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Kentucky Infrastructure Authority
The principal service requested will involve performing arbitrage calculations to satisfy the requirements of Section 148 of the Internal Revenue Code of 1986, as amended, and regulations thereunder. For the period of the contract, arbitrage calculations will be performed annually on all issues. Some may require all of the debt service accounts (including debt service reserve and surplus) to be pooled for purposes of the calculation
Posted Date
Jan 20, 2026
Due Date
Mar 6, 2026
Release: Jan 20, 2026
Kentucky Infrastructure Authority
Close: Mar 6, 2026
The principal service requested will involve performing arbitrage calculations to satisfy the requirements of Section 148 of the Internal Revenue Code of 1986, as amended, and regulations thereunder. For the period of the contract, arbitrage calculations will be performed annually on all issues. Some may require all of the debt service accounts (including debt service reserve and surplus) to be pooled for purposes of the calculation
AvailableKentucky Infrastructure Authority
The Authority will provide a trial balance, segregated into 4 reporting units, and will prepare commentary for Management's Discussion and Analysis, and substantially all financial statement footnotes. The Audit Firm will prepare the Statement of Net Position; Statement of Revenues, Expenses and Changes in Net Position; Statement of Cash Flows; notes to the financial statements; Required Supplementary Information; and Supplementary Information: Combining Statement of Net Position and Combining Statements of Revenues, Expenses and Changes in Net Position. Additionally, the Audit Firm will prepare footnotes for Retirement Plans, Fair Value Measurements and any additional footnotes as may be required upon implementation of recent GASB pronouncements.
Posted Date
Jan 20, 2026
Due Date
Mar 6, 2026
Release: Jan 20, 2026
Kentucky Infrastructure Authority
Close: Mar 6, 2026
The Authority will provide a trial balance, segregated into 4 reporting units, and will prepare commentary for Management's Discussion and Analysis, and substantially all financial statement footnotes. The Audit Firm will prepare the Statement of Net Position; Statement of Revenues, Expenses and Changes in Net Position; Statement of Cash Flows; notes to the financial statements; Required Supplementary Information; and Supplementary Information: Combining Statement of Net Position and Combining Statements of Revenues, Expenses and Changes in Net Position. Additionally, the Audit Firm will prepare footnotes for Retirement Plans, Fair Value Measurements and any additional footnotes as may be required upon implementation of recent GASB pronouncements.
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