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Series: 200 Administrative Services
Section: 会计 and Auditing
适用性: This Policy applies to all Johnson County Community College (“皇冠体育博彩” or the “College”) departments and operations.
目的: The purpose of this Policy is to recognize the College’s ability to incur indebtedness.
声明:
The College recognizes that it may be necessary to incur debt or to restructure existing outstanding debt. As a general rule, indebtedness will not be used to finance current operations or for recurring needs and refinancing or restructuring will not be used as a means to extend the maturity dates of original debt.
As there are various financing methods available to the College, alternative sources of funding should be explored before debt is issued. College personnel and the College’s financial advisor shall monitor the municipal bond market for opportunities to initiate refunding or refinancing of outstanding debt when economically feasible and advantageous.
The College will manage its financial affairs in a manner that will help secure and maintain high quality bond ratings.
Revised: 02/16/2017 (Previous versions: Debt Service Policy 210.08 and Debt Refunding Policy 210.08a, adopted 01/27/2011), 07/21/2022
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