This section sets forth procedures for the Tax Exempt Bonds Customer Education & Outreach ("TEB CE&O" ) program. TEB is committed to provide quality educational programs to assist stakeholders of the tax-exempt bond market in their understanding of compliance responsibilities pertaining to tax-exempt bond transactions.

The Tax Exempt Bonds Compliance & Program Management ("CPM" ) function is responsible for the administration and oversight of CE&O as part of its voluntary compliance and outreach initiatives. The TEB Outreach Coordinator will review the operations of the program and report to the Manager, Compliance & Program Management.

The TEB CE&O procedures are designed to ensure the timely and accurate reporting of TEB's progress in meeting its education and outreach performance goals.

During the work planning process for each fiscal year, the TEB Outreach Coordinator will advise the Manager, Compliance & Program Management of potential outreach events for the next fiscal year. The Coordinator will identify major conferences of key TEB stakeholder associations representing all segments of the tax-exempt bond market, including associations representing governmental issuers, conduit borrowers, investors, tax and bond lawyers, finance professionals, and others. The Coordinator will also determine approximate audience attendance for each of these events.

The Manager, Compliance & Program Management will propose fiscal year performance goals for TEB in developing the annual workplan.

Throughout the fiscal year, the TEB Outreach Coordinator will contact key stakeholder associations to determine the appropriateness of TEB participation in their conferences. The Coordinator will also serve as a point of contact for customers to request TEB participation in their outreach events. The Coordinator will evaluate the potential compliance impact of each request and provide the Manager, Compliance & Program Management with a recommendation to either accept or decline TEB participation in the event.

Upon the approval of an outreach event by the Manager, Compliance & Program Management, the TEB Outreach Coordinator will request that the TEB Inventory Processing Unit establish a taxpayer education activity within the TE/GE Reporting and Electronic Examination System ("TREES" ) for the outreach event. For this purpose, each individual presentation at a single conference is treated as a separate outreach event. Similarly, participation in an exhibit booth is treated as a separate outreach event from an individual presentation such as a speech or panel discussion.

Once a taxpayer education activity is established within TREES, the Manager, Compliance & Program Management will either assign the activity to a CPM specialist or transfer the activity to another Tax Exempt Bonds functional group. The other groups include the Director, Tax Exempt Bonds; Technical Advisor, Tax Exempt Bonds; or a member of the Tax Exempt Bonds Field Operations program.

Following receipt of the taxpayer education activity, the assigned TEB representative will directly coordinate with the outreach event sponsor in completing the assignment.

Upon completion of the outreach event, the assigned TEB representative will submit a status update to indicate that the event is completed. Once the status update has been approved, the assigned TEB representative will request closure within TREES.

After requesting closure of the taxpayer education activity, the assigned TEB representative will transmit to the TEB CE&O Coordinator the following information about the completed outreach event:

The total number of customers reached will be based on the best available information provided by the sponsoring customer entity. The method used may be overall registration, actual head count, or estimated based upon the number of materials handed out. If more than one TE/GE operating unit participates in an event, each operating unit will independently determine the respective number of customers reached. The following are examples defining the estimated number of customers reached:

A TEB Outreach Event Calendar ("Calendar" ) will be created and maintained for each fiscal year. The Calendar will be used as a planning tool for the TEB Outreach Coordinator in reviewing progress toward TEB’s outreach performance goals. The Calendar will include the following information with respect to each outreach event: date of the event; assigned TEB representative; name of the event sponsor; name of the event; location of the event; number of customers reached (actual or expected); and covered topics (up to 3).

At the start of each fiscal year, the TEB Outreach Inventory Coordinator will create the TEB Outreach Event Calendar to track planned events for the year. The Calendar will be created using an Excel spreadsheet.

Throughout the fiscal year, the TEB Outreach Inventory Coordinator will update the TEB Outreach Event Calendar as planned outreach events are added or rescheduled as well as to capture final data from completed outreach events. The TEB Outreach Inventory Coordinator will provide the TEB Outreach Coordinator with an updated Calendar following any revisions.

At the end of each month-end reporting period, the TEB Outreach Coordinator will provide the Manager, Compliance & Program Management and the TEB Inventory Processing Unit Coordinator with the current TEB Outreach Calendar and a summary analysis of TEB’s progress toward meeting its outreach performance goals. The Inventory Processing Unit Coordinator will use this information in preparing TEB’s monthly performance management reports.