Upper Sandusky Exempted Village S.D., OH Credit Rating

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Date	Document Type	Title	Source
07 Nov 2019	Sector In-Depth	Public K-12 school districts – US: Most schools are investing in facilities despite declining student populations	Moody's Investors Service
24 Sep 2019	Sector In-Depth	Local government – US: Growing exposure to heat stress mitigated by economic and fiscal strengths	Moody's Investors Service
18 Sep 2019	Sector Comment	Public K-12 school districts – US: State laws on student data collection by third-party vendors are credit positive	Moody's Investors Service
18 Sep 2019	Sector Comment	State and local government – Michigan: GM strike a threat to Michigan economy, which still has substantial exposure to auto sector	Moody's Investors Service
17 Sep 2019	Sector In-Depth	Public K-12 school districts – US: Thriving cities, challenged schools: teacher strikes highlight districts' credit issues	Moody's Investors Service
09 Sep 2019	Sector In-Depth	Charter schools - US: Increased state support and shifting authorizer landscape benefit sector	Moody's Investors Service
01 Aug 2019	Sector Comment	State government – Kentucky: Pension relief and buyout options for certain governmental entities are credit negative for the state	Moody's Investors Service
18 Jul 2019	Sector Comment	Local government – New York: New York State approves Westchester County´s sales tax increase, a credit positive	Moody's Investors Service
11 Jul 2019	Sector Comment	Public K-12 school districts – South Carolina: Rejected tax increase in Sumter County highlights challenges facing South Carolina schools lacking fiscal autonomy	Moody's Investors Service
20 Jun 2019	Sector Comment	Public K-12 school districts – Kansas: State Supreme Court approves educational funding plan, a credit positive for school districts	Moody's Investors Service
13 Jun 2019	Sector Comment	Public K-12 school districts – Alabama: Increases in state aid enhance school districts' budgetary flexibility, a credit positive	Moody's Investors Service
13 Jun 2019	Sector Comment	Public K-12 school districts – New York: Nearly all school districts pass budgets on first try, a credit positive	Moody's Investors Service
12 Jun 2019	Sector Comment	State and local government and K-12 public school districts – Louisiana: Legislature’s focus on education and infrastructure is credit positive for schools, New Orleans and the state	Moody's Investors Service
07 Jun 2019	Sector Comment	Public K-12 school districts – Minnesota: School funding increase is credit positive	Moody's Investors Service
04 Jun 2019	Sector Comment	Local government – Rhode Island: Continuing contract law’s credit implications will unfold over time, likely on a case-by-case basis	Moody's Investors Service
30 May 2019	Sector Comment	Public K-12 school districts – Texas: School finance legislation to benefit school districts through additional funding	Moody's Investors Service
23 May 2019	Sector Comment	State government and public K-12 schools districts - Oregon: Legislation increases school funding via new corporate tax, credit positive for state and school districts	Moody's Investors Service
22 May 2019	Sector Comment	Public K-12 school districts and community colleges – California: Revised budget increases funding for school districts and community colleges, a credit positive	Moody's Investors Service
15 May 2019	Sector In-Depth	Public K-12 school districts – Pennsylvania: Growth in state special education aid helps districts, but stress remains	Moody's Investors Service
08 May 2019	Sector Comment	Public K-12 school districts - Florida: Funding increase in Florida budget is credit positive for K-12 public schools	Moody's Investors Service
08 May 2019	Median Reports	Privatized student housing - US: Medians - Number of stressed P3 projects increases, though sector is solid overall	Moody's Investors Service
06 May 2019	Median Reports	Local government - US: Medians - Tax base growth underpins sector strength, while pension challenges remain	Moody's Investors Service
10 Apr 2019	Sector Comment	Public K-12 school districts and community college districts - New Mexico: Increased funding is credit positive but pension challenges remain	Moody's Investors Service
11 Feb 2019	Sector In-Depth	Local government - Connecticut: Financially strained municipalities face continuing fiscal challenges	Moody's Investors Service
01 Feb 2019	Sector Profile	Local government and higher education - US: Overview of state aid intercept programs	Moody's Investors Service
24 Jan 2019	Sector Comment	Public finance - District of Columbia, Maryland and Virginia: DC region, usually buttressed by federal presence, bears brunt of shutdown	Moody's Investors Service
18 Dec 2018	Sector In-Depth	Local government - US: Adjusted net pension liabilities rise for most of the 50 largest local governments in 2017	Moody's Investors Service
18 Dec 2018	Sector In-Depth	Local government - New Mexico : Pension burdens will continue to weigh on credit quality, prompting potential reform	Moody's Investors Service
17 Dec 2018	Sector Comment	Local government - Texas: Apple’s expanding Austin presence will boost region's competitive advantage in tech industry	Moody's Investors Service
14 Dec 2018	Sector Comment	Charter schools - US: First US charter school strike is a potential credit negative for the sector	Moody's Investors Service
12 Dec 2018	Outlook	Public finance - US: 2019 Outlooks	Moody's Investors Service
05 Dec 2018	Outlook	Local government - US: 2019 outlook remains stable with tax revenue to grow modestly	Moody's Investors Service
11 Nov 2018	Sector Comment	Public K-12 school districts - Wisconsin : Voters approve majority of districts seeking tax cap override in bid to boost local revenue, a credit positive	Moody's Investors Service
09 Nov 2018	Sector Comment	State and local government - Nebraska: Nebraska's Medicaid expansion will be financed at the expense of downstream entities, negative for school districts	Moody's Investors Service
07 Nov 2018	Sector Comment	Local government - Illinois: Springfield, Illinois-area schools will benefit from tax hike	Moody's Investors Service
07 Nov 2018	Sector Comment	State government - US: Approved ballot measures restrict states' fiscal flexibility, a credit negative	Moody's Investors Service
07 Nov 2018	Sector Comment	Public K-12 school districts - Florida: South Florida school districts pass ballot measures to bolster security and increase teacher salaries, a credit positive	Moody's Investors Service
07 Nov 2018	Sector Comment	State government - US: Voters show mixed support for higher state taxes to fund transportation and schools	Moody's Investors Service
07 Nov 2018	Sector In-Depth	Public K-12 school districts - Colorado: Pension reform benefits Colorado schools, but leverage and funding challenges remain	Moody's Investors Service
30 Oct 2018	Sector Comment	Public K-12 school districts and charter schools - State of Washington: Washington Supreme Court's ruling on charter schools is credit negative for state school districts	Moody's Investors Service
19 Oct 2018	Sector Comment	State and local governments and higher education - North Carolina: Hurricane Florence relief package taps state rainy day fund and benefits local governments and universities	Moody's Investors Service
11 Oct 2018	Sector In-Depth	State and local government – Pennsylvania: Rising fixed costs pressure school districts, particularly those unable to raise revenues	Moody's Investors Service
24 Sep 2018	Sector In-Depth	Public K-12 school districts - California: California school districts face a confluence of financial complications over next decade	Moody's Investors Service
12 Sep 2018	Sector Comment	Charter schools - California : State bans for-profit charter schools, a credit positive for charter and district schools	Moody's Investors Service
16 Aug 2018	Sector In-Depth	Public K-12 school districts and charter schools - Arizona : School districts face enrollment threat from charter schools	Moody's Investors Service
08 Aug 2018	Sector Comment	Public K-12 school districts - Texas: Beaumont ISD serves as recent example of strong oversight of Texas school districts	Moody's Investors Service
02 Aug 2018	Sector Comment	Public K-12 school districts - Arizona: State takeover of Murphy school district demonstrates robust oversight	Moody's Investors Service
02 Aug 2018	Sector Comment	Public K-12 school districts - New Mexico: Recent court ruling credit positive for New Mexico schools	Moody's Investors Service
30 Jul 2018	Sector In-Depth	Public K-12 school districts - New York: Despite revenue raising restrictions, New York school districts show stability	Moody's Investors Service
27 Jul 2018	Sector Comment	State and local government - New Jersey: PFRS power shift reduces reform flexibility, a credit negative	Moody's Investors Service

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