Consider current and new borrowing options

Cities can issue refunding bonds in order to reduce or restructure their debt service but must take into account the need for cash on hand, prevailing interest rates, and their authority to refund the bonds. These options should be used only where there is a prudent and responsible plan in place to repay any new borrowing.

ASSESSMENT

Some questions to guide your thinking

  • Does the city have the authority to issue refunding bonds?
  • Which bonds can be refunded?
  • What refunding method will be used: advanced or current?
  • What savings will the city accrue from refunding or restructuring debt?
Reading

Issuing bonds responsibly

Government Finance Officers Association (GFOA) 30 minutes

Which stakeholders are involved in issuing bonds? What legal and structuring considerations should local governments keep in mind? This report provides a basic understanding on issuing bonds as well as an overview of alternative financing products.

  • Pages 3-4 provide a guide to creating a team for issuing bonds.
  • Page 8 details city responsibilities during and after a bond sale.
Reading

Tapping into extended borrowing options (if possible)

Route Fifty (Government Executive Media Group) 5 minutes

Does your state have expanded borrowing options for pandemic relief? New Jersey lawmakers approved legislation that allowed county and municipal governments to issue "coronavirus relief bonds" to be paid back over ten years.

  • The proposal was passed specifically to offset loss in city tax revenue.
  • The NJ measure allowed cities to borrow up to 30 percent of their previous year's budget with a ten-year repayment plan.

Reading

Issuing bonds responsibly

Which stakeholders are involved in issuing bonds? What legal and structuring …

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Reading

Tapping into extended borrowing options (if possible)

Does your state have expanded borrowing options for pandemic relief? New Jersey …

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