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DEBT SERVICE FUND SUPPLEMENT FORM LB36 HISTORICAL DATA Actual Second Preceding Year First Preceding Year Name of Municipal Corporation Budget For Next Year Adopted Budget This Year SCHEDULE OF PAYMENTS
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How to fill out debt service fund
How to fill out debt service fund
01
Start by reviewing the debt service fund guidelines provided by your organization or governing body.
02
Gather all relevant financial and accounting information related to the debt service fund.
03
Identify the debt obligations that the fund is intended to cover.
04
Allocate funds accordingly to meet the debt obligations, ensuring that payments are made on time.
05
Monitor the fund regularly to ensure that it is adequately funded and all debt payments are being made.
06
Record all transactions related to the debt service fund accurately in your financial records.
07
Prepare periodic reports on the fund's status and performance, including any changes or updates.
08
Ensure compliance with any applicable laws, regulations, or accounting standards.
09
Seek professional advice if needed to ensure proper management of the debt service fund.
Who needs debt service fund?
01
Government entities such as cities, counties, and states often require a debt service fund to manage and pay off their debt obligations.
02
Public utilities or special districts that have borrowed money to fund infrastructure projects may also need a debt service fund.
03
Non-profit organizations or educational institutions that have taken out loans or issued bonds may use a debt service fund to manage their debt payments.
04
Any organization or individual that has borrowed money and needs to make regular debt payments can benefit from having a debt service fund.
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What is debt service fund?
Debt service fund is a separate fund used to set aside money for the payment of principal and interest on a government's debts.
Who is required to file debt service fund?
Government entities that have issued debt and are required to make principal and interest payments are required to file debt service fund.
How to fill out debt service fund?
Debt service fund is typically filled out by finance officers or accountants within the government entity, following the guidelines set by the Governmental Accounting Standards Board (GASB).
What is the purpose of debt service fund?
The purpose of debt service fund is to ensure that governments have enough funds set aside to make timely payments on their debts, without impacting their general operating funds.
What information must be reported on debt service fund?
Debt service fund must report the amount of principal and interest due, sources of revenue for debt payment, any transfers in or out of the fund, and the balance of the fund.
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