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City of Roseville, Minnesota <br />DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT <br />As of December 31, 2016 <br />Governmental Unit <br />Direct Debt: <br />City of Roseville <br />Overlapping Debt* <br />School District #621 <br />School District #623 <br />Special School Distt-ict #916 <br />Metropolitan Council <br />Metropolitan Airports Commission <br />Ramsey County <br />Total Overlapping Debt <br />Total Direct and Overlapping Debt <br />Percentage <br />Gross Debt Applicable <br />Net of Refunding to Roseville <br />$ 25,525,000 <br />$ 108,810,000 <br />37,255,000 <br />80,750,000 <br />1,446,291,908 <br />1,499,640,000 <br />209,862,000 <br />3,382,608,908 <br />$ 3,408,133,908 <br />Table 13 <br />(Page 1 of 1) <br />Unaudited <br />Amount <br />Applicable <br />to Roseville <br />100% $ 25,525,000 <br />8% $ 8,704,800 <br />61% $ 22,725,550 <br />8% $ 6,460,000 <br />1% $ 14,462,919 <br />1 % $ 14,996,400 <br />9% $ 18,887,580 <br />86,237,249 <br />$ 1ll,762,249 <br />*Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the city. <br />This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the <br />residents and businesses of the City of Roseville. This process recognizes that, when considering the government's <br />ability to issue and repay long-term debt, theentire debt burden borne by the residents and businesses should be <br />taken into account. However, this does not imply that everytaXpayer is a resident, and therefore responsible far <br />repaying the debt, of each overlapping government. <br />128 <br />