Sarasota County Debt Management Policy - Resolution 2021-184

Sarasota County Debt Management Policy D. COSTS AND FEES ................................................................................................................. 15 E. METHOD OF SALE ................................................................................................................. 15 VII. TAX-EXEMPT DEBT POST-ISSUANCE COMPLIANCE GUIDELINES ............................. 16 A. PURPOSE ............................................................................................................................... 16 8. RESPONSIBILITY OF COUNTY OFFICIALS .......................................................................... 16 C. CLOSING OF DEBT ISSUANCES .......................................................................................... 17 D. USE OF DEBT PROCEEDS .................................................................................................... 17 E. ARBITRAGE LIMITATIONS IMPOSED ON DEBT ISSUANCES ............................................. 20 F. ACCOUNTING FOR DEBT PROCEEDS................................................................................. 23 G. RECORDKEEPING ................................................................................................................. 24 VIII. CONTINUING DISCLOSURE OBLIGATIONS GUIDELINES .............................................. 26 A. PURPOSE ............................................................................................................................... 26 8. RESPONSIBILITY OF COUNTY OFFICIALS .......................................................................... 27 C. PRINCIPLES ........................................................................................................................... 27 D. POLICIES ................................................................................................................................ 28 E. PROCEDURES ....................................................................................................................... 31 F. VOLUNTARY CLOSING AGREEMENT .................................................................................. 37 G. CONTINUING EDUCATION .................................................................................................... 37 3

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