Articles and Speeches
Indiana Newsletters 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
When Every Dollar of Earnings Counts, Develop a Structured Investment Program
In this Newsletter:
Mediation vs. Arbitration: Know the Difference
Summer Retreat "Achieving Success Through Teamwork" Provides Inspiration
Season's Greetings

In this Newsletter:
Negotiating Land Acquisitions
Ethical Practices

In this Newsletter:
Continuing Disclosure - Annual Report Filing for Issuers of Bonds

In this Newsletter:
Making Sense Out of Refunding Opportunities - Part III: Measuring Savings
When to Report Significant Events for Continuing Disclosure

In this Newsletter:
Making Sense Out of Refunding Bonds - Part II Current Refunding
The Challenges of An Aging Workforce

In this Newsletter:
Making Sense Out of Refunding Opportunities
2007 Winners' Circle Awards

In this Newsletter:
Arbitrage Rebate Compliance
Performance Measurement - Part 4: Implementation of Benchmarking

In this Newsletter:
Michigan's Credit Quality Outlook and Local Impact
Performance Measurement - Part 3: Developing and Reporting Measures

In this Newsletter:
Ratings - How They Impact Qualified Bond Issues
Performance Measurement: Steps Toward Performance Management - Part 2

In this Newsletter:
Budgeting in a Time of Fiscal Crisis
Performance Measurement: Part 1 - An Option To Maximize Existing Revenues

In this Newsletter:
Reporting Tax-Exempt Interest

In this Newsletter:
Capital Planning - Part 2 of 2
The Strategic Planning Process

In this Newsletter:
Capital Planning - Part 1 of 2
Copyright ©2004 H.J. Umbaugh and Associates, Certified Public Accountants, LLP. All rights reserved.