Local Government Unit Debt Act
The Local Government Unit Debt Act (LGUDA), administered by DCED, provides the procedure for Pennsylvania's local government units to issue debt and tax anticipation notes. The Act also provides the borrowing limits for the local government units.
Act 177 of 1996 recodified the Unit Debt Act. An introduction to the Unit Debt Act (.pdf) reflects the recodified sections. The Local Government Unit Debt Act (.pdf) Part VII of Act 177 of 1996 can be viewed in its entirety.
As a service to all covered local government units, the Center has made available sample documents to be used when issuing debt or tax anticipation notes.
- Debt Statement and Borrowing Base Certificates (.pdf)
- General Obligation Note Proceeding (.pdf)
- Lease Rental Debt Information (.pdf)
- Small Borrowing Proceeding (.pdf)
- Unit Debt Act Complaint Regulations (.pdf)
- Tax Anticipation Note Proceeding (.pdf)
- Unfunded Debt Proceeding (.pdf)
LGUDA Debt Reports
Access LGUDA Debt Reports by clicking the letter below that corresponds to the entity name in question (Example: A for Adams County):
Directions: Search the reports using the search feature of Adobe Reader.
NOTE: The reports above are updated on the first business day of each month.
Further information may be obtained by contacting:
Timothy M. Anstine
Office of Chief Counsel
Department of Community and Economic Development
Commonwealth Keystone Building, 4th Floor
400 North Street
Harrisburg, PA 17120-0225