Debt service funds are used to account for the accumulation of resources for, and the payment of general long-term debt principal, interest, and related costs. The debt service fund is composed of the following issues: 1997 Refunding Bonds, 1998 Motor Fuel Tax Alternate Bonds, 2000 General Obligation (TIF Alternate Bonds), 2002 Series A & B TIF Alternate General Obligation and 2003 Refunding Bonds (TIF Alternate).