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City of Roseville <br />Direct and Overlapping Governmental Activities Debt <br />As of December 31, 2011 <br />(amounts expressed in whole dolars) <br />Total Direct and Overlapping Debt <br />$ 3,371,113,341 $ 380,589,290 $ 2,990,524,051 <br />Percentage Amount <br />Applicable Applicable <br />to Roseville to Roseville <br />100% $ 18,707,267 <br />8% $ 14,720,914 <br />61% <br />27,639,703 <br />Cash Held <br />Net <br />1% <br />Gross Debt <br />in Debt <br />Debt <br />Governmental Unit <br />Net of Refunding <br />Service Fund <br />Outstanding <br />Direct Debt: <br />City of Roseville <br />$ 20,13500 <br />$ 1,427,733 <br />$ 18,707,267 <br />Overlapping Debt* <br />School District #621 <br />$ 188,348,495 <br />$ 4,337,073 <br />$ 184,011,422 <br />School District #623 <br />47,76500 <br />2,454,011 <br />45,310,989 <br />Special School District #916 <br />6,285,000 <br />118,162 <br />6,166,838 <br />Metropolitan Council <br />1,349,552,846 <br />8407,250 <br />1,265,545,596 <br />Metropolitan Airports Commission <br />1,523,16500 <br />211,905,528 <br />1,311,259,472 <br />Ramsey County <br />235,862,000 <br />76,339,533 <br />159,522,467 <br />Total Overlapping Debt <br />3,350,978,341 <br />379,161,557 <br />2,971,816,784 <br />Total Direct and Overlapping Debt <br />$ 3,371,113,341 $ 380,589,290 $ 2,990,524,051 <br />Percentage Amount <br />Applicable Applicable <br />to Roseville to Roseville <br />100% $ 18,707,267 <br />8% $ 14,720,914 <br />61% <br />27,639,703 <br />8% <br />493,347 <br />1% <br />12,655,456 <br />1% <br />13,112,595 <br />9% <br />14,357M22 <br />$ 10106,304 <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 />125 <br />