Publication Policies and Information for Authors

 iv

Editor’s Note

 v

Living With a Governmental Bond Issue: A Compliance Guide

James P. Monacell and Benjamin J. Brooks

1-24

An Empirical Examination of Revenue Forecasting Techniques in Local Governments

Christopher G. Reddick

25-48

U.S. Municipal Rating Transitions and Defaults, 1986-2003

Colleen Woodell, William Montrone and Brooks Brady

49-77

Accounting Developments: GASB Update

Catherine L. Staples

79-87

Tax Law Developments: DC Enterprise Zone Bond Program, Other E Zone

Programs, Are at a Crossroads

Olivia Shay-Byrne and Philip J. Fick

88-90