Municipal and Public Finance Consulting Dunbar, Breitweiser & Company, LLP provides verification services to government municipalities and other entities involved in the refunding or defeasance of outstanding debt. Refundings involve the issuance of new debt whereby proceeds are used to repay previously issued debt. We assist municipalities and their investment banking firms with the structuring of escrow accounts to ensure that the proceeds from the escrow securities are sufficient to repay the principal, related interest and redemption premium (if any) on the previously issued debt as such obligations become due. We also prepare the arbitrage compliance computations necessary to assist the bond counsel in rendering a tax opinion on the new debt. Effective January 1, 1997, Dunbar, Breitweiser & Company, LLP acquired the accounting practice of Jerry Lacy. Prior to his retirement, Jerry Lacy provided a complete range of services to support investment banking firms throughout the United States. In addition, our acquisition included the Lacy Municipal Software Refunding System. For additional information pertaining to our verification services, please contact: Adam R. Funk, Partner Dunbar, Breitweiser & Company, LLP 202 North Center Street Bloomington, Illinois 61701 Phone:   (309) 827-0348 Extension 228 Fax:       (309) 827-7858 Email:    afunk@dbc-llp.com       Call us toll free (888) 272-9876