Municipal Finance Journal

Volume 21, Number 1
Spring 2000
Editor: W. Bartley Hildreth

Publication Policies and Information for Authors

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Editor's Note

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Local Government Reserve Funds and Fund Balance: Some Applications of Business Concepts
Some Applications of Business Concepts
Michael Shelton and Charlie Tyer

1

Accounting Developments:
GASB Update
Catherine L. Staples

19

Tax Law Developments:
Washington Update: Tax-Exempt Financing for Charter Schools: An Alternative Form of Finance for an Alternative Form of Education
Olivia Shay-Byrne and Elliott J. Schuchardt

22

Ten Year Index:
Volumes 11-20
Samuel J. Yeager

36