Disclosure Guidelines

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

• Recommended Best Practices in Disclosure for Charter School Disclosure (Primary Offering & Continuing Disclosure), Draft dated September 28, 2016
• Press Release, dated September 28, 2016

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

• White Paper on General Obligation Bond Payments: Statutory Liens and Related Disclosures, Draft, dated July 12, 2016
• Press Release dated July 13, 2016

Recommended Best Practices in Disclosure for State Government General Obligation and Appropriation Debt - Supplants December, 2001 paper with modifications

• Recommended Best Practices in Disclosure for State Government General Obligation and Appropriation Debt, dated September 2015
• 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

• Press release (for the draft paper) dated April 22, 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 - Supplants July, 2000 paper of the same title.

• Recommended Best Practices in Disclosure for Housing Revenue Bond Issues, Dated February 15, 2013.

Recommended Best Practices in Disclosure for Hospital Debt Transactions - Supplants August, 2000 paper of the same title.

• Recommended Best Practices in Disclosure for Hospital Debt Transactions, Dated December 20, 2012

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