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DEBT SERVICE F[JNDS <br />Debt Service Funds are used to account for the payment of principal and intErest on various types <br />of general obligation debt other than those payable from proprietary funds. <br />General Improvement Bond Fund - The General Improvement Bond Fund accounts for <br />revenues and expenses, including debt service, associated with the City's public <br />improvement bonds. <br />Ta�c Increment Bond Fund - The Tax Increment Bond Fund accounts for all revenues <br />and expenses, incIuding debt service, associaCed with the retiring of the tax increment <br />bonds issued for economic development. <br />