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Governmental Unit <br />Direct Debt: <br />City of Roseville <br />Total Direct Debt <br />Overlapping Debt* <br />School District #621 <br />School District #623 <br />Special School District #916 <br />Metropolitan Council <br />Metropolitan Airports Commission <br />Ramsey County Library <br />Ramsey County <br />Total Overlapping Debt <br />City of Roseville <br />Direct and Overlapping Governmental Activities Debt <br />As of December 31, 2006 <br />(amounts expressed in whole dolars) <br />Gross Debt <br />Net of Refunding <br />Debt <br />Net Percentage <br />Debt Applicable <br />Outstanding to Roseville <br />Amount <br />Applicable <br />to Roseville <br />$ 11,875,000 <br />$ 0 <br />$ 11,875,000 <br />10010 <br />$ 1118751000 <br />$ 1158755000 <br />$ 1281373,495 <br />$ 9,257,407 <br />$ 11951165088 <br />8% <br />93529,287 <br />39,175,000 <br />2,2633496 <br />36,9115504 <br />61% <br />$ 225516,017 <br />1233203000 <br />5385998 <br />11,781,002 <br />8% <br />9421480 <br />1,00013041642 <br />64,8485852 <br />9353455,790 <br />1% <br />9,354,558 <br />30353405000 <br />6951345716 <br />234,2051284 <br />1 % <br />2,342,053 <br />8,7205000 <br />1,347,317 <br />7,37203 <br />17% <br />11253,356 <br />1945327,000 <br />16,0991284 <br />178,2273716 <br />9% <br />16,040,494 <br />$ 1168635603137 <br />$ 1631490,070 <br />$ 1,52330701067 <br />$ 61,9785246 <br />Total Direct and Overlapping Debt $ 1,698,435,137 $ 163,490,070 $ 1,5345945,067 $ 73,853,246 <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 />114 <br />