资本融资 Policy 210.09
Johnson County Community College
Series: 200 Administrative Services
Section: 会计 and Auditing
Series: 200 Administrative Services
Section: 会计 and Auditing
适用性: This Policy applies to all Johnson County Community College (“赌钱app可以微信提现” or the “College”) departments and operations.
目的: The purpose of this Policy is to describe the capital funding options for the College.
声明:
College personnel shall work with the College’s financial advisor to identify viable sources of capital funding and to select the method of funding that best meets the needs of the College. The College has options for capital funding, including but not limited to:
- 现金. The College may fund capital improvements on a pay-as-you-go basis from the cash reserves or current budgets of the College.
- Capital Outlay Mill Levy. The College may make a capital outlay mill levy or levies, not to exceed two mills or as otherwise provided by law, in accordance with K.S.A. 71-501. Mill levy proceeds would be held in the Capital Outlay Fund established under K.S.A. 71-501a.
- General Obligation Bonds. The College may issue general obligation bonds, in accordance with K.S.A. 71-502. The bond proceeds would be used to fund the capital improvements, and the mill levy would be used to secure the debt and repay the bond holders.
- 收入债券. The College may issue revenue bonds in accordance with K.S.A. 76-6a15等序列. The bond proceeds would be used to fund capital improvements in its auxiliary enterprise areas, and the revenues from the operation of the auxiliary enterprise areas would be used to secure the debt and repay the bond holders.
- Certificates of Participation/Lease Purchase Agreements. The College may issue certificates of participation, representing interests in a lease purchase agreement, in accordance with K.S.A. 71-201和K.S.A. 10-1116c. The proceeds from the sale of the certificates would be used to fund the capital improvements. The issue documents would include a lease purchase agreement against the capital improvement to secure the debt. The College would schedule lease payments into its annual budget each year.
Date of Adoption: 07/07/1994
Revised: 02/16/2017, 07/21/2022
Revised: 02/16/2017, 07/21/2022
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