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$5,970,000 <br />City of Elk River, Minnesota <br />General Obligation Capital Improvement Plan Refunding Bonds, Series 2020B <br />Issue Summary <br />Refunding Summary <br /> Dated 12/29/2020 | Delivered 12/29/2020 <br />Current Current <br />Refunding of Refunding of <br />Series 2010ASeries 2012AIssue Summary <br />Sources Of Funds <br />Par Amount of Bonds....................................................................$1,375,000.00$4,595,000.00$5,970,000.00 <br />Total Sources..............................................................................$1,375,000.00$4,595,000.00$5,970,000.00 <br />Uses Of Funds <br />Deposit to Current Refunding Fund.................................................1,350,000.004,515,000.005,865,000.00 <br />Total Underwriter's Discount (1.000%)............................................13,750.0045,950.0059,700.00 <br />Costs of Issuance.........................................................................9,673.3732,326.6342,000.00 <br />Rounding Amount.........................................................................1,576.631,723.373,300.00 <br />Total Uses...................................................................................$1,375,000.00$4,595,000.00$5,970,000.00 <br />Flow of Funds Detail <br />State and Local Government Series (SLGS) rates for....................... <br />Date of OMP Candidates............................................................... <br />Primary Purpose Fund Solution Method..........................................Gross FundedGross FundedGross Funded <br />Total Cost of Investments...............................................................$1,350,000.00$4,515,000.00$5,865,000.00 <br />Total Draws..................................................................................$1,350,000.00$4,515,000.00$5,865,000.00 <br />Issues Refunded And Call Dates <br />2010A GO CIP Bonds - FOS tb......................................................2/01/2021 <br />2012A GO CIP Bonds - FOS tb......................................................2/01/2021 <br />PV Analysis Summary (Net to Net) <br />Net PV Cashflow Savings @ 1.180%(Bond Yield)...........................43,217.99254,146.09297,364.08 <br />Contingency or Rounding Amount...................................................1,576.631,723.373,300.00 <br />Net Present Value Benefit..............................................................$44,794.62$255,869.46$300,664.08 <br />Net PV Benefit / Refunded Principal................................................3.318%5.667%5.126% <br />Net PV Benefit / Refunding Principal...............................................3.258%5.568%5.036% <br />Average Annual Cash Flow Savings................................................14,616.5421,043.0517,829.79 <br />Total New Net D/S........................................................................2,062,450.395,353,602.897,416,053.28 <br />Total Prior D/S..............................................................................2,106,300.005,627,162.507,733,462.50 <br />Total Cashflow Savings..................................................................43,849.61273,559.61317,409.22 <br />Bond Statistics <br />Average Life..................................................................................1.591 Years6.698 Years5.522 Years <br />Average Coupon............................................................................0.5829490%1.2298068%1.1868887% <br />Net Interest Cost (NIC)..................................................................1.2116003%1.3790996%1.3679862% <br />Bond Yield for Arbitrage Purposes..................................................1.1804047%1.1804047%1.1804047% <br />True Interest Cost (TIC)..................................................................1.2200548%1.3823685%1.3711821% <br />All Inclusive Cost (AIC)..................................................................1.6738202%1.4948382%1.5072222% <br />2020 GO Ref Bonds (10A, 1 | Issue Summary | 10/22/2020 | 1:52 PM <br />Page 17 <br />