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• CITY OF FALCON HEIGHTS, MINNESOTA <br />MANAGEMENT'S DISCUSSION AND ANALYSIS <br />December 31, 2003 <br />City of Falcon Heights' Capital Assets <br />(Net of Depreciation) <br /> Governmental Business-type <br /> Activities Activities Total <br /> 2003 2002 2003 2002 2003 2002 <br />Land $ 419,707 $ 416,707 $ - $ - $ 419,707 $ 416,707 <br />Building and System 665,806 700,903 652,865 688,173 1,318,671 1,389,076 <br />Improvements Other <br />than Buildings 16,264 19,569 - - 16,264 19,569 <br />Machinery and Equipment 527,387 536,157 - - 527,387 536,157 <br />Infrastructure 4,703,061 4,703,061 - - 4,703,061 4,703,061 <br />Total $ 6,332,225 $ 6,376,397 $ 652,865 $ 688,173 $ 6,985,090 $ 7,064,570 <br />Additional information on the City of Falcon Heights' capital assets can be found in note 3C on <br />pages 54-55 of this report. <br />Long-term Debt - At the end of the current fiscal year, the City of Falcon Heights had total <br />• bonded debt outstanding of $ 2,440,000. This amount decreased by $ 520,000 or 17.6% during <br />the 2003 fiscal year, which represented scheduled bond payments. There were no new bonds <br />issued in 2003. <br />City of Falcon Heights' Outstanding Debt <br />General Obligation and Revenue Bonds <br />U <br />General Obligation Bonds <br />Genera] Obligation Tax <br />Increment Financing Bonds <br />Total <br />Governmental Business-type <br />Activities Activities Tota] <br />2003 2002 2003 2002 2003 2002 <br />$ 1,085,000 $ 1,470,000 $ - $ - $ 1,085,000 $ 1,470,000 <br />1,355,000 1,490,000 - - 1,355,000 1,490,000 <br />$ 2,440,000 $ 2,960,000 $ - $ - $ 2,440,000 $ 2.960,000 <br />The City of Falcon Heights maintains an "A-1"rating from Moody's on all of its general <br />obligation debt. <br />State statutes Limit the amount of general obligation debt a governmental entity may issue to a <br />percentage of its total assessed valuation. The current debt limitation for the City of Falcon <br />Heights is $ 5,393,592, which is in excess of the City of Falcon Heights' outstanding general <br />obligation debt. <br />Additional information on the City of Falcon Heights' long terra debt can be found in note 3E on <br />pages 56-57 of this report. <br />24 <br />