Specifications include, but are not limited to: 1. Prepare and deliver approving opinions related to state and federal tax laws, including but not necessarily limited to arbitrage for all issues of tax-exempt securities of the SBOF. 2. Prepare and deliver tax certifications, as necessary, relating to the issuance of tax-exempt bonds. 3. Undertake all necessary review of capital outlay projects to be funded by the proceeds of bond and note issuancesfor the purposes of ensuring compliance with state and federal tax laws. 4. Assist with and advise on any necessary documents to effect the issuance of securities prepared by other professional services contractors servicing the Board. 5. Attend SBOF sales and closings as well as SBOF meetings, as required. 6. Advise and assist on general matters related to the SBOF duties and responsibilities, including policy considerations. 7. Upon special request of the SBOF, provide services generally performed by disclosure or bond counsel. 8. Upon special request of the SBOF, provide transaction review services of financing by other public entities that require SBOF approval.