Local Schedule GR, Retention Schedule for Records Common to All Local Governments
Fifth Edition, Effective April 17, 2016 - 13 TAC §7.125(a)(1)
Table of Contents
- Introduction
- Part 1: Administrative Records
- Part 2: Financial Records
- Part 3: Personnel and Payroll Records
- Part 4: Support Services Records
- Part 5: Information Technology Records
This schedule establishes mandatory minimum retention periods for records that are usually found in all local governments, regardless of type. No local government office may dispose of a record listed in this schedule prior to the expiration of its retention period. A records control schedule of a local government may not set a retention period that is less than that established for the record in this schedule. Original paper records may be disposed of prior to the expiration of their minimum retention periods if they have been microfilmed or electronically stored pursuant to the provisions of the Local Government Code, Chapter 204 or Chapter 205, as applicable, and rules of the Texas State Library and Archives Commission adopted under those chapters. Actual disposal of such records by a local government is subject to the policies and procedures of its records management program.
Destruction of local government records contrary to the provisions of the Local Government Records Act of 1989 and administrative rules adopted under it, including this schedule, is a Class A misdemeanor and, under certain circumstances, a third degree felony (Penal Code, Section 37.10). Anyone destroying local government records without legal authorization may also be subject to criminal penalties and fines under the Public Information Act (Government Code, Chapter 552).
INTRODUCTION
The Government Code, Section 441.158, provides that the Texas State Library and Archives Commission shall issue records retention schedules for each type of local government, including a schedule for records common to all types of local government. The law provides further that each schedule must state the retention period prescribed by federal or state law, rule of court, or regulation for a record for which a period is prescribed; and prescribe retention periods for all other records, which periods have the same effect as if prescribed by law after the records retention schedule is adopted as a rule of the Commission. If applicable, the wording of the records series will match that of any federal or state law, rule of court, or regulation, and citation to law, rule, or regulation will be provided in the Remarks section.
Retention periods listed in this schedule apply to records in any medium. If records are stored electronically, they must remain available and accessible until the retention period assigned by this schedule, along with any hardware or software required to access or read them. Electronic records may include electronic mail (e-mail), websites, electronic publications, or any other machine-readable format. Paper or microfilm copies may be retained in lieu of electronic records.
The use of social media applications may create public records. Any content (messages, posts, photographs, videos, etc.) created or received using a social media application may be considered records and should be managed appropriately. The retention of social media records is based on content and function. Local governments will need to consult the relevant records retention schedule for the minimum retention periods.
Unless otherwise stated, the retention period for a record is in calendar years from the date of its creation. The retention period, applies only to an official record as distinct from convenience or working copies created for informational purposes. Where several copies are maintained, each local government should decide which shall be the official record and in which of its divisions or departments it will be maintained. Local governments in their records management programs should establish policies and procedures to provide for the systematic disposal of copies.
A local government record whose retention period has expired may not be destroyed if any litigation, claim, negotiation, audit, public information request, administrative review, or other action involving the record is initiated; its destruction shall not occur until the completion of the action and the resolution of all issues that arise from it.
A local government record whose retention period expires during any litigation, claim, negotiation, audit, public information request, administrative review, or other action involving the record may not be destroyed until the completion of the action and the resolution of all issues that arise from it.
If a record described in this schedule is maintained in a bound volume of a type in which pages were not meant to be removed, the retention period, unless otherwise stated, dates from the date of last entry.
If two or more records listed in this schedule are maintained together by a local government and are not severable, the combined record must be retained for the length of time of the component with the longest retention period. A record whose minimum retention period on this schedule has not yet expired and is less than permanent may be disposed of if it has been so badly damaged by fire, water, or insect or rodent infestation as to render it unreadable, or if portions of the information in the record have been so thoroughly destroyed that remaining portions are unintelligible. If the retention period for the record is permanent in this schedule, authority to dispose of the damaged record must be obtained from the Director and Librarian of the Texas State Library and Archives Commission. A Request for Authority to Destroy Unscheduled Records (Form SLR 501) should be used for this purpose.
Certain records listed in this schedule are assigned the retention period of AV (as long as administratively valuable). This retention period affords local governments the maximum amount of discretion in determining a specific retention period for the record described.
Use of Asterisk (*)
The use of an asterisk in this edition of Local Schedule GR indicates that the record is either new to this edition, the retention period for the record has been changed, or amendments have been made to the description of or remarks concerning the record. An asterisk is not used to indicate minor amendments to grammar or punctuation.
ABBREVIATIONS USED IN THIS SCHEDULE
AV - As long as administratively valuable
CE – Calendar year end
CFR – Code of Federal Regulations
FE – Fiscal year end
LA – Life of asset
TAC – Texas Administrative Code
US – Until superseded
PART 1: Administrative Records
SECTION 1-1: Records of Governing Bodies
Retention Note: SCOPE OF SECTION - The retention periods established in this section also apply to the records of subsidiary boards, bureaus, commissions, or committees established by the governing body of a local government that have rulemaking or quasi-judicial authority over any activity or program of the government or that were established by ordinance, order, or resolution for the purposes of advising the governing body or a subsidiary body on policy. Consequently, the use of the term “governing body” in a records description includes the corresponding records of those subsidiary bodies.
Record Number | Record Title | Record Description | Retention Period | Remarks |
|---|---|---|---|---|
| GR1000-01 | AGENDAS | ↓ | ||
| GR1000-01a | AGENDAS | Open meetings.
1) If the minutes describe each matter considered by the governing body and reference to an agenda is not required.
2) If the minutes do not describe each matter considered by the governing body and reference to an agenda is required. |
2 years.
PERMANENT. | |
| GR1000-01b | AGENDAS | Certified agendas of closed meetings. | 2 years. | By law - Government Code, Section 551.104(a). |
| GR1000-02 | DEDICATIONS | PERMANENT. | ||
| *GR1000-03 | MINUTES | Retention Note: The use of the term “audiovisual recordings” in (c)-(f) means any medium on which audio or a combination of audio and video is recorded. ↓ | ||
| GR1000-03a | MINUTES | Written minutes. | PERMANENT. | |
| GR1000-03b | MINUTES | Notes taken during meetings from which written minutes are prepared. | 90 days after approval of minutes by the governing body. | |
| *GR1000-03c | MINUTES | Audiovisual recordings of open meetings, except as described in (d), for which written minutes are not prepared. | PERMANENT. | |
| *GR1000-03d | MINUTES | Audiovisual recordings of workshop sessions of governing bodies in which votes are not made and written minutes are not required by law to be taken. | 2 years. | |
| *GR1000-03e | MINUTES | Audiovisual recordings of open meetings for which written minutes are prepared. | 90 days after approval of minutes by the governing body. | |
| *GR1000-03f | MINUTES | Certified audiovisual recordings of closed meetings. | 2 years. | By law - Government Code, Section 551.104(a). |
| GR1000-03g | MINUTES | Supporting documentation - One copy of each document of any type submitted to a meeting of a governing body for consideration, approval, or other action; if such action is reflected in the minutes of the meeting. | 2 years.
| Retention Notes: a) The retention periods for many of the documents submitted to a governing body for action are established elsewhere in this or other commission schedules and are often longer than the 2-year retention period for supporting documentation set here. The 2-year retention requirement does not override a longer retention requirement set elsewhere, but rather is meant to ensure that all documents presented for action by a governing body are retained at least two years. This schedule does not require that supporting documentation be maintained together, but the retention by the clerk or secretary to the governing body of one set of the documents submitted at each meeting (often called "council packets" in municipalities) for two years would ensure satisfaction of the minimum retention requirement. Clerks or secretaries to governing bodies should exercise caution in disposing of supporting documentation to avoid destruction of the record copy of a document for which they are custodian before the expiration of its retention period.
b) Review before disposal; some supporting documentation, not already required to be maintained PERMANENTLY elsewhere in this or other commission schedules, may merit PERMANENT retention for historical reasons. |
| GR1000-04 | OPEN MEETING NOTICES | 2 years. | ||
| *GR1000-05 | ORDINANCES, ORDERS, AND RESOLUTIONS | PERMANENT. | Retention Note: Includes ordinances, orders, or resolutions that have been repealed, revoked, or amended. | |
| GR1000-06 | PETITIONS | Petitions from the public to the governing body or subsidiary boards or commissions of a local government. | Final action on the petition + 2 years. | Retention Notes: a) Does not include petitions noted elsewhere in this or other commission schedules or any petition presented to a commissioners court that state law requires a county clerk to record. See Local Schedule CC (Records of County Clerks). b) “Final action” includes a decision to take no further action on a petition. |
| GR1000-07 | PROCLAMATIONS | 2 years. | ||
| *GR1000-08 | SPEECHES, PAPERS, AND PRESENTATIONS– ELECTED OFFICIALS | Notes or text of speeches, papers, presentations or reports delivered in conjunction with government work by elected officials. | End of term in office or termination of service in that position. | Retention Notes: a) For speeches, papers, and presentations of other local government staff see GR1000-51.
b) Review before disposal; some records may merit PERMANENT retention for historical reasons. |
| *GR1000-09 | PUBLIC COMMENT FORMS | Public comment forms, citizen comment forms, registration cards, or other similar documents filled out by members of the public wishing to speak at an open meeting. | 2 years. | Retention Note: If all information from the public comment form is documented in written minutes of the meeting, the public comment form need only be retained for the retention period listed in GR1000-03b. |
SECTION 1-2: General Records
PART 2: FINANCIAL RECORDS
Retention Notes: a) AUDIT REQUIREMENTS - Most local governments are required by state law to conduct annual or biennial audits of their records and accounts. These audit requirements were taken into account in setting the retention periods in this schedule. The following retention rules also apply:
1) In any local government for which there is no statutory audit requirement and audits are conducted irregularly or in a local government in which a statutorily required audit is delayed, any record in this schedule whose retention period dates from the end of a fiscal year (FE) must be retained for the retention period stated or one year after audit, whichever later.
2) With regard to any special fund of a local government or elective county office for which there is no statutory audit requirement and the fund is not audited, any records listed under item numbers GR1025-26, GR1025-27, GR1025-28, and GR1025-30 associated with receipts and disbursements from or to the fund must be retained for FE + 10 years.
b) GRANT OR LOAN RECORDS - Subsections (1)-(3) apply to any local government, except school districts, receiving federal, state, or private grants; subsection (4) applies to school districts only. If a grant or loan requires a longer retention period than those stated in this schedule, the associated records must be retained for the full retention period required by the terms of the grant or loan.
1) Direct Federal Grants - This subsection applies to grants received by a local government directly from a federal grantor agency.
i) Federal grantor agencies require that grant-related records be retained for audit purposes for 3 years from the filing of required expenditure reports.
ii) In addition to item number GR1025-08(a)-(b), financial and programmatic records of grant-funded projects, including copies or documentation of relevant accounting, banking, purchasing, and payroll records, and other documents and working papers associated with the financial and programmatic administration of the grant funds or used to prepare reports or forms required by federal law or regulation must be retained for the following periods:
(A) For grants continued or renewed annually or at other intervals except quarterly that are not part of a multi-year funding cycle - 3 years from the date of submission of the annual or other periodic expenditure report.
B) For grants continued or renewed annually or at other intervals except quarterly that are a part of a multi-year funding cycle – 3 years from the date of submission of the annual or other periodic expenditure report for the final reporting period of the grant cycle.
C) For grants continued or renewed quarterly - 3 years from the date of submission of the expenditure report for the last quarter of the federal fiscal year.
D) For grants for which the requirement of a final expenditure report has been waived - 3 years from the date the report would have been due.
E) For all other grants – 3 years from the date of submission of the final expenditure report.
iii) The retention periods for the following types of records are exceptions to the periods noted above:
A) Records of non-expendable property or equipment acquired with grant funds - 3 years from the date of transfer, replacement, sale, or junking of the item.
B) Cost allocation plans and indirect cost records - 3 years from date of submission or, for plans prepared and retained by the grantee, from the close of the fiscal year covered by the plan.
C) Income records - 3 years from the end of the fiscal year in which the income is used.
iv) If any litigation or audit commences before the expiration of the 3-year period, the records must be retained until all litigation or audit findings are resolved or until the end of the regular 3-year period, whichever is later.
v) If records are transferred to the grantor agency at its request, copies of the records need not be retained.
2) Indirect Federal Grants - This subsection applies to federal grants received as subgrants from state agencies or other local governments (e.g., regional councils of government).
The expenditure reports are submitted to the federal agency by the state or local subgrantor agency after all subgrantees have submitted reports to the subgrantor. Consequently, records under item number GR1025-08(a)-(b) and records described in section (b) (1) must be retained by local government subgrantees for FE + 5 years. Local governments should consult with the state or local subgrantor agency to determine if there are additional or special requirements associated with a particular grant.
The local government must retain copies of reports or records submitted to the subgrantor agency for the periods indicated.
3) State and Private Grants - This schedule extends the 3-year federal retention requirement described in section (b)(1) to state (excluding federal subgrants) and private grant records unless the state or private grantor agency has established different retention requirements, in which case those requirements shall prevail. It is an exception to the extension of federal grant requirements to state and private grants that for state or private grants renewed quarterly as described in section (b) (1) (ii) (B), the 3-year retention requirement runs from the date of submission of the expenditure report for the last quarter of the state fiscal year for state grants and from the last quarter of the local government's fiscal year for private grants.
4) Grant Records and School Districts (including Educational Service Centers) - See Local Schedule SD (Records of Public School Districts). Because of the difficulty of effectively separating financial data that evidence the expenditure of federal funds from those that document the expenditure of local or state-allocated funds, a 5-year retention period has been adopted for most financial records of school districts. The use of the term "school district" in this schedule includes educational service centers, charter schools, county departments of education, and educational cooperatives.
SECTION 2-1: Fiscal Administration and Reporting Records
Record Number | Record Title | Record Description | Retention Period | Remarks |
|---|---|---|---|---|
| *GR1025-01 | FISCAL AUDIT RECORDS | Records of fiscal audits conducted by internal or external auditors. Caution: See note (a) at the beginning of Part 2 of this schedule. ↓ | ||
| *GR1025-01a | FISCAL AUDIT RECORDS | Annual, biennial, or other periodic audit of any department, fund, account, or activity of a local government. | PERMANENT.
| |
| *GR1025-01b | FISCAL AUDIT RECORDS | Annual, biennial, or other periodic audit of a department, program, fund, or account if included in a cumulative audit under (a). | 2 years. | |
| *GR1025-01c | FISCAL AUDIT RECORDS | Annual, biennial, or other periodic audit of a department, program, fund, or account if not included in a cumulative audit under (a). | PERMANENT. | |
| *GR1025-01d | FISCAL AUDIT RECORDS | Special audits ordered by a governing body, a court or grand jury, or mandated by administrative rules of a state or federal agency. | PERMANENT. | |
| *GR1025-01e | FISCAL AUDIT RECORDS | Working papers, summaries, and similar records created for the purposes of conducting an audit. | 3 years after all questions arising from the audit have been resolved. | |
| GR1025-02 | BANK SECURITY RECORDS | Records documenting the pledging of bonds or securities by banks serving as depositories for public funds including depository contracts, security pledges and statements, surety bonds, and similar records. | 4 years after termination, expiration, or release of contractual obligations. | |
| *GR1025-03 | BOND RECORDS | Retention Note: For investment transaction records of bonds see item number GR1025-09b. ↓ | ||
| GR1025-03a | BOND RECORDS | Bond administrative records consisting of preliminary studies, proposals and prospectuses, authorizations and certifications for issuance or cancellation, and related policy correspondence. | PERMANENT. | |
| GR1025-03b | BOND RECORDS | Bond certificates and redeemed coupons. | 1 year after payment. | By law - Government Code, Section 1302.003 for counties (see statute for procedural instructions for destruction) and by authority of this schedule for all other local governments. |
| GR1025-03c | BOND RECORDS | Bond registers. | PERMANENT. | |
| GR1025-03d | BOND RECORDS | Records relating to the exchange, conversion, or replacement of bonds by bondholders. | 1 year if information is contained in a bond register; PERMANENT if information is not contained in a bond register. | |
| GR1025-04 | BUDGETS AND BUDGET DOCUMENTATION |
↓ | ||
| GR1025-04a | BUDGETS AND BUDGET DOCUMENTATION | Annual budgets (including amendments). | PERMANENT. | |
| GR1025-04b | BUDGETS AND BUDGET DOCUMENTATION | Special budgets (includes budgets for capital improvement projects, grant-funded projects, or other projects prepared on a special or emergency basis and not included in an annual budget). | PERMANENT. | |
| *GR1025-04c | BUDGETS AND BUDGET DOCUMENTATION | Working papers created exclusively for the preparation of budgets, including budget requests, justification statements, and similar documents. | 3 years. | |
| GR1025-04d | BUDGETS AND BUDGET DOCUMENTATION | Encumbrance and expenditure reports (status reports showing expenditures and encumbrances against a budget). | 2 years. | |
| GR1025-04e | BUDGETS AND BUDGET DOCUMENTATION | Budget change documentation, including line item or contingency/reserve fund transfers and supplemental budget requests. | 2 years. | |
| GR1025-05 | CAPITAL ASSETS RECORDS | Documentation relating to the capital and fixed assets of a local government. ↓ | ||
| *GR1025-05a | CAPITAL ASSETS RECORDS
| Equipment or property history cards or similar records containing data on initial cost, including disposal authorizations when disposed of. | FE of date of disposal + 5 years for school districts; FE of date of disposal + 3 years for other governments. | Retention Note: Review before disposal; property history cards documenting the original construction and additions to or renovations of structures may merit PERMANENT retention for historical reasons. |
| GR1025-05b | CAPITAL ASSETS RECORDS
| Equipment or property cost and depreciation schedules or summaries used for capital outlay budgeting or other financial or budget control purposes. | FE + 5 years for school districts; FE + 3 years for other governments. | |
| GR1025-05c | CAPITAL ASSETS RECORDS
| Equipment or property inventories (including sequential number property logs). | US + 3 years. | |
| GR1025-05d | CAPITAL ASSETS RECORDS
| Property sale, auction, or disposal records of government-owned equipment or property. | 1 year. | By law - Local Government Code, Section 263.155(b) for counties and by authority of this schedule for all other local governments.
Retention Note: Property sale or auction records do not include records arising from the sale or auction of property foreclosed or seized by a taxing unit for failure to pay property taxes or for the sale or auction of property seized by law enforcement officers. For such records use Local Schedule TX (Records of Property Taxation) or Local Schedule PS (Records of Public Safety Agencies) respectively.
|
| *GR1025-06 | FEDERAL REVENUE SHARING RECORDS | Records concerning the use of federal revenue sharing funds by a local government, including revenue and expenditure summaries; status, budget, and audit reports; and other reports or documentation required by federal law or regulation. | AV. | Obsolete record. |
| GR1025-07 | FINANCIAL REPORTS | Annual, sub-annual, or irregularly prepared financial reports or statements on the accounts, funds, or projects of a local government created either for internal use or for submission to state agencies as may be required by law or regulation, except reports of similar types noted in this or other commission schedules. ↓ | ||
| GR1025-07a | FINANCIAL REPORTS
| Monthly, bimonthly, quarterly, or semi-annual reports. | FE + 3 years. | |
| GR1025-07b | FINANCIAL REPORTS
| Annual reports. | PERMANENT. | |
| GR1025-07c | FINANCIAL REPORTS
| Long range fiscal planning reports. | PERMANENT. | |
| GR1025-07d | FINANCIAL REPORTS
| Capital improvement reports. | PERMANENT. | |
| GR1025-08 | GRANT DEVELOPMENT AND ADMINISTRATIVE RECORDS | Retention Note: If grant is for construction of a local government owned facility or part of the infrastructure, follow retention for GR1075-16. ↓ | ||
| GR1025-08a | GRANT DEVELOPMENT AND ADMINISTRATIVE RECORDS | Successful grant applications and proposals and any documentation that modifies the terms of a grant. | FE + 5 years for school districts; FE + 3 years for other governments. | Retention Note: See note (b) at beginning of Part 2 of this schedule. |
| GR1025-08b | GRANT DEVELOPMENT AND ADMINISTRATIVE RECORDS | Financial, performance, and compliance reports submitted to grantor or sub-grantor agencies. | FE + 5 years for school districts; FE + 3 years for other governments. | Retention Note: See note (b) at beginning of Part 2 of this schedule. |
| GR1025-08c | GRANT DEVELOPMENT AND ADMINISTRATIVE RECORDS | Reports, planning memoranda, studies, correspondence, and similar records created for and used in the development of successful grant proposals. | 3 years. | |
| GR1025-08d | GRANT DEVELOPMENT AND ADMINISTRATIVE RECORDS | Any records of the type noted in (a) or (b) relating to unsuccessful grant proposals. | AV. | |
| GR1025-09 | INVESTMENT TRANSACTION RECORDS |
↓ | ||
| GR1025-09a | INVESTMENT TRANSACTION RECORDS | Documentation relating to the investment of public funds (e.g., certificates of deposit) that evidences the investment of funds, the performance or return of investments, the cancellation or withdrawal of investments, and similar activity. | FE + 5 years. | |
| GR1025-09b | INVESTMENT TRANSACTION RECORDS | Documentation related to the calculation of arbitrage rebate amounts, if any, on proceeds from the sale of tax-exempt bonds. | Retirement of the last obligation of the bond issue + 6 years. | |
| GR1025-10 | CHARGE SCHEDULES/ PRICE LISTS | Schedules of prices charged by a local government for services to the public or other governments, including any documentation used to determine the charges. | US + 3 years. | |
SECTION 2-2: Accounting Records
Retention Note: Accounting Records of Motor Vehicle and Boat Licensing and Registration - For accounting and banking records relating to motor vehicle licensing not noted in this part, use Part 3 of Local Schedule TX.
Record Number | Record Title | Record Description | Retention Period | Remarks |
|---|---|---|---|---|
| GR1025-25 | ACCOUNTING POLICIES AND PROCEDURES DOCUMENTATION | Policy and procedure directives and similar records documenting accounting methodology. | US, expired, or discontinued + 5 years. | |
| GR1025-26 | ACCOUNTS PAYABLE AND DISBURSEMENT RECORDS |
↓ | ||
| *GR1025-26a | ACCOUNTS PAYABLE AND DISBURSEMENT RECORDS | Claims, invoices, statements, copies of checks and purchase orders, expenditure authorizations, and similar records that serve to document disbursements, including those documenting claims for and reimbursement to employees for travel and other employment-related expenses. | FE of date of final payment + 5 years for school districts; FE of date of final payment + 3 years for other governments. | Retention Note: Accounts payable and disbursement records for bond-funded projects must be maintained according to the retention period listed in GR1025-26d. |
| *GR1025-26b | ACCOUNTS PAYABLE AND DISBURSEMENT RECORDS
| Accounts payable records sufficient to document the purchase costs of capital equipment or other fixed assets. | FE of date of disposal + 5 years for school districts; FE of date of disposal + 3 years for other governments. | |
| *GR1025-26c | ACCOUNTS PAYABLE AND DISBURSEMENT RECORDS
| Reports accompanying the transmittal of funds to federal, state, or other local government agencies (e.g., sales tax to the State Comptroller of Public Accounts); to retirement systems, or to other entities if the funds are collected, in whole or in part, on behalf of other agencies or individuals (e.g., retirement deductions of employees). | FE of period covered by report + 3 years. | Retention Note: For reports accompanying the transmittal of federal and state payroll and unemployment taxes see item number GR1050-53(b). |
| GR1025-26d | ACCOUNTS PAYABLE AND DISBURSEMENT RECORDS | Accounts payable records for bond-funded projects. | FE of date of last bond payment + 5 years for school districts; FE of date of last bond payment + 3 years for other governments. | |
| GR1025-27 | ACCOUNTS RECEIVABLE RECORDS | Retention Note: For accounts receivable records associated with the collection of property taxes, all local governments, including school districts, should use Local Schedule TX (Records of Property Taxation). ↓ | ||
| *GR1025-27a | ACCOUNTS RECEIVABLE RECORDS | Bill copies or stubs, statements, billing registers, account cards, deposit warrants, cash receipts, credit card receipts, receipt books, cash transfers, daily cash reports, cash drawer reconciliations, and similar records (such as returned checks and associated fees) that serve to document money owed to or received by a local government and its collection or receipt. | FE of date of receipt + 5 years for school districts; FE of date of receipt + 3 years for other governments. | |
| GR1025-27b | ACCOUNTS RECEIVABLE RECORDS
| Accounts receivable records documenting the receipt of any monies by any local government that are remittable to the State Comptroller of Public Accounts (e.g., court costs in criminal cases, sales tax). | Remittance due date + 5 years. | |
| GR1025-27c | ACCOUNTS RECEIVABLE RECORDS
| Account card or similar records documenting payments to a local government in which the government holds a property lien until the debt is satisfied (e.g., liens arising from demolition, lot cleaning), including original liens and lien releases. | FE of date of final payment and release of lien + 3 years. | |
| GR1025-27d | ACCOUNTS RECEIVABLE RECORDS
| Account card or similar records relating to the receipt of cash deposits as sureties for the delivery of services (e.g., water and wastewater). | FE of termination of service or refund of deposit + 3 years. | |
| *GR1025-27e | ACCOUNTS RECEIVABLE RECORDS
| Records of accounts deemed uncollectable, including write-off authorizations. | FE of write-off date + 5 years for school districts; FE of write-off date + 3 years for other governments. | |
| *GR1025-28 | BANKING RECORDS | Bank statements, credit card statements, canceled checks, check registers, deposit slips, debit and credit notices, reconciliations, notices of interest earned, monetary transport records (including armored car pickup logs) etc. | FE + 5 years. | |
| GR1025-29 | COST ALLOCATION AND DISTRIBUTION RECORDS | Records created to document the allocation of costs among accounts and funds of a local government, including records relating to chargebacks and other interdepartmental or interfund accounting transactions. | FE + 5 years for school districts; FE + 3 years for other governments. | Retention Note: If any of the records in this group are used as ledger and journal entry documentation, they must be retained for FE + 5 years (see item number GR1025-30) by all local governments. |
| GR1025-30 | LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION | Retention Note: Be certain to verify before the disposal of any ledger or journal under this item number that the ledger or journal does not serve to document financial activities that require a longer retention period (e.g. investment documentation of proceeds of tax exempt bonds under item number GR1025-09). ↓ | ||
| GR1025-30a | LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION | 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 exist. |
FE + 5 years.
PERMANENT. | Retention Note: Review before disposal; some ledgers may merit PERMANENT retention for historical reasons. |
| GR1025-30b | LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION | Subsidiary ledgers. | FE + 5 years. | Retention Note: Review before disposal; some ledgers may merit PERMANENT retention for historical reasons. |
| GR1025-30c | LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION | Receipt, disbursement, general, or subsidiary journals. | FE + 5 years. | Retention Note: Review before disposal; some journals may merit PERMANENT retention for historical reasons. |
| GR1025-30d | LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION | Journal vouchers and entries or similar posting control forms (including supporting documentation such as correspondence and auditor adjustments that evidence journal entries and amendments). | FE + 5 years. | Retention Note: 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. |
| GR1025-30e | LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION | Perpetual care fund registers of government-owned cemeteries. | PERMANENT. | By law - Health and Safety Code, Section 713.005(a). |
| GR1025-31 | TRANSACTION SUMMARIES | Periodic summaries or reports of accounting transactions or activity by department, budget code, program, account, fund, or type of activity, including trial balances, unless the summary is of a type noted elsewhere in this part. ↓ | ||
| GR1025-31a | TRANSACTION SUMMARIES
| Daily. | 30 days. | |
| GR1025-31b | TRANSACTION SUMMARIES
| Weekly. | 90 days. | |
| GR1025-31c | TRANSACTION SUMMARIES
| Monthly, bimonthly, quarterly, or semi-annual. | 2 years. | |
| GR1025-31d | TRANSACTION SUMMARIES
| Annual. | FE + 5 years for school districts; FE + 3 years for other governments.
| Retention Note: If an annual trial balance is not maintained, then the least frequent sub-yearly trial balance must be retained for FE + 5 years by school districts and FE + 3 years by all other local governments. |
| GR1025-32 | UNCLAIMED PROPERTY DOCUMENTATION | Any form of record sufficient to verify information on unclaimed property previously reported to the State Treasurer showing the name and last known address of the apparent owner of reportable unclaimed property, a brief description of the property, and the balance of each unclaimed account, if appropriate. | Date on which property is reportable + 10 years. | By law - Property Code, Section 74.103(b). |
PART 3: PERSONNEL AND PAYROLL RECORDS
Retention Notes: a) FEDERAL RETENTION REQUIREMENTS - Federal retention periods for personnel and payroll records arise principally from the administration of the Civil Rights Act of 1964, Title VII; the Age Discrimination and Employment Act of 1967; the Equal Pay Act; the Fair Labor Standards Act; the Federal Insurance Contribution Act; and the Federal Unemployment Tax Act. Various federal agencies or departments of agencies administer these acts and, because retention periods are set to enable each agency to carry out its particular oversight authority, different retention periods are often established for the same record. In compiling Schedule GR, the longest applicable federal retention period is cited as authority for the retention period indicated. A federal regulation is not cited if a state law or regulation requires a longer retention period. A federal retention period is also not cited if a Texas statute of limitations makes a longer retention period advisable. For example, the federal retention requirement for employment contracts [see item number GR1050-15(a)] is given as 3 years from the last effective date of the contract in 26 CFR 516.5, but suits in Texas may be brought by either party to such a contract within four years of the occurrence of an alleged breach; therefore a retention period of 4 years from the last effective date of the contract is set in this schedule. All retention periods in this part apply, by authority of this schedule, to all local governments, although some of them may be otherwise exempt from the federal requirement cited. This provision does not require the creation by exempted local governments of any special documentation demonstrating compliance with federal regulations that may be required of non-exempted governments.
b) PERSONNEL FILES - The individual employee personnel file is not scheduled as a unit in this section; documents normally placed in such files are scheduled separately.
c) TERMINATED EMPLOYEES - Notwithstanding any retention periods in this part, all personnel records existing on the date of termination of an involuntarily terminated employee must be retained for 2 years from the date of termination [29 CFR 1602.31, 1602.40, and 1602.49].
d) JTPA AND CETA EMPLOYEES - Any records maintained on applicants for or holders of positions paid in whole or in part from Comprehensive Employees’ Training Act (CETA) funds or affirmative action apprenticeship program funds administered by the U. S. Department of Labor must be retained for 5 years from the date of enrollment in the program [29 CFR 30.8(e)]. This 5-year retention period is extended by authority of this schedule to comparable records on applicants for or holders of positions paid in whole or in part from Job Training Partnership Act (JTPA) funds.
e) DEFINITION OF EMPLOYEE - For the purposes of this part, the term “employee” also includes elected or appointed officials of a local government who are paid wages or a salary from any funds of the local government and anyone voluntarily working or not receiving payment or compensation for working.
f) PERSONNEL RECORDS IN SHERIFF'S DEPARTMENTS IN CERTAIN COUNTIES - The Local Government Code, Section 157.904, provides that sheriff's departments in counties with a population of 3.3 million or more shall maintain “a permanent personnel file on each department employee.” The precise contents of a personnel file are not specified, but three groups of records are expressly mentioned. Consequently, any record in item numbers GR1050-03, GR1050-07, and GR1050-21, all of which are records of a type mentioned in the statute, must be retained permanently. The sheriffs and their legal counsel should determine what other records may be includable in a permanent personnel file in sheriffs’ departments subject to the law.
SECTION 3-1: Personnel Records
Retention Note: Other Accounting Records - This section supplements Section 2-2 and schedules financial and accounting records found in most local governments specific to the disbursement of payroll. If a payroll-related record is not scheduled in this section, use Section 2-2 for the comparable record; e.g., payroll fund reconciliations should be retained for FE + 5 years under the retention for Banking Records (see item number GR1025-28).
PART 4: Support Services Records
SECTION 4-1: Purchasing Records
Retention Notes: Relationship with Accounts Payable Records - In a local government in which purchasing and accounts payable records (see item number GR1025-26) are maintained by the same individual or department, duplicate copies of a record need not be created and/or retained to satisfy the retention requirements of this section if the record is used in documenting both the ordering and procurement of and payment for goods and services. In such instances, retention requirements for accounts payable records prevail over those noted in this section.
Record Number | Record Title | Record Description | Retention Period | Remarks |
|---|---|---|---|---|
| GR1075-01 | BIDS AND BID DOCUMENTATION | ↓ | ||
| GR1075-01a | BIDS AND BID DOCUMENTATION | Successful bids and requests for proposals, including invitations to bid, bid bonds and affidavits, bid sheets, and similar supporting documentation. | FE of award + 5 years for school districts; FE + 3 years for other governments. | Retention Note: If a formal written contract is the result of a successful bid or request for proposal, the successful bid or request for proposal and its supporting documentation must be retained for the same period as the contract. See item number GR1000-25. |
| GR1075-01b | BIDS AND BID DOCUMENTATION | Unsuccessful bids. | 2 years. | |
| GR1075-01c | BIDS AND BID DOCUMENTATION | Requests for informal bid estimates, quotes, or responses from providers for the procurement of goods or services for which state law or local policy does not require the formal letting of bids. | 1 year. | |
| GR1075-01d | BIDS AND BID DOCUMENTATION | Requests for information (RFI) preliminary to the procurement of goods or services by direct purchase or bid. | AV after date of direct purchase, issuance of request for bids, or decision not to proceed with the procurement, as applicable. | |
| *GR1075-02 | PARTS AND SUPPLIES INVENTORY RECORDS | Inventories of parts and supplies. | 1 year. | |
| GR1075-03 | PURCHASE ORDER AND RECEIPT RECORDS |
↓ | ||
| GR1075-03a | PURCHASE ORDER AND RECEIPT RECORDS | Purchase orders, requisitions, and receiving reports. | FE + 5 years for school districts; FE + 3 years for other governments. | |
| GR1075-03b | PURCHASE ORDER AND RECEIPT RECORDS | Purchasing log, register, or similar record providing a chronological record of purchase orders issued, orders received, and similar data on procurement status. | FE + 3 years. | |
| GR1075-03c | PURCHASE ORDER AND RECEIPT RECORDS | Packing slips and order acknowledgments. | AV. | |
| GR1075-03d | PURCHASE ORDER AND RECEIPT RECORDS | Vendor and commodity lists. | US. | |
| GR1075-04 | W-9 FORM - REQUEST FOR TAXPAYER IDENTIFICATION NUMBER (TIN) AND CERTIFICATION | W-9 IRS Form used to request a taxpayer identification number (TIN) for reporting information to IRS. This includes W-9 forms received by local governments from vendors. | Date account is opened or date instrument purchased + 3 years. | By regulation - 26 CFR 31.3406(h)-3(g). |
SECTION 4-2: Facility, Vehicle, and Equipment Management Records
Record Number | Record Title | Record Description | Retention Period | Remarks |
|---|---|---|---|---|
| GR1075-15 | ACCIDENT AND DAMAGE REPORTS (PROPERTY) | Reports of accidents or damage to facilities, vehicles, or equipment if no personal injury is involved. | 3 years. | Retention Note: For accident reports involving personal injury see item numbers GR1000-20 and GR1050-32. |
| GR1075-16 | CONSTRUCTION PROJECT RECORDS | ↓ | ||
| *GR1075-16a | CONSTRUCTION PROJECT RECORDS | Records concerning the planning, design, construction, conversion, or modernization of local government-owned facilities, structures, infrastructure (i.e. electrical lines, underground water lines), and systems, including feasibility, screening, and implementation studies; topographical and soil surveys and reports; architectural and engineering drawings, elevations, profiles, blueprints, and as-builts; inspection and investigative reports; laboratory test reports; environmental impact statements; construction contracts and bonds; correspondence; and similar documentation except as described in (b), (c) or (d). | LA + 10 years. | Retention Notes: a) Review before disposal; some records may merit PERMANENT retention for historical reasons. b) If a structure, facility, or system is sold or transferred to another person or entity, the local government must retain the original records relating to its construction to fulfill retention requirements. Copies of the records may be given to the person or entity to which the structure, facility, or system is sold or transferred. c) Records of the types described relating to places eligible for or already listed as historic by national, state, or local organizations or authorities must be retained PERMANENTLY. |
| *GR1075-16b | CONSTRUCTION PROJECT RECORDS | Records of the types described in GR1075-16a relating to the construction of prefabricated storage sheds, bus shelters, parking lot kiosks, non-structural recreational facilities such as baseball diamonds and tennis courts, and similar structures and facilities. | Completion of the project + 10 years. | Retention Notes: a) Review before disposal; some records may merit PERMANENT retention for historical reasons. Records relating to construction of some of the described structures will have historical value if they are closely associated with a major structure as described in GR1075-16a. For example, records relating to the construction of gazebos, fountains, walls, or statuary located on the grounds of a county courthouse are part of the landscape of the courthouse and its grounds and should be retained PERMANENTLY. b) Records of the types described relating to places eligible for or already listed as historic by national, state, or local organizations or authorities must be retained PERMANENTLY. c) If the construction of a structure described in GR1075-16b includes infrastructure (i.e. electrical lines, underground water lines, etc.), records of the infrastructure must be maintained Life of Asset + 10 years. |
| *GR1075-16c | CONSTRUCTION PROJECT RECORDS | Records relating to construction projects described in GR1075-16a and GR1075-16b, that are transitory or of ephemeral relevance, and are not required for maintaining, modifying, and repurposing the building or structure. Records may include, but are not limited to, records of architectural and engineering draft design plans and specifications that precede the signed and sealed versions, delivery tickets for expendable products, daily work reports, etc. | 5 years. | Retention Note: Records of the types described relating to places eligible for or already listed as historic by national, state, or local organizations or authorities must be retained PERMANENTLY. |
| *GR1075-16d | CONSTRUCTION PROJECT RECORDS | Line Locate Requests, Call Before You Dig records, or other similar records documenting requests for information regarding locations of the underground cable or utility lines. | Completion of project requiring the locate request + 2 years. | Retention note: If damage to utility lines becomes subject to litigation, the locate records must be retained in accordance with GR1000-31 (Litigation Case Files). |
| GR1075-17 | LOST AND STOLEN PROPERTY REPORTS | FE + 3 years. | ||
| GR1075-18 | MAINTENANCE, REPAIR, AND INSPECTION RECORDS | Records documenting the maintenance, repair, and inspection of facilities, vehicles, and equipment. Retention Note: This record group schedules records of maintenance and repair to general-purpose vehicles, office equipment, and office facilities. For retention requirements for the maintenance and repair of specialized vehicles (e.g., police cars, fire trucks, school buses), equipment (e.g., airport runway beacons, traffic lights), or facilities (e.g., wastewater treatment plants) see other commission schedules. ↓ | ||
| GR1075-18a | MAINTENANCE, REPAIR, AND INSPECTION RECORDS | Vehicles and equipment.
(1) Routine inspection records.
(2) Maintenance and repair records. |
1 year.
Life of asset. | Retention Note: If a vehicle is salvaged as the result of an accident, the maintenance and repair records for the vehicle must be retained for date of salvage + 1 year. |
| GR1075-18b | MAINTENANCE, REPAIR, AND INSPECTION RECORDS | Facilities.
(1) Routine cleaning, janitorial, and inspection work.
(2) All other facility maintenance, repair and inspection records (including those relating to plumbing, electrical, fire suppression, and other infrastructural systems). |
1 year.
5 years. | Retention Note: Records of the types described relating to government-owned structures or places eligible for or already listed as historic by national, state, or local organizations or authorities must be retained PERMANENTLY. |
| *GR1075-19 | SERVICE REQUESTS/WORK ORDERS | Requests or work order for repairs or maintenance to facilities, vehicles, or equipment. | 2 years. | Retention Note: If work orders serve as the only form of record documenting repairs to vehicles or equipment [see item number GR1075-18(a)] they must be retained for the life of the vehicle or equipment. |
| GR1075-20 | USAGE REPORTS | Reports of usage of facilities, vehicles, and equipment. ↓ | ||
| *GR1075-20a | USAGE REPORTS
| Any type of usage report (e.g., mileage, fuel consumption, copies run) if such reports are the basis for allocating costs, for determining payment under rental or lease agreements, etc. | FE + 5 years for school districts; FE + 3 years for other governments. | |
| *GR1075-20b | USAGE REPORTS
| Reservation logs or similar records relating to the use of facilities such as meeting rooms, auditoriums, etc. by the public or other governmental agencies. | 2 years. | |
| *GR1075-20c | USAGE REPORTS
| Usage reports compiled for purposes other than those noted in (a) or (b). | 1 year. | |
| GR1075-21 | VEHICLE OR EQUIPMENT ASSIGNMENT RECORDS | Assignment logs, authorizations, and similar records relating to the assignment and use of government-owned vehicles or equipment by employees. | After return or reassignment + 2 years. | |
| GR1075-22 | VISITOR CONTROL REGISTERS | Logs, registers, or similar records documenting visitors to limited access or restricted areas. | 3 years. | Retention Note: If the visitor control register is needed as part of an investigation it should be retained with the investigation case file PS4125-05. |
| *GR1075-23 | VEHICLE AND EQUIPMENT WARRANTIES | Warranties for vehicles and equipment. | Expiration of warranty + 1 year. | |
| GR1075-24 | VEHICLE TITLES AND REGISTRATIONS | Vehicle titles and registrations of government- owned vehicles. | LA. | |
| GR1075-25 | SURVEILLANCE VIDEOS | Video surveillance for, but not limited to, security of property and persons. | AV. | Retention Note: If the surveillance video is needed as part of an investigation it should be retained with the investigation case file PS4125-05. |
| *GR1075-26 | EQUIPMENT MANUALS | Equipment manuals, owner’s manuals, instructional manuals, or other similar documentation for government owned equipment, except for equipment manuals noted elsewhere in this schedule or other schedules adopted by the commission. | LA. | |
SECTION 4-3: Communications Records
Record Number | Record Title | Record Description | Retention Period | Remarks |
|---|---|---|---|---|
| GR1075-40 | POSTAL AND DELIVERY SERVICE RECORDS |
↓ | ||
| GR1075-40a | POSTAL AND DELIVERY SERVICE RECORDS | Meter and permit usage records. | 1 year. | |
| GR1075-40b | POSTAL AND DELIVERY SERVICE RECORDS | Registered, certified, insured, and special delivery mail receipts and similar records of transmittal by express or delivery companies. | 1 year. | |
| GR1075-41 | TELEPHONE LOGS OR ACTIVITY REPORTS | Registers or logs of telephone calls and fax transmissions made and similar activity reports. ↓ | ||
| GR1075-41a | TELEPHONE LOGS OR ACTIVITY REPORTS | If the log, report, or similar record is used for cost allocation purposes. | FE + 5 years for school districts; FE + 3 years for other governments. | |
| GR1075-41b | TELEPHONE LOGS OR ACTIVITY REPORTS
| If the log, report, or similar record is used for internal control purposes other than cost allocation. | 1 year. | |
| *GR1075-42 | E-RATE RECORDS | E-Rate is the Schools and Libraries Program of the Universal Service Fund that provides discounts to schools and libraries for telecommunications and Internet access. E-Rate is administered by the Universal Service Administrative Company (USAC) under the direction of the Federal Communication Commission (FCC).
All records related to the application for, receipt, and delivery of discounted telecommunications and other supported services. |
FE + 10 years.
|
By regulation - 47 CFR 54.516. |
| *GR1075-43 | DIRECTORY INFORMATION | Mailing addresses, telephone or fax numbers, or email addresses, or other contact information maintained by a local government on its employees or persons it serves. | US, expired, or discontinued. | |
SECTION 4-4: WORKPLACE SAFETY RECORDS
Record Number | Record Title | Record Description | Retention Period | Remarks |
|---|---|---|---|---|
| GR5750-01 | BLOODBORNE PATHOGEN TRAINING RECORDS | Records of training given to employees with exposure to bloodborne pathogens showing the dates of training sessions, contents or summaries of the sessions, names and job titles of those who received training, and names and qualifications of instructors. | 3 years. | |
| *GR5750-02 | FACILITY CHEMICAL LISTS | Copies of tier two forms containing information of hazardous chemicals present in local government facilities submitted to the fire chief of the fire department having jurisdiction over the facilities and to the Texas Department of State Health Services as required by Health and Safety Code, Section 506.006. | 30 years. | |
| GR5750-03 | HAZARD COMMUNICATION PLANS | Plans describing how criteria of the Hazard Communications Act (Chapter 502, Health and Safety Code) with regard to the education and training of employees will be met. | US + 5 years. | By law - Health and Safety Code, Section 502.009(g). |
| GR5750-04 | HAZARDOUS MATERIALS TRAINING RECORDS | Records of training given to employees in a hazard communications program showing the date of each training session, subjects covered during the session, rosters of employees who attended, and the names of instructors. | 5 years. | By law - Health and Safety Code, Section 502.009(g). |
| GR5750-05 | MATERIAL SAFETY DATA SHEETS (MSDS) | Material safety data sheets (MSDS) supplied to local government employers by manufacturers or distributors of hazardous chemicals. | AV after receipt of updated sheet or the hazardous chemical is no longer present in the local government, as applicable. | |
| GR5750-06 | WORKPLACE CHEMICAL LISTS | Lists of hazardous chemicals, including superseded lists, compiled and maintained by local governments in accordance with the Health and Safety Code, Section 502.005. | 30 years. | By law - Health and Safety Code, Section 502.005(d).
Retention Note: State law (Health and Safety Code, Section 502.005(d)) provides that if a local government is dissolved (e.g., a municipality through disincorporation), it shall send the workplace chemical lists in its possession to the director of the Texas Department of State Health Services. |
| *GR5750-07 | DISASTER PREPAREDNESS AND RECOVERY PLANS | Disaster preparedness, continuity of operations, business continuity, or other plans used to prepare for or respond to emergencies or disasters. | US. |
PART 5: INFORMATION TECHNOLOGY RECORDS
Retention Notes: (a) This part establishes retention periods for records essential to the creation, maintenance, and use of electronic records (information recorded in a form for computer processing including data, graphics, digital images, multi-media records, etc.) and records related to computer operations/technical support not covered elsewhere in this schedule. Records in this part may be maintained on whatever medium is appropriate including electronic (on-line, magnetic tape, optical disk, CD-ROM, etc.), paper, and microform.
(b) Other types of records may be maintained electronically that are listed elsewhere in this schedule, such as administrative, fiscal, personnel, and support services records, or in other specialized schedules adopted by the Texas State Library and Archives Commission, such as Local Schedule PS (Records of Public Safety Agencies), Local Schedule HR (Records of Public Health Agencies), etc. The retention period for those electronic records will be as specified under the appropriate records series item number according to the function of the information. For example, if an electronic system were used to maintain encumbrance and expenditure reports, the retention period for these electronic records would be 2 years as specified in item number 1025-04(d). Retention requirements apply to records maintained on all types of electronic systems including mainframe, minicomputer, microcomputer, local-area-network based systems, etc.
(c) Administrative rules of the Texas State Library and Archives Commission (13 TAC 7.71-7.79) require that retention procedures for electronic records with an approved retention of 10 years or more must include provisions for scheduling the disposition of the electronic records as well as related software, documentation, and indexes; and for regular recopying, reformatting, and other necessary maintenance or conversion activities to ensure the retention and stability of electronic records until the expiration of their retention periods.
(d) If automated information is copied to paper or microform to create the official record, the electronic files do not have to be maintained for the full retention period of the record. The added value of electronic files for facilitating retrieval, making queries, providing for automated audit trails, etc., should be carefully reviewed prior to destruction of the electronic files even though there is an official record in another medium.
SECTION 5-1: Records of Automated Applications
Record Number | Record Title | Record Description | Retention Period | Remarks |
|---|---|---|---|---|
| GR5800-01 | AUDIT TRAIL RECORDS | Files needed for electronic data audits such as files or reports showing transactions accepted, rejected, suspended, and/or processed; history files/tapes; records of on-line updates to application files or security logs. | Until audit requirements met. | |
| GR5800-02 | FINDING AIDS, INDEXES, AND TRACKING SYSTEMS | Automated indexes, lists, registers, and other finding aids used to provide access to the hard copy and electronic records. | Until the related hard copy or electronic records have been destroyed. | |
| GR5800-03 | HARDWARE DOCUMENTATION | Records documenting operational and maintenance requirements of computer hardware such as operating manuals, hardware/operating system requirements, hardware configurations, and equipment control systems. | Until electronic records are transferred to and made usable in a new hardware environment, or there are no electronic records being retained to meet an approved retention period that require the hardware to be retrieved and read. | Retention Note: If the retention period of electronic records is extended to meet requirements of an audit, litigation, Public Information Act request, etc., any hardware documentation required to retrieve and read the records must also be retained for the same period. |
| *GR5800-04 | INFORMATION SYSTEM/Database RECORDS | Relatively long-lived computer files, including databases, containing organized and consistent sets of complete and accurate electronic records. | Until electronic records are transferred to and made usable in a new system environment, or the files have met a retention period established in this or other commission schedule, whichever sooner. | Retention Notes: a) The need to retain "snapshots" of some continuing information systems or databases should be carefully evaluated. For example, if a Geographic Information System has only current mapping information, historical versions of zoning changes would need to be maintained for long-term legal and historical value.
b) Records managers should ensure that snapshots which support records on this or other commission schedules are retained for the full retention period of the records they support. |
| *GR5800-05 | PROCESSING RECORDS | Electronic files used to produce or modify an information system or database, including, but not limited to, work files, maintenance and test files, print files, and intermediate input/output records. | Until electronic records are transferred to and made usable in a new system environment, or the files have met a retention period established in this or other commission schedule, whichever sooner. | Retention Note: Routine or benchmark files used to test system performance and files which facilitate processing of a particular job or system run, but which do not add to, delete from, or substantially modify information in an information system or database need be retained only as long as administratively valuable. |
| *GR5800-06 | SOFTWARE PROGRAMS | Automated software applications and operating system files including job control language, , etc. | Until electronic records are transferred to and made usable in a new software environment, or there are no electronic records being retained to meet an approved retention period that require the software to be retrieved and read. | Retention Note: If the retention period of electronic records is extended to meet requirements of an audit, litigation, Public Information Act request, etc. any software program required to retrieve and read the records must also be retained for the same period.
|
| *GR5800-08 | TECHNICAL DOCUMENTATION | Records adequate to specify all technical characteristics necessary for reading or processing of electronic records and their timely, authorized disposition. Includes documentation describing how a system operates and which is necessary for using the system such as user guides, system or sub-system definitions, system specifications, input and output specifications, and system flow charts; program descriptions and documentation such as program flowcharts, program maintenance logs, change notices, and other records that document modifications to computer programs; and data documentation necessary to access, retrieve, manipulate and interpret data in an automated system such as a data element dictionary, file layout, code book or table, and other records that explain the meaning, purpose, structure, logical relationships, and origin of the data elements. | Until electronic records are transferred to and made usable in a new hardware or software environment with new documentation, or there are no electronic records being retained to meet an approved retention period that require the documentation to be retrieved and read. | Retention Note: If the retention period of electronic records is extended to meet requirements of an audit, litigation, open records action, etc. any technical documentation required to retrieve and read the records must also be retained for the same period. |
| *GR5800-09 | AUTOMATED PROGRAM LISTING / SOURCE CODE | Automated program code and builds which generate the machine-language instructions used to operate software programs.
| Until superseded or software program no longer used, whichever sooner. |
SECTION 5-2: Computer Operations and Technical Support Records
Retention Note: Not all of the following types of records will be created with all electronic systems. A local government should determine which records are needed according to the type of computer operation in use (mainframe, individual personal computers, networked personal computers, etc.). The records in this section may be maintained electronically (on-line, magnetic tape, optical disk, etc.) or on another medium such as paper or microform provided the approved retention period is met.
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