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City of Orono <br />Refundinq Savings Analysis <br />Public Offering Option - Estimate <br />For Discussion Only <br />rg"EHLERS <br />Notes: <br />Assumes G.O. Refunding Bonds issued at current estimates of public offering tax-exempt rates; Redemption of $1,425,000 plus $16,598 accrued interest to 6/1/2020 <br />Includes estimated costs for legal, advisory, credit rating and 1.2% underwriting allowance (subject to bid) <br />2010A Cash Flow (Future Value) Savings: 44,715 <br />Direct Placement Option - Estimate <br />PRIOR TO THE REFUNDING <br />FOLLOWING THE REFUNDING <br />Existing Debt Service (to be refunded) <br />Estimated New Debt Service <br />$1,425,000 <br />$1,500,000 <br />NET DEBT <br />General Obligation Bonds, Series 2010A <br />General Obligation Refunding Bonds, Series 2020A <br />SERVICE <br />Existing Balance after 2/1/2020 payment <br />Dated: 6/1/2020 <br />SAVINGS <br />Less: <br />Less: <br />CASHFLOW <br />Bond <br />Year <br />Principal <br />Rate Interest Fund <br />Net Debt <br />Principal <br />Rate Interest <br />Net Debt <br />2/1 <br />8/1 & 2/1 Transfers <br />Service <br />2/1 <br />2/1 & 8/1 Rounding <br />Service <br />2021 <br />220,000 <br />3.000% 49,794 <br />269,794 <br />250,000 <br />1.20% 13,595 (2,122) <br />261,473 <br />8,321 <br />2022 <br />225,000 <br />3.125% 43,194 <br />268,194 <br />245,000 <br />1.25% 17,393 <br />262,393 <br />5,801 <br />2023 <br />235,000 <br />3.500% 36,163 <br />271,163 <br />250,000 <br />1.30% 14,330 <br />264,330 <br />6,833 <br />2024 <br />240,000 <br />3.750% 27,938 <br />267,938 <br />250,000 <br />1.35% 11,080 <br />261,080 <br />6,858 <br />2025 <br />245,000 <br />3.750% 18,938 <br />263,938 <br />250,000 <br />1.45% 7,705 <br />257,705 <br />6,233 <br />2026 <br />260,000 <br />3.750% 9,750 <br />269,750 <br />255,000 <br />1.60% 4,080 <br />259,080 <br />10,670 <br />2027 <br />- <br />- <br />- <br />Total <br />1,425,000 <br />185,775 <br />1,610,775 <br />1,500,000 <br />68,183 (2,122) <br />1,566,061 <br />44,715 <br />Notes: <br />Assumes G.O. Refunding Bonds issued at current estimates of public offering tax-exempt rates; Redemption of $1,425,000 plus $16,598 accrued interest to 6/1/2020 <br />Includes estimated costs for legal, advisory, credit rating and 1.2% underwriting allowance (subject to bid) <br />2010A Cash Flow (Future Value) Savings: 44,715 <br />Direct Placement Option - Estimate <br />Notes: <br />Assumes G.O. Refunding Bonds issued at current estimates of tax-exempt bank placement rates; Redemption of $1,425,000 plus $16,598 accrued interest to 6/1/2020 <br />Includes estimated costs for legal and advisory fees <br />2010B Cash Flow (Future Value) Savings: 64,988 <br />Prepared by Ehlers 3/18/2020 <br />PRIOR TO THE REFUNDING <br />FOLLOWING THE REFUNDING <br />Existing Debt Service (to be refunded) <br />Estimated New Debt Service <br />$1,425,000 <br />$1,470,000 <br />NET DEBT <br />General Obligation Bonds, Series 2010A <br />General Obligation Refunding Bonds, Series 2020A <br />SERVICE <br />Existing Balance after 2/1/2020 payment <br />Dated: 6/1/2020 <br />SAVINGS <br />Less: <br />Less: <br />CASHFLOW <br />Bond <br />Year <br />Principal <br />Rate Interest Fund <br />Net Debt <br />Principal <br />Rate Interest <br />Net Debt <br />2/1 <br />8/1 & 2/1 Transfers <br />Service <br />2/1 <br />2/1 & 8/1 Rounding <br />Service <br />2021 <br />220,000 <br />3.000% 49,794 <br />269,794 <br />242,000 <br />1.62% 15,876 (402) <br />257,474 <br />12,320 <br />2022 <br />225,000 <br />3.125% 43,194 <br />268,194 <br />238,000 <br />1.62% 19,894 <br />257,894 <br />10,300 <br />2023 <br />235,000 <br />3.500% 36,163 <br />271,163 <br />242,000 <br />1.62% 16,038 <br />258,038 <br />13,125 <br />2024 <br />240,000 <br />3.750% 27,938 <br />267,938 <br />245,000 <br />1.62% 12,118 <br />257,118 <br />10,820 <br />2025 <br />245,000 <br />3.750% 18,938 <br />263,938 <br />249,000 <br />1.62% 8,149 <br />257,149 <br />6,789 <br />2026 <br />260,000 <br />3.750% 9,750 <br />269,750 <br />254,000 <br />1.62% 4,115 <br />258,115 <br />11,635 <br />2027 <br />- <br />- <br />- <br />Total <br />1,425,000 <br />185,775 - <br />1,610,775 <br />1,470,000 <br />76,189 (402) <br />1,545,787 <br />64,988 <br />Notes: <br />Assumes G.O. Refunding Bonds issued at current estimates of tax-exempt bank placement rates; Redemption of $1,425,000 plus $16,598 accrued interest to 6/1/2020 <br />Includes estimated costs for legal and advisory fees <br />2010B Cash Flow (Future Value) Savings: 64,988 <br />Prepared by Ehlers 3/18/2020 <br />