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Debt Service Funds DEBT SERVICE FUNDS Debt Service Funds are Governmental fund types used to account for the accumulation of resources for, and the payment of, general long- term debt principal and interest. The City of Golden Valley has the highest bond rating by Moody's Investor Services. The AAA bond rating was awarded in 2010. Street Reconstruction Bonds Tax Increment Bonds Certificates of Indebtedness Tax Abatement Bonds Other Bonds: State Aid Revenue Bonds Storm Sewer Revenue Bonds 122 Principal Balance 12/31/13 2014 2015 Pavement Management Bonds 2000A (2009C) Street Improvement Bonds 2,335,000 $820,050 $832,550 2002A (2009D) Street Improvement Bonds 4,115,000 901,500 908,550 2003C (2011C) Street Improvement Bonds 4,035,000 946,050 801,300 2005C (2012C) Street Improvement Bonds 5,960,000 310,650 310,650 2006B (2013B) Street Improvement Bonds 7,025,000 375,630 377,555 2007C Street Improvement Bonds 4,070,000 218,855 227,455 2008A Street Improvement Bonds 6,680,000 334,250 342,325 2009A Street Improvement Bonds 6,345,000 545,669 547,419 2010A Street Improvement Bonds 3,575,000 119,290 119,290 2011A Street Improvement Bonds 1,755,000 129,775 168,275 2012A Street Improvement Bonds 1,575,000 109,500 108,000 2013A(C) Street Improvement Bonds 1,710,000 172,652 65,744 Total 49,180,000 Equipment Certificates Certificates of Indebtedness-2010B 230,000 233,335 Certificates of Indebtedness-2011 B 440,000 225,060 222,860 Certificates of Indebtedness-2012B 725,000 244,477 243,277 Certificates of Indebtedness-2013A (C) 760,000 257,938 259,781 Total 2,155,000 Tax Abatement Bonds 2004B Tax Abatement Bonds 2,090,000 388,142 376,500 General Obligation Revenue Bonds 2004C Utility Revenue Bonds 1,385,000 265,418 266,706 2006C Utility Revenue Bonds 1,165,000 173,007 172,882 2,550,000 State Aid Street Bonds 2007A State Aid Bonds 2,040,000 190,631 191,231 Tax Increment Bonds 2005A Golden Hills TI Bonds 1,025,000 545,877 533,282 2005B Golden Hills TI Bonds 3,215,000 1,756,910 1,686,475 2006A Golden Hills TI Taxable Bonds 6,905,000 2,492,500 2,950,500 11,145,000 Total Bonded Debt Outstanding 69,160,000 123