Pennsylvania Consolidated Statutes (Last Updated: January 27, 2015) |
Title53 MUNICIPALITIES GENERALLY |
PARTVII. TAXATION AND FISCAL AFFAIRS |
SUBPARTB. INDEBTEDNESS AND BORROWING |
CHAPTER82. MISCELLANEOUS PROVISIONS |
SUBCHAPTERF. INTEREST RATE RISK AND INTEREST COST MANAGEMENT |
§8285. Financial reporting.
Latest version.
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A local government unit which has entered into a qualified interest rate management agreement shall include in its annual financial statements information with respect to each qualified interest rate management agreement it has authorized or entered into, including any information required pursuant to any statement issued by the Governmental Accounting Standards Board.