless said date of authentication is an Interest Payment Date, in which event such interest is payable from such date of authentication, and unless said date of authentication is prior to September 15, 2003, in which event such interest is payable from the Dated Date stated above; provided, however, that if at the time of authentication of this Bond, interest is in default on this Bond, this Bond shall bear interest from the date to which interest has previously been paid or made available for payment on this Bond in full at the Interest Rate per annum stated above, payable semiannually on each Interest Payment Date, commencing October 1, 2004. The principal amount of this Bond is payable at the principal corporate trust office of U.S. Bank National Association, as trustee (the "Trustee"), in St. Paul, Minnesota, or at such office as the Trustee may designate, upon presentation and surrender of this Bond to the Trustee. Payment of the interest on this Bond will be made to the person whose name appears on the bond registration books of the Trustee as the Owner thereof as of the fifteenth day of the month immediately preceding an Interest Payment Date whether or not said day is a business day (the "Record Date"), such interest to be paid by check mailed on the Interest Payment Date to the Owner or, at the option of any Owner of at least $1,000,000 aggregate principal amount of Bonds and upon written notice received by the Trustee prior to the Record Date, by wire transfer, at the Owner's address as it appears on such bond registration books or to such account as shall have been identified by the Owner in the notice requesting payment by wire transfer. Capitalized terms used herein and not otherwise defined are used with the meanings ascribed to them in the Indenture (as hereinafter defined). This Bond is one of a series of Bonds of various maturities designated as "City of Tustin 2003 Refunding Water Revenue Bonds" (the "Bonds"), issued pursuant to the provisions of section 53570 et seq. of the California Government Code in the aggregate principal amount of Appendix A Page 1 $ , all of like tenor (except for such variations, if any, as may be required to designate varying numbers, maturities, interest rates or redemption provisions), issued under and pursuant to an Indenture of Trust (the "Indenture") by and between the City and the Trustee, dated as of August 1, 2003, and approved by the City by Resolution No. , adopted by the City Council of the City on July 7, 2003. A copy of the Indenture is on file at the office of the Trustee, and reference to the Indenture and any and all supplements thereto and modifications and amendments thereof and to the Bond Law is made for a description of the terms on which the Bonds are issued, the provisions with regard to the nature and extent of the Net Revenues, as that term is defined in the Indenture, and the rights of the Owners of the Bonds. All the terms of the Indenture and the Bond Law are hereby incorporated herein and constitute a contract between the City and the Owners from time to time of this Bond, and to all the provisions thereof the Owner of this Bond, by his acceptance hereof, consents and agrees. Each taker and subsequent Owner hereof shall have recourse to all of the provisions of the Bond Law and the Indenture and shall be bound by all of the terms and conditions thereof. The Bonds are issued to provide for the refunding of various outstanding obligations of the City which are secured by a pledge of the net revenues (the "Net Revenues") of the City's water system (the "Enterprise"), as more particularly described in the Indenture. The Bonds are special obligations of the City and are payable, as to interest thereon, principal thereof and any premiums upon the redemption of any thereof, from the Net Revenues of the Enterprise. All of the Bonds are equally secured by a pledge of, and charge and lien upon, that portion of the Net Revenues necessary to pay the principal or redemption price of and interest on the Bonds in any Fiscal Year, and the Net Revenues constitute a trust fund for the security and payment of the principal or redemption price of and interest on all of the Bonds. Additional obligations of the City payable from the Net Revenues may be issued on a parity with the Bonds, but only subject to the conditions and limitations contained in the Indenture. The principal or redemption price of and interest on the Bonds are payable solely from the Net Revenues, and the City is not obligated to pay the Bonds except from the Net Revenues. The general fund of the City is not liable, and the full faith and credit or taxing power of the City is not pledged, for the payment of the principal or redemption price of and interest on the Bonds. The Bonds are not secured by a legal or equitable pledge of, or charge, lien or encumbrance upon, any of the property of the City or any of its income or receipts, except the Net Revenues. The City covenants that, so long as any of the Bonds are outstanding, it will fix, prescribe and collect charges so as to yield Net Revenues at least equal to the amounts thereof prescribed by the Indenture and sufficient to pay the principal or redemption price of and interest on the Bonds in accordance with the provisions of the Indenture. Bonds maturing on or before April 1, , are not subject to redemption prior to their respective stated maturities. Bonds maturing on or after April 1, , are subject to redemption prior to maturity, at the option of the City, from any available source of funds, on any date on and after April 1, , at a redemption price equal to the principal amount thereof together with accrued interest thereon to the date fixed for redemption, at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest thereon to the date fixed for redemption: Redemption Period April 1, , through March 31, April 1, , through March 31, April 1, , and thereafter Redemption Price Appendix A Page 2 Bonds maturing April 1, , are subject to mandatory redemption, on April 1 in each year, commencing April 1, , at a redemption price equal to the principal amount thereof to be redeemed together with accrued interest thereon to the redemption date, without premium, from mandatory sinking fund account payments made by the City under the Indenture in the years and amounts as follows: Mandatory Sinking Account Mandatory Payment Dates Sinking Account (April 1) Payments As provided in the Indenture, notice of redemption shall be given by first class mail not less than thirty days prior to the redemption date to the respective registered Owners of the Bonds designated for redemption at their addresses appearing on the bond registration books, but no defect in the notice so mailed shall affect the sufficiency of the proceedings for redemption. If this Bond is called for redemption and payment is duly provided therefor as specified in the Indenture, interest shall cease to accrue hereon from and after the date fixed for redemption. If an Event of Default, as defined in the Indenture, shall occur, the principal of all Bonds may be declared due and payable upon the conditions, in the manner and with the effect provided in the Indenture, but such declaration and its consequences may be rescinded and annulled as further provided in the Indenture. This Bond is transferable, as provided in the Indenture, only upon the books of the City kept for that purpose at the office of the Trustee, by the Owner hereof in person, or by his attorney duly authorized in writing, upon the surrender of this Bond together with a written instrument of transfer satisfactory to the Trustee duly executed by the registered Owner or his attorney duly authorized in writing, and thereupon a new Bond or Bonds, without coupons, and in the same aggregate principal amount and of the same maturity, shall be issued to the transferee in exchange herefor, as provided in the Indenture, and upon the payment of charges, if any, including, after the first exchange, the cost of preparing new Bonds therein prescribed. The rights and obligations of the City and of the Owners of the Bonds may be modified or amended at any time in the manner, to the extent and upon the terms provided in the Indenture. No such modification or amendment shall permit a change in the terms of redemption or maturity of the principal of any outstanding Bond or of any installment of interest thereon or a reduction in the principal amount or the redemption price thereof or in the rate of interest thereon without the consent of the Owner of such Bond, or shall reduce the percentages or otherwise affect the classes of Bonds, the consent of the Owners of which is required to effect any such modification or amendment, all as more fully set forth in the Indenture. It is hereby certified that all of the conditions, things and acts required to exist, to have happened or to have been performed precedent to and in the issuance of this Bond do exist, have happened or have been performed in due fime, form and manner as required by law and that the amount of this Bond, together with all other indebtedness of the City, does not exceed Appendix A Page 3 any limit prescribed by the Constitution or laws of the State of California, and is not in excess of the amount of Bonds permitted to be issued under the Indenture. Unless this Bond is presented by an authorized representative of The Depository Trust Company, a New York corporation ("DTC'), to the issuer or its agent for registration of transfer, exchange, or payment, and any Bond issued is registered in the name of Cede & Co. or in such other name as is requested by an authorized representative of DTC (and any payment is made to Cede & Co. or to such other entity as is requested by an authorized representative of DTC), ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL inasmuch as the registered owner hereof, Cede & Co., has an interest herein. IN WITNESS WHEREOF, the City of Tustin has caused this Bond to be executed in its name and on its behalf with the manual or facsimile signature of its Mayor and the manual or facsimile signature of its City Clerk and its seal to be reproduced hereon all as of the Bond Date stated above. CITY OF TUSTIN [SEAL] ATTEST: By. Mayor City Clerk TRUSTEE'S CERTIFICATE OF AUTHENTICATION This is one of the Bonds described in the within-mentioned Indenture, which has been authenticated and registered on U.S. BANK NATIONAL ASSOCIATION, as Trustee By Authorized Officer Appendix A Page 4 STATEMENT OF INSURANCE [TO COME] Appendix A Page 5 ASSIGNMENT For value received the undersigned hereby sells, assigns and transfers unto whose address and social security or other tax identifying number is the within-mentioned Bond and hereby irrevocably constitute(s) and appoint(s) attorney, to transfer the same on the Bond registration books of the Trustee with full power of substitution in the premises. Dated: Signature Guaranteed: Note: Signature(s) must be guaranteed by an eligible Note: The signature(s) on this Assignment must guarantor, correspond with the name(s) as written on the face of the within Bond in every particular without alteration or enlargement or any change whatsoever. Appendix A Page 6 Quint & Thimmig LLP 06 / 18 / 03 ESCROW DEPOSIT AND TRUST AGREEMENT by and between the CITY OF TUSTIN and U.S. BANK NATIONAL ASSOCIATION, as Escrow Bank Dated August 7, 2003 Relating to the $11,500,000 City of Tustin Water System Revenue Certificates of Participation, 1993 Series 20015.03 ESCROW DEPOSIT AND TRUST AGREEMENT This ESCROW DEPOSIT AND TRUST AGREEMENT is dated this 7th day of August, 2003, by and between the CITY OF TUSTIN, a municipal corporation and general law city organized and existing under the laws of the State of California (the "City"), and U.S. BANK NATIONAL ASSOCIATION, as successor trustee to Bank of America National Trust and Savings Association (the "1993 Trustee") as trustee under the 1993 Trust Agreement, as hereinafter defined, as escrow bank hereunder (the "Escrow Bank"); WITNESSETH: WHEREAS, the City of Tustin Water Corporation (the "Corporation") and the City have heretofore entered into that certain installment purchase agreement, dated as of April 1, 1993 (the "1993 Installment Purchase Agreement"), pursuant to which the Corporation sold certain portions of the City's municipal water enterprise to the City, and the City agreed to make certain installment payments (the "1993 Installment Payments") to the Corporation; WHEREAS, pursuant to a Trust Agreement, dated as of April 1, 1993, by and among the City, the Corporation and the 1993 Trustee (the "1993 Trust Agreement"), the 1993 Trustee agreed, among other matters, to execute and deliver certificates of participation (the "1993 Certificates") representing direct, undivided fractional interests of the owners thereof in the 1993 Installment Payments and to apply the 1993 Installment Payments to the payment of principal and interest with respect to the 1993 Certificates, and to administer certain funds and accounts created by the 1993 Trust Agreement; WHEREAS, the 1993 Installment Purchase Agreement provides that the City may secure the payment of the 1993 Installment Payments by a deposit with the 1993 Trustee pursuant to the 1993 Trust Agreement; WHEREAS, the City has determined that, as a result of favorable financial market conditions and for other reasons, it is in the best interests of the City at this time to refinance the City's obligation to make the 1993 Installment Payments and, as a result thereof, to provide for the payment of the principal and interest with respect to the 1993 Certificates through October 1, 2003, and to redeem the outstanding 1993 Certificates maturing after October 1, 2003, in full on October 1, 2003, at the redemption price of 102% of the principal amount thereof, plus accrued interest; WHEREAS, the City proposes to provide for the payments described above and to appoint the Escrow Bank as its agent for the purpose of applying said deposit to provide for the payment of the 1993 Installment Payments in accordance with the instructions provided by this Escrow Deposit and Trust Agreement and of applying said 1993 Installment Payments to the payment of the principal and interest with respect to the 1993 Certificates and the Escrow Bank desires to accept said appointment; WHEREAS, to obtain moneys to provide for the payment described above and for other purposes, the City plans to issue its City of Tustin (Orange County, California) 2003 Refunding Water Revenue Bonds (the "2003 Bonds"), pursuant to an indenture of trust (the "Indenture"), by and between the City and U.S. Bank National Association, as trustee (the "Trustee"); WHEREAS, the City proposes to make the deposit of moneys referenced in the 1993 Trust Agreement and to appoint the Escrow Bank for the purpose of applying said deposit to the payment and redemption of the 1993 Certificates in accordance with the 1993 Trust Agreement, and the Escrow Bank desires to accept said appointment; and WHEREAS, under California law, the Escrow Bank has full powers to act with respect to the irrevocable escrow created herein and to perform the duties and obligations to be undertaken pursuant to this Escrow Deposit and Trust Agreement: NOW, THEREFORE, in consideration of the above premises and of the mutual promises and covenants herein contained, the parties hereto DO HEREBY AGREE as follows: Section 1. Definitions. Capitalized terms used, but not otherwise defined, herein, shall have the meanings ascribed thereto in the Indenture or in the 1993 Trust Agreement. Section 2. Appointment of Escrow Bank. The City hereby appoints the Escrow Bank as escrow bank for all purposes of this Escrow Deposit and Trust Agreement and in accordance with the terms and provisions of this Escrow Deposit and Trust Agreement, and the Escrow Bank hereby accepts such appointment. Section 3. Establishment of Escrow Fund. There is hereby created by the City with, and to be held by, the Escrow Bank as security for the payment of the 1993 Installment Payments as hereinafter set forth, an irrevocable escrow to be maintained in trust by the Escrow Bank on behalf of the City and for the benefit of the owners of the 1993 Certificates, said escrow to be designated the "Escrow Fund." All moneys and securities (the "Escrow Securities") deposited in the Escrow Fund shall be held as a special fund for the payment of the principal and interest with respect to the 1993 Certificates in accordance with the provisions of this Escrow Deposit and Trust Agreement. If at any time the Escrow Bank shall receive actual knowledge that the moneys and Escrow Securities in the Escrow Fund will not be sufficient to make any payment required by Section 5 hereof, the Escrow Bank shall notify the City of such fact and the City shall immediately cure such deficiency. Section 4. Deposit into Escrow Fund; Investment of Amounts. Concurrently with delivery of the 2003 Bonds, the City shall cause to be transferred to the Escrow Bank for deposit into the Escrow Fund the amount of $ in immediately available funds, derived as follows: (a) $_ derived from the proceeds of sale of the 2003 Bonds; (b) $ derived from the reserve account created for the 1993 Certificates (the "1993 Reserve Account"); and (c) $ derived from the purchase payment account created for the 1993 Certificates (the "1993 Purchase Payment Account"). The Escrow Bank shall invest $. of the moneys deposited into the Escrow Fund pursuant to the preceding paragraph in the Escrow Securities set forth in Exhibit A attached hereto and by this reference incorporated herein and shall hold the remaining amount ($. ) in cash, uninvested. The Escrow Securities shall be deposited with and held by the Escrow Bank in the Escrow Fund solely for the uses and purposes set forth herein. The Escrow Bank shall not be liable or responsible for any loss resulfing from its full compliance with the provisions of this Escrow Deposit and Trust Agreement. -2- Section 5. Instructions as to Application of Deposit. (a) The total amount of Escrow Securities and uninvested moneys deposited in the Escrow Fund pursuant to Section 4 shall be applied by the Escrow Bank for the sole purpose of paying the principal and interest with respect to the 1993 Certificates as the same shall become due and payable, all at the times and in the amounts set forth in Exhibit B attached hereto and by this reference incorporated herein. (b) The City hereby instructs the Escrow Bank, in its capacity as 1993 Trustee and the Escrow Bank, as 1993 Trustee, hereby agrees to give notice of redemption of the applicable 1993 Certificates, such notice of redemption to be given timely for redemption of such 1993 Certificates on the applicable redemption date, in accordance with the applicable provisions of the 1993 Trust Agreement, and to cause the redemption of such 1993 Certificates on the applicable redemption date, as set forth in Exhibit B attached hereto and by this reference incorporated herein. Section 6. Investment of Any Remaining Moneys. The Escrow Bank shall invest and reinvest the proceeds received from any of the Escrow Securities and the cash originally deposited into the Escrow Fund, for a period ending not later than the next succeeding interest payment date with respect to the 1993 Certificates, in Escrow Securities as directed in writing by the City; provided, however, that such written directions of the City shall be accompanied by a certification of an independent certified public accountant or firm of certified public accountants of favorable national reputation experienced in the refunding of obligations of political subdivisions that the Escrow Securities then to be so deposited in the Escrow Fund, together with the Escrow Securities then on deposit in the Escrow Fund, together with the interest to be derived therefrom, shall be in an amount at all times at least sufficient to make the payments specified in Section 5 hereof. In the event that the City shall fail to file any such written directions with the Escrow Bank concerning the reinvestment of any such proceeds, such proceeds shall be held uninvested by the Escrow Bank. Any interest income resulting from investment or reinvestment of moneys pursuant to this Section 6 and not required for the purposes set forth in Section 5, as indicated by such verification, and after payment of any amounts then owed to the Escrow Bank, shall be paid to the City promptly upon the receipt of such interest income by the Escrow Bank. Any amounts remaining on deposit in the Escrow Fund after the final payment of all 1993 Certificates in accordance with this Escrow Deposit and Trust Agreement, shall be transferred by the Escrow Bank to the Trustee for deposit in the revenue fund created under the Indenture and used for the purposes of such fund. Section 7. Substitution or Withdrawal of Escrow Securities. The City may, at any time, direct the Escrow Bank in writing to substitute Escrow Securities for any or all of the Escrow Securities then deposited in the Escrow Fund, or to withdraw and transfer to the City any portion of the Escrow Securities then deposited in the Escrow Fund, provided that any such direction and substitution or withdrawal shall be simultaneous and shall be accompanied by a certification of an independent certified public accountant or firm of certified public accountants of favorable national reputation experienced in the refunding of obligations of political subdivisions that the Escrow Securities then to be so deposited in the Escrow Fund together with interest to be derived therefrom, or in the case of withdrawal, the Escrow Securities to be remaining in the Escrow Fund following such withdrawal together with the interest to be derived therefrom, shall be in an amount at all times at least sufficient to make the payments specified in Section 5 hereof. In the event that, following any such substitution of Escrow Securities pursuant to this Section 7, there is an amount of moneys or Escrow Securities in excess of an amount sufficient to make the payments required by Section 5 hereof, as indicated by such verification, such excess shall be invested by the Escrow Bank as directed in -3- Section 6 hereof. The Escrow Bank shall have no responsibility or obligation to notify or obtain the consent of any rating agency or insurer to (i) the disbursement of any surplus amounts hereunder, (ii) the modification or amendment of this Escrow Deposit and Trust Agreement, or (iii) the substitution of collateral or securities. Section 8. Application of 1993 Certificates Funds. On the date of original delivery of the 2003 Bonds and the deposit of a portion of the proceeds thereof in the Escrow Fund pursuant to Section 4, the Escrow Bank, as 1993 Trustee, is hereby directed to (a) withdraw all amounts on deposit in the 1993 Reserve Account ($ ) and transfer such sum to the Escrow Fund, and (b) withdraw all amounts on deposit in the 1993 Purchase Payment Account ($.__.) and transfer such sum to the Escrow Fund. Any amounts remaining on deposit in any fund or account established under the 1993 Trust Agreement for the 1993 Certificates, including any investment earnings received after the date of original delivery of the 2003 Bonds, shall be transferred by the Escrow Bank, as 1993 Trustee, to the Trustee for deposit in the Revenue Fund created under the Indenture and used for the purposes of such fund. Section 9. Application of Certain Terms of 1993 Trust Agreement. All of the terms of the 1993 Trust Agreement relating to the making of payments of principal and interest with respect to the 1993 Certificates are incorporated in this Escrow Deposit and Trust Agreement as if set forth in full herein. The provisions of the 1993 Trust Agreement relating to the limitations from liability and protections afforded the 1993 Trustee and the resignation and removal of the 1993 Trustee are also incorporated in this Escrow Deposit and Trust Agreement as if set forth in full herein and shall be the procedure to be followed with respect to any resignation or removal of the Escrow Bank hereunder. Section 10. Compensation to Escrow Bank. The City shall pay the Escrow Bank full compensation for its duties under this Escrow Deposit and Trust Agreement, including out-of- pocket costs such as publication costs, prepayment or redemption expenses, legal fees and other costs and expenses relating hereto and, in addition, fees, costs and expenses relating to the purchase of any Escrow Securities after the date hereof. Under no circumstances shall amounts deposited in the Escrow Fund be deemed to be available for said purposes. Section 11. Liabilities and Obligations of Escrow Bank. The Escrow Bank shall have no obligation to make any payment or disbursement of any type or incur any financial liability in the performance of its duties under this Escrow Deposit and Trust Agreement unless the City shall have deposited sufficient funds with the Escrow Bank. The Escrow Bank may rely and shall be protected in acting upon the written instructions of the City or its agents relating to any matter or action as Escrow Bank under this Escrow Deposit and Trust Agreement. The Escrow Bank and its respective successors, assigns, agents and servants shall not be held to any personal liability whatsoever, in tort, contract, or otherwise, in connection with the execution and delivery of this Escrow Deposit and Trust Agreement, the establishment of the Escrow Fund, the acceptance of the moneys or any securities deposited therein, the purchase of the securities to be purchased pursuant hereto, the retention of such securities or the proceeds thereof, the sufficiency of the securities or any uninvested moneys held hereunder to accomplish the purposes set forth in Section 5 hereof, or any payment, transfer or other application of moneys or securities by the Escrow Bank in accordance with the provisions of this Escrow Deposit and Trust Agreement or by reason of any non-negligent act, non-negligent omission or non-negligent error of the Escrow Bank made in good faith in the conduct of its duties. The recitals of fact contained in the "whereas" clauses herein shall be taken as the statement of the City, and the Escrow Bank assumes no responsibility for the correctness -4- thereof. The Escrow Bank makes no representations as to the sufficiency of the securities to be purchased pursuant hereto and any uninvested moneys to accomplish the purposes set forth in Section 5 hereof or to the validity of this Escrow Deposit and Trust Agreement as to the City and, except as otherwise provided herein, the Escrow Bank shall incur no liability in respect thereof. The Escrow Bank shall not be liable in connection with the performance of its duties under this Escrow Deposit and Trust Agreement except for its own negligence, willful misconduct or default, and the duties and obligations of the Escrow Bank shall be determined by the express provisions of this Escrow Deposit and Trust Agreement. The Escrow Bank may consult with counsel, who may or may not be counsel to the City, and in reliance upon the written opinion of such counsel shall have full and complete authorization and protection in respect of any action taken, suffered or omitted by it in good faith in accordance therewith. Whenever the Escrow Bank shall deem it necessary or desirable that a matter be proved or established prior to taking, suffering, or omitting any action under this Escrow Deposit and Trust Agreement, such matter (except the matters set forth herein as specifically requiring a certificate of a nationally recognized firm of independent certified public accountants or an opinion of counsel) may be deemed to be conclusively established by a written certification of the City. The City hereby assumes liability for, and hereby agrees (whether or not any of the transactions contemplated hereby are consummated), to the extent permitted by law, to indemnify, protect, save and hold harmless the Escrow Bank and its respective successors, assigns, agents and servants from and against any and all liabilities, obligations, losses, damages, penalties, claims, actions, suits, costs, expenses and disbursements (including legal fees and disbursements) of whatsoever kind and nature which may be imposed on, incurred by, or asserted against, at any time, the Escrow Bank (whether or not also indemnified against by any other person under any other agreement or instrument) and in any way relating to or arising out of the execution and delivery of this Escrow Deposit and Trust Agreement, the establishment of the Escrow Fund, the retention of the moneys therein and any payment, transfer or other application of moneys or securities by the Escrow Bank in accordance with the provisions of this Escrow Deposit and Trust Agreement, or as may arise by reason of any act, omission or error of the Escrow Bank made in good faith in the conduct of its duties; provided, however, that the City shall not be required to indemnify the Escrow Bank against its own negligence or misconduct. The indemnities contained in this Section 11 shall survive the termination of this Escrow Deposit and Trust Agreement or the resignation or removal of the Escrow Bank. Section 12. Amendment. This Escrow Deposit and Trust Agreement may be modified or amended at any time by a supplemental agreement which shall become effective when the written consents of the owners of one hundred percent (100%) in aggregate principal amount of the 1993 Certificates shall have been filed with the Escrow Bank. This Escrow Deposit and Trust Agreement may be modified or amended at any time by a supplemental agreement, without the consent of any such owners, but only (1) to add to the covenants and agreements of any party, other covenants to be observed, or to surrender any right or power herein or therein reserved to the City, (2) to cure, correct or supplement any ambiguous or defective provision contained herein, (3) in regard to questions arising hereunder or thereunder, as the parties hereto or thereto may deem necessary or desirable and which, in the opinion of counsel, shall not materially adversely affect the interests of the owners of the 1993 Certificates or the 2003 Bonds, and that such amendment will not cause interest on the 1993 Certificates or represented by the 2003 Bonds to become subject to federal income taxation. In connection with any contemplated amendment or revocation of this Escrow Deposit and Trust Agreement, prior written notice thereof and draft copies of the applicable legal documents shall be provided by the City to each rating agency then rating the 1993 Certificates. -5- Section 13. Severability. If any section, paragraph, sentence, clause or provision of this Escrow Deposit and Trust Agreement shall for any reason be held to be invalid or unenforceable, the invalidity or unenforceability of such section, paragraph, sentence clause or provision shall not affect any of the remaining provisions of this Escrow Deposit and Trust Agreement. Notice of any such invalidity or unenforceability s}',all be provided to each rating agency then rating the 1993 Certificates. Section 14. Notice of Escrow Bank, City and Corporation. Any notice to or demand upon the Escrow Bank may be served and presented, and such demand may be made, at the Principal Corporate Trust Office of the Escrow Bank as specified by the Escrow Bank as 1993 Trustee in accordance with the provisions of the 1993 Trust Agreement. Any notice to or demand upon the City and the Corporation, respectively, shall be deemed to have been sufficiently given or served for all purposes by being mailed by first class mail, and deposited, postage prepaid, in a post office letter box, addressed to such party as provided in the 1993 Installment Purchase Agreement (or such other address as may have been filed in writing by the City or the Corporation with the Escrow Bank). Section 15. Merger or Consolidation of Escrow Bank. Any company into which the Escrow Bank may be merged or converted or with which it may be consolidated or any company resulting from any merger, conversion or consolidation to which it shall be a party or any company to which the Escrow Bank may sell or transfer all or substantially all of its corporate trust business, provided such company shall be eligible to act as trustee under the 1993 Trust Agreement, shall be the successor hereunder to the Escrow Bank without the execution or filing of any paper or any further act. IN WITNESS WHEREOF, the City and the Escrow Bank have each caused this Escrow Deposit and Trust Agreement to be executed by their duly authorized officers all as of the date first above written. CITY OF TUSTIN Attest: By Title City Clerk U.S. BANK NATIONAL ASSOCIATION, as Escrow Bank By Authorized Officer -6- EXHIBIT A SCHEDULE OF ESCROW SECURITIES Security Maturi .ty Principal Rate Price Accrued Cost Exhibit A EXHIBIT B PAYMENT AND REDEMPTION SCHEDULE OF 1993 CERTIFICATES Payment Maturing Called Call Date Principal Principal Premium Interest Total 9/15/03 -- $7,575,000 $151,500 $179,443.33 $7,905,943.33 Exhibit B