KCSOS DEBT Toolkit November 7, 2014 1

KCSOS DEBT Toolkit November 7, 2014 1

DEBT MANAGEMENT TOOL KIT How To Find It http://kern.org/ 2

3 DEBT MANAGEMENT TOOL KIT How To Find It

DEBT MANAGEMENT TOOL KIT How To Find It 4

DEBT MANAGEMENT TOOL KIT How To Find It 5

6 DEBT MANAGEMENT TOOL KIT How To Find It

DEBT MANAGEMENT TOOL KIT Section 1 Considering Issuing Debt 7

DEBT MANAGEMENT TOOL KIT Section 1 SIX QUESTION WORKSHEET 8 Why is the District borrowing? What will the District’s annual obligation be including debt service payments and Administration What is the risk that the annual obligation will vary from year to year and by how much What are the planned repayment sources What is the likelihood the planned repayment sources will be sufficient What is the cost of funds and is it reasonable?

DEBT MANAGEMENT TOOL KIT Section 2 Issuing Debt 9

DEBT MANAGEMENT TOOL KIT Section 2 Issuing Debt 1 0

DEBT MANAGEMENT TOOL KIT Section 2 Issuing Debt 1 1

DEBT MANAGEMENT TOOL KIT Section 2 Issuing Debt 1 2

DEBT MANAGEMENT TOOL KIT Section 3 Ongoing Debt Administration Obligations 1 3

DEBT MANAGEMENT TOOL KIT Section 4 Issuing Debt 1 4 ALL GFOA BEST PRACTICES RELATED TO DEBT MANAGEMENT & ISSUANCE