Barrow County School District, GA: Update to credit analysis

Moody's upgrades Barrow CSD, GA's issuer and GO ratings to Aa1, assigns Aa1 Und./Aa1 Enh. ratings to Ser. 2023 GO bonds - Rating Action – 2023/05/25 – US$ 180.00 – ...MOODY'S CREDIT RATINGS, ASSESSMENTS, OTHER OPINIONS, AND PUBLICATIONS ARE NOT INTENDED FOR USE BY RETAIL INVESTORS AND IT WOULD BE RECKLESS AND INAPPROPRIATE FOR RETAIL INVESTORS TO USE MOODY'S CREDIT RATINGS, ASSESSMENTS, OTHER OPINIONS OR PUBLICATIONS WHEN MAKING AN INVESTMENT DECISION. IF IN DOUBT YOU SHOULD CONTACT YOUR FINANCIAL OR OTHER PROFESSIONAL ADVISER. ALL INFORMATION CONTAINED HEREIN IS PROTECTED BY LAW, INCLUDING BUT NOT LIMITED TO, COPYRIGHT LAW, AND NONE OF SUCH INFORMATION MAY BE COPIED OR OTHERWISE REPRODUCED, REPACKAGED, FURTHER TRANSMITTED, TRANSFERRED, DISSEMINATED, REDISTRIBUTED OR RESOLD, OR STORED FOR SUBSEQUENT USE FOR ANY SUCH PURPOSE, IN WHOLE OR IN PART, IN ANY FORM OR MANNER OR BY ANY MEANS WHATSOEVER, BY ANY PERSON WITHOUT MOODY'S PRIOR WRITTEN CONSENT. MOODY'S CREDIT RATINGS, ASSESSMENTS, OTHER OPINIONS AND PUBLICATIONS ARE NOT INTENDED FOR USE BY ANY PERSON AS A BENCHMARK AS THAT TERM IS DEFINED FOR REGULATORY PURPOSES AND MUST NOT BE USED IN ANY WAY THAT...

Barrow County School District, GA:Annual comment onBarrow County SD - Issuer Comment – 2022/11/03 – US$ 200.00 – ...Economy Resident income Median Household Income (MHI), adjusted for Regional Price Parity (RPP), as a % of the US MHI: American Community Survey (US Census Bureau) RPP: US Bureau of Economic Analysis Full value ($000) Estimated market value of taxable property accessible to the district State repositories, district's audited financial reports, offering documents or continuing disclosure Population Population of school district American Community Survey (US Census Bureau) Full value per capita Full value / population of school district Enrollment Student enrollment of school district State data publications Enrollment trend 3-year Compound Annual Growth Rate (CAGR) of Enrollment State data publications; Moody's Investors Service Financial performance Operating revenue ($000) Total annual operating revenue in what we consider to be the district's operating funds Audited financial statements Avalable fund balance ($000) Committed, assigned and unassigned fund balances in what we consider to...

Barrow County School District, GA:Annual comment onBarrow County SD - Issuer Comment – 2021/07/02 – US$ 200.00 – ...Economy Resident income Median Household Income (MHI), adjusted for Regional Price Parity (RPP), as a % of the US MHI: American Community Survey (US Census Bureau) RPP: US Bureau of Economic Analysis Full value ($000) Estimated market value of taxable property accessible to the district State repositories, district's audited financial reports, offering documents or continuing disclosure Population Population of school district American Community Survey (US Census Bureau) Full value per capita Full value / population of school district Enrollment Student enrollment of school district State data publications Enrollment trend 3-year Compound Annual Growth Rate (CAGR) of Enrollment State data publications; Moody's Investors Service Financial performance Operating revenue ($000) Total annual operating revenue in what we consider to be the district's operating funds Audited financial statements Avalable fund balance ($000) Committed, assigned and unassigned fund balances in what we consider to...

Moody's assigns Aa1 enh. rating to Barrow CSD, GA's GO Bonds, Ser. 2020A - Rating Action – 2020/04/13 – US$ 180.00 – ...ASSESSMENTS, OTHER OPINIONS AND PUBLICATIONS ARE NOT INTENDED FOR USE BY ANY PERSON AS A BENCHMARK AS THAT TERM IS DEFINED FOR REGULATORY PURPOSES AND MUST NOT BE USED IN ANY WAY THAT COULD RESULT IN THEM BEING CONSIDERED A BENCHMARK. All information contained herein is obtained by MOODY'S from sources believed by it to be accurate and reliable. Because of the possibility of human or mechanical error as well as other factors, however, all information contained herein is provided "AS IS" without warranty of any kind. MOODY'S adopts all necessary measures so that the information it uses in assigning a credit rating is of sufficient quality and from sources MOODY'S considers to be reliable including, when appropriate, independent third-party sources. However, MOODY'S is not an auditor and cannot in every instance independently verify or validate information received in the rating process or in preparing its Publications. To the extent permitted by law, MOODY'S and its directors, officers,...

Barrow County School District, GA: Update to credit analysis - Credit Opinion – 2020/03/20 – US$ 250.00 – ...Barrow County School District, GA will continue to benefit from strong and improving reserve levels, a growing moderately sized tax base, and elevated fixed costs, which are partially mitigated by the use of Special Purpose Local Option Sales Tax (SPLOST) revenues that offset debt service payments. The district is not susceptible to immediate material credit risks related to Coronavirus. The longer term impact will depend on both the severity and duration of the crisis. The situation surrounding Coronavirus is rapidly evolving. If our view of the credit quality of Barrow County School District changes, we will update the rating and/or outlook at that time. On March 17, we assigned a Aa2 to the district's $44.4 million Series 2020A GO Bonds....