Loading...
HomeMy WebLinkAbout2026-020 Annual Debt Summary 2025 Date: February 20,2026 Report No. 2026-020 INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL SUBJECT: City's Annual Debt Summary Report with principal and interest outstanding as of September 30, 2025. BACKGROUND: This report is prepared to provide residents and the public with a comprehensive and easy-to- understand summary of the City's debt profile. It also includes required information in accordance with Texas Local Government Code 140.008. The report provides a high-level introduction to the types and uses of debt issued by the City. The City's most recent bond ratings are in the chart below. Standard&Poor's Fitch General Obligation Debt AA+1 AA+3 Revenue Bond Oeb A+' A 1S&P GO/CO,July 2025. zS&P Utility System Revenue Bonds,November 2024. FFitch GO/CO,July 2025. 4Fitch Utility System Revenue Bonds,April 2025. The report details the principal and interests of each central City service area and provides two visual representations by dollar amount and percentages. This Annual Debt Summary Report is provided to the City Council for feedback. CONCLUSION: The report will be updated annually with the City's fiscal year-end. ATTACHMENT(S): Annual Debt Summary Report as of September 30, 2025 STAFF CONTACT: Randee Klingele, Treasury Manager (940) 349-8206 Randee.klingele(d),cityofdenton.com C itY of Denton Debt Summary Report Fiscal Year Ending September 30, 2025 Contact: City of Denton Finance Department Attn: Matt Hamilton—Chief Financial Officer 215 E. McKinney St. Denton, Texas 76201 Email: Matthew.Hamilton@cityofdenton.com Phone: 940-349-8127 Fax: 940-349-7206 Website: www.ciiyofdenton.com Published: February 20,2026 Disclaimer. Data provided in this report is as of the date of publication, constitutes existing long-term debt obligations only, and has been prepared pursuant to Texas Local Government Code 140.008 (House Bill 1378). This report does not include forward-looking statements, nor does it include debt that may be incurred in the future. Interested parties should refer to the City's audited financial statements and other disclosure documents when investing. 1 TABLE OF CONTENTS Introduction.......................................................................................................3 CITYDEBT SECTION Schedule—Total Annual Debt Service by Type of Debt....................................................6 Bar&Pie Charts—Total Annual Debt Service by Type of Debt...........................................7 Schedule—Tax Supported Debt Service..................................................................... 8 Bar&Pie Charts—Tax Supported Debt Service............................................................9 Schedule—Revenue Supported Debt Service................................................................10 Bar&Pie Charts—Revenue Supported Debt Service...................................................... 11 Schedule—General Government Debt Service...............................................................12 Bar&Pie Charts—General Government Debt Service.....................................................13 Schedule—Electric Debt Service..............................................................................14 Bar&Pie Charts—Electric Debt Service..................................................................... 15 Schedule—Water Debt Service.................................................................................16 Bar&Pie Charts—Water Debt Service.......................................................................17 Schedule—Wastewater Debt Service......................................................................... 18 Bar&Pie Charts—Wastewater Debt Service................................................................19 Schedule—Solid Waste Debt Service.........................................................................20 Bar&Pie Charts—Solid Waste Debt Service................................................................21 Schedule—Airport and Internal Service Funds............................................................. 22 Bar&Pie Charts—Airport and Internal Service Funds.................................................... 23 HOUSE BILL 1378 SECTION Summary of Debt Obligations...................................................................................25 Individual Debt Obligations.....................................................................................26 Glossaryof Terms................................................................................................29 2 INTRODUCTION This report is divided into two sections. The first section (City Debt) presents the City's outstanding debt by the manner in which the City intends to pay for such debt (tax-supported versus revenue-supported). Additionally, this section provides a breakdown of the City's outstanding debt by purpose (General Government, Electric, Water, Wastewater, Solid Waste and Airport). The second section (House Bill 1378) is intended to comply with reporting requirements pursuant to Texas Local Government Code 140.008. The City of Denton utilizes long-term debt to finance non-operating expenses, which may include equipment, facilities, and the acquisition of land. The City generally issues debt for the purchase or construction of capital assets and infrastructure improvements and cannot issue debt to fund operating expenses or deficit spending. All debt issued by the City must be approved by the Texas Attorney General's Office prior to the final sale of the debt. Additional information on the City's outstanding debt including statistical comparisons and ratios can be found in the City's Annual Financial Report, which is located on the City's website under the Finance Department. (www.cityofdenton.com) The City issues two types of long-term debt: General Obligation Debt and Revenue Bond Debt. The City also differentiates between tax-supported and revenue-supported debt to provide the public with a clear understanding of which debt will be paid by property taxes versus rate revenues. The following table shows the latest bond ratings for each type of debt for which ratings are given. Standard&Poor's Fitch General Obligation Debt AA+1 AA+3 Revenue Bond Debt A+Z A 1S&P GO/CO,July 2025. zS&P Utility System Revenue Bonds,November 2024. 'Fitch GO/CO,July 2025. 4Fitch Utility System Revenue Bonds,April 2025. GENERAL OBLIGATION DEBT: The largest category of debt is General Obligation Debt. It consists of two categories of bonds: General Obligation Bonds (GOs) and Certificates of Obligation (COs). GOs are backed by the full faith and credit of the City (property tax pledge) and must be approved at an election. Voter approval may be granted during one of two general election dates each year. GOs which are issued to refund outstanding debt do not require voter approval. Under the City's debt policy, GOs strive to have a final maturity of twenty(20)years or less. COs do not require voter approval and generally have a dual pledge of a specific City revenue source as well as the full faith and credit of the City. Some examples of pledged City revenues are electric, water, wastewater, and drainage revenues. Under the City's debt policy, COs will strive to have a final maturity of thirty (30) years or less. In 2010, the City began issuing COs not only for general government purposes which are repaid by property taxes, but also for utility related projects of the City. The COs issued for utility purposes are repaid from the specific utility fund for which the debt was issued. COs have a lower interest rate than revenue bonds, due to the pledge of full faith and credit of the City. A portion of the interest savings to the City's utilities through issuing COs (instead of revenue bonds)is being applied to the Street Improvement Fund. 3 UTILITY SYSTEM REVENUE DEBT: The second category of debt is Utility System Revenue Debt. This debt is secured by only a pledge of the operating revenues of the City's Electric, Water and Wastewater Funds (collectively known as the "Utility System") and not the full faith and credit of the City. Under the City's debt policy, revenue bonds will strive to have a final maturity of thirty (30) years or less. As of September 30, 2025, the City's outstanding utility system revenue debt is the Utility System Revenue Bonds, Series 2017, 2021, Utility System Revenue Note, Taxable Series 2024, and the 2024 Texas Water Development Board issuance. OUTSTANDING DEBT: The City's total outstanding principal and interest as of September 30, 2025, is $2,662,462,163, as shown on page 6 of this report. 4 CITY DEBT SECTION 5 Total Outstanding Debt(in millions) as of September 30, 2025 Principal Interest Total GO s 486 162 648 COs 1,049 516 1,565 Revenue Bonds 330 119 449 Total $ 1,865 $ 797 $ 2,662 City of Denton Total Annual Debt Service(Principal&Interest)-All Debt Fiscal Year Ending September 30,2025 FY End General Obligation Bonds(GOs) Certificates of Obligation(COs) Revenue 9-30 Tax Supported Revenue Supported Tax Supported Revenue Supported Bonds Total 2026 $ 33,045,006 $ 20,553,469 $ 22,071,208 $ 67,416,262 $ 32,960,804 $ 176,046,750 2027 32,730,281 22,234,750 20,864,562 64,572,038 32,967,932 $ 173,369,564 2028 31,238,350 20,853,600 19,557,812 64,120,788 32,967,080 $ 168,737,630 2029 30,086,178 19,728,325 17,825,662 63,649,838 32,965,481 $ 164,255,484 2030 30,096,694 19,843,700 16,238,787 63,000,463 25,835,451 $ 155,015,095 2031 29,772,966 14,431,625 14,570,863 61,946,038 25,835,361 $ 146,556,852 2032 29,608,419 13,136,750 14,426,778 61,977,141 25,836,599 $ 144,985,687 2033 29,376,159 10,575,875 14,101,000 61,976,738 25,836,220 $ 141,865,992 2034 28,657,722 7,312,875 13,479,219 61,961,938 25,840,909 $ 137,252,662 2035 28,031,881 5,885,000 12,393,963 60,453,766 25,834,507 $ 132,599,117 2036 26,280,734 2,520,000 12,375,831 61,263,763 25,840,608 $ 128,280,936 2037 25,193,603 2,541,250 12,137,144 60,082,563 25,836,517 $ 125,791,077 2038 24,070,641 2,565,750 11,557,044 60,014,200 7,763,926 $ 105,971,560 2039 22,694,063 2,588,125 9,755,684 59,656,044 7,766,012 $ 102,459,928 2040 21,448,769 - 9,493,425 61,609,603 7,768,082 $ 100,319,879 2041 19,846,163 8,110,825 61,023,144 7,765,038 $ 96,745,169 2042 16,256,700 7,031,575 58,517,941 7,766,778 $ 89,572,994 2043 12,001,325 6,867,175 53,060,019 7,768,614 $ 79,697,133 2044 9,573,425 5,404,250 49,173,359 7,765,222 $ 71,916,256 2045 3,259,500 1,686,125 37,198,672 7,770,400 $ 49,914,697 2046 - - 21,028,341 7,763,940 $ 28,792,280 2047 18,026,741 7,765,985 $ 25,792,726 2048 14,489,166 7,771,213 $ 22,260,379 2049 14,491,147 7,774,004 $ 22,265,151 2050 14,104,913 7,769,277 $ 21,874,190 2051 12,952,491 7,772,274 $ 20,724,765 2052 11,091,200 548,070 $ 11,639,270 2053 9,122,253 549,664 $ 9,671,917 2054 5,100,719 550,182 $ 5,650,901 2055 - - - 1,886,000 550,125 $ 2,436,125 $ 483,268,578 $ 164,771,094 $ 249,948,934 $ 193149967,281 $ 4499506,276 $ 2,6629462,163 6 "I'otal Annual Debt Service(S) $180.0 9 $160.0 $140.0 $120.0 $100.0 $80.0 $60.0 $40.0 $20.0 $0.0 ■GO-Tax Supported ■GO-Revenue Supported■CO-Tax Supported ■CO-Revenue Supported■Revenue Bonds Total Annual Debt Service(%) CO-Tax Supported, GO-Revenue Supported, 9.39% CO-Revenue Supported, 6.19% 49.39% GO-Tax Supported, 18.15% Revenue Bonds, 16.88% 7 City of Denton Total Annual Debt Service (Principal& Interest)- Tax Supported Debt Fiscal Year Ending September 30, 2025 FY End General Obligation Bonds Certificates of Obligation 9-30 (GOs) (COS) Total 2026 $ 33,045,006 $ 22,071,208 $ 55,116,215 2027 32,730,281 20,864,562 53,594,844 2028 31,238,350 19,557,812 50,796,162 2029 30,086,178 17,825,662 47,911,841 2030 30,096,694 16,238,787 46,335,481 2031 29,772,966 14,570,863 44,343,828 2032 29,608,419 14,426,778 44,035,197 2033 29,376,159 14,101,000 43,477,159 2034 28,657,722 13,479,219 42,136,941 2035 28,031,881 12,393,963 40,425,844 2036 26,280,734 12,375,831 38,656,566 2037 25,193,603 12,137,144 37,330,747 2038 24,070,641 11,557,044 35,627,684 2039 22,694,063 9,755,684 32,449,747 2040 21,448,769 9,493,425 30,942,194 2041 19,846,163 8,110,825 27,956,988 2042 16,256,700 7,031,575 23,288,275 2043 12,001,325 6,867,175 18,868,500 2044 9,573,425 5,404,250 14,977,675 2045 3,259,500 1,686,125 4,945,625 $ 483,268,578 $ 249,948,934 $ 733,217,512 8 Tax Supported Debt (S) $60.0 $50.0 $40.0 $30.0 $20.0 $10.0 $0.0 kn 00 M v� O O O O O O O O O O O C O O N N N N N N N N N N N N N N N N N N N N NCO ■GO Tax Supported Debt(%) co 34.09% GO 65.91% 9 City of Denton Total Annual Debt Service(Principal&Interest)-Revenue Supported Debt Fiscal Year Ending September 30,2025 FY End General Obligation Bonds Certificates of Obligation 9-30 GOs Cos Revenue Bonds Total 2026 $ 20,553,469 $ 67,416,262 $ 32,960,804 $ 120,930,535 2027 22,234,750 64,572,038 32,967,932 119,774,720 2028 20,853,600 64,120,788 32,967,080 117,941,468 2029 19,728,325 63,649,838 32,965,481 116,343,644 2030 19,843,700 63,000,463 25,835,451 108,679,613 2031 14,431,625 61,946,038 25,835,361 102,213,024 2032 13,136,750 61,977,141 25,836,599 100,950,490 2033 10,575,875 61,976,738 25,836,220 98,388,833 2034 7,312,875 61,961,938 25,840,909 95,115,721 2035 5,885,000 60,453,766 25,834,507 92,173,273 2036 2,520,000 61,263,763 25,840,608 89,624,370 2037 2,541,250 60,082,563 25,836,517 88,460,330 2038 2,565,750 60,014,200 7,763,926 70,343,876 2039 2,588,125 59,656,044 7,766,012 70,010,181 2040 - 61,609,603 7,768,082 69,377,685 2041 - 61,023,144 7,765,038 68,788,182 2042 - 58,517,941 7,766,778 66,284,719 2043 - 53,060,019 7,768,614 60,828,633 2044 - 49,173,359 7,765,222 56,938,581 2045 - 37,198,672 7,770,400 44,969,071 2046 - 21,028,341 7,763,940 28,792,280 2047 - 18,026,741 7,765,985 25,792,726 2048 - 14,489,166 7,771,213 22,260,379 2049 - 14,491,147 7,774,004 22,265,151 2050 - 14,104,913 7,769,277 21,874,190 2051 - 12,952,491 7,772,274 20,724,765 2052 - 11,091,200 548,070 11,639,270 2053 - 9,122,253 549,664 9,671,917 2054 - 5,100,719 550,182 5,650,901 2055 - 1,886,000 550,125 2,436,125 $ 164,771,094 $ 1,314,967,281 $ 449,506,276 $ 1,929,244,651 10 Revenue Supported($) $140.0 0 $120.0 $100.0 $80.0 $60.0 $40.0 $20.0 III $0.0 �c l� 00 01 O N M � kn iD r- 00 0\ O N M v1 �c l— 00 a) O N M � h O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O N N N N N N N N N N N N N N N N N N N N N N N N N N N N (V N ■GOs ■CO s ■Revenue Bonds Revenue Supported (%) CO GO 68.16% 8.54% Revenue Bonds 23.30% 11 City of Denton Total Annual Debt Service (Principal &Interest) General Government Fiscal Year Ending September 30, 2025 FY End 9-30 General Water Park Total 2026 $ 54,945,002 $ 171,212 $ 55,116,215 2027 $ 53,423,350 171,493 53,594,844 2028 $ 50,624,380 171,783 50,796,162 2029 $ 47,742,949 168,891 47,911,841 2030 $ 46,166,758 168,724 46,335,481 2031 $ 44,175,326 168,502 44,343,828 2032 $ 43,866,440 168,757 44,035,197 2033 $ 43,308,226 168,934 43,477,159 2034 $ 41,967,913 169,027 42,136,941 2035 $ 40,257,006 168,838 40,425,844 2036 $ 38,517,544 139,022 38,656,566 2037 $ 37,330,747 - 37,330,747 2038 $ 35,627,684 - 35,627,684 2039 $ 32,449,747 - 32,449,747 2040 $ 30,942,194 - 30,942,194 2041 $ 27,956,988 - 27,956,988 2042 $ 23,288,275 - 23,288,275 2043 $ 18,868,500 - 18,868,500 2044 $ 14,977,675 - 14,977,675 2045 $ 4,945,625 - 4,945,625 $ 731,382,329 $ 1,835,182 $ 733,217,512 12 General Government ($) $60.0 0 $50.0 $40.0 $30.0 5�0.0 SI U) $0.0 ID l— 00 O, O N M I- vl C r— 00 ON O N M T v� O O O O O O O O O O O O O O O O O O O O N N N N N N N N N N N N N N cal N N N N N ■General ■Water Park General Government (%) General 99.75% I Water Park 0.25% 13 City of Denton Total Annual Debt Service(Principal&Interest)-Electric Fiscal Year Ending September 30,2025 FY End General Obligation Bonds Certificates of Obligation Revenue 9-30 GOs Cos Bonds Total 2026 $ 12,915,423 $ 26,690,113 $ 32,424,471 $ 72,030,007 2027 13,848,150 25,177,056 32,431,414 71,456,620 2028 13,249,125 25,166,806 32,430,178 70,846,109 2029 12,475,875 25,094,056 32,428,300 69,998,231 2030 12,556,125 25,083,556 25,298,164 62,937,846 2031 10,373,000 25,078,456 25,298,194 60,749,650 2032 9,221,875 25,085,881 25,299,853 59,607,609 2033 7,637,250 25,081,181 25,295,276 58,013,707 2034 4,973,125 25,086,206 25,301,145 55,360,477 2035 4,988,125 24,556,281 25,296,215 54,840,621 2036 2,520,000 25,513,819 25,299,258 53,333,077 2037 2,541,250 25,513,619 25,297,732 53,352,601 2038 2,565,750 25,513,631 7,223,309 35,302,690 2039 2,588,125 25,505,519 7,224,204 35,317,848 2040 - 28,274,800 7,225,700 35,500,500 2041 - 28,279,450 7,222,724 35,502,174 2042 - 28,275,866 7,225,125 35,500,991 2043 - 28,266,794 7,223,201 35,489,995 2044 - 28,264,159 7,221,587 35,485,746 2045 - 24,898,672 7,224,314 32,122,986 2046 - 21,028,341 7,221,224 28,249,564 2047 - 18,026,741 7,222,160 25,248,901 2048 - 14,489,166 7,221,888 21,711,053 2049 - 14,491,147 7,225,170 21,716,316 2050 - 14,104,913 7,221,849 21,326,762 2051 - 12,952,491 7,221,769 20,174,260 2052 - 11,091,200 - 11,091,200 2053 - 9,122,253 - 9,122,253 2054 - 5,100,719 - 5,100,719 2055 - 1,886,000 - 1,886,000 $ 112,453,198 $ 642,698,892 $ 433,224,423 $ 1,188,376,513 14 Electric($) $80.0 a 0 $70.0 $60.0 $50.0 $40.0 $30.0 $20.0 $10.0 $ Ills.o �D N C4 m m m m N N N M M M M M M V'1 V'1 V'1 C, CD CD 0 0 N 0 0 N N N N 0 0 0 N N N N 0 0 0 N 0 N N N N N 0 0 0 0 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N ■GO ■CO ■Revenue Bonds Electric(%) Revenue Bonds 36.46% CO 54.08% GO 9.46% 15 City of Denton Total Annual Debt Service(Principal&Interest)-Water Fiscal Year Ending September 30, 2025 FY End General Obligation Bonds Certificates of Obligation Revenue 9-30 GOs Cos Revenue Total 2026 $ 4,514,778 $ 15,755,021 $ 536,333 $ 20,806,132 2027 4,895,050 15,311,619 536,519 20,743,187 2028 4,238,000 15,308,619 536,902 20,083,521 2029 3,931,825 15,278,369 537,181 19,747,375 2030 3,958,825 15,271,569 537,287 19,767,680 2031 1,194,750 15,271,044 537,168 17,002,961 2032 1,211,500 15,279,444 536,747 17,027,690 2033 790,875 15,281,694 540,945 16,613,513 2034 788,750 15,276,619 539,764 16,605,132 2035 199,875 15,269,044 538,292 16,007,211 2036 - 15,281,394 541,349 15,822,743 2037 - 14,789,981 538,786 15,328,767 2038 - 14,786,569 540,617 15,327,186 2039 - 14,784,791 541,809 15,326,599 2040 - 14,590,894 542,382 15,133,275 2041 - 14,592,138 542,315 15,134,452 2042 - 13,449,100 541,653 13,990,753 2043 - 11,762,800 545,413 12,308,213 2044 - 10,263,150 543,635 10,806,785 2045 - 5,955,250 546,086 6,501,336 2046 - - 542,716 542,716 2047 - - 543,825 543,825 2048 - - 549,326 549,326 2049 - - 548,835 548,835 2050 - - 547,428 547,428 2051 - - 550,505 550,505 2052 - - 548,070 548,070 2053 - - 549,664 549,664 2054 - - 550,182 550,182 2055 - - 550,125 550,125 $ 25,724,228 $ 283,559,105 $ 16,281,853 $ 325,565,187 16 Water ($) S25.0 0 $20.0 $15.0 $10.0 $5.0 $0.0 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N ■GOs ■COs ■Revenue Water (%) Revenue 5.00% GO 7.90% CO 87.10% 17 City of Denton Total Annual Debt Service(Principal&Interest)-Wastewater Fiscal Year Ending September 30, 2025 FY End General Obligation Bonds Certificates of Obligation Revenue 9-30 GOs Cos Bonds Total 2026 $ 1,701,765 $ 16,820,839 $ - $ 18,522,604 2027 1,980,850 16,499,431 - 18,480,281 2028 1,944,125 16,508,181 - 18,452,306 2029 1,953,250 16,443,306 - 18,396,556 2030 1,958,125 16,451,081 - 18,409,206 2031 1,690,625 16,453,631 - 18,144,256 2032 1,734,875 16,456,281 - 18,191,156 2033 1,222,250 16,454,381 - 17,676,631 2034 878,125 16,449,231 - 17,327,356 2035 456,125 16,450,031 - 16,906,156 2036 - 16,449,469 - 16,449,469 2037 - 16,230,019 - 16,230,019 2038 - 16,232,844 - 16,232,844 2039 - 16,230,478 - 16,230,478 2040 - 15,595,256 - 15,595,256 2041 - 15,011,119 - 15,011,119 2042 - 13,901,425 - 13,901,425 2043 - 10,947,025 - 10,947,025 2044 - 9,773,875 - 9,773,875 2045 - 5,770,750 - 5,770,750 $ 15,520,115 $ 301,128,655 $ - $ 316,648,770 18 Wastewater($) y $20.0 C O $18.0 $16.0 $14.0 $12.0 $10.0 $8.0 $6.0 $4.0 $2.0 $0.0 %4 l— 00 OS O -- N en 1* kn "G l� 00 ON O -- N M 1* Ln N N N N N N N N N N N N N N N N N N N N ■GOs ■COs Wastewater(%) CO 95.10% GO 4.90% 19 City of Denton Total Annual Debt Service(Principal&Interest)-Solid Waste Fiscal Year Ending September 30, 2025 FY End General Obligation Bonds Certificates of Obligation Revenue 9-30 GOs Cos Bonds Total 2026 $ 1,219,028 $ 5,198,592 $ - $ 6,417,619 2027 1,279,950 4,710,450 - 5,990,400 2028 1,180,100 4,313,700 - 5,493,800 2029 1,129,250 4,041,575 - 5,170,825 2030 1,132,000 3,634,825 - 4,766,825 2031 929,750 2,793,575 - 3,723,325 2032 725,750 2,799,125 - 3,524,875 2033 684,000 2,790,700 - 3,474,700 2034 555,000 2,792,150 - 3,347,150 2035 240,875 2,798,500 - 3,039,375 2036 - 2,795,500 - 2,795,500 2037 - 2,325,275 - 2,325,275 2038 - 2,259,100 - 2,259,100 2039 - 2,254,975 - 2,254,975 2040 - 2,258,300 - 2,258,300 2041 - 2,254,475 - 2,254,475 2042 - 2,252,850 - 2,252,850 2043 - 1,753,425 - 1,753,425 2044 - 707,050 - 707,050 2045 - 538,125 - 538,125 $ 9,075,703 $ 55,272,267 $ - $ 64,347,969 20 Solid Waste ($) $7.0 c 0 $6.0 $4.0 $3.0 $2.0 $1.0 0.0 t` 00 0� O \0 l— 00 ON O V!l N N N N N N N N N N N N N N N N N N N N ■Gros ■Cos i Solid Waste (%) GO 14.10% CO 85.90% 21 City of Denton Total Annual Debt Service (Principal& Interest) -Airport and Internal Service Funds Internal Service Funds: Technology, Fleet, Customer Service Fiscal Year Ending September 30, 2025 General Obligation Certificates of FY End Bonds Obligation Revenue 9-30 GOs Cos Bonds Total 2025 $ 202,475 $ 2,951,697 $ - $ 3,154,172 2026 230,750 2,873,481 - 3,104,231 2027 242,250 2,823,481 - 3,065,731 2028 238,125 2,792,531 - 3,030,656 2029 238,625 2,559,431 - 2,798,056 2030 243,500 2,349,331 - 2,592,831 2031 242,750 2,356,409 - 2,599,159 2032 241,500 2,368,781 - 2,610,281 2033 117,875 2,357,731 - 2,475,606 2034 - 1,379,909 - 1,379,909 2035 - 1,223,581 - 1,223,581 2036 - 1,223,669 - 1,223,669 2037 - 1,222,056 - 1,222,056 2038 - 880,281 - 880,281 2039 - 890,353 - 890,353 2040 - 885,962 - 885,962 2041 - 638,700 - 638,700 2042 - 329,975 - 329,975 2043 - 165,125 - 165,125 2044 - 35,875 - 35,875 $ 1,997,850 $ 32,308,363 $ - $ 34,306,213 22 Airport & Internal Services Revenue ($) y $3.5 c $3.0 $2.5 $2.0 $1.5 $1.0 $0.5 $0.0 ' v1 �D � o0 01� O N M �t kn1.0 r- 00 01\ O N M O O O O O O O O O O O O O O O N N N N N N N N N N N N N N N N N N N N ■GOs ■COs Airport & Internal Services Revenue (%) 94.18% 5.82% 23 HOUSE BILL 1378 SECTION 24 City of Denton Summary of Debt Obligations Fiscal Year Ending September 30,2025 TOTAL TAX-SUPPORTED AND REVENUE DEBT HB 1378 Calculation Ili City Calculation(2) Total Authorized Debt Obligations $ 2,078,325,000 $ 2,078,325,000 Total Principal Of All Outstanding Debt Obligations $ 1,864,700,000 $ 1,864,700,000 Combined Principal And Interest Required To Pay All Outstanding Debt Obligations On Time And In Full $ 2,662,462,163 $ 2,662,462,163 TOTAL DEBT SECURED BY AD VALOREM TAXATION Total Authorized Debt Obligations Secured By Ad Valorem Taxation $ 1,748,255,000 $ 750,215,000 Total Principal Of All Outstanding Debt Obligations Secured By Ad Valorem Taxation $ 1,534,630,000 $ 536,590,000 Combined Principal And hiterest Required To Pay All Outstanding Debt Obligations Secured By Ad Valorem Taxation On Time And hi Full $ 2,212,955,887 $ 733,217,512 PER CAPITA TOTAL DEBT SECURED BY AD VALOREM TAXATION Total Authorized Debt Obligations Secured By Ad Valorem Taxation Expressed As A Per Capita Amount $ 10,532 $ 4,519 Total Principal Of Outstanding Debt Obligations Secured By Ad Valorem Taxation As A Per Capita Amount $ 9,245 $ 3,233 Combined Principal And Interest Required To Pay All Outstanding Debt Obligations Secured By Ad Valorem Taxation On Time And In Full As A Per Capita Amount $ 13,331 $ 4,417 Population Total Used To Calculate Per Capita Figures 165,998 165,998 Source And Year of Data Used To Calculate Per Capita Figures FY24/25 ACFR FY24/25 ACFR (n For all"Authorized Debt Obligations"amounts and calculations,the City has included all voted but unissued amounts and all amounts of debt that were authorized by the City Council to be issued,but,as of the end of the fiscal year remained unissued,as well as all outstanding debt as of the end of the fiscal year.The City currently has a$100 million GO ECP Program under existing GO debt authorization. (2)City Calculation excludes general obligation debt issued for Enterprise Funds(Electric,Water,Wastewater,Solid Waste,Airport,Customer Service, Tech,and Fleet)since the City has paid that debt with revenues from each respective fund.General obligation debt is issued with a limited pledge of Utility System revenue for this purpose.The City currently has a$300 million Utility ECP Program under existing utility debt authorization. 25 CBy of Demon bdibb—Debt Oldi itfn Fmml Year EMing September 30,2025 OWsmrding Dem Secured by Ad Cvrmt CroftRatln Oblintion Priroipal lewd Pnmiml O�mndim Combined Pnmiml&baerest Fit Maturity Dat, Valorem Taxes Toml P—.&R-i,,d Proceeds Spero Proceeds Unpem MoodWs S&P Filch C..Hi—or $ 89,180,000 It 18,105,000 S 28,274,325 February 15,2044 Yes S 93,181,W5 $ 93,781,795 $ - Not Rated AA+ AA+ Obligation,Series 2014 PraeMls oftM1esaleofNm Certiflcam5 will beused(n)argw'iNono[vemcles aW egWpml fr,nW acquiring cone fii,inmlling and eywp geddift.,—ion, ,NpCty'solid caste disposal sysmra,imb,di%fe acquisition of Ind for Nm City ImW811;(b)rcmvation to,till egwpph, of,exisfing nurucipel buildings,including the acquisition and inWlation of replmeneta hating verWng and air conditioning-laipmem,roofing aW flooring(c)mgidisifi.ofvehidte aW egwpm.Mfr tie fire,police,baildiiig inpectiors,mutrM services,streetsaW traffic control,facilities mangememaW parksaW recretfi. ii-m—;(6)wnoucfing mW itmroving'—'inclWing itnmllafion oftrafficsignals;(,)acquiring conhvcting installio W equipping hangars fr Oe mmicipel airport;(1)acquiring wnavft inmlling aW equipping addition,emersion,rerovafionaW itoprovetrems ro th Civic Cenmr Pool facilities;(g)acquiring ding inmlling eM,gwppingr.placem.m facility fr Fire Smtion Nuvber2,illWingrelated site pr.P—.;(h)mqui,iti,nof.q.pmemfr,till.,itin,eonlrmfg,installing till egmppiv ddid..,emeni,rs,—tttien till improvemmOs m,OeCiry,w¢lurks till sewer system(1)acquisition of.q,—m lbr and acquiring contracfi%inmllingaW equipping addition,emersion,rmovad—aW improvemems m,the Citys elutric light aW power system;till also forth,propose ofpayit,all portion fthe Citys contractual.1,hpliors f-W.f8esiomismicee,immuring engircers,a bi—,anorrcys,trap mhrs,aWimrs, aM ti—t]advisors,in t...h nwif said p jum aM said CerNficalee. Gemnl Obligation $ 7330,000 $ 2,130,000 $ 2,40,700 Fehrmry M,2034 Yee $ 4,063,543 $ 4,063,543 $ - Not Rated AA+ AA+ RefuMing all LuprOvemem Bonds, Series 2014 Preceed'tdN Bonds are expected to be used(I)mrcfimd certain ouecmMivg oblimtlon off C'ryfrdebtservicesavings;(it)forvarious'tr-tioprovemens,aW(iii)it,payfe costs a'alamd wif fe msmue nffe B,W'. Ceatill d"of S 93,015,000 $ 31,900,000 S 51,460,000 February 15,2045 Yes S 9]983,335 $ 97983,335 $ - Not Rath AA. AA+ Obligation,Series ZOIS w.ti,d'.fhM1sleoff Ce—.—,i11 he—bit acgWs tlo o[emcles n,W egwpment fr aW acqu ring- fii,i,MllingaW eywpping eddiii—,emmcion,m 6-1 and ii,,— ems to fe Citys slid ate disposal sy,terq iuluding fe agis noflaW for Nm City landfill,(b)—tfins 1, eywpping of exisdng twdcipal bwidii,,inI,Abgfe-qui,idon and inmllallon of teplaceiteM heating veld rig WairwWitioWng egWprum,roofing aW fl—ii,,(c) 'gwsldon ofvekcles aW aqm,—Ifr fe fire,police,bwidin incpanmrc, ,,id i s aw trafficmmol,militias ma®gemeM,and parks nW recrcadon aparmems;(6)acquiring eonhucting,inmlling aW egwppimg parking foci lities;(e)acquisition of IaW and b�lding ro be tied f.,MM W stratlov facilities aWl.,park proposes;(f)etq.,i.&contracting,inmlling aW equipping addition,emersion`rerovafion and inprovertenm m th Civic Curter Pool facilities;eW(10 acquiring co t-big installing all equipping replacevem facility fr Fit.Station bin ,2,fclWing relat,d sit,preparafion and acgmfg centrucfing,imbdlivg and egwppivganew fit.smMgimlWivg the mgW.t.fliid tl—fbr;(h)acgweifiovofvewcles all egwp—tfog,till mgwrfg corstrveting,imtalling all o p.rtadohon City, ell it�rovemevis m,the Citys wWaterworks ands,earwcefrtt.N,anaond(i),amcgWpWuov o,fegwpme,mllffimtillaW-ryffg mrseucNvg,faallivg andegwppivg adfMn,emersion,remvaMn and improvermvm m,Om Citys electric figln and power eyercm,till also fr feptupose ofpayivgall advisors,f comuMnrtf said projects till said('em'flwcea. Gene Obligation S 37,640,000 S 6,395,000 S 6,633,01 February 15,2028 Yes S 23,013,425 $ 23,013,425 $ - Not Rated AA+ AA+ RefuMing and LmprovemeIN BOMB, seder 2015 Proceeds nffe Bolds me expeced m be used(i)ro refmd certain oumtetding obligation ofthe Ciry fr debtservice saving;(ii)for street itmrovetrems,poblie safetyficilities ittptovetrenm,srortmvet-drainge and flood control improvemenm,aW petksysmmimptovemmm,and(iii)ro pay the wsm assothttedwif tle is,mm, ofNe Bonds. General Obligation $ 33,945,000 $ 325,000 $ 331,s00 February 15,2026 Yee $ 3],992,142 $ 37,992,142 $ - Not Rated AA+ AA+ Re 9 BOMB,Series 2015 Praccds offt Bonds will be aced(i)memreMy refund iv pen,till advamercfM in pars cumin oWsmMivg obligNon ofthe City fr debt service savings;(ii)m rcfirsme a portion ofihe Citys contra IobligationmOre Texas MmNWpal Power Agercy(fe"TMPA")rid-a power sales--it,fe TMPA,specifically in respect to the rcfimding ofapproxiumely$3,430,0001n maturity value o£ce moummMirig—A bolls;aW(iii)to paytie costs a,aiacedwithNkisswue ffeBOW,- Cemitcates of $ 83305,000 $ 57,170,000 S ]8,9%,9]2 Feb—15,2046 Yes S 92,340,554 $ 92,340,554 $ - Not Rated AA+ AA+ Obligation,Series 2016 P i,t ,fiomfe sale ofth,,Certificates will betied bit aogwsition ofvehicles ad equipnemft,all acgmnog, id a ppiogaddition,emersion,remvation and improvemens to,tle City,solid wnce disposd stye,-m itelWing lk mgtdi,ifi..of1aW fr the City Imdfill;(h)remvetion mall egwp of,existing mmiciml building,imlWingteacq i6...,dinmllaMn,fr.Plac.m.nt heating veMngaM air c,M-it"egwpmem rmfim all Floon�g;(c)acquisition ofvefcleeall equiPtum frtie fire,police,bWldingirspecti,n,conmsuuty itryrovememelites,aWcoal services,streets and o-dffe control, futilities memgutmr,all parks all rccreatiov departmmm;(d)ecgwnng,contrrctivg,inmling all cgwpPiog edditron,emarsiors,r-wvatiors till it�rovemams m parking mcilitiam(e)mrstructing till ivprovivg etreem,irclMing IaMacapivg fainge,Mlity lircrelocaton all the acgwsition oflaM till riglvs-Of--way therefor,(t)acgwnng co fi,inmlling all cquippivge row fire b.iWngfacility,aW(g)acgmsidon of leM frauw fire emtiov;(h)acquisitim ofvefcln all egimpmmt f.,aMacgwnng conwctivg,inMlivg all egwppivgadffion,exlmeion,t—tdion till improvememc m,the Citys w uworksaM sewn system; all(i)acgwmNon of,qW,—I bit,a,id a,gWd.&wactr,ctivg,inmlBng all egwppingaddi,o eaenciou,rcuvatlon,W improve ,theCity,elecMc Bgf till pow-system aW also for Nm,t ,ofp,ji,all ors Ironton nffe City,comre ]obligati,-fr prof'sloml,ervioes,ircAWii,,,gi—,arcmtecm, Moneys,trap rakers,audimrs,eW finuiel Mvisors,in cometfion with said projecm aW said Ce fificaes. Geu lotdigation $ 28,930,000 $ 14380,000 $ 16,435,950 Fehtvry 11,2036 Yee $ 16,915,297 $ 16,915,29] $ - Not Rated AA+ AA+ Re—.g and llnprovemem Bonds, Series 2016 Proceeds oftM1e Bolds are exp-ted m be uM(1)b,rcfimd certain ours"bt,,obli,,,di—nffe pry fr debt service savings;(it)for so-eet Improvetrern,public'afery ficilifie'Irrymo..—,mMmwat-dtelmge and flood mmol ittprovetrcm',eW park systemirrymovemenm,aW(Ili)m pay the msm a'socated with Nm is-- oftleBonds. Geunl Obligation $ 38,425,000 $ 14365,000 $ 15,49].900 Febuary 15,2030 Yee $ 175,657 $ 175,657 $ - Not Rated AA+ AA+ Rtf_ft Balls,Series 2016 Prmeeds fiomthe s b,ofth Bolds,ttwth- fli frids contributed bythe City,are expected robe used(d refimd all omsmMing obligtion oft,City,Utility Syscem fr debtservice saving;eW(it)b,pay the cosh associated withthe imam.ofth Bonds. Utility System Revenue $ 214,890,000 $ 163,165,000 $ 216,909,125 December 1,2036 No $ 246,164,298 $ 245,739,737 $ 424,561 Not Rated A+ A Bands,Series 201] Pierced,fiomihe sale oftle Series 2016 Boll,will bened to(a)acgWre aW eorstruct addition eW improvemmms ro tle Citys elearic light end power system irolWing taw quick srertpeak power gemretion facilities;(b)fmW cepimlired imerestontle Suits 2016 Bonds;and(c)peytle costs ofissuatme in wmecti0n wif tle issuance oftb,Series 2016 Honls. Cem-.-or $ 90,800,000 $ 59"n'ti00 $ 87,392,750 February 15,2047 Yea $ 98365,003 $ 98365,003 $ - Not Rath AA+ AA+ Obfigati-sales 2017 Proceeds fiomthe sale oftle Certificates will be tied for(a)mgwsition ofvehicles till equiptrem fr,till acquiring contracting inmlling till egwppim addifiors,emersion,rerovafion aid inprov.meme m,the Ciry. lid waste disposal system;(b)rerovafion m,all equipping of,edsfing mml building,immWing the acgwsition till inmllalim ofreplacetrem M1eaNng vmting till air coMitioWngegWpmem,roofing all Flooring,(c)mq.i ifion ofvebicles all egwp�rcnt fr the fire,police,bWlding inpecMn,cotrvnfty inprovemem,unites,aWmal,unites,stream all trafic control,ficilifin mamgemem,all parka all reueation deparimems; (d)acgmntg,cono-uting inmlliogaW egw,,mg addition,emersion,—mi,n all boprovetunm m parting mcilltiem(e)contrmfivg aW itgaroviog'o-ems,iuluBng lw"vim,dmimw.witty llu relocatlon aW Nte acgwitlov ofleW aW dghm-of--way darcfot;(f)a,gW,ifonofegWp—fr,aW a,gwriM ttmting,inmlling aW eympph,addition,emersion,—,dion aW itryrovemems to,tic city,eleco-ic light aW power sysmm aW also d,,th pupae ofpaying ll a or a pordon nffe City,coMmcm]obligation fr profrssioml services,iulWing engineers,arcWtecm,amttpys,map rink-s,audimrs,aW flmaial advisors,in eomecfion with said projetm aW said Certificates. General Obligation S 29,105,000 $ 11360,000 $ 13,713,978 Febrmry 15,2037 Yea $ 17,294,8]1 $ 16,832,944 $ 461,927 Not Rated AA+ AA+ RefutMng and Lmprove tit B..&' 1-11017 Prateede,fth BMs me a b,drobenW(i)rorebbdterrainomsmMing obligpfiors oftle C'ryd.acrb.d on Schedule I amched lit—(Ore'R.fmtd.d Obligation")fr debt service roving;(it)f—eet inprovemmm eM public softy ficlities itoprov.tmms,all(iii)mmyth,anal ne,tiaced wif th issuance offs Bonds. Gemml Obllgml0n $ 19,235,000 It 14315,000 $ 17,816,963 Febrmry 15,2038 Ye, S 19,871,128 $ 19,871,128 $ - Not Raed AA+ AA+ Bondi,Series 2018 Proceeds,fit.BMWs areexpected m be aced(i)stre-Voprovemems,smmn water dining,all flour control li,,,— ems,aW park'yscemittprov-unm;',,d(it)m pay tbs toms a'sa Wwill lleissu—t,oftheBOW'- Cedifimms of $ 9,555,000 $ 4,270,000 S 5,19],188 Febwry l5,2038 Yes S 10,020,370 $ 10,020,370 $ - Not Rath AA+ AA+ OWigatio Series 2018 Ii—t-will bencd fr(a)r-mvalion to,all egwppivg of,elating mnicipal building,immling tlm atgwsiliov all inW lotion ateplacment heating venting all air toMitioning cgwpmeot,roofing all donna&(b)acgwsition of,thiclee all egwpmem fr 0m fits policy bailding inputon,mnntafty inprovemem coal,ervlces snotsaW naflic mmrol,faGlifia—,,pun,all Darin all to-""deparlmems;(c)Kgwring contracting inmllingaW Nmppivg additions emensionarenovation,w Voproverretn to rwrwaysaW ftxd—setfe mudlpal lrpon;all(d)acgwi,—b-fin,—A.,inmllingaW e9,6pp R.stttio immling th atgWtib..flmdthrefr aW also frthpmpae ofpayimg all ore portionoftle Gigs comamwl obligation frprofs,ioml services,including e4—t,—Ifi ms,emrteys,nap rtal¢rs aWimrs,eW financial Mvisors,in eomactim wifsaid projeem and the Cetificaes(see"Plm of Fi—frig"). cemlfreates of $ 29,M5,000 $ 20,075,00o S 25,159,553 Febuary 15,2038 Yes $ 31,802,097 $ 31,802,09] $ - Not Rated AA+ AA+ ONgetion,Series 2018A Praeede fiomth sale offs Certificates will be sued for bd remvating mrstructing expelling improving all equippi,,,,-tfing municipal urvic,,c.mer bulding(b)corstrmting end improving etreem,irclWing laMuaping draimge,Witty lire rel,cafion till th ecquisiti,noflaM end ngha-of-wayferetor;(c)torslructing meting all improving-Wcle roadways d Om mmicipal airport;(d)acgwnng—fit,inmlling all egwpping fire smtion,imlMivg the acgWsiuonoflaM ferefr;(e)acgwnvg contrucing,inmlling all egwppivg a public wfryficiliry fr the police deparNrcm,imindivg the acgwsitimoflavd therafr(acgwnvg all ittcmlling a radio conamnicalion system fr the City;all also for tie propose otpaying all or a pomonoffe Ciry's contracmal obligatiore fr professioml services,irclwfingengimers,architects,atmrrcys,map mWmrs,aWimm,all 5mrcial advisors. Geuml Obtgation $ 44340,00o $ 14,045,000 $ 17,359,]]5 Feb—q 15,2039 Yee $ 4&116,]0] $ 48,156,844 $ 19,863 Not Rated AA+ AA+ R—hig& Improvement Bonds, Series 2019 Proceeds nffe BMWs are expected to beuM(I)up m$28,620,000 fog t.public ptm i,o[rcfimding fe Refimded Obligation,(it)fib,fe purpou offt ugw,ifi ofprop-ry Wmating lmproveneMs fr publlepwpose,in,aldls to role(A)$14,580,OW frso-eet ii,,,—tmmis,M)$705,000 fr stomwater drzimge atd flood ennui ivprovemems,aW(C)$4,085,000 fr park system improvements c...titer of $ 2817551000 $ 19,280,000 $ u'sd,550 February 15,2W9 Yee $ 30,516,239 $ 30,516,239 $ - Not Rated AA+ AA+ Obligati.%Series 2019 ProseWs will be used fr acquisition ofequipnem fro etd aegWnng eonmtW rig inmlling all egWppingaddition,emersion,rerovafion all inprovemevm to,the(e)Issmrs waterworks sysem(b)Issuer's wnawacer system;all(c)0elssrots electric light mW power system mW also fr tle purpose ofpayiug all or a portion ofthe Issuer's coMmml obligatiors fr professioml services,immuring engim-s,mcft,cm,anormys,map makers,authors,all fimroiel advisors,in cotuecnon wif said projecm all said Certificates ofObligatiom eW up to SI0,110,000 in primipel tstromrcfr tle Ompose of remvation m,all equipping of,existing municipal building,(e)ill Wing the aegW anion all irsW 1aMnoPrepleeement heating veMvgaM sit toMitiofng equipmem roofing ell flouting(b)acgwsifiom ofvefeles all egwpm,m fr the fire,police,bwldivg inp,ctiona,tommmury itmrovetrcm eervieea,aWmal,ervites,streets and traffic control,fieilitiee mamgetmm ell perks all re-eation deparmems;(c)contruciivg and improving stream,immling IatWecaping fairsge,Mlity live rcdocatiore all Nm acquisition oflaM all righm-o4way thuefr;(d)acgWnog mrstrucling irsmllivg all egwpping a public safety facility fr tle police depanmev5 immMing fe ecgwsition of IaM therefr;(e) acgwntp,emending mretructing remvating improving all egwppingparking mcilities,irclMing the acgwsiMn of IaM thrcfr;all(f)acquisition all irsmllalion ofaxhulogy egwpmem irclWing conpWu equipmem all software for varion nsmicipal deparmmm;all also for Om propose ofpaying all or a portion nffe I'iwr's coMracval obligation fr profs,loml serviaq itrAMitg mgluers,arcmmcm,avoruys,map maker,,aWitors,all flmaial Mvlsor',In commMov wif'ald ptojecm aW sold C-NOmte,o[t�bligatlort 26 City of Denlov IvdtvWml Deb[OMigadim Fiscal Year EtxBtg September 30,2025 Outstanding Debt Secured by Ad en Obli®lions Rimidal Issued Primiml OukkWine ciib_d Primidal&Interest Fiml Maturity Dace Valorem Taxes Total Pr«eed Received Proceeds Sdem Roceds Uwdem MwdJs� CreS&P,t Fitch General Obligation S 62,080,000 $ 36,890,000 $ 42,685,025 February 15,2010 Yes $ 70,866,9% $ 61,408,970 $ 9,457,986 Not Rated AA+ AA+ Refundng& Imprvrvedmnt BnWa, Series E0E0 Pr«eeds ofthe Bolls are Igd-d ro be used for(i)venous strwt Inprovetrxms,park system ingrovemems and public salty 5cihfies for tbd police departrdem,(it)to refired the bolds described in S I,id,le I-S,WWe of Refwded Obligliod,(de'Refivdd Obligati,.')for debt service saving aW(iii)ro pay the wsk associatd with the leawme o[tle Bolds(see"Plano[Firetring"). Cerldfa[e of $ "U.100 $ 47,135,000 $ 58,574,625 February 15,2050 Yee $ 114,267,139 $ 64.267,131 $ - Not Rated AA+ AA+ Obligati,.,Series 2020 Proceeds will be used for the pury,se,fpayi.g all ors pordonoftM msmr'e iom ddl061i,,di.imtmed pwemnt id contracts for dte pmchwe,cdwtrmtion aW gmid..ofcerm—m and pi'—d property,bwit Wb$37,120,000 iv primipal amount far da pupose of.(a)acguisition ofiquip—for,add acquiring, odrtin iwkllin dd equipping aditiow,extensions,rd—di.end ivprtrvetmms b,the Issmr's mascewacer system dill(b)acquisitinn ofequip.-for,dill acquiringcod—tintgiussllmg aW equipping eddifions,extewiow,renovdfiow aW idp—to,the Iss«r's electric light aW power system did also for the purpose,£payingell or a portion ofth,iss«r's cowacdal obligefi..for profssiorel services,idildingengineers,—Iit«ts,a0orreys,rta,,makers,auditors,and fi—ml advisors,in c0wret-with said projects did said Certificates ofObligatm;all Wro$27,250,000 in pri ncipal atmtw for the pu—of(e)acquisition,f vehicles aW equlpdtc1 br the fire,police,building idtspec twanuty idtptov i mat se eats add traffic cow-ol,facilifi wg—and Park'aW re a,o deparmiets;(b)acquiring c, ring imtalling and equipping additl Sandi ling fire (c)a�q."%cmnbucnng,recowtr«ling remvatlng i—ling and equipping a tdmdoipal yoverormmeN building bt tmmicipal developtrem services aW otter wnicipal ads W strativerptdp,sw,and be acquisition oC1aW aW lncerosw in IaW all properties tlnrefm;(d)acquiring wwtrucfing recowo-mdvg remvatlng 1wWlling and egWPPingmuucipd peks;(e)acgniring lad aW building for fciliry for htmrlees all iMigem shelter aW servi«e;aW also for the Ptvpose,£payingsll or a portion oftlte merors cwtractwl obligafiow forpr0fessi0ml services,imlWing engin«rs,arcWteck,atr0nm3s,map rakers,auditors,ad fimmial advisors,in cowecdon with said pjeats did said Cituti tes o170bligafion(collwfively,the"Projear). General Obligation $ 14,150,W $ 9,025,000 $ 10,23],]00 February m,2031 Yee $ 17,031,195 $ 17,631,1% $ - Not—it AA+ AA+ Refwdbtg.Ws,Series 2020A Proceed oftle 13—are expelled b be wed bt(1)torefidd the bonds described Iv 9chedmaI-Sc dof.—dd Ob1lgNow(the"RefwBftl Obligatlow")for tlebt service eaWnga add(it)b pay tlw costs associated wlih the isamme,[the B,ds(see"Play ofPlwminQ'). cemmeater of S r,035,000 $ 82,965,000 $ 107,231,817 Fdruary M,—I Yer $ 1 Vtti,453 $ 104,246,453 $ - Not Rntcd AA+ pp+ Obligvlbq 8—2021 Pr«died from th,sale,—Cerfifica will be used br(i)acgms n ofegmpdtcnt hit,did azquiting co ling insal1mgadd eguippingaddifi maW iopro ro,tice City,w «6 aWw rsystem,hitacgms n,fiquipdmm acgwnng--in iii,dillin W egwpptng additl rsaW i�ro ro,the Gy,i el« cl 1,f—h ppw«syscedq(iii)w trucdug and idtproving str mlWinglandscaping,da.p,n fi—fin l,c waWd ti,i. n,flaW add ngMsof-waytheref,r,(iv)acgws „fvel-titigW yiii for.gdgwpolice,building idupw tmmrvtyinprovememnservlwe,ardtml services so-eem all trefflc comrol,fncilides manegetreN,and parks ell recreauov deparhrems;(v)re o,all equippingo(exlstivgwWclpal bWlrBvgs,Imludl,g tice acgweitiovaW lwmllatlon o[replacememheating,vemlvg and ah codditiorvvgegWpnem,roofing and Flo«ing (vi)mgoiaiti,n all iwkllafion oftecMolOgy egoiPmwt ivcldivBeot�ubr cguiPmemaW software for variow mwieiPal deParhrenk;(vii)comtrod�,rac,mtrmdng,remvating iwmlling ad equippin8 fciliry fr homeless all idigem shelter ad sarviwe;and(vii)remvati0w m,expawiov of,did equipping exiefivBtmWcipd vehicle dwinterence facility;did also for the pwpose,£paying ell or a portion ofthe Ciys cowactuel obligfiow for professiorel services,imlding engitrers,erchiteck,av,nrys,twp ndakers,auditors,aW£.mist advisors,in cotvrction will,said proj«k all Ne Certificaes(see"PlanofFimmi�'). General Obligation $ 54,710,000 $ 46,985,000 $ 57,305,081 February 15,2041 Yes $ 59,608,180 $ '%toli'mo $ - Not Rated AA+ AA+ .-,Sines 2021 <eeds h..1[ We oftlr Certificates will be used I.,(i)mgmhid..fequi dt for,ad acquiringc—tang,iwmlling and equipp addifiow,e#ewiom,renovafiow all i­nmms to,th,Ciys w rworks eW wastewater system,hi)acquisition ofiquip—for,add acquiring c,wbmting installing and equipping additl st rsadiddpro ro,h,Ciys elecinc ho aW power ryscedq(iii)co d-fitg aW idryn,vingsId"i.[W,ng laWscapidtg draiwg,Wfiry lirerd maW the aiguis n,fl.W aW ngms-ot-waytlerefr;(iv)acgWs n,fvekcles and equipdtem for the fire,police,bwldingidupec tyivprovememnservlwe,anima]smiwe,'—alltrafficr—d'hiillNes mwegetmm,and parks aWrecreafioo departrmms;(v)re .,..equippingoC idstldg tddWWpd bWlrBvg,Imludbg the acguieifiovaW lwkllatlw,ftep—lit heating veming aW air cOdditr«nvg dgWpnem,doofing and Fl,ming (v)aigui,iflonaW iwwllatr,n,fceclnd,gy egmpmem im—,cottputer equipment aW software for vari,w nardcipal deparrmema;(vii)cowtru tim recowtru i%remvatlng i—Ring aW equipping mcilly for Mtmless all i Wignd shdbr aW services;aW(vii)rewvatlow 0,expamiw,f,aW equipping—ft,tnmicipal vehcle maidd—facility;ad also for thi pure—fpayi.g all or a pardon ofthe Ciys commcval obligadowfo,professiorel servi«s,imlWing in—,architects,tiled-map nmkers,authors,and fimmialadvisors,in comsction with said Mj—aW th, 'fit—(see"Plavoflireming'). UIiWy System Revevoe $ 141,—.— $ 131,050,000 $ 187,795,347 December 1,-1) No $ 141,—,— $ 141,990,000 $ - --it A+ A Refuddidg Eit d Taxable 9el1e12021 Proceeds fiom thesale 0ftla Taxable Stties 2021 Bowe will be wed b(a)refwd outabtditg eonvrercial paper rates("Rafwded Notes");ad(b)pay the wsk ofisatame iv mmecfiovwith tlm ieauemeofthe Taxable Series 2021 Botde(Sea"Plev ofFimming-Purpose"did"Plan ofPinaming-Refimded Notea'�. cemme...of $ 112,155,000 $ 101,100,000 $ 152,861,219 Fdruary M,2052 Yet $ 119,729,679 s 119,274,415 $ 455,264 Not Rvted AA. AA+ Obligvlbq 8—2022 Pr«sell from Ore sale,ftlr Cerfificates will be used for the pwuhese,cowlrucli,n aW acguisifion,fcerWn real aW persorel property,ro wit:(i)acquiring c,wtr«fing imWlitng aW egapping fire smfiom;(ii)azgasifionofveldcles aW eguipmem for the fire,police,building impecfiow,c,rmmdty itryrovetmm services, mat servlwe,stream aW track c,mrol,mcllitles mawgemem,altpodt,technology services,tleettwregemem,wareh,we mwagevmtaW parks aW mcmatr,v deparmnvm;(itl)rem ro,aW eyWppivg of,edsmg®mlclpal6Wldvga,imludrg tlw acgWeitl,v aW lwmllatlov,Creplacttmm heating,vemlvg all air condifioningegwptmm,roofid8 s,d floondg(iv).igmifi—iwbllafiw ofelithk l emmbt eguipmem fr ntmicipal bW t&-;(v)mquirin--fin and installing door eeetvity systems,indWftaecuriry ey d,—1 t logyegWPnevt aW soft—,fir ndni6pal bW l&-;(A).—fin--..fin—fin -ddlin-egWPpivgwmicipalparka;(vii)remvafiova b,eapami,vo(ad aquppivg exiafivg wdciPd vehiclevaitmmme facility;and(vii)aegu dtidvofvabiclesand eguipmemfor,and acytumg mmttmfivg iwallitrgaWeguippingadditiow,edewi,m,r adore and irn,—vemab,We City,solid waste disposal system;(u)acquisifionofegaptmm fr ad acquiring,cowtrucfivg,iwmllivg did equipping eddifiow,ndenslow,remvatiotuallitWrovetvems to,the Ciysw rworks and wastewater systetq eW(x)ecquisitionofequipmem for,aW ecqu'viug cowtruc0ug insiWliug and equipping eddifiovs,e#emiom,remvetiom and itryrovemews id,0u City,el«sic hldd add power s idid aW also for did pwpose,fpayitng all ors porfi,n,fdr Ciys contrac IA,ligifidm for profssi,relservices,imlWing­irteers,arcw—'atr,rtreys,trap rmkws,atdiw.,dill fimmial advisors,inc,nuucfion with said projects end the Cerfifi—(see'Planof Fiwmivg"). Gemrvl Ob.gii— $ 7I,285,(00 $ 58,880,000 $ 82,1.,675 Febrmry 15,2.2 Yes $ 76,874,5]8 $ 76,874,578 $ - Nol Ruled AA+ AA+ Refuvdiog& Irdprov v[Hovde, Sides 2022 Proceeds of the Badds are expected m be wed for()various strta Wprovavnma,(ii)public safryfcilifiae,(iii)tlx acgasifiovo[pazklad,(iv)refwtdivg tla 061igafi0m described ui SchedWel-SchedWe ofRefwded Wligatiom(0te"Refmded Wligafiore")ft deb[emits savitge,eW(v)b pay the c0ak ase0ciakd wild the wamme oftbe B,Ws(sae 71—fFi—idg'). Cerldeater of $ 149,140,000 $ 139,925,000 $ 218,058,025 Fib-15,200 Yes $ 158,357,363 $ 14CW,849 $ 11,693,514 Not Rated AA+ AA+ OWgvHOA SM.,2023 Proceds from the sale ofOdeC'fieatw will bawd for the pwchese,,ota ti.wd aequisifion ofididd real did P 1property,ro wit(e)acquiridg i---tiro itutalliug aW equipping fire smfi0m;(b)aequhitidd of ihiilda and equip—fir th,fire,police,building iwpwfiow,mt®ttuty ivprov dt smi,es, ant.1 services,streak wdtrafficwvtrol'.citifies tmregemem,."Poq cechrology services,fleet mamgetmm—lid—idaoegev ad Parks did rwreafion depammuk;(c)remvait.to deguippiug of,exisfing mmicipal buildings,imlodiug Ore W v mgui,iddd e dllafiovofr l—tit heatlng vtidin and air cdditi,ningequiptmm,roofing did flwtirtg;(it)acguiring..—fing mantling aW equipping police snfi, (,,)acquiring—fin aW iwmlling building securitysys—,ircludittga«wiry system technogy ol equipttmd sofiwwe,v ad uurticipal bWldings;()—d-fing recoh—hng,--fin itnkllitng ii,d equipping mwucipal parka;(g)tewvatl,wto,expawlovof,and equipping—fin wmi6,,al vehicle rmlmemree m ihl (h)acq.—.and-allatiov 0[technnl0gy eq.,t i—in mdlo eguip­i.Wp egmp—and--'f,t vari,w trmu,ipal d,diddidt,()w d—tig all improving str«k,Imlddidg sigdalimfion Imtdscapitg dminvg,ddliry lira relocafiow aW tie acquisiti.ofladd and rigbk-of-way therefor;))--tin rec0—frog all temvafing rwwa}u add mxdways at dx mnicipal eip t;(k)acguieiti.ofvehicles aW egmpnem far,aW acquiring—zing i—ling aW equipping addifi0m,e—d., —fi..ad U`,P etnems to,did City,.lid waste disposal syste ()ecquisifiovofNuipmer[for,ddd quifn west fin iwWling all equipping idditi—,eatensines,remvafiom eW itvprovetdevk di,Le Ciysw rworla end wale W,sysW.did](dd qunitiov ofiquiptrem for,eW acguiring—d-fing, twklling and equipping ddifiow,extemiow,remvafiom did improvenmms di,tlx Ciys electric light add power system,eW also frthe pwpose ofp.yiN all ore Porfiovoftbe Ciys Qom -dal obliliti.for profssioml services,imldivg ettgimers,wcb—,add—,traptdekers,auditors did fit hd advisors,in wm«non will said pry«k did th,Certficates(see"Plan,fftamiry✓') Gerard Obligation $ 72,625,000 $ 62,800,000 $ 83,930,225 Febtmry 15,2043 Yes $ 80,345,W $ .,rit,097 S 11,366,547 Nol Ruled AA+ AA+ Refunding all hdprov vt Hovd, Series 2023 Pr«sell of the Bond are expelled ro be used for(i)vanous.strem itrprovetrrws,(ii)refurding W,bligli,w deswib,d in Sclwdme 1-Schedde ofRefurdd Obligtlom(tlne"Refurded Obligtlotn')for debt service sevit�gs,aW(iii)to pay tlu wsk associatW witM1 the issuers ofthe Bolds fs«"Plan ofPimming"). Gemrvl Obligatbn $ 11],63QOOo S 115,460,000 $ 168,211,225 Fd—,I5,2044 Yes $ 88,473,827 $ 11,015,128 $ ]],458,700 Nol Ruled AA+ AA+ Refunding all hvprov tit BotWs, Series 2124 PURPOSB...Proceeds oftbd Bonds are expect d to bew d for(i)veiow street improvem«k,(h)dreimge and flood wntrol itdprovetmw;(iii)perksys—nd,—ittems;(iv)fire and aW trel,otmol public salty feeilidd,;(v)a new SOtdt Bmmh library,(vi) retutdidtg the obligfiow d"bd in ScbedWeI-ScMddI"fRefiuded Obligafi—(the"Refiuded Obligati.")firdebtservice saving,aW(vii)payidgthe c,sk—,,i,id web the issw«e,ftM B,Ws(sce"Plev,fFi.mg!'). 27 City of Denlov Indvidnal Debt Odigalian —.1 Year EMing September 30,2025 OwsmMing Debt Secured by Ad en Obli®Non Rimival lssmd Pcimivul0—s ins Combimd Pnminal&Idtd—t Firel Maturity Dace Valorem Taxes Toml Proceeds Rtteived Proceeds Svam RoceWs Unsoew MOOSE— S�Sffi Fimh Certificates of S 242,790,OW It 234,805,000 S 359,W9,816 Ftb ,t5,2054 Yes $ 260,389,535 $ 113,762,579 S 146,627,006 Not Rated AA+ M+ OW,tl,,,Series 2024 PfIRPOSE...Proceeds fromthe sale afthe CerNficams will be need for tEe purchase,contrucfion aW acguisifiovafcetminreal aW pereorel property,m wit:(a)mgasidovofegnipmeNfor,aW mgnintg,covatmctirg,inWlivg aW equipping adWNon,excenion,remvafien aW improvemevs m,the Cirye waterworks aW mr system;@)acgwaifiov ofegnipmem tbr,and acquiring mntrvcfing WsmllWg 1egWPPWgaddifion,extemiom,renovation mdimprovevevs m,the Ciys eleatrie ligideW power aysmm(n)remveting,aomUvclWg expendWg improving 1egWPPWgexistlngtvaWaipW serviaecwterbuildivg;(d)acgwsiYov oP vehicles and aNipveN for the fire,police,bWldvginpecfion,cotmmmity ivmroveveN urvices,animal services,streets eW trade control,ficililies manageveM Wipom,techmlogyservices,Beet mmegemen4 wmehone®negement,eW parks eW iecresnon depac6mms;(e)cemvefion m,and egappivg of,existng tmmicipal bwldirigs,imlWingtlm azquisirion eW iremllarion ofreplecenen[bearing venting erd air coWiriorNngequipnem,roofing and flooring(f)acquinrg,expaWing construcring,rerovatirig,improving and equippingparL'rig faciliries;(g)acquiring corntrmti�aW iremllirig bwldirig sxmiry syste,m',imlWing secmitysystemmcbrology egwprtem aW mflware,kr maticipal buildvga;(h)cvmtructlng recontrmNng rerovativg Inmllivg aW egWppivg tmWGpal parka;(1)rerovarion m aW egWppivgedetlog mW cipal veMcle rrelmemroe facility;(j)acgWeiNon aW inmllellono[mcYmology egWpmem,irclvding redlo egWpmeo4 compwer egWptrem ard software, for various trunicipal departmrns;(k)contracting aW ingmoving streets,imludingtradc eigrelimfiov landscaping drairege,sidewalks,ofiliry lim relocation aW 0m acgasidonoflaW aW righs-of-waytlmrefor;(1)acguisifion ofegaptrcN Rx,aW mgaring,comtrxmfing,inmllingaW equipping additions,exceniom, n aW itrprovemems m,tlm Ciys draimge aW swrmuwer systens;aW(m)mgnisirion of vehicles and egwp—for,aW acquiring,contracting-dolling aid equipping additiore,excemion,remvariom aW improvemems m,the Ciys solid waste disposal system,aW also for Nm purpose ofpaying all ore portion of the Ciyscontractwl obligation forprof sioml services,imlWingengicreerq—hitecrs,etrormys,map tinkers,auditors,aW fimmiW advisors,incomrcrion with said propt%dnd the Carfificmes(sae TlanofFi.ing"). Utdty6yvlem Revence $ M,—,000 $ 25,720,000 $ 28,M1,9M December 1,MM No $ 31,395,000 $ 2LI63J. $ 10,23C235 Nol Rvled A+ A Nate,Taxa6k Sere. 202d The Obligation are being iasmd[r ibe purpose ofpro ,,,,Imula fur(i)the Rny Robers Treatment Plant expanionaW otter eynmm I­ermns aM(it)to VeytYe toss ofiesuance,f tfi,Obligation. Dtdty6yvlem Revence $ 10,135,000 $ WJ35,OW.W $ 16j81,853.110 December 1,20. No $ 10,066,702' $ 4,639,680 $ 5,437,022' Nol Rvled Nol Rvled Not—d Boma,series 2o2q 'f$YDB S�Program TM Obligation are being iasmd For the pupose ofpro ,,t,—(i)macguire,cono-m4 aW equip exmnion,rerov —and irtQtrovetreNsmtM Issuer's waterworks ayntmn,irolWing We--ionaW expanionofNe lake Ray Roberta TI—it Plain aW(it)m pay We toss ofissmnce of Nm Obligaton. Genervl Obligation $ 7"2U,000 $ 7"20,OW $ 112,842,344 Fe 1,15,2045 Yes $ d3,604,265 $ 43,733 $ 43,560,532 Nol—d AA+ AA+ Refundng and InWrovement ROWS, $endzo 5 Proceeds aftk BOWe are expected abe need frc(i)vmion atrmt in�rovenmvs,(it)dmimgeeW flood control irrq,rovmans;(iii)parkeyamm improvettens;(iv)fire pdIdw safety i ilitiea;(v)re ,tt,the ablipfiam demribed in SchedWe I�chdde ofRddided Obliet.(the" Ridded Obligti—)far debt eervice savingg, and(vi)paying th e=assmiated widt d issuameoftlid Bolls.(stt"Plan ofFidd.i.e). Carl ti-of $ 232,.5,000 $ 232,645,OW $ 367,826,695 .—,15,2055 Yea $ 245,136,610 $ 525,488 $ 244,601,122 Nol Rvled AA+ AA+ Obligvlbm Sedea 2025 Proceeds from the sale oftle Certficates will be used 6r tle purchase,corutrmtion and acgwsiriov ofcermiv real and persprel property,b win(a)azquisirionofvakclas mN egmprrem 6r the fire,police,building irupemiore,wrmwuty ivgtroverrwt services,aNmal services,strems and track control,faciliries neregamem,airport, mclmology services,Reel treregarrem,wareMne muregetrem,aW parka aW mcrearion departrrema;(b)rerovatlon m,aW egWpping o[edeNrig tin Acipal bWldioge,Including the acgWeitlov all Inmllatiov o[replacemem beatirg,venting all air coMitioNog egWpmeN,rooOvgaM Doorlvg;(c)acquiring,con6'uming ell ingllivg bWldivg scemiry syamma,imlWivg securiryaystemcechmlogy egWPveN aW mftwarq for tmmicipal bW ldines;(d)contrxrting,recontrmNtg,remvaNvg in Wlivg and equipping tvwciPd Parks;(e)acgWsifiovaW inmllatiw ofmchmlogy equiPmcnt,inclWingrWie egwpvmN,compmer egWPtreN and eoflware,for various vvmiciPW deparmems;(1)commrdug and impioviug strttts,imluding trade sigielimnoq landscaping,diuimge,sidewalks,utility IWe relocation aW the acguisiriovoflaW aW rights-of--way derefor;(g)mgnisinon ofeguiptvem foi,eW acquiring,con0xmdng,hsmlliryoaW equipping addition,excemion,ierovafiom eW itvpiovetmms m,th Ciys dcaimge and shim uwu syamra;@)acquisifim ofvehiales nod yapment for,and enquiring,nontrvctlng,Wslallitg and egNPPWg addifiom,excemiom,remvariom aW improvermms m,tle Ciys solid wasce disposal systm(i)remvafiom m existing public safrry 6eility for the police delwrmxnk G)mgaisifionofegnipvem for,aid acgwnitg,comtrmtiitg,inxmllingmN equipping eddiriom,aarrsioirc,remvariom and itryroveirems ro,tlx Ciysw iwor4s all wastewacec system;aid(k)azquisinovofequipttent for,eWacquintg,conctructitg,irsmlling ecd equippingaddiriom,extemions,remvatiom allitigirovemeins W,tlo-City,elecaic light aid power eyamm;and also fur the pupose ofpaytvg all or a ponlov o[Ihe CI ya commcNal obllgatlon fvr profesaiorel services,laludivg evgimers,arGtlmcs,sUvrmyn,map®kms,auditors,®d fivavciN advlmm,ivcomecriovwid��id pr Jots aW fvr paying Nm cons associated wIW the iesmren o[Nm Certfcams(see"Plano[ PivamiW'). TOTAL $2A24,160,000 $ 1,864,700.000 $ 2,662,46 J. $ 2,440,849,634 $ 1.879.054.355 $ -Ji5.- 28 Glossary of Terms The HB 1378 Section of the Annual Debt Report contains terminology provided by the Texas Comptroller's Office. To assist the reader of this document in understanding these terms, a glossary of terms has been included in the document as provided by the Texas Comptroller's Office. Political Subdivision. Political subdivisions are counties, municipalities, school districts, junior college districts, other special districts, or other subdivisions of state government. Total Authorized Debt Obligations. Debt obligations are defined in the bill as issued public securities which are instruments, including bonds, certificates, notes, or other types of obligations authorized to be issued by an issuer under a statute, a municipal home-rule charter, or the constitution of this state. Issuance is the process of authorizing, selling, and delivering public debt. Public security authorization means a resolution, order or ordinance that is approved or adopted, or any other action taken in a proceeding,by the governing body of an issuer in authorizing the issuance of a public security. Total Principal of all Outstanding Debt Obligations. Total amount borrowed(par) of all obligations that have yet to be repaid. Combined Principal and Interest required to pay all Outstanding Debt Obligations on time and in full. Total amount borrowed(par)that has yet to be repaid plus the cost of interest. Total Authorized Debt Obligations Secured by Ad Valorem Taxation. Total debt obligations secured by a pledge of property taxes. Total Principal of all Outstanding Debt Obligations secured by Ad Valorem Taxation. Total amount borrowed (par)of obligations secured by a pledge of property taxes that have yet to be repaid. Combined Principal and Interest required to pay all Outstanding Debt Obligations secured by Ad Valorem Taxation on time and in full. Total amount borrowed (par) of all property tax-secured obligations plus the cost of interest. Total Authorized Debt Obligations secured by Ad Valorem Taxation expressed as a Per Capita Amount. Total authorized debt obligations secured by a pledge of property taxes divided by the population of the political subdivision. Total Principal of Outstanding Debt Obligations secured by Ad Valorem Taxation as a Per Capita Amount. Total amount borrowed(par) secured by a pledge of property taxes divided by the population of the political subdivision. Combined Principal and Interest required to pay all Outstanding Debt Obligations secured by Ad Valorem Taxation on time and in full as a Per Capita Amount. Total debt obligations secured by a pledge of property taxes plus the cost of debt service on these obligations divided by the population of the political subdivision. Population total used to calculate per capita figures. The denominator used to calculate per capita figures. This is a population total for the political subdivision. Source and Year of population figure used to calculate Per Capita figures. The source of population data comprising the denominator of per capita figures. Outstanding Debt Obligation. An issued public security that has yet to be repaid. Conduit or Component Debt. Debt that is not a legal liability of the political subdivision but is secured by another entity. Principal Issued. Total amount borrowed(par). 29 Glossary of Terms-continued Principal Outstanding. Total amount borrowed(par)of obligation that has yet to be repaid. Combined principal and interest required to pay each Outstanding Debt Obligation on time and in full. The total amount borrowed(par)plus the cost of interest for each individual debt obligation or bond series. Final Maturity Date. The final payment date of individual debt obligation at which point all principal and interest will be paid off. Secured in any way by Ad Valorem Taxes. Indicates which individual debt obligations are in part or whole pledged with property taxes. Total Proceeds Received. Total assets received from the sale of a new issue of public securities. Proceeds Spent. The portion of total proceeds received that have been spent. Proceeds Unspent. The portion of total proceeds received that are remaining to be spent. Official stated purpose for which the debt obligation was authorized. The reason for the debt issuance as defined in ballot language, if applicable, or the Official Statement. Current Credit Rating. Existing rating given by any nationally recognized credit rating organization to debt obligations. 30