Analysis of debt burden. (1) What has been the 10-year trend in general obligation long-term debt relative to trends in population and revenue capacity? (2) Are significant debts of other governments (e.g., a school district, a county) supported by the same taxable properties? What has been the trend for this "overlapping" debt? (3) Are there significant levels of short-term operating debt? If so, has the amount of this debt grown over time? (4) Are there any significant debts (e.g., lease obligations, unfunded pension liabilities, accrued employee benefits) or contingent liabilities? (5) Are any risky investments such as derivatives disclosed in the notes to the financial statements?