TL;DR (generated · confidence: high)

The Bonded Debt Interest and Sinking Fund pays debt service on City bonds through tax revenue. Proposed FY 2025-26 shows $31.97M in external revenues dedicated to $31.97M in debt service.

Key points (each cites a PDF page):

Proposed FY 2025-26 tax revenue: $31.87M, the primary revenue source (p. 381 ↗)
Debt service expenditures: $31.97M, nearly equivalent to total revenue (p. 381 ↗)
Total external revenues: $31.97M (taxes plus $100K miscellaneous) (p. 381 ↗)
Fund balance recovery: $1.0M ending balance (up from $800K in FY 2024-25) (p. 381 ↗)
No internal revenue transfers recorded; entirely tax-funded debt service (p. 381 ↗)

Amounts: $31,874,980 · $31,974,980 · $1,000,000 · $100,000 · Programs: Debt Service · Parties: City of Portland, Oregon

Bonded Debt Interest and Sinking Fund

Source: PDF p. 381 ↗ · raw: 381

Breadcrumb: City Operations Service Area Funds > Bonded Debt Interest and Sinking Fund

	Actuals FY 2022-23	Actuals FY 2023-24	Revised FY 2024-25	Requested FY 2025-26	Proposed FY 2025-26
Resources
External Revenues
Taxes	27,063,595	30,472,927	31,176,673	31,874,980	31,874,980
Miscellaneous	280,062	527,269	100,000	100,000	100,000
External Revenues Total	27,343,657	31,000,196	31,276,673	31,974,980	31,974,980
Internal Revenues
Fund Transfers - Revenue	6	0	0	0	0
Internal Revenues Total	6	0	0	0	0
Beginning Fund Balance	2,047,131	2,399,961	1,300,000	1,000,000	1,000,000
Resources Total	29,390,795	33,400,157	32,576,673	32,974,980	32,974,980
Requirements
Fund Expenditures
Debt Service	26,990,834	31,096,914	31,776,673	31,974,980	31,974,980
Fund Expenditures Total	26,990,834	31,096,914	31,776,673	31,974,980	31,974,980
Ending Fund Balance	2,399,961	2,303,242	800,000	1,000,000	1,000,000
Requirements Total	29,390,795	33,400,156	32,576,673	32,974,980	32,974,980

City of Portland, Oregon - FY 2025-26 Proposed Budget 377

Parent: City Operations Service Area Funds · PDF: p. 381 ↗