Small governments and infrequent issuers entering the debt market have unique challenges, especially in a dynamic market. Governments may look to a variety of financing options to meet their capital needs, and for smaller entities these may include direct placements, bank loans, use of state pools, and other tools. Additionally, small governments have the same burdens as all other governments to manage their debt program and be in compliance with federal tax and securities laws, including disclosure standards. This session will focus on how small governments can best approach entering the debt market to be advantageous to their entity, and tools available to best manage their debt program and responsibilities.