Lease financing through the issuance of certificates of participation (COP's) is one of the easiest financing techniques. A private, nonprofit corporation purchases the project, leases it to the local government for the amount of the annual debt service on the COP's, and assigns the lease to a trustee bank for collection of lease payments and retirement of the certificates. When the last lease payment has been made, the project is reconveyed to the local government. Another financing technique involves industrial development bonds (IDB's). Although tax-exempt bonds are not available for jail construction by the private sector, tax-exempt IDB's are. By using a composite issue of taxable IDB's, private contractors can fund return-to-custody facilities, private jails, private camps, or other privately operated and owned facilities. Decisions about construction design will affect the costs of future operations, including staffing, maintenance, energy and mechanical costs, and indirect costs to related services and facilities. By facilitating partnerships in the local community and at the regional and State levels, local government may achieve significant savings in program costs and may generate creative and innovative methods for financing capital improvements in their jurisdictions.