Title
Terminology, Theories, Philosophy and Beliefs
Terminology
Basic Debt Practices and Beliefs
Accounting Theory/Philosophy-Matching Principle
Debt Percentage and Interest Rate Mixture Spectrums
Accounting for Debt
Budgets
Fund Structure
Debt Service Accounting Relationship
Unfunded Pension or Other Post Employment Benefits (OPEB)
Legal Authority Guidance
Accounting Posting for the Receipt of Borrowed Funds
Posting a Budget for Borrowed Funds and Annual Appropriations
Managing Your County's Debt
Develop a Capital Projects Improvement Plan and Budget
Develop a Multi-Year Debt Budget
Determine Your Current Debt Position -Statistics and Ratios
Find Out your Debt Rating
Establish a Debt Service Payment Calendar
Data for Debt Management Plan
Inventory and Insurance Schedules
GASB34 in Debt Management
GASB 54 Statement
Annual Audits
Issuance Documents
Prior Budgets and Audits
Selling the Project and Borrowing Money
Selling the Project
Local Government Obligations Acts of 1986 and Title 49 Education
Special Consideration on School Debt, T.C.A. § 49-3-1005
How to Borrow the Money
Tax Exempt Debt
Comptroller's Office Filing
Issuance of Notes
Inter-Fund Capital Outlay Note
Capital Leases
Issuance of Bonds (General Obligation Bonds) and Loan Agreements
Borrowing in the Bond Market or from a Loan Pool
Financial Advisor
Underwriter
Bond Sales
Loans
Time Frame for Receiving Monies
Cost Associated with Bonds and Loans
Summary of Steps in Issuing Debt
Policies and Committee Considerations
Fixed Asset Policy
Capital Improvement Plan/Budget
Fund Balance Policy
Debt Management Policy
Capital Projects Committee
Debt Committee
Recommended Best Practices