DE1 – Tax Compliance and Record Retention for Bonds

The Board of Education shall comply with state and federal statute and regulations relating to the issuance of governmental bonds which include tax-exempt and taxable 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.:

• DA – Fiscal Management Goals

Procedural Directive Cross Ref.:

• Tax Compliance, Record Retention and Disclosure Procedures for Bonds and Notes

NSBA/NEPN Classification: DEA

Introduced:July 12, 2010
Reviewed: August 8, 2010
Approved: August 18, 2010
Reviewed: June 12, 2012
Adopted: June 20, 2012