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07-08-1996 Council Packet
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07-08-1996 Council Packet
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r CITY OF ORONO, MINNESOTA <br />Notes to Financial Statements (continued) <br />December 31, 1995 <br />NOTE 5 - LONG-TERM DEBT (CONTINUED) <br />3. General Long-Term Debt and Proprietary* Fund Debt <br />“ Refunding Bonds - In December 1995, the City issued $1,910,000 of General Obligation <br />Refunding Bonds of 1995 to advance refund $360,0(X3 of the City ’s General Obligation <br />Improvement Bonds of 1985 on December 31, 1995, and to advance refund $1,550,000 of the <br />City ’s General Obligation Water and Sewer Revenue Bonds of 1989 on February 1, 1996. <br />Pending the call of the bonds to be refunded in 19%, the proceeds were invested by the City* <br />and have been reported in the Water and Sewer Enterprise Funds. <br />This advance refunding was undertaken to reduce total debt service and resulted in a total <br />savings of $189,023 with a combined present value savings at issuance of $168,262. <br />E. Ultimate Responsibility for Debt <br />Long-term debt is backed by the full faith and credit of the City, except the Public Facilities Revenue <br />Bonds of 1991. <br />F. Resources to Meet Future Debt Requirements <br />“ Amounts AvaUable for Long-Term Debt - Available fund balance designated or reserved for <br />repayment of long-term debt includes: <br />General Fund $ 140,913 <br />Debt Service Funds 1,367,973 <br />$ 1,508,886 <br />° Amount to be Provided in the General Long-Term Debt Account Group - This amount <br />represents future revenue to be generated for debt payments, generally including deferred tax <br />levies, special assessment fund transfers, and interest earnings. Deferred tax levies scheduled to <br />be placed on the tax rolls, as needed, total $594,(X)0 at December 31, 1995. <br />■44-
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