The question always arrives in the same form: what does this put on our books? The short answer is nothing, and this sheet is the support for that answer, in the order a finance director or city attorney will want it. Eight direct questions with direct answers — lending, guarantees, debt classification, tax effect, billing, underwriting, staffing, and what happens on default — followed by the structural reasons those answers hold, what the municipality retains, and a list of diligence items a reviewing attorney should confirm independently. Written to be forwarded without the training attached.
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