With the cold winter air hanging around, the early months of the year can often be a time of winter blues. For some municipal debt issuers, it may also be a time of continuing disclosure filing blues. We often hear that there are many pieces of information to track when preparing a filing and, even after filings are made, there is still the worry that something was missed. For example, we have seen situations where a filing was made but was not filed to all the necessary CUSIPs. Or, a financial filing did not contain all of the information that the issuer committed to provide in the Continuing Disclosure Agreement. According to the GFOA Information on Best Practices for Disclosure, even when another firm is hired to prepare and/or submit filings on behalf of the municipal issuer, "Disclosure is the responsibility of the issuer. Others may assist in preparation but the issuer is ultimately responsible for completeness and accuracy."