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B-17 Bond Record-Keeping Policy

Last Updated:

HELEN M. PLUM MEMORIAL LIBRARY

B-17 Bond Record-Keeping Policy
Adopted by the Library Board of Trustees October 13, 2021.

Tax-exempt bond issues were a primary financial tool used by the Library District to fund construction of a new Library building in 20211.

It is necessary and in the best interest of the Library District to maintain bond records and to fulfill continuing disclosure requirements as part of the Library’s bond post-issuance compliance program2.

Consistent with the Library’s intent to be compliant:

  • The Executive Director is designated as the Compliance Officer
  • The Compliance Officer will annually review the Library’s record-keeping compliance
  • All bond documents related to the bond transaction including resolution, ordinance, certifications, Official Statements, legal opinions, and documents related to the investment and expenditure of bond proceeds will be maintained for as long as the bonds remain outstanding plus three years
     

1Ordinance 2020-2021-006 provided for the issuance of General Obligation Bonds
2See Ordinance 2020-2021-006, Section 23, “Record Keeping Policy and Post-Issuance Compliance Matters” for detailed compliance obligations.

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