The Debt Manual is an annual report that provides information about debt obligations undertaken by Lee County.
View and print Debt Manuals from Fiscal Year 2009-10 to the present in the Debt Manual Archive.
For additional information, contact the Office of Management & Budget at 239-533-2221.
Debt Manual Sections Summary
- A summary of key terms that are important to understand when discussing bond issues, certificates of participation, commercial paper, etc.
2. Summary of Existing Debt
- A comprehensive listing of each debt issue; debt issuance since 1972; underwriter selection activity, commercial paper activity and illustration of changes in county debt.
3. Detailed Presentation of Each Debt Financed Issue
- A separate page for each issue describing the par amount, balance remaining, debt structure, source of revenue for payment, purpose of the issue, closing statement summary and underwriters who participated.
4. Analysis of Debt Refinancings
- A summary of debt refinancing activity that has occurred over the past several years.
5. Summary of Defeased Issues
- A summary of all issues that have been canceled by payment of the obligation (usually through a refunding).
6. Discussion of Debt Ratios and Pledged Non Ad Valorem Revenues
- The analytical section of the report in which selected indicators such as debt per capita are examined.
7. Listing of Debt Service Schedule