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Texas School Bond Election Timeline for November 2022 Elections

For school districts and community college districts considering November 8, 2022 bond elections. The statutory deadline to adopt the Election Order is Monday, August 22, 2022....more

Tax-Exempt Lending to Governments and Nonprofits; Bank Loans and Direct Purchases of Municipal Securities

Commercial banks and other financial institutions (“lender” or “lenders”) have historically provided financing to both governmental entities and nonprofits on a tax-exempt basis through loans and direct purchases of municipal...more

SEC Order dated June 16, 2020 (the "Order") Granting Temporary Conditional Exemption to Municipal Advisors to Engage in the...

To increase access to liquidity for smaller municipal issuers facing unprecedented budget shortfalls and loss of revenues as a result of the COVID-19 virus, on June 16, 2020 the SEC issued an Order granting a limited and...more

GASB Statement No. 88 Defines Debt and Increases Disclosure Requirements for Government Financial Statements

The Governmental Accounting Standards Board issued GASB Statement No. 88 (the "Statement") in March 2018. The Statement requires increased disclosure in notes to financial statements of all state and local governments. The...more

Ransomware Attacks for Local Governments and Public Agencies: A Primer

The recent ransomware attack on the City of Atlanta highlights the fact that the threat of ransomware affects all organizations, regardless of the nature of their industry, business, or operations, and that political...more

Naming Rights, Sponsorships, Advertising and Other Private Business Use Relating to Texas Public High School Stadiums and Other...

In addition to building some of the nation's largest high school football stadiums, Texas public school districts are following a national trend – the sale of naming rights to football stadiums and other district facilities....more

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