D.10 Tax Compliance and Record Retention for Bonds - August 2010 Revision
The Board of Education of shall comply with state and federal statute and regulations relating to the issuance of governmental bonds which include tax-exempt and taxable Build America Bonds, including Tax Credit Build America Bonds and Direct Payment Build America Bonds; Qualified School Construction Bonds; and, Qualified Zone Academy Bonds.
This policy shall be implemented by the superintendent through administrative procedural directive.
- Chief Financial Officer/Chief Operations Officer
- Executive Director of Accounting/Executive Director of Budget Planning and Analysis
Board Policy Cross Ref.:
Procedural Directive Cross Ref.:
- Tax Compliance and Record Retention for Tax-Exempt Governmental Bonds, Build America Bonds and Qualified School Construction Bonds
NSBA/NEPN Classification: DEA
Introduced: July 12, 2010
Reviewed: August 8, 2010
Approved: August 18, 2010