Michael W. Harling, Principal 
mharling@corrections.com 

Michael W. Harling has been involved in tax exempt financing for the past sixteen years. His business expertise is in arranging creative funding programs for city, county and state governmental clients who rely on contracts that are subject to annual appropriations. This experience, in working with annually appropriated contracts, is most beneficial, as this is usually the structure of most of our clients' contracts and funding commitments. Mr. Harling has financed all types of equipment and buildings throughout the United States, with contracts ranging from $20,000 to $70 million. His expertise in Lease Purchase and revenue base financing has been recognized by organizations such as the Governmental Finance Officers Association, National League of Cities and World Research Group seeking his participation in panel discussions on the industry. Recently published articles have appeared in Public Works Financing, Corrections Cost Control & Revenue Report, Corrections Alert and Corrections Forum.