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Debt and Contingent Liability <br /> • Net Direct Debt as a % of Governmental <br /> Funds Revenue <br /> — 30% or less = 1 <br /> — 180% or more = 5 <br /> • Total Governmental Funds Debt Service as <br /> a % of Total Governmental Funds Expenditures <br /> — 8% or less = 1 <br /> — 35% or more = 5 <br /> Public Sector Advisors Springsted <br />