A. Included Training: The City will use its best efforts to ensure that any officers and employees responsible for carrying out these procedures are properly trained for that responsibility. Such training will include:
1. Ensuring access to the necessary records;
2. Ensuring that such persons have reviewed a copy of these procedures and the tax certificates and Form 8038-G related to the relevant leases;
3. Permitting attendance on free educational conference calls or webinars sponsored by the Internal Revenue Service, lease or bond related professional associations or law firms.
4. Permitting access to free educational websites, such as: http://www.irs.gov/taxexemptbond/index.html
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B. Conferences; Reference Materials: Cost permitting, such training may also include attendance at educational conferences and maintaining tax exempt lease related reference materials. (2019 Compilation)