This publication provides elected officials with an introduction to the principles and practices of issuing debt. Updates to this edition include the discussion of federal disclosure requirements, the use of derivatives, and competitive versus negotiated bond issuance. The book describes each step of the debt issuance process: the development of financing plans and debt policies before bonds are issued, the sales process, and outstanding debt management.

By J.B. Kurish and Patricia Tigue

• Publication date: January 2005