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