{"id":13082,"date":"2020-05-22T08:46:23","date_gmt":"2020-05-22T13:46:23","guid":{"rendered":"https:\/\/www.tsl.texas.gov\/slrm\/blog\/?p=13082"},"modified":"2025-02-13T08:45:48","modified_gmt":"2025-02-13T14:45:48","slug":"customizing-your-local-government-retention-schedule","status":"publish","type":"post","link":"https:\/\/www.tsl.texas.gov\/slrm\/blog\/2020\/05\/customizing-your-local-government-retention-schedule\/","title":{"rendered":"Customizing Your Local Government Retention Schedule"},"content":{"rendered":"\n

Post for state agencies coming soon.<\/em><\/em><\/p>\n\n\n\n

Local governments are afforded a lot of leeway when adopting TSLAC\u2019s Local Government Schedules. It may seem daunting at first to familiarize yourself with, and meet the mandatory minimums, of 100 or even 1000 record series, but it doesn\u2019t have to be. <\/p>\n\n\n\n

Customization is still king<\/strong><\/p>\n\n\n\n

Before September 1, 2019, local governments had three options for their retention decision: <\/p>\n\n\n\n

  1. Declare compliance with our schedules (passive)<\/li>
  2. Perform a records inventory that results in a custom schedule which needs TSLAC approval (active)<\/li>
  3. Declare everything a permanent record (very passive) <\/li><\/ol>\n\n\n\n

    To be in compliance with the Local Government Records Act one must declare compliance with TSLAC\u2019s schedules (option 1). Filing a custom schedule with TSLAC for our approval is no longer a possibility. However, just because you’ve declared compliance with our mandatory minimum retention periods, that doesn’t mean you have to have a passive records management program. There are still various ways you can customize TSLAC’s schedules for internal use and we have some tips for how make that effective.<\/p>\n\n\n\n

    Massive caveat #1: A records inventory should be conducted before implementing any of the following tips. The National Archives and Records Administration offers a several-part series on the inventory process.<\/a> <\/strong><\/p>\n\n\n\n

    Tip #1<\/strong> – Use the editable version of TSLAC’s schedules<\/p>\n\n\n\n

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    Take advantage of the MS Word versions of the schedules. We make our schedules available in three different formats: PDF, Word and HTML. The easiest one to customize is the Word format. PDF and HTML are useful in their own way, but the Word version can be downloaded and put to work at once. <\/p>\n\n\n\n

    Tip #2<\/strong> – Do the Easy Stuff First<\/p>\n\n\n\n

    Using your records inventory, compare it with your adopted schedules. What records series are you using? Which ones have no relevance to your operations? Specific forms or documents that fall under an adopted record series that should be noted? By design, TSLAC\u2019s schedules can appear a little generic. For example, GR 1000-25 \u2013 Contracts, Leases and Agreements is doing a lot of work. What functions does your government perform on a regular basis that would fall into this series? For the sake of efficient workflow, which divisions would most benefit from having their specific agreements spelled out here? Add an additional column to the end of the row that lists out the specific records you produce that are associated with a series if it’s helpful.<\/p>\n\n\n\n

    Combine schedules. Back when TSLAC reviewed custom schedules, a normal practice was to combine record series from different schedules. For instance, a water district might take series from GR, PW and UT and combine them into one useable document \u2013 as opposed to having three schedules to comb though. If you do this, make sure to carry over the record item numbers from TSLAC\u2019s schedules so you have that reference to the original schedule. More information on adding original series appears later in this article.<\/p>\n\n\n\n

    Tip #3<\/strong> – Get Out Your Clippers<\/p>\n\n\n\n

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    Trim the schedules. You\u2019ve declared compliance with all the of the retention periods in a given schedule, but you\u2019ve probably noticed that even in the general schedule, there are numerous series that your local government just doesn\u2019t use at all. The Queen of Big Buckets Susan Cisco advises that the golden number of retention series in a retention schedule is 100. This may or may not be feasible for you, but it’s a worthwhile goal to keep in mind. If you\u2019re not using a retention series, eliminate it from the schedule you keep for internal use. There\u2019s no reason why your government or elected office needs to flip past the five rows dealing with Construction Project Records if none of your functions entail the creation of records associated with a construction project. Take them out. <\/p>\n\n\n\n

    Additionally, remove erroneous information, as needed. Section 2-2: Accounting Records of Local Schedule GR makes the distinction between School Districts and \u201cother governments\u201d in a majority of the retention periods. There\u2019s a 100% chance that you\u2019re either one or the other and only need to abide by one of the mandated retention periods. Remove the irrelevant one to save space and ink (if you print these out.)<\/p>\n\n\n\n

    Tip #4<\/strong>– Flesh Out Retention Periods<\/p>\n\n\n\n

    TSLAC schedules publish the mandatory minimum retention periods that local governments must adhere to. If a record type serves a business use in your local government that requires you to hold onto it for longer, go ahead and note that on your internal schedules. You can accomplish this by either editing the retention period column (for instance, changing a 4 to a 5) or making a note in the Remarks Column. Or both. Change the retention period and then note the change in the Remarks Column as “_______ policy to retain longer than TSLAC minimum.” <\/p>\n\n\n\n

    Define AV where appropriate. AV is the retention code that defers ultimate disposition timeline control to local governments. It could be five minutes or 100 years. It’s up to you. For some record types, it may make sense to keep that flexibility. But I have consulted with some local governments that have eschewed AV retention codes for something more concrete. An example would be PW5250-01b – Residential Building Permits or Certificates of Occupancy. A municipal building permit office would probably be interested in having something more fleshed out to follow. Internal documentation of this change can include getting rid of AV in favor of, say, 18 months. Or, including in the Remarks column, “_______ policy to retain for 18 months.” <\/p>\n\n\n\n

    Tip #<\/strong>5 – Start Bucketing<\/p>\n\n\n\n

    Use the bucketing technique. You may have noticed when browsing the schedules that there are several rows in a row for records series that serve similar functions and have similar retention periods. Take the Ledgers section in Local Schedule GR for example:<\/p>\n\n\n\n

    \n GR1025-30a<\/strong>\n <\/td>LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION<\/strong> <\/td>General ledger showing receipts and expenditures from all accounts and funds of a local government.   (1) For fiscal years for which an annual financial audit report (see item number GR1025-01) exists.   (2) For fiscal years for which an annual financial audit report (see item number GR1025-01) does not<\/strong> exist. <\/td> FE + 5 years.    




    PERMANENT. <\/td>    		Retention Note:<\/strong>  Review before disposal; some ledgers may merit PERMANENT<\/strong> retention for historical reasons. <\/td><\/tr>
    \n GR1025-30b<\/strong>\n <\/td>LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION<\/strong> <\/td>Subsidiary ledgers. <\/td> FE + 5 years. <\/td>Retention Note:<\/strong>  Review before disposal; some ledgers may merit PERMANENT<\/strong> retention for historical reasons. <\/td><\/tr>
    \n GR1025-30c<\/strong>\n <\/td>LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION<\/strong> <\/td>\n Receipt, disbursement, general, or\n subsidiary journals.\n <\/td> FE + 5 years. <\/td>Retention Note:<\/strong>  Review before disposal; some journals may merit PERMANENT<\/strong> retention for historical reasons. <\/td><\/tr>
    \n GR1025-30d<\/strong>\n <\/td>LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION<\/strong> <\/td>Journal vouchers and entries or similar posting control forms (including supporting documentation such as correspondence and auditor adjustments that evidence journal entries and amendments). <\/td> FE + 5 years. <\/td>Retention Note:  <\/strong>If bill stubs (see item number GR1025-27a) are used as entry documentation for account journals, they must be retained by all local governments for FE + 5 years rather than the FE + 3 year retention period for accounts receivable records. <\/td><\/tr>
    \n GR1025-30e<\/strong>\n <\/td>LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION<\/strong> <\/td>Perpetual care fund registers of government-owned cemeteries. <\/td>\n PERMANENT.\n <\/td>By law – Health and Safety Code, Section 713.005(a). <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    If you do regular annual audits and don\u2019t own a cemetery,\nyou\u2019re looking at several rows of series that have similar functions and an\nidentical retention period. Instead of determining the applicable series when\nthe date of disposition is the same, you can just combine them into one row that\nencompasses them all. See below:<\/p>\n\n\n\n

    \n GR1025-30\n <\/td>LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION<\/strong> <\/td>Series includes general and subsidiary ledgers as well as journals and their entry documentation. <\/td>FE + 5 Years <\/td>Retention Note:<\/strong>  Review before disposal; some ledgers and journals may merit PERMANENT <\/strong>retention for historical reasons. <\/td>Series includes the following item numbers from Local Schedule GR: GR1025-30a, GR1025-30b, GR1025-30c, GR1025-30d <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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