Articles In The Latest Issue: February 2013 Best Practices Optimize Debt Management
The GFOA’s 22 best practices on nearly all aspects of debt management provide a helpful resource for helping finance officers explain, document, and defend their debt-related decisions and recommendations to elected officials, staff, and the taxpayers and ratepayers they serve.
Jonas Biery and Eric Johansen
Telling Myth from Reality in MuniLand
The significant distinctions among municipal securities structures and credits make broad generalizations inaccurate, sometimes leading to unwise issuances, unsuitable investments, and, at times, the potential for misdirected regulation.
Robert Doty
The Renewed Battle over Tax Exemption of Interest on State and Local Government Debt Obligations
The ability of state and local governments to incur debt in order to finance the uneven flow of tax revenues, infrastructure, or other essential governmental services is well established and fundamental to their basic operation.
James E. Spiotto
State and Local Government Credit Headwinds Persist
Moody’s Investors Service’s credit outlook for state and local governments over the next year is negative on a backdrop of persistent budgetary challenges stemming from macroeconomic risks, federal budget cuts, and uncertainty pertaining to looming federal sequestration.
Christopher Holmes
Better Budget Forecasting Using Simulation
New technologies can make simulation techniques, which produce ranges of potential fiscal outcomes, more accessible to a broader range of budget forecasters than ever before.
Marc Joffe
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