The IRS suggests that parents maintain accurate financial statements, including tax forms and business records, for use when applying for student financial aid. Most private loan programs are tied to one or more financial indexes, such as the BBA LIBOR Rate, plus an overhead charge. Financial aid may be administered via University of Minnesota academic scholarships or through academic departments. Alternatively, student credit cards may seem like a good short-term solution, but the interest rates are high, and credit cards often carry an annual fee. The College Board Scholarship Search service advertises several thousand sources for possible scholarship funds. Finally, city government funding may be allocated for research grants and academic scholarships to qualified students.