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D.10 Tax Compliance and Record Retention for Bonds - August 2010 Revision

Notice: This policy was reviewed, revised, and/or renamed. We provide this revision for historic purposes only. Please see our current policies and procedural directives.

This policy was revised in June 2012. We provide this revision for historic purposes only.

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.

Administrative Position:

  • Chief Financial Officer/Chief Operations Officer

Department Director:

  • Executive Director of Accounting/Executive Director of Budget Planning and Analysis

References

Board Policy Cross Ref.:

  • D.06 Fiscal Integrity

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

This policy was revised in June 2012. We provide this revision for historic purposes only.