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EMMA provides free on-line access to centralized new issue municipal securities disclosure documents (known as official statements), [1] on-going continuing disclosures for all municipal securities, [1] escrow deposit agreements for advance refundings (i.e., refinancings) of outstanding bonds, [2] real-time municipal bond trade price ...
An Annual Comprehensive Financial Report (ACFR), formerly called a Comprehensive Annual Financial Report (CAFR)) [1] is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).
[citation needed] The concept of "zoning" originated in the U.S. during the 1920s, according to one source, in which state law gave certain townships or other local governing bodies authority to decide how land was used; a typical zoning ordinance has a map of a parcel of land attached with a statement specifying how that land can be used, how ...
A prospectus from the US. A prospectus, in finance, is a disclosure document that describes a financial security for potential buyers. It commonly provides investors with material information about mutual funds, stocks, bonds and other investments, such as a description of the company's business, financial statements, biographies of officers and directors, detailed information about their ...
Municipal corporation is the legal term for a local governing body, including (but not necessarily limited to) cities, counties, towns, townships, charter townships, villages, and boroughs. [1] The term can also be used to describe municipally owned corporations .
In the early years of the profession, most managers came from the ranks of the engineering professions. [17] Today, the typical and preferred background and education for the beginning municipal manager is a master's degree in Public Administration (MPA), and at least several years' experience as a department head in local government, or as an assistant city manager.
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A municipal bond, commonly known as a muni, is a bond issued by state or local governments, or entities they create such as authorities and special districts. In the United States, interest income received by holders of municipal bonds is often, but not always, exempt from federal and state income taxation.