Municipal Finance Journal

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

Publication Policies and Information for Authors	iV
Editor's Note	V
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