Published by the Advisory Committee on Tax Exempt and Government Entities, this white paper reviews the development of "policies, procedures, and systems to insure bonds remain tax-exempt".  Over the life of a bond issue "responsible officials may change" and it is important to establish procedures to maintain the tax-exempt status of the bonds.

After the Bonds are Issued: Then What?

The Advisory Committee has published other white papers that may also be of interest regarding record retention:

 Tax Exempt Bond FAQs regarding Record Retention Requirements