Oconee County, GA. County Debt Structure

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1 Oconee County, GA 1 Walton County Water and Sewerage Authority (Georgia), Revenue Bonds (Oconee Hard Labor Creek Reservoir Project), Series, $9,465,000, Dated: October 18, 2 Walton County Water and Sewerage Authority (Georgia), Refunding Revenue Bonds, (Oconee Hard Labor Creek Reservoir Project), Series 2015, $8,425,000, Dated: July 29, Upper Oconee Basin Water Authority (Georgia) Revenue Refunding Bonds, Series 2015A, $14,870,000 and Taxable Revenue Refunding Bonds, Series 2015B, $15,110,000, Dated: May 28, Oconee County, Georgia, Water and Sewerage Refunding Revenue Bonds, Series 2012, $6,740,000, Dated: July 26, Oconee County Industrial Development Authority (Georgia), (Economic Development Projects), Revenue Bonds, Series 2012, $10,380,000, Dated: March 5, Oconee County, Georgia, (Recreation Project), General Obligation Refunding Bonds, Series 2011A, $9,565,000 AND Taxable General Obligation Refunding Bonds, Series 2011B, $530,000, Dated: November 29, Oconee County, Georgia, Water and Sewerage Refunding Revenue Bonds, Series 2009, $7,095,000, Dated: November 5, Walton County Water and Sewerage Authority (Georgia), (Oconee Hard Labor Creek Reservoir Project), Revenue Bonds, Series 2008, $19,535,000, Dated: April 2, Oconee County, Georgia, Water and Sewerage Revenue Bonds, Series 2003, $9,375,000, Dated: July 1, 2003 Series, 2015, 2015AB, 2012, 2012 Econ, 2011AB, 2009, 2008, 2003 If the accounting principles changed from the previous fiscal year, a description of the impact of the change Fiscal Year Ended June 30, In FY16, there were no changes in accounting principles. Series, 2015, 2015AB, 2012, 2012 Econ, 2011AB, 2009, 2008, 2003 A statement indicating that the fiscal year has not changed, or, if the fiscal year has changed, a statement indicating the new fiscal year Fiscal Year Ended June 30, The fiscal year has not changed. Series 2009, 2003 A Description of Accounting Principles Pursuant to which the Financial Statements were prepared. The County prepares its financial statements in accordance with generally accepted accounting principles (GAAP) as applied to state and local governments. Note 1 of the County s financial statements contains a complete narrative of the County s accounting policies. County Debt Structure Series, 2015, 2012 Econ, 2011AB, 2008 Summary of Debt by Category and Overlapping Debt Amount of Percentage Applicable Amount Applicable Outstanding Debt to the County to the County Direct: General Obligation Bonds 9,335, % 9,335,000 Intergovernmental Contract 46,408, % 46,408,221 Capital Leases 501, % 501,675 Total Direct 56,244,896 56,244,896 Overlapping: School District: General Obligation Bonds 5,425, % 5,425,000 Capital leases Total Overlapping 5,425,000 5,425,000 Total Direct and Overlapping 61,669,896 61,669,896

2 Series, 2015, 2008 Limitation on County Debt Computation on Legal Debt Margin Net M&O Digest 1,844,497,241 Debt Limit (10% of Assessed Value) 184,449,724 Less Amount of Debt Applicable to Debt Limit 9,335,000 Legal Debt Margin 175,114,724 Ad Valorem Taxation Series, 2015, 2015A,B, 2012 Econ, 2011AB, 2008 Tax Levies and Collection History Current Year's % of Current Year's Collection in Total Collections as Tax Year Fiscal Year Total Tax Levy Tax Levy Collection Levy Collected Subsequent Years Total Tax Collections % of Current Levy ,280,997 10,181, % 91,901 10,273, % Series, 2015, 2012 Econ, 2011AB Assessed Valuation General Obligation Maintenance & Maintenance & Fiscal Year Real & Personal Property Public Utilities Motor Vehicles Mobile Homes Gross Digest Bond Exemptions Bond Tax Digest Operations Exemptions Operations Tax Digest Estimated Actual Value 1,731,859,726 34,479,285 76,083,140 2,075,090 1,844,497, ,844,497, ,962,424 1,598,534,817 4,611,243,103 Series, 2015, 2015A,B, 2012 Econ, 2011AB, 2008 Ten Largest Taxpayers Taxpayer Type of Business/Property Taxes Levied % of Total Tax Levy Epps Bridge Centre, LLC Retail Commercial 161, % Caterpillar, Inc. Industrial 158, % Walton EMC Public Utility 144, % Athens Ridge, LLC Developer 140, % Georgia Transmission Corporation Public Utility 105, % Scott H. Lee, Jr. Trustee (Wal Mart) Retail Commercial 80, % The Markets at Epps Bridge, LLC Retail Commercial 63, % Power, Mike Developer 54, % Southeaster PVC Pipe Mfg., Inc., et al Investment Property 52, % Benson's, Inc. Retail Commercial 45, % Series, 2015, 2015A,B, 2012 Econ, 2011AB Property Tax Millage Rates Millage Rates by Category: 2015 State of Georgia Oconee County (unincorporated) Oconee County (incorporated) Oconee County (bond) Oconee County School District City of Bishop City of Bogart City of North High Shoals City of Watkinsville Total Combined Millage Rates: Oconee County (unincorporated) City of Bishop City of Bogart City of High Shoals City of Watkinsville

3 Series 2015A,B, 2008 Ad Valorem Property Tax Digest Fiscal Year Ending June 30 Countywide Tax Digest 2015 Residential 1,096,876,364 Preferential Agricultural 136,301,749 Conservation Use 197,009,123 Forest Land Conservation Use 428,697 Brownfield Property Commercial 277,150,258 Industrial 23,168,332 Utility 34,479,285 Motor Vehicles 76,083,140 Mobile Home 2,075,090 Timber 100% 792,139 Heavy Equipment 133,064 Gross Digest 1,844,497,241 M&O Exemptions 245,962,424 Net M&O Digest 1,598,534,817 Series 2008 Tax Rates Mills County School Total Calendar Year Uninc Inc. M&O Bond State Uninc Inc County Financial Information Series, 2015, 2012 Econ, 2011AB General Fund History Fiscal Year Ending June 30, Revenues Taxes 17,211,314 17,398,073 18,610,224 19,811,956 21,005,700 Licenses and permits 438, , , , ,715 Intergovernmental 35,374 2,549,610 3,127, ,545 1,236,635 Charges for services 2,493,135 2,549,763 2,450,784 2,487,303 2,486,982 Fines and forfeitures 441, , , , ,433 Investment income 17,958 15,316 13,278 17,048 27,288 Contributions and donations 3,532 1,034 2,429 Miscellaneous Income 72,433 56,353 83,135 99, ,786 Total Revenues 20,710,654 23,661,962 25,434,906 24,345,812 25,975,968 Expenditures General government 4,861,105 4,654,446 4,788,803 4,937,332 5,105,291 Judicial 1,493,166 1,533,453 1,599,955 1,644,581 1,702,998 Public safety 6,408,429 6,319,950 6,989,536 7,253,628 7,174,260 Public works 3,291,945 5,275,877 5,886,693 2,632,489 3,837,796 Health and welfare 181, , , , ,123 Culture and recreation 2,597,139 2,708,090 2,888,058 2,950,639 3,031,746 Housing and development 1,010, , ,011 1,233,729 1,311,069 Debt Service Principal 415,000 Interest 22,981 Total Expenditures 19,843,651 21,687,735 23,386,112 20,895,108 22,850,264 Revenue Over (Under) Expenditures 867,003 1,974,227 2,048,794 3,450,704 3,125,704 Other Financing Sources (Uses) Proceeds from Sale of Capital 16,298 73,378 22, ,837 64,193 Operating Transfer In 14,353 10,383 83, ,000 82,500 Operating Transfer Out (2,101,030) (1,772,651) (1,893,707) (3,327,595) (2,169,625) Net Other Financing Sources (Uses) (2,070,379) (1,688,890) (1,787,422) (2,888,758) (2,022,932) Revenues and Other Sources Over (Under) Expenditures and Other Uses (1,203,376) 285, , ,946 1,102,772 Fund Balance, Beginning of Year 9,813,469 8,610,093 8,895,430 9,156,802 9,718,748 Prior period adjustment Fund Balance, Beginning of Year, as restated 9,813,469 8,610,093 8,895,430 9,156,802 9,718,748 Fund Balance, End of Year 8,610,093 8,895,430 9,156,802 9,718,748 10,821,520

4 Series 2012 Econ, 2011AB, 2008 Budget Fiscal Year Ended June 30, 2017 Revenues Taxes 20,933,287 Licenses and Permits 592,505 Intergovernmental 67,374 Charges for Services 2,415,750 Fines and Forfeitures 296,300 Investment Income 15,000 Contribution and Donations 0 Miscellaneous 70,000 Total Revenues 24,390,216 Expenditures General Government 5,221,148 Judicial 1,903,256 Public Safety 7,511,606 Public Works 2,853,851 Health and Welfare 287,333 Culture and Recreation 3,155,276 Housing and Development 2,108,941 Total Expenditures 23,041,411 Excess (Deficiency) of Revenues 1,348,805 Over (Under) Expenditures Other Financing Sources (Uses) Other Financing Sources 32,500 Other Financing Uses 2,043,305 Total Other Financing Sources (Uses) 2,010,805 Net Change in Fund Balance 662,000 Fund Balance, Beginning of Year 10,821,520 Fund Balance, End of Year 10,159,520 The System Series 2012, 2009, 2003 Customers Fiscal Year Ended June 30, Number of Water System Customers Residential 9,500 Commercial/Industrial 900 Total 10,400 Number of Sewer System Customers Residential 2,000 Commercial/Industrial 500 Total 2,500

5 Series 2012, 2009, 2003 Largest Customers Ten Largest Water Customers Percentage of Total Customer Business/Product Total Billing System Revenues FY16 Total Water & Bulk Water Sales Oconee County Board of Education Local Government 104, % 6,804,460 Athens Ridge, LLC Apartments 87, % Walton County Board of Commissioners Local Government 54, % Piedmont Water Company Private Water Supply 52, % Ameripride Service, Inc. Uniform/Linen Supply 51, % Oconee County Board of Commissioners Local Government 47, % Highland Hills Village Subdivision 37, % Georgia General Kipling Grocery 35, % Oconee County Health and Rehab Medical 31, % Cheddar's Casual Café Restaurant 22, % Ten Largest Sewer Customers Percentage of Total Customer Business/Product Total Billing System Revenues FY16 Total Sewer Charges Ameripride Services Inc. Uniform/Linen Supply 131, % 1,537,796 Athens Ridge, LLC Apartments 76, % Oconee Co. Board of Education/School Dist. Local Government 71, % Benson's Inc. Bakery 64, % Georgia General Kipling Grocery 28, % Oconee County Board of Commissioners Local Government 16, % Cheddar's Casual Café Restaurant 16, % Kroger Grocery 14, % Cracker Barrel 505 Restaurant 11, % DaVita, Inc. Medical 10, % System Financial Information Series 2012, 2009, 2003 Summary of Operating Results Fiscal Year Ended June 30, Operating Revenues: Charges for Services 6,678,469 6,389,969 6,902,292 7,900,647 8,415,112 Miscellaneous 160, , , , ,222 Total Operating Revenues 6,838,527 6,626,917 7,147,564 8,149,494 8,687,334 Operating Expenses: Salaries and Benefits 1,136,458 1,192,213 1,265,331 1,346,804 1,435,654 Management Fees Other Contracted Services 87,814 90,756 77, , ,744 Water purchases and 1,056,457 1,157,868 1,293,365 1,100,819 1,581,715 Treatment Costs Supplies and Materials 61,989 44,899 70,926 83,649 75,820 Repairs and Maintenance 323, , , , ,294 Utilities 335, , , , ,047 Insurance 11,085 11,969 9,860 11,153 8,721 Depreciation 1,467,400 1,445,624 1,514,280 1,601,277 1,761,171 Other Charges 89, ,476 95, , ,054 Total Operating Expenses 4,569,812 4,959,660 5,151,173 5,479,395 6,069,220 Operating Income (Loss) 2,268,715 1,667,257 1,996,391 2,670,099 2,618,114 Non Operating Revenues (Expenses): Investment Earnings 34,908 39,732 24,328 24,131 36,539 Water Availability Fees 225, ,241 1,036, ,798 1,072,460 Sewer Capacity Fees 167, , , ,712 1,076,642 Sewer Connection Fees 20,800 54, ,650 39, ,700 Loss on Disposal of Assets 31, Gain on Disposal of Assets 0 1, ,852 Amortization Expense UOBWA 167, , , , ,654 Miscellaneous Income Interest Expense 1,056, , , , ,726 Total Non Operating 806, , , ,728 1,505,813 Income (Expenses) Income (Loss) Before Operating Transfer 1,461,905 1,767,414 2,903,498 2,813,827 4,123,927 Capital Contributions 279, ,208 2,216,006 2,856,041 2,908,142 Transfers In 658, , , ,811 1,438,348 Transfers Out ,000 0 Change in Net Assets 2,399,808 2,905,290 5,630,470 6,296,679 8,470,417 Total Net Assets Beginning 53,112,484 55,512,292 57,699,669 63,330,139 69,036,406 Change in Accounting Principal 0 717, ,412 0 Total Net Assets Beginning, Restated 53,112,484 54,794,379 57,699,669 62,739,727 69,036,406 Total Net Assets End 55,512,292 57,699,669 63,330,139 69,036,406 77,506,823

6 Series 2012 Summary of Assets, Liabilities and Fund Balance Fiscal Year Ended June 30, ASSETS Current Assets: Cash 7,600,325 Investment, Plus Accrued Interest 4,126,392 Accounts Receivable, 1,047,245 Less Allowance of $ 75,540 Internal Balances 57,610 Due from Other Governments 144,291 Sewer Capacity Fees Receivable 0 Prepaid Items 10,599 Restricted Cash 0 Total Current Assets 12,910,922 Noncurrent Assets: Restricted Cash 1,910,386 Restricted Investment 2,847,830 Sewer Capacity Fees Receivable 0 Investment UOBWA, Net 9,572,410 Bond and Notes Issuance Costs, Net 0 Net Pension Asset 0 Capital Assets not being depreciated 35,010,782 Capital Assets net of Accumulated Depreciation 58,097,450 Total Noncurrent Assets 107,438,858 Deferred Outflows of Resources Deferred Amount of Debt Refunding 1,940,000 Deferred Outflow Related to Pensions 152,190 Total Deferred Outflows 2,092,190 Total Assets and Deferred Outflows 122,441,970 LIABILITIES Current Liabilities Accounts Payable 520,192 Accounts Payable Construction from Restricted Investments 21,200 Restricted Investments 0 Deferred Revenue 0 Retainage Payable 73,181 Internal Balances 384,282 Salaries and Benefits Payable 37,536 Customer Deposits Payable from Restricted Cash 782,404 Restricted Cash 0 Accrued Interest 491,751 Compensated Absences 0 Bonds, Notes and Contracts Payable, Net 2,067,714 Total Current Liabilities 4,378,260 Noncurrent Liabilities Bonds, Notes and Contracts Payable, Net 39,816,887 Net Pension Liabililty 662,957 Compensated Absences 69,840 Total Noncurrent Liabilities 40,549,684 Deferred Inflows of Resources Deferred Inflow related to Pensions 7,203 Total Deferred Inflow 7,203 Total Liabilities and Deferred Inflows 44,935,147 Net Position Net Investment in Capital Assets 60,153,209 Restricted for Debt Service 3,042,943 Unrestricted 14,310,671 Total Net Position 77,506,823 Series 2012, 2009, 2003 Historical Debt Service Coverage Ratios Fiscal Year Ended June 30 Historical Net Revenues Available for Debt Service 8,143,826 Historical Debt Service on Revenue Bonds 1,510,163 Historical Debt Service Coverage Ratio 5.39

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