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City of Roseville <br />Direct and Overlapping Governmental Activities Debt <br />As of December 31, 2012 <br />(amounts expressed in whole dolars) <br />Cash Held Net <br />Gross Debt in Debt Debt <br />Governmental Unit Net of Refunding Service Fund Outstanding <br />Direct Debt: <br />City of Roseville $ 34,38500 $ 1,365,523 $ 33,019,477 <br />Overlapping Debt* <br />School District #621 <br />$ 183,433,495 <br />$ 10,304,153 <br />$ 173,129,342 <br />School District #623 <br />46,010,000 <br />- <br />46,010,000 <br />Special School District #916 <br />5,145,000 <br />117,947 <br />5,027,053 <br />Metropolitan Council <br />1,471,213,995 <br />64,012,289 <br />1 ,407,201 ,706 <br />Metropolitan Airports Commission <br />1,511,915,000 <br />213,504,026 <br />1,298,410,974 <br />Ramsey County <br />194,792,000 <br />21,098,378 <br />173,693,622 <br />Total Overlapping Debt <br />3,412,509,490 <br />309,036,793 <br />3,103,472,697 <br />Total Direct and Overlapping Debt $ 3,446,894,490 $ 310,402,316 $ 3,136,492,174 <br />Percentage Amount <br />Applicable Applicable <br />to Roseville to Roseville <br />100% $ 33,019,477 <br />8% $ 13,850,347 <br />61% <br />28,066,100 <br />8% <br />402,164 <br />1 % <br />14,072,017 <br />1 % <br />12,984,110 <br />9% <br />15,632,426 <br />$ 118,026,641 <br />*Note: Overlapping governments are those that coincide, at least in part, with the goegraphic boundaries of the city. This schedule <br />estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the <br />City of Roseville. This process recognizes that, when considering the government's ability to issue and repay long -term debt, the <br />entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every <br />taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. <br />121 <br />