MuniSpot Journal
Insights on municipal finance.
Data-driven rankings, analysis, and guides on municipal finance across the United States.
How to Read an ACFR in 10 Minutes
A structured 10-minute framework for extracting the credit signal from a 200-page Annual Comprehensive Financial Report — auditor's opinion, MD&A, government-wide and fund statements, debt and pension notes.
How to Analyze a City's Financial Statements: A Practical Guide
Learn how to read and analyze municipal financial statements. This guide covers key ratios, what to look for in an ACFR, and how to assess a city's financial health.
ACFR Explained: A Plain-English Guide for Finance Teams (2026)
What's actually inside an Annual Comprehensive Financial Report (ACFR/CAFR)? A jargon-free walkthrough of the sections that matter, where to find them, and how to read a city's true financial position in minutes.
Top U.S. Cities by Debt & Long-Term Obligations (2024)
Which U.S. cities carry the heaviest debt and long-term obligations? MuniSpot ranks cities by the Debt & Long-Term Obligations factor of the MuniScore™, covering bonded debt burden and combined pension & OPEB burden relative to total governmental fund revenue.