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Like the mortgage on a home, an amortization schedule can be produced showing each year's required debt service payment until all bonds are paid in full. When it comes to bonds, there are no emergency or unanticipated expenses. Therefore, it is fiscally irresponsible for any taxing entity to sit on a large debt service fund balance and raise taxes. Applying some or all of the money in the unencumbered debt service fund balance to the year's debt service payment will help reduce the overall property tax rate. Money in the debt service fund can only be spent on debt service. Texas statutes forbid co-mingling of funds. Use of debt service fund money for any purpose other than debt service could result in criminal charges.