Best Practices in Disclosure

Recommended Best Practices in Disclosure for State Revolving Fund Revenue Bonds

• Recommended Best Practices in Disclosure for State Revolving Fund Revenue Bonds, Dated September 2024. 
• Press Release, Dated September 25, 2024

Recommended Best Practices in Disclosure for Toll Road Bonds

• Recommended Best Practices in Disclosure for Toll Road Bonds, Dated August 2021, supplants August 2005 Recommended Best Practices in Disclosure for Toll Road Financing

White Paper on Guidance & Insights Regarding Emergency Event Disclosure Affecting State & Local Governments: COVID-19 Focus

• White paper, Dated June 2021
  
• Press release, Dated July 6, 2020 

White Paper on Best Practices in Cybersecurity Risk Disclosure for State & Local Governments in Municipal Offerings 

• White paper, Dated November, 2020
• Press release, Dated November 30, 2020

Recommended Best Practices in Disclosure for Dedicated Tax Bonds

• Recommended Best Practices in Disclosure for Dedicated Tax Bonds, Dated April 2020.

Recommended Best Practices in Disclosure for Water and Sewer Bonds

• Recommended Best Practices in Disclosure for Water and Sewer Bonds, Dated April 2018, Supplants March 2006 paper on the same sector with modifications.

White Paper on General Obligation Bond Payments: Statutory Liens and Related Disclosures

• White Paper on General Obligation Bond Payments: Statutory Liens and Related Disclosures, Dated December 2017
  

Recommended Best Practices in Disclosure for Local Government General Obligation Debt

• Recommended Best Practices in Disclosure for Local Government General Obligation Debt, Dated December 2017

Recommended Best Practices in Disclosure for Charter School Debt Offerings (Primary Offering & Continuing Disclosure)

• Recommended Best Practices in Disclosure for Charter School Debt Offerings, Dated March 2017
• Press Release, Dated March 20, 2017

Recommended Best Practices in Disclosure for State Government General Obligation and Appropriation Debt 

• Recommended Best Practices in Disclosure for State Government General Obligation and Appropriation Debt, Dated September 2015, Supplants December, 2001 paper with modifications
• Press release, Dated September 10, 2015

White Paper on the Disclosure of Potential Conflicts of Interest in Municipal Finance Transactions

• White Paper on the Disclosure of Potential Conflicts of Interest in Municipal Finance Transactions, Dated August, 2015

Recommended Best Practices in Disclosure for Direct Purchase Bonds, Bank Loans, and Other Bank-Borrower Agreements

• Recommended Best Practices in Disclosure for Direct Purchase Bonds, Bank Loans, and Other Bank-Borrower Agreements, Dated June 2015
• Press release (for the draft paper) dated March 3, 2015

Recommended Best Practices in Disclosure for Housing Revenue Bond Issues

• Recommended Best Practices in Disclosure for Housing Revenue Bond Issues, Dated February 15, 2013, Supplants July, 2000 paper of the same title.

Recommended Best Practices in Disclosure for Hospital Debt Transactions

• Recommended Best Practices in Disclosure for Hospital Debt Transactions, Dated December 20, 2012, Supplants August, 2000 paper of the same title.
  

Recommended Best Practices in Disclosure for Variable Rate and Short-Term Securities

• Recommended Best Practices in Disclosure for Variable Rate and Short-Term Securities, Dated August 8, 2012
• Press Release, Dated August 8, 2012

White Paper on Expert Work Products

• White Paper on Expert Work Products, Dated June 2011

White Paper on Disclosure for GASB 45

• White Paper on Disclosure for GASB 45, Dated July, 2009 

White Paper on Federal Securities Law Relating to Municipal Securities

• White Paper on Federal Securities Law Relating to Municipal Securities, Dated March, 2008 
• Press Release, Dated March 13, 2008 

White Paper on Disclosure for Financial Guarantors

• White Paper on Disclosure for Financial Guarantors, Dated March 2008

White Paper on Project Finance Risk Assessment and Disclosure

• White Paper on Project Finance Risk Assessment and Disclosure, Dated August, 2006 
• Press Release, Dated August 18, 2006 

Recommended Best Practices in Disclosure for Water and Sewer Transactions

• Recommended Best Practices in Disclosure for Water and Sewer Transactions, Dated March, 2006 
• Press Release, Dated March 8, 2006 

Recommended Term Sheet and Legal Provisions for Hospital Debt Transactions

• Recommended Term Sheet and Legal Provisions for Hospital Debt Transactions, Dated December, 2005 
• Press Release, Dated December 19, 2005 

Recommended Best Practices in Disclosure for Toll Road Financing

• Recommended Best Practices in Disclosure for Toll Road Financings, Dated August, 2005 
• Press Release, Dated August 11, 2005 

Recommended Best Practices in Disclosure for Airport Debt

• Recommended Best Practices in Disclosure for Airport Debt, Dated May, 2004 
• Press Release, Dated June 8, 2004 
• Airport Operating Data Guidelines Template
  (Microsoft Excel - right click to download and save) 

Recommended Best Practices in Disclosure for the Public Power Sector

• Recommended Best Practices in Disclosure for the Public Power Sector, Dated May, 2004 
• Press Release, Dated June 3, 2004 
• Public Power Operating Data Guidelines Template
  (Microsoft Excel - right click to download and save) 

White Paper on Disclosure for SWAP Transactions

• White Paper on Disclosure for SWAPS, Dated February, 2004 
• Press Release, Dated February 13, 2004 

Recommended Best Practices in Disclosure for Tax Increment Supported Debt

• Recommended Best Practices in Disclosure for Tax Increment Supported Debt, Dated March, 2003 
• Tax Increment Debt Operating Data Guidelines Template
• Tax Increment Debt Operating Data Guidelines Template
  (Microsoft Excel - right click to download and save) 

Recommended Best Practices in Disclosure for Variable Rate and Short-Term Securities

• Recommended Best Practices in Disclosure for Variable Rate and Short-Term Securities, Dated February, 2003 

Recommended Best Practices in Disclosure for Long-Term Care/Senior Living Debt

• Recommended Best Practices in Disclosure for Long-Term Care/Senior Living Debt, Dated October, 2002 
• Long-Term Care Operating Data Guidelines Template 
• Long-Term Care Operating Data Guidelines Template
  (Microsoft Excel - right click to download and save) 

Recommended Best Practices in General Obligation and Tax-Supported Debt

• Recommended Best Practices in Disclosure for General Obligation and Tax-Supported Debt, Dated December, 2001 
• General Obligation Operating Data Guidelines Template 
• General Obligation Operating Data Guidelines Template
  (Microsoft Excel - right click to download and save) 

Recommended Best Practices in Disclosure for Solid Waste Transactions

• Recommended Best Practices in Disclosure for Solid Waste Transactions, Dated November, 2001 
• Solid Waste Operating Data Guidelines Template 
• Solid Waste Operating Data Guidelines Template
  (Microsoft Excel - right click to download and save) 

Recommended Best Practices in Disclosure for Private College and University Transactions

• Recommended Best Practices in Disclosure for Private College and University Transactions, Dated May, 2001 
• Private College and University Operating Data Guidelines Template 
• Private College and University Operating Data Guidelines Template
  (Microsoft Excel - right click to download and save) 

Recommended Best Practices in Disclosure for Land Secured Transactions

• Recommended Best Practices in Disclosure for Land Secured Debt Transactions, Dated June, 2000