Municipal Finance Journal

Volume 23, Number 3
Fall 2002
Editor: W. Bartley Hildreth

Publication Policies and Information for Authors

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Editor's Note

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Restructuring Subnational Debt
Steven L. Schwarcz

1

The Single Audit Act Amendments of 1996:
A look at thier impact on county government audits
Stephen Jakubowski, Lois Jakubowski, and Sung Kyoo Huh

43

The Proposed Regulations Under Section 148 of the Code Narrow the Business Purpose Exception
Olivia Shay-Byrne

64

GASB Updates
Catherine L. Staples

70