COG Comprehensive Annual Financial Report

Schedule 90 Page 1 of 2

Schedule of Changes in General Long-Term Debt For the Fiscal Year Ended June 30, 2018

Total Debt Outstanding June 30, 2017 (a)

Additions

Amount Available in Debt Service Fund for Retirement of Bonded Debt Amount to be Provided for Retirement of Bonded Debt

$ 16,336,770

$

206,695,724

32,166,275

Total Amount to be Provided for Retirement of Bonded Debt

223,032,494

32,166,275

Amount Available in Special Revenue Fund for Retirement of Certificates of Participation and Limited Obligation Notes Amount to be Provided for Retirement of Certificates of Participation and Limited Obligation Notes Total Amount to be Provided for Retirement of Certificates of Participation and Limited Obligation Notes Amount to be Provided for Retirement of Other Long-Term Debt: Lease-Purchase and Other Financing Agreements Compensated Absences Payable

4,664,865

12,587,956

2,360,900

17,252,821

2,360,900

22,870,123 12,529,360

1,379,746 8,724,460

Total Amount to be Provided for Retirement of Other Long-Term Debt

35,399,483

10,104,206

Total Available and to be Provided

$ 275,684,798

$ 44,631,381

General Long-Term Debt Payable: General Obligation Bonds/Notes Payable

$ 198,400,449

$ 32,166,275

Limited Obligation Bonds Payable

24,632,045

Limited Obligation Notes Payable

11,323,116

2,360,900

Certificates of Participation Payable

5,929,705

Lease-Purchase and Other Financing Agreements Payable

22,870,123

1,379,746

Compensated Absences Payable

12,529,360

8,724,460

Total General Long-Term Debt Payable

$ 275,684,798

$ 44,631,381

(a) Total debt outstanding is net of premiums, discounts and adjustments.

-174-