Rule 4-3-1.10 - Bond Retirement(a) With cooperation from the DFA, document the retirement of bonds process.(b) Document the amount paid in the bond retirement for economic cost/benefit analysis.(c) Should the bonds be retired before the indicated date, document the reason and any savings due to interest rate fluctuations, swaps or other methods.(d) If the bonds are retired on the due date, record the amount for which the bonds were retired and update the outstanding bonds worksheet records.(e) Develop a schedule demonstrating the total cash paid for the bond financing and the cost represented as a present value based on the Consumer Price Index (CPI) from the issuance date to the retirement.Miss. Code Ann. § 7-7-211.