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2002 Comprehensive Annual Finanical Report (CAFR)
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2002 Comprehensive Annual Finanical Report (CAFR)
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6/19/2012 3:42:53 PM
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CITY OF ROSEVILLE <br />NOTES TO FINANCIAL STATEMENTS <br />DECEMBER 31, 2002 <br />NOTE 4 - DETAILED NOTES ON ALL FUNDS (Continued) <br />E. Long -term debt <br />The City issues general obligation bonds to provide for financing tax increment projects and street <br />improvements. Debt service is covered respectively by tax increments and special assessments <br />against benefited properties with any shortfalls being paid from general taxes. <br />General obligation bonds are direct obligations and pledge the full faith - and credit of the <br />government. These bonds generally are issued as 15 year serial bonds with equal debt service <br />payments each year. The original amount of general obligation bonds for the issues listed below is <br />$36,445,000. <br />General obligation tax increment and special assessment bonds currently outstanding are as follows: <br />Purpose <br />Special Assessment Debt with Government Commitment <br />Net Interest <br />Rate s Amount <br />4.55% - 5.94% 71560,000 <br />Annual debt service requirements to maturity for general obligation -- improvement bonds are as <br />follows: <br />Year Ending December 31 <br />2003 <br />2004 <br />2005 <br />2006 <br />2007 <br />2008 -2012 <br />2013-2015 <br />Total <br />61 <br />Governmental Activities <br />Special Assessment Debt with <br />Government Commitment <br />Principal <br />Interest <br />1,765,000 <br />3005238 <br />1,330,000 <br />232,405 <br />8655000 <br />183,792 <br />69000 <br />1499369 <br />3601,000 <br />1261034 <br />2,1055000 <br />3 5 77841 <br />445.000 <br />2.0 -255 <br />$ 71560,000 $ 173695934 <br />
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