W

winning bid

• 5.2.3 Documentation for a Competitive Sale
• 5.4.2 Underwriting Fees and Expenses

working capital expenditures

• working capital expenses
• 4.5 Cash Flow Borrowings
  Public agencies may find themselves temporarily short of cash to finance operations and may need to address the shortfall with a short term financing called a “cash flow borrowing.”
• 4.8.2.2 Expenditure of Gross Proceeds(See “capital expenditures”)