Articles and Speeches
Michigan Newsletters
We strive to keep our friends and clients abreast of current events and topics of interest to help manage our local governments, utilities and schools. Please let us know of articles of interest that you would like to see in future editions of Footnotes.

To view a newsletter, click on the underlined heading of the newsletter you'd like to view.

In this Newsletter:
The Municipal Bond Insurers Crisis - Part I
The Importance of Budgeting for Utilities

In this Newsletter:
Year-End Duties and Upcoming Deadlines
Umbaugh in the Community
In this Newsletter:
When Every Dollar of Earnings Counts, Develop a Structured Investment Program
Richard Treptow to Retire
Season's Greetings!

November 28, 2007
In this Newsletter:
Indiana's 2007 Property Tax Crisis: Results
The Results Are In!

November 14, 2007
In this Newsletter:
Umbaugh Takes a Leadership Role in NAIPFA Conference in Indianapolis
Your Guide to the Overload-Free Presentation
Upcoming Conferences and Workshops

In this Newsletter:
Summer Retreat "Achieving Success Through Teamwork" Provides Inspiration
Reasons to Review Non-Recurring Charges

In this Newsletter:
Umbaugh Tackles Indiana Property Taxes
After the Bonds Are Sold: Arbitrage Rebate Considerations
Firm Continues Growth with New Hires

In this Newsletter:
Mediation vs. Arbitration: Know the Difference
Economic Development: Implementation of Incentives (Once the Businesses Arrive)

In this Newsletter:
Indiana State Revolving Fund (SRF) Loans Update - An Important Date
Economic Development: Attracting and Negotiating with Developers

In this Newsletter:
Accounting and Reporting For Debt
Economic Development: Making Your Community Attractive to Businesses
Upcoming Conventions and Workshops

In this Newsletter:
John Seever - 25 Years of Service
Changes to Automatic Investment Deduction

In this Newsletter:
New County Boards Will Coordinate Capital Projects, Budgets and Tax Rates Beginning in 2009
Elizabeth Brown Earns First Herschell J. Umbaugh Memorial Scholarship

In this Newsletter:
New Income Tax Capabilities Can Provide Property Tax Relief, Fund Levy Growth or Public Safety
Privatization

In this Newsletter:
Circuit Breaker Changes Bring Good News - But Some Will See Revenue Loss
Accurately Allocating Shared Expenses May Benefit Your General Fund

In this Newsletter:
Indiana General Assembly Changes Petition And Remonstrance Process
Budget Season Review
Upcoming Conventions and Workshops

In this Newsletter:
Indiana General Assembly Changes To Funding And Financing Present Both Opportunities and Challenges
IURC To Investigate Utility Sub-Metering

In this Newsletter:
Article Correction - May 16th, 2007
Newly Released School Construction Cost Thresholds

In this Newsletter:
2007 Property Tax Relief
Continuing Disclosure: Annual Report Filing for Issuers of Bonds

In this Newsletter:
Property Tax Delays
Ratings - How They Impact Bond Issues

In this Newsletter:
The Challenges of an Aging Workforce
Upcoming Conventions and Workshops

In this Newsletter:
When Do I Make Continuing Disclosure?
The Power of Parity

In this Newsletter:
Customer Relations
Municipal Sewage Works and Stormwater Liens Can Ensure Fee Collection

In this Newsletter:
What You Need to Know About OPEB and GASB 45
Joe Doninger Retires

In this Newsletter:
Reporting Tax-Exempt Interest

In this Newsletter:
Negotiating the Perils of Tax Increment Financing
Where Is The Money? Financing Alternatives

In this Newsletter:
Auditing Changes Implemented For Cities And Towns - Part 3 of 3

In this Newsletter:
Remonstrance Rule Changes Anticipated
Umbaugh Becomes Founding Sponsor of IARC

In this Newsletter:
Managing Delays in Property Tax Receipts
Year-End Duties and Upcoming Deadlines

In this Newsletter:
Trending Is Here!
Seasons Greetings

In this Newsletter:
Executive Partner Recognized
Notice of Final Budget Recommendations (The 1782 Notice)

In this Newsletter:
Umbaugh Partners Reach Milestones
Funding Stormwater Management

In this Newsletter:
Umbaugh Partners Reach Milestones
Auditing Changes Affect Reporting For Utilities

In this Newsletter:
Umbaugh Partners Reach Milestones
Performance Measurement - Part 4: Implementation Of Benchmarking

In this Newsletter:
Performance Measurement - Part 3. Steps Toward Performance Measurement
Negotiating With Developers - Part 4. What Are You Developing?

In this Newsletter:
Arbitrage Rebate Compliance
Fall Conventions and Workshops - Part 2

In this Newsletter:
Audit Preparation Increasingly Important
Fall Conventions and Workshops
Copyright ©2004 H.J. Umbaugh and Associates, Certified Public Accountants, LLP. All rights reserved.