D.10 Tax Compliance and Record Retention for Bonds - August 2010 Revision
Note: This policy was revised in June 2012. We provide this revision for historic purposes only. Please refer to the current policy.
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.:
Procedural Directive Cross Ref.:
NSBA/NEPN Classification: DEA
Introduced: July 12, 2010
Reviewed: August 8, 2010
Approved: August 18, 2010