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Debt Management Articles

Articles from the Government Finance Review

  • August 2005

    • The Central Post Office: Making Your Life Easier and the Market More Efficient

      (PDF)
      It has been almost a year since the Central Post Office opened for business, allowing issuers of municipal bonds to file their disclosure documents electronically through a single location. Learn how municipal market disclosure practices have evolved through the years and how the Central Post Office has improved the disclosure process for all involved.
      Patrick P. Born and Susan A. Gaffney

 

          Katherine McManus, Karl Pfeil, and Trudy Zibit

 

 

  • February 2002

    • Tax-Exempt Hotel Financing: A Primer for Finance Officers

      Because of the limited availability of conventional financing for full-service convention center headquarters hotels, many governments are turning to the tax-exempt bond market to finance their projects.
      Thomas Hazinski and Mark Laubacher

  • August 2001

    • What To Do When the IRS Audits Your Bonds

      (PDF 120 Kb)

      Under the IRS's expanded enforcement program, it is much more likely today that a city, county, or special purpose district's bond issues will receive a notice of audit than in the past. As a result, issuers must be prepared to respond to an audit by having a basic understanding of the audit process. This article provides issuers with information on their rights and appeal procedures during the audit process.
      Mitch Rapaport and J. Ben Watkins, III

          This article highlights successful approaches for passing bond referenda in state and local communities. Two case        

          studies of successful initiatives are provided as examples.

          Margaret C.H. Kelly and Matthew Zieper

 

          Using a case study of Washington County, Maryland, this article examines the steps necessary for benchmarking and    

          measuring debt capacity.

          Jennifer Ritter Douglas

 

          This article highlights the history of electronic bidding for bonds and the options available for municipal issuers today. 

          Renata Morgenstern

 

          This article focuses on the methodology that one bond rating agency, Moody’s Investors Service, uses for rating    

          general obligation, lease-backed, and revenue bonds. It also clarifies which factors are predominant in rating

          assignments and which factors drive a future rating upgrade or downgrade.

          Linda Hird Lipnick, Yaffa Rattner, and Linda Ebrahim


          This article describes how to design and maintain a fitness program for arbitrage compliance.

          Gay Eichhoff

 

          Charles Smith

 

          An analysis of 97 debt policies from a large sample of cities identifies 36 factors commonly considered and their

          frequency of use.

          Rowan Miranda, Ronald Picur, and Doug Straley

 

          Interest rate swaps do not change the amount or type of debt outstanding, but they have the effect of changing the

          way the issuer's balance sheet is affected by swings in overall interest rates.

          Philip N. Shapiro and T. Spencer Wright 

 

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