Form 14246 - Advance Refunding Bonds Compliance Check Questionnaire - 2011 Page 5
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PART IV Current Procedures Related to Determining Issue Price
4a. What procedures do you use in determining the issue price for your Advance Refunding
Bonds so that the determination of issue price conforms to federal tax requirements?
(check all
that apply)
Rely on issue price certificate provided by underwriter at closing
Review with the underwriter its data identifying buyers and the prices for various bond
maturities
Review any source of information other than that provided by the underwriter
("Outside
to get information on purchasers and pricing
Source")
Other
(attach sheet with description)
.
4b. In the event your procedures provide for use of an Outside Source to assist in your review,
please identify the source of information and explain how you use it as part of your review.
(attach sheet with description)
PART V Current Record Retention Procedures
Yes
No
5a. Do you have procedures to maintain records necessary to support the tax-exempt status of
your refunded bonds?
If Yes, how long do you keep these records?
If Yes, how do you maintain these records?
Paper Files
Electronic Media
Combination of paper and electronic
5b. Do you have procedures to maintain records necessary to support the tax-exempt status of
Yes
No
your Advance Refunding Bonds?
If Yes, how long do you keep these records?
If Yes, how do you maintain these records?
Paper Files
Electronic Media
Combination of paper and electronic
Yes
No
5c. Do you destroy the records of your refunded bonds before you destroy the records of your
Advance Refunding Bonds?
If Yes, explain the reasoning behind your document destruction process
(attach sheet with
description)
14246
Catalog Number 57701Q
Form
(Rev. 05-2011)
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