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DEBT SERVICE FUNDS

General Obligation Refunding Bonds, 2012 – In 2012, $1,015,612 was issued to achieve interest savings and
lower the overall annual debt service requirements.

Certificates of Obligation, 2011 – In 2011, $2,070,000 in Certificates of Obligation were issued for construction
of the new attraction and the food service building.

Certificates of Obligation, 2010 – In 2010, $225,000 in Certificates of Obligation were issued for professional
services for a Food Service Building and a new attraction in 2011.

Certificates of Obligation, 2009 – In 2009, $1,855,000 in Certificates of Obligation were issued for Waterpark.
Third Phase Attraction and additional restrooms.

Certificates of Obligation, 2008 – In 2008, $150,000 in Certificates of Obligation were issued for Waterpark
improvements.

Certificates of Obligation, 2006 – In 2006, $1.095 million in Certificates of Obligation were issued for a new
attraction as determined by the Water Park Master Plan and for additional shade structures throughout the water
park.

DRAINAGE UTILITY FUND DEBT

Drainage Utility Fund debt service consists of several series of General Obligation bond and Certificate of
Obligation debt issues for drainage improvements throughout the City. A portion of the annual debt service is
funded with drainage utility fees based on the percentage of proceeds of the issue used to fund drainage projects.
The outstanding principal and total issue amounts are included in the General Debt section previously shown.
The annual debt service amount is transferred from the Drainage Utility Fund to the General Debt Service Fund.

BUILDING SERVICES & EQUIPMENT SERVICES FUND DEBT

The Building Services & Equipment Services Fund debt consists of several series of certificate of obligation debt
issues to fund major building projects, and major capital equipment purchases, in accordance with the Major
Equipment Replacement and Facility Maintenance Long Range Plans and 2005 General Obligation Refunding
bonds. Total issue and remaining principal amounts are included in the General Debt section previously shown.
Operating transfers are made from these funds to the General Debt Service Fund annually to service debt.

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