060800 DUNKIRK CITY SD                                                         
                                                                                    
                                                                                    
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             Amount Issued:      4,837,000   BLD                                    
 Date of Original Issuance:     19-Oct-95                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0006  004    3,310,935           0          0   3,310,935  15.0  49,664,025        
 0008  003    1,312,154           0          0   1,312,154  15.0  19,682,310        
___________________________________________________________________________         
              4,623,089                                           69,346,335        
                                                                                    
                       Blended Maximum Useful Life:         15.0                    
                             Original Term of Bond:         11.0                    
                      Selected Maximum Useful Life:         15.0                    
                       Period Prior to 1 July 2002:          9.0                    
              Sel. Remaining Term for Amortization:          6.0                    
             Principal Outstanding as of July 2002:      825,000                    
                             Assumed Interest Rate:       4.500%                    
        Debt Service for Amortization Year 6 of 6 :      158,428                    
                                      Bond Percent:      89.059%                    
 Aidable Debt Service for Amortization Year 6 of 6       141,094                    
                                                                                    
                                                                                    
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             Amount Issued:      1,187,000   BLD                                    
 Date of Original Issuance:     06-Feb-97                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0009  010    1,265,406           0          0   1,265,406  15.0  18,981,090        
___________________________________________________________________________         
              1,265,406                                           18,981,090        
                                                                                    
                       Blended Maximum Useful Life:         15.0                    
                             Original Term of Bond:          9.0                    
                      Selected Maximum Useful Life:         15.0                    
                       Period Prior to 1 July 2002:          5.0                    
              Sel. Remaining Term for Amortization:         10.0                    
             Principal Outstanding as of July 2002:      575,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 6 of 10 :       72,038                    
                                      Bond Percent:     100.000%                    
 Aidable Debt Service for Amortization Year 6 of 10       72,038                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
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             Amount Issued:      7,800,000   BLD                                    
 Date of Original Issuance:     23-Sep-97                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0009  011    7,771,905           0  3,739,086   4,032,819  17.5 136,008,338        
___________________________________________________________________________         
              7,771,905                                          136,008,338        
                                                                                    
                       Blended Maximum Useful Life:         17.5                    
                             Original Term of Bond:         11.0                    
                      Selected Maximum Useful Life:         17.5                    
                       Period Prior to 1 July 2002:          5.5                    
              Sel. Remaining Term for Amortization:         12.0                    
             Principal Outstanding as of July 2002:    4,800,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 6 of 12 :      522,050                    
                                      Bond Percent:      99.639%                    
 Aidable Debt Service for Amortization Year 6 of 12      520,165                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
____________________________________________                                        
  A. Total Amount of Refinancing Issued (SA-132A #7):                4,190,000      
  B. Bond Percent:                                                     99.639%      
  C. Applicable Building Aid Ratio:                                      74.0%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):      3,539,177      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)          3,900,000      
  F. State Share Ratio: (D / E)                                          90.7%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                     6,804      
  H. Total Variable Costs of Refinancing (SA132-A # 23):                64,187      
  I. State Share of Variable Costs Aided at 100%:( H * F)               58,218      
  J. Total Principal Added(A - E - G - H):                             219,009      
  K. State Share of Additional Principal Aided at 100% (J * F):        198,641      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                263,663      
  M. Local Share of Variable Costs Aided at State Share (H - I):         5,969      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
____________________________________________                                        
  Assumed Debt Service for Fixed Costs:                                    740      
  Assumed Debt Service for State Share of Variable Costs:                6,332      
  Assumed Debt Service for State Share of Additional Principal:         21,604      
  Assumed Debt Service for Local Share of Variable Costs: *                648      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
                                                                                    
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             Amount Issued:      7,514,000   BLD                                    
 Date of Original Issuance:     24-Feb-98                                           
     __________________________________________________________________________     
                           New                    Alt./     Max.    Weighted        
 Bldg  Proj  Allowable   Constr.    Additions   Reconstr   Projec    Useful         
  .     .       Cost       Cost        Cost        Cost    t Life     Life          
     __________________________________________________________________________     
 0008  004    6,571,254           0  3,351,894   3,219,360  17.5 114,996,945        
 7999  001    1,120,429           0          0   1,120,429  15.0  16,806,435        
___________________________________________________________________________         
              7,691,683                                          131,803,380        
                                                                                    
                       Blended Maximum Useful Life:         17.0                    
                             Original Term of Bond:         10.0                    
                      Selected Maximum Useful Life:         17.0                    
                       Period Prior to 1 July 2002:          5.0                    
              Sel. Remaining Term for Amortization:         12.0                    
             Principal Outstanding as of July 2002:    4,550,000                    
                             Assumed Interest Rate:       4.500%                    
       Debt Service for Amortization Year 6 of 12 :      494,860                    
                                      Bond Percent:      97.755%                    
 Aidable Debt Service for Amortization Year 6 of 12      483,750                    
                                                                                    
Additional Costs Attributable to Refinancing                                        
____________________________________________                                        
  A. Total Amount of Refinancing Issued (SA-132A #7):                4,045,000      
  B. Bond Percent:                                                     97.755%      
  C. Applicable Building Aid Ratio:                                      74.0%      
  D. State Share of Outstanding Principal (SA132-A #3 * B * C):      3,291,411      
  E. Amount of Original Principal Refinanced: (SA132-A # 4)          3,750,000      
  F. State Share Ratio: (D / E)                                          87.7%      
  G. Total Fixed Costs Aided at 100% (SA132-A # 13):                     6,571      
  H. Total Variable Costs of Refinancing (SA132-A # 23):                63,189      
  I. State Share of Variable Costs Aided at 100%:( H * F)               55,417      
  J. Total Principal Added(A - E - G - H):                             225,240      
  K. State Share of Additional Principal Aided at 100% (J * F):        197,535      
  L. Total Refinancing Costs Aided at 100% (G + I + K):                259,523      
  M. Local Share of Variable Costs Aided at State Share (H - I):         7,772      
                                                                                    
Assumed Aidable Debt Service for Refinancing                                        
____________________________________________                                        
  Assumed Debt Service for Fixed Costs:                                    714      
  Assumed Debt Service for State Share of Variable Costs:                6,028      
  Assumed Debt Service for State Share of Additional Principal:         21,484      
  Assumed Debt Service for Local Share of Variable Costs: *                827      
 * After application of Bond Percent.                                               
                                                                                    
                                                                                    
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End of Report                                                                       
                                                                                    
                                                                             

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