| Item_No | RECORD_SERIES | Retention | Authority |
|---|---|---|---|
| LOCAL SCHEDULE GR | |||
| RECORDS COMMON TO ALL LOCAL GOVERNMENTS | |||
| PART I: 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 rule making 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 these subsidiary bodies. | |||
| 1000-01 GR | AGENDAS | ||
| a) Open meetings. | 2 years. | ||
| b) Closed sessions. | 2 years. | Tex. Civil Statues, art. 6252-17(2A)(f). | |
| 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 is 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 1025-26, 1025-27, 1025-28, and 1025-30 associated with receipts and disbursements from or to the fund must be retained for FE + 10 years. |
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| b) GRANT 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. 1) Direct Federal Grants - This subsection applies to grants received by a local government directly from a federal grantor agency. i) Most federal grantor agencies require that grant-related records be retained for audit purposes for 3 years from the filing of expenditure reports. A few agencies, however, require a 5-year retention. Reference should be made to the specific terms of each grant to determine whether a 3-year or 5-year retention period is required and whether additional retention provisions apply. ii) In addition to item number 1025-08(a)-(b), financial and programmatic records of grant-funded projects, including copies of 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 - 3 or 5 years from the date of submission of the annual or other periodic expenditure report. B) For grants continued or renewed quarterly - 3 or 5 years from the date of submission of the expenditure report for the last quarter of the federal fiscal year. C) For grants for which the requirement of a final expenditure report has been waived - 3 or 5 years from the date the report would have been due. D) For all other grants - 3 or 5 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 or 5 years from the date of transfer, replacement, sale, or junking of the item. B) Cost allocation plans and indirect cost records - 3 or 5 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 or 5 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 or 5 year period, the records must be retained until all litigation or audit findings are resolved or until the end of the regular 3 or 5 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. |
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| 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 tot the subgrantor. Consequently, records under item number 1025-08(a)-(b) and records described in section (b)(1) must be retained by local government subgrantees for the following minimum retention periods: A) For grant programs with a 3-year federal retention requirement - FE + 5 years. B) For grant programs with a 5-year federal retention requirement - FE + 7 years. |
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| 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 page 7 of Local Schedule SD. 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 7-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, county departments of education, and educational cooperatives. | |||
| SECTION 2-1: FISCAL ADMINISTRATION AND REPORTING | |||
| 1025-01 GR | AUDIT RECORDS (by both internal and external auditors) | ||
| a) Annual or biennial cumulative audit. | PERMANENT. | ||
| b) Annual, biennial, or other periodic audit of a department, program, fund, or account if included in a cumulative audit under (a). | 2 years. | ||
| c) Annual, biennial, or other periodic audit of a department, program, fund, or account if not included in a cumulative audit under (a). | PERMANENT. | ||
| d) Special audits ordered by a governing body, a court or grand jury, or mandated by administrative rules of a state or federal agency. | PERMANENT. | ||
| e) 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. | ||
| 1025-02 GR | 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. | |
| 1025-03 GR | BOND RECORDS (see retention note to item number 1025-09) | ||
| a) Bond administrative records consisting of preliminary studies, proposals and prospectuses, authorizations and certifications for issuance or cancellation, and related policy correspondence. | PERMANENT. | ||
| b) Bond certificates and redeemed coupons. | 1 year after payment. | Tex. Civil Statues, art. 717l-1 for counties (see statue for procedural instructions for destruction); by authority of this schedule for all other local governments. Exempt from destruction request requirement. | |
| c) Bond registers. | PERMANENT. | ||
| d) Records relating to the exchange, conversion, or replacement of bonds by bondholders. | a) If information is contained in a bond register - 1 year. b) If information is not contained in a bond register - PERMANENT. |
Exempt from destruction request requirement. | |
| 1025-04 GR | BUDGETS AND BUDGET DOCUMENTATION | ||
| a) Annual budgets (including amendments). | PERMANENT. | ||
| b) 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. | ||
| c) Working papers created exclusively for the preparation of budgets, including budget requests, justification statements, and similar documents. | 2 years. | ||
| d) Encumbrance and expenditure reports (status reports showing expenditures and encumbrances against a budget). | 2 years. | ||
| e) Budget change documentation, including line item or contingency/reserve fund transfers and supplemental budget requests. | 2 years. | ||
| 1025-05 GR | CAPITAL ASSETS RECORDS - Documentation relating to the capital and fixed assets of a local government. | ||
| a) Equipment or property history cards or similar records containing data on initial cost, including disposal authorizations when disposed of. | FE of date of disposal + 7 years for school districts; + 3 years for other governments. | ||
| b) Equipment or property cost and depreciation schedules or summaries used for capital outlay budgeting or other financial or budget control purposes. | FE + 7 years for school districts; + 3 years for other governments. | ||
| c) Equipment or property inventories (including sequential number property logs). | US + 3 years. | ||
| d) Property sale, auction, or disposal records of government-owned equipment or property. | 1 year. | Tex. Local Government Code, 263.155(b) for counties, by authority of this schedule for all other local governments. Exempt from destruction request requirement. | |
| Retention Note: Property sale or auction records under (d) do not include records arising from the sale of auction of property foreclosed or seized by a taxing unit for failure to pay property taxes or for the sale or auction or property seized by law enforcement officers. For such records use Local Schedule TX or Local Schedule PS respectively. | |||
| 1025-06 GR | 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. | 3 years. | 31 CFR 51.11(b), 51.12(c), and 51.108(a) and (d). |
| 1025-07 GR | 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. | ||
| a) Monthly, bimonthly, quarterly, or semi-annual reports. | FE + 3 years. | ||
| b) Annual reports. | PERMANENT. | ||
| c) Long range fiscal planning reports. | PERMANENT. | ||
| d) Capital improvement reports. | PERMANENT. | ||
| 1025-08 GR | GRANT DEVELOPMENT AND ADMINISTRATIVE RECORDS | ||
| a) Successful grant applications and proposals and any documentation that modifies the terms of a grant. | FE + 7 years for school districts; + 3, 5, or 7 years for other governments. | See note (b) on page 15 | |
| b) Financial, performance, and compliance reports submitted to grantor or subgrantor agencies. | FE + 7 years for school districts; + 3, 5, or 7 years for other governments. | See note (b) on page 15. | |
| c) Reports, planning memoranda, studies, correspondence, and similar records created for and used in the development of successful grant proposals. | 3 years. | ||
| d) Any records of the type noted in (a) or (b) relating to unsuccessful grant proposals. | AV | Exempt from destruction request requirement. | |
| 1025-09 GR | 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 + 7 years for school districts; + 5 years for other governments. | |
| Retention Note: It is an exception to the retention period for this item that records of investments and the calculation of arbitrage rebate amounts (if any) on proceeds from the sale of tax exempt bonds must be retained for 6 years after the retirement of the last obligation of the bond issue. | |||
| SECTION 2-2: ACCOUNTING RECORDS | |||
| Retention Note: PAYROLL RECORDS - For records relating to the disbursement of payroll see Section 3-2. | |||
| 1025-25 GR | ACCOUNTING POLICIES AND PROCEDURES DOCUMENTATION - Policy and procedure directives and similar records documenting accounting methodology. | US + 5 years. | |
| 1025-26 GR | 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, except | FE of date of payment + 7 years for school districts; + 3 years for other governments. | |
| a) Accounts payable records sufficient to document the purchase costs of capital equipment or other fixed assets if capital asset documentation of the type noted under item number 1025-05(a) is not created. | FE of date of disposal + 7 years for school districts; + 3 years for other governments. | ||
| b) Fund transmittal 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), except those accompanying the transmittal of federal and state payroll and unemployment taxes [see item number 1050-53(b)]. | FE of period covered by report + 3 years. | ||
| 1025-27 GR | ACCOUNTS RECEIVABLE RECORDS - Bill copies or stubs, statements, billing registers, account cards, deposit warrants, cash receipts, receipt books, cash transfers, daily cash reports, cash drawer reconciliations, and similar records that serve to document money owed to or received by local government and its collection or receipt except | FE of date of receipt + 7 years for school districts; + 3 years for other governments. | |
| a) Accounts receivable records documenting the receipt of any monies by any local government other than a school district that are remittable to the State Comptroller of Public Accounts (e.g., court costs in criminal cases, sales tax). | Remittance due date + 7 years for school districts; + 5 years for other governments. | ||
| b) Account card or similar record 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. | ||
| c) Account card of similar record 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. | ||
| d) Records of accounts deemed uncollectable, including write-off authorizations. | FE of write-off date + 7 years for school districts; + 3 years for other governments. | ||
| Retention Note: for accounts receivable records associated with the collection of property taxes, all local governments, including school districts, should use Local Schedule TX. | |||
| 1025-29 GR | COST ALLOCATION AND DISTRIBUTION RECORDS - Records created to document the allocation of costs among accounts and funds of local government, including records relating to chargebacks and other interdepartmental or interfund accounting transactions. | FE + 7 years for school districts; + 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 1025-30) by all local governments. | |||
| 1025-30 GR | LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION | ||
| a) General ledger showing receipts and expenditures from all accounts and funds of a local government. | |||
| 1) For fiscal years for which an annual audit report (see item number 1025-01) exists. | FE + 7 years for school districts; + 5 years for other governments. | Review before disposal; some ledgers may merit permanent retention for historical reasons. | |
| 2) For fiscal years for which an annual audit report (see item number 1025-01) does not exist. | PERMANENT. | ||
| b) Subsidiary ledgers. | FE + 7 for school districts; + 5 years for other governments. | Review before disposal; some ledgers may merit permanent retention for historical reasons. | |
| c) Receipt, disbursement, general, or subsidiary journals. | FE + 7 years for school districts; + 5 years for other governments. | Review before disposal; some journals may merit permanent retention for historical reasons. | |
| Retention Notes: a) 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 1025-09). | |||
| d) 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 + 7 years for school districts; + 5 years for other governments. | ||
| Retention Note: If bill stubs (see item number 1025-27) are used as entry documentation for account journals, they must be retained by all local governments other than school districts for FE + 5 years rather than the FE + 3 year retention period for accounts receivable records. | |||
| e) Perpetual care fund registers of municipally-owned cemeteries. | PERMANENT. | Tex. Health and Safety Code, 713.005(a). | |
| 1025-31 GR | 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. | ||
| a) Daily. | 30 days. | Exempt from destruction request requirement. | |
| b) Weekly. | 90 days. | Exempt from destruction request requirement. | |
| c) Monthly, bimonthly, quarterly, or semi-annual. | 2 years. | ||
| d) Annual. | FE + 7 years for school districts; + 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 + 7 years by school districts and FE + 3 years by all other local governments. | |||
| 1025-32 GR | 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 balance of each unclaimed account, if appropriate. | Date on which property is reportable + 10 years. | Tex. Property Code, 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. These acts are administered by various federal agencies or departments of agencies 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 1050-15(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 form 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. Please note, however, that some information must be retained permanently [see item numbers 1050-12, 1050-52(b) and 1050-54(a)] on each employee. | |||
| 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 form 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. [20 CFR 676.35(b) and 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 local government who are paid wages or a salary from any funds of the local government. | |||
| f) PERSONNEL RECORDS IN SHERIFF'S DEPARTMENTS IN CERTAIN COUNTIES - Section 157.904, Local Government Code, as added by HB1289, Acts of the 72nd Legislature, Regular Session, provides that sheriff's departments in counties with a population of 2,000,000 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 or records are expressly mentioned. Consequently, any record in item numbers 1050-03, 1050-07, and 1050-21, all of which are records of a type mentioned in the statute, must be retained permanently. What other records may be includable in a permanent personnel file in sheriffs' departments subject to the law should be determined by the sheriffs and their legal counsel. | |||
| 1050-01 GR | SECTION 3-1: PERSONNEL RECORDS | ||
| AFFIRMATIVE ACTION PLANS | |||
| a) Reports, analyses, and statistical data compiled from source documentation used to develop, implement, and monitor affirmative action plans. | 5 years. | 29 CFR 30.8(e). | |
| b) Affirmative action plans. | US + 5 years. | 29 CFR 30.8(e). | |
| 1050-02 GR | APTITUDE AND SKILLS TEST RECORDS - Records relating to aptitude or skills tests required of job applicants or of current personnel to qualify for promotion or transfer, including civil service examinations. | ||
| a) Validation studies. | Life of test + 2 years. | ||
| b) Tests. | US + 2 years. | 29 CFR 1602.31, 1602.40, and 1602.49. | |
| Retention Note: One copy of each different test (different in terms of either questions or administration procedures) should be retained for the period indicated. | |||
| c) Test papers of persons taking tests. | 2 years | 29 CFR 1602.31, 1602.40, and 1602.49. | |
| d) Records, other than those noted (a)-(c), relating to the planning and administration of tests. | 3 years. | ||
| 1050-07 GR | DISCIPLINARY AND ADVERSE ACTION RECORDS - Records created by civil service boards or by personnel or supervisory officers in considering, or reconsidering on appeal, an adverse action (e.g., demotion, probation, termination, suspension, leave without pay) against an employee, including, as applicable, witness and employee statements, interview reports, exhibits, reports of findings, and decisions and judgments. | 2 years after case closed or action taken, as applicable. | 29 CFR 1602.31, 1602.40, and 1602.49. |
| 1050-08 GR | EMPLOYEE PENSION AND BENEFITS RECORDS [for records of pension and deferred compensation deductions from payroll see 1050-52(b)]. | ||
| a) Employee benefit plans such as pension; life, health, and disability insurance; seniority and merit systems; and deferred compensation plans, including amendments. | Termination of plan + 1 year. | 29 CFR 1627.3(b)(2). | |
| Retention Note: If the plan or system is not in writing, a memorandum fully outlining the terms of the plan or system and the manner in which it has been communicated to affected employees, together with notations relating to any changes or revisions, must be retained for the same period as written plans. | |||
| b) Enrollment forms providing personal identifying data, beneficiary information, option selection, and similar information. | |||
| 1) If the official record is maintained by the retirement system of which the local government is a member or by the service provider. | AV | Exempt from destruction request requirement. | |
| 2) If the official record is maintained by the local government. | |||
| A) Pension and deferred compensation. | PERMANENT. | ||
| B) Life health, and disability insurance. | Termination of coverage + 4 years. | ||
| c) Annual reports from a pension system or fund. | PERMANENT. | ||
| 1050-09 GR | EMPLOYEE RECOGNITION RECORDS - Award committee reports, selection criteria, nominations, and similar administrative records of employee award or incentive programs. | 2 years. | |
| 1050-10 GR | EMPLOYEE SECURITY RECORDS | ||
| a) Records created to control and monitor the issuance of keys, identification cards, passes, or similar instruments of identification and access. | US, date of expiration, or date of separation + 2 years, as applicable. | ||
| b) Records relating to the issuance of parking permits. | US | Exempt from destruction request requirement. | |
| 1050-11 GR | EMPLOYEE SELECTION RECORDS - Notes of interviews with candidates; audio and videotapes of job interviews; applicant rosters; eligibility lists; test ranking sheets; justification statements for violating eligibility or ranking sequence; background, criminal history, and previous injury checks; polygraph examination results; offers of employment letters; and similar records documenting the filling of a vacant position. | 2 years from the creation (or receipt) of the record or the personnel action involved, whichever later. | 29 CFR 1602.31, 1602.40, and 1602.49. |
| 1050-12 GR | EMPLOYEE SERVICE RECORD - Summary employment history record for each employee maintained on one or more forms, containing the following minimum information: name; sex; date of birth; social security number; positions held with dates of hire, promotion, transfer, or demotion; dates of leaves of absence or suspension that affect computation of length of service; wage or salary rate for each position held, including step or merit increases within grades; and date of separation. [For other information on employees that must also be retained permanently either as part of this record or in another form, see item numbers 1050-52(b) and 1050-54(a)]. | PERMANENT. | |
| Retention Notes: a) This schedule does not require the creation of an employee service record of the type described, but the creation of the record is strongly recommended to allow frequent disposal of documents form which information has been summarized. If an employee service record is not maintained, documents (e.g., employment applications, personnel action forms) containing the prescribed information must be retained permanently. More than one document providing the same element of required information need not be retained. | |||
| b) The Teacher Service Record (Texas Education Agency form FIN-115 or its equivalent), containing information required by statue or regulation, shall be considered an employee service record of the type described and must be retained permanently. | |||
| c) Salary or wage data on an employee service record may be indicated by grade and step numbers if all corresponding wage rate tables (see item number 1050-59) applicable to a person's employment history are retained permanently. | |||
| 1050-13 GR | EMPLOYMENT ADVERTISEMENTS OR ANNOUNCEMENTS - Advertisements or postings relating to job openings, promotions, training programs, or overtime opportunities, including jobs orders submitted to employment agencies. | 2 years. | 29 CFR 1602.31, 1602.40, and 1602-49. |
| 1050-14 GR | EMPLOYMENT APPLICATIONS - Applications, transcripts, letters of reference, and similar documents whose submission by candidates for vacant positions (both hired and not hired) or for promotion, transfer, or training opportunity (both selected and not selected) is required on the application form, by application procedures, or in the employment advertisement except | 2 years from the creation (or receipt) of the record or the personnel action involved, whichever later. | 29 CFR 1602.31, 1602.40, and 1602.49. |
| a) Samples of publications, artwork, or other products of prior achievement not returned to applicants. | AV | Exempt from destruction request requirement. | |
| b) Transcripts of persons hired if state or federal law or regulation mandates a level of education needed to qualify for employment (e.g., school district professional and paraprofessional personnel). See also item number 1050-28(a). | Date of separation + 5 years. | ||
| Retention Note: If applicant screening or hiring decisions are based on resumes, with only successful or interviewed candidates completing employment application, then resumes of persons not hired must be kept for the same period as employment applications. If resumes are supplemental to employment application forms, they need only be retained as long as administratively valuable. | |||
| 1050-15 GR | EMPLOYMENT CONTRACT/COLLECTIVE BARGAINING RECORDS | ||
| a) Contracts and agreements, including collective bargaining agreements, between a local government and an employee or a group of employees, including written acceptances of such contracts. | Last effective date of contract + 4 years. | ||
| b) Records relating to the negotiation of collective bargaining agreements or similar group contracts, including reports; correspondence; mediation or arbitration agreements; the proceedings, findings, and awards of arbitration boards; and similar records. | Last effective date of contract + 4 years or, if no agreement or contract results, 4 years. | ||
| 1050-16 GR | EQUAL EMPLOYMENT OPPORTUNITY RECORDS AND REPORTS | ||
| a) Reports, analyses, or statistical data compiled from source documentation used to complete EEO reports. | 3 years. | 29 CFR 1602.30, 1602.39, and 1602.48. | |
| b) EEO-1, EEO-4, EEO-5, and EEO-6 reports. | 3 years. | 29 CFR 1602.32, 1602.41, and 1602.50. | |
| c) Case files relating to discrimination complaints, including complaints, legal and investigative documents, exhibits, related correspondence, withdrawal notices, and decisions or judgments. | Resolution of case + 3 years. | ||
| 1050-17 GR | EQUAL PAY RECORDS - Reports, studies, aggregated or summarized data, and similar documentation compiled to monitor and demonstrate compliance with the Equal Pay Act. | 2 years. | 29 CFR 1620.32(c). |
| 1050-18 GR | FIDELITY BONDS | Effective life of bond + 5 years. | |
| Retention Note: Does not include the Official Bond Record maintained by county clerks, which must be retained permanently. | |||
| 1050-19 GR | FINGERPRINT CARDS | Date of separation + 5 years. | |
| Retention Note: If fingerprint cards are created for all applicants for a position, those of persons not hired must be retained 2 years under item number 1050-14. | |||
| 1050-20 GR | GRIEVANCE RECORDS - Records relating to the review of employee grievances against personnel policies, working conditions, etc. | 2 years. | |
| Retention Note: Do not confuse these records with those involving EEO complaints [see item number 1050-16(c)]. | |||
| 1050-21 GR | JOB EVALUATIONS (PERFORMANCE APPRAISALS) | ||
| a) Evaluations of public school teachers, subject to the career ladder system, for the 1983-84 school year and subsequent years only. | PERMANENT. | ||
| b) Evaluations of all other local government employees. | US + 2 years. | 29 CFR 1620.32(c). | |
| 1050-22 GR | MEDICAL AND EXPOSURE REPORTS | ||
| a) Health or physical examination reports or certificates of all job applicants if physical condition is a factor in hiring decisions, including the promotion, transfer or selection for training of current personnel. | 2 years. | 29 CFR 1602.31, 1602.40, and 1602.49. | |
| b) Health or physical examination reports or certificates of employees for whom periodic monitoring of health or fitness is required. | |||
| 1) For employees exposed in the course of their work to toxic substances, harmful physical agents, or bloodborne pathogens. | Date of separation + 30 years. | 29 CFR 1910.20(d)(1)(i) and 1910-1030(h)(1)(iv). | |
| 2) For all other employees. | US + 2 years. | ||
| c) Environmental, biological, and material safety monitoring reports concerning toxic substances and harmful physical agents in the workplace, including analyses derived from such reports. | 30 years. | 29 CFR 1910.20(d)(1)(ii). | |
| 1050-23 GR | OATHS OF OFFICE | US + 5 years; or, 5 years after leaving position for which oath required, whichever applicable. | |
| 1050-24 GR | PERSONNEL ACTION OR INFORMATION NOTICES - Documents used by personnel officers to create or change information in the personnel records of individual employees concerning hiring, termination, transfer, pay grade, position or job title, leaves of absence, name changes, and similar personnel actions except those noted elsewhere in this part. | 2 years. | 29 CFR 1602.31, 1602.40, and 1602.49. |
| 1050-25 GR | PERSONNEL STUDIES AND SURVEYS - Studies, statistical reports, surveys, cost analyses and projections, and similar records, except those noted elsewhere in this part, on any aspect of the personnel management or administration of a local government. | 3 years. | Review before disposal; some documents may merit permanent retention for historical reasons. |
| 1050-26 GR | POSITION DESCRIPTION, CLASSIFICATION, AND STAFF MONITORING RECORDS | ||
| a) Job descriptions, including any associated task or skill statements. | US or position abolished + 4 years. | 40 TAC 301.6(h) and (i). | |
| b) Documentation concerning the development and analysis of job descriptions and classification systems, including survey, review and audit reports; classification standards and guidelines; selection criteria, determination of classification appeals, etc., as follows: | |||
| 1) Documents linked to a specific position. | Dispose with job description under (a) | ||
| 2) Survey, audit, or other reports issued on a regular basis. | US + 4 years. | ||
| 3) Other documentation not included in (b)(1) or (b)(2). | 4 years. | ||
| c) Position staffing and vacancy reports. | US | Exempt from destruction request requirement. | |
| d) Personnel requisitions. | 2 years. | ||
| 1050-27 GR | REDUCTION IN FORCE PLANS (including any related implementation documentation) | US, or if implemented, 2 years from date of last RIF action under the plan. | |
| 1050-28 GR | TRAINING AND EDUCATIONAL ATTAINMENT RECORDS (for other records relating to aptitude or skills tests required of job applicants or of current personnel to qualify for promotion or transfer see item number 1050-02) | ||
| a) Certificates of completion, transcripts, test scores, or similar records documenting the training, testing, or continuing education achievements of an employee if such training or testing is required for the position held or if the educational or skill attainment or enhancement affects or could affect career advancement in the local government or, in the case of licensed or certified personnel (e.g., school professionals, firefighters, police officers, health care professionals), in other governments or the private sector. | Date of separation + 5 years. | ||
| Retention Note: If information concerning training or testing (e.g., test scores) is transferred to an Employee Service Record (item number 1050-12). The document from which the information is taken need be retained for only 2 years. | |||
| b) Records documenting the planning, development, implementation, administration and evaluation of in-house training programs. | 3 years. | ||
| c) Training manuals, syllabuses, course outlines, and similar training aids used in in-house training programs. | US | Exempt from destruction request requirement. | |
| d) Skill or achievement measurement records of a training group or class as a whole (e.g., rosters with scores). | 2 years. | ||
| Retention Note: If the only information documenting the in-house training of an employee of the types described in (a) is contained in the measurement records of a group or class as a whole, the group records must be retained for the date of separation + 5 years for all employees included in the group records. | |||
| 1050-29 GR | UNEMPLOYMENT COMPENSATION CLAIMS FILES - Unemployment claims, pertinent correspondence, and similar records documenting unemployment compensation cases. | 5 years. | |
| 1050-30 GR | VERIFICATION OF EMPLOYMENT ELIGIBILITY (INS Form I-9) | 3 years from hire or 1 year after separation, whichever later. | 8 CFR 474a.2(b)(2)(i)(A) and (c)(2). |
| Retention Note: If a former employee is rehired and an INS form I-9 is still on file for the employee, the 3 year retention period dates from date of first hire. | |||
| 1050-31 GR | WORK SCHEDULES - Work, duty, shift, crew, or case schedules, rosters, or assignments except work schedules includable in item number 1050-56. | 1 year. | Exempt from destruction request requirement. |
| 1050-32 GR | WORKERS COMPENSATION CLAIM FILES - Initial and supplemental reports of accidents to or job-related illnesses of employees and documentation relating to any subsequent filing of claims by employees. | 5 years. | 29 CFR 1904.06 for accident and illness reports. |
| 1050-33 GR | FINANCIAL DISCLOSURE STATEMENTS - Financial disclosure statements of officers and/or employees of a local government. | 2 years. | |
| Retention Note: For campaign contribution and expenditure statements see item number 3125-01 in Local Schedule EL. | |||
| SECTION 3-2: PAYROLL 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 + 3 years (or FE + 7 years in school districts) under the retention for Banking Records (see item number 1025-28). | |||
| 1050-50 GR | DEDUCTION AUTHORIZATIONS - Documentation used to start, modify, or stop all voluntary or required deductions from payroll, including orders of garnishment or other court-ordered attachments. | 4 years after separation or 4 years after amendment, expiration, or termination of authorization, whichever sooner. | |
| 1050-51 GR | DIRECT DEPOSIT APPLICATIONS/AUTHORIZATIONS | US | Exempt from destruction request requirement. |
| 1050-52 GR | EARNINGS AND DEDUCTION RECORDS | ||
| a) A record containing the following payroll information on each employee: name, last known address and social security number; amount of wages paid to the employee for each payroll period, including all deductions, and date of payment. Retention of any one of the following records for 7 years by school districts or 4 years by other governments will satisfy the retention requirement: | 7 years for school districts; 4 years for other governments. | See note (b) on page 7 of Local Schedule SD for school districts; 20 CFR 404.1225(b)(3) and 40 TAC 301.6(a) and (i) for other governments. | |
| 1) Individual employee earnings card or record that shows earnings and deductions for each pay period. | |||
| 2) Master payroll register which shows earnings and deductions for each pay period. | |||
| b) A record containing the following minimum pension and deferred compensation information on each employee: name, date of birth, social security number, and amount of pension and deferred compensation deductions. Permanent retention of any one of the following will satisfy the retention requirement: | PERMANENT. | ||
| 1) Individual employee earnings card or record as in (a)(1). | |||
| 2) Employee Service Record (see item number 1050-12) if it contains the prescribed pension and deferred compensation deduction data. | |||
| 3) Master payroll register, or the final year-to-date register of each calendar year, if the register shows all persons employed during the year from whose wages pension and deferred compensation deductions were made. | |||
| 4) Pension and deferred compensation deduction register, or the final year-to-date pension deduction register of each calendar year, if the register lists all persons employed during the year from whose wages pension and deferred compensation deductions were made. | |||
| 5) Copies of annual or other periodic statements furnished to each employee detailing the deductions and contributions to a pension or deferred compensation plan during the past year or period. | |||
| c) Master payroll register, including year-to date registers, if not used to satisfy either of the retention requirements set in (a) or (b). | FE + 3 years. | ||
| d) Subsidiary payroll registers, if not used to satisfy either of the retention requirements set in (a) or (b) | |||
| 1) If data contained in the subsidiary payroll register is not contained in the master payroll register. | FE + 3 years. | ||
| 2) If data contained in the subsidiary payroll register is contained in the master payroll register. | AV | Exempt from destruction request requirement. | |
| e) Copies of annual or other periodic statements furnished to each employee detailing the deductions and contributions to a pension or deferred compensation plan during the past year or period, if not used to satisfy the retention requirement set in (b). | 2 years. | ||
| f) Payroll adjustment records, including transaction registers, authorizations, and similar records authorizing and detailing adjustments to payroll records because of overpayment, underpayment, etc. | FE + 7 years for school districts; + 3 years for other governments. | ||
| 1050-53 GR | FEDERAL AND STATE TAX FORMS AND REPORTS | ||
| a) Forms used to determine withholding from wages and salaries for payroll tax purposes. | 4 years after separation or 4 years after form amended, whichever sooner. | 20 CFR 404.1225(b)(3), 26 CFR 31.6001-1(e)(2) for federal forms and by authority of this schedule for any state forms. | |
| b) Forms and reports used to report the collection, distribution, deposit, and transmittal of payroll or unemployment taxes. | 4 years after tax due date or date tax paid, whichever later. | 20 CFR 404.1225(b)(3), 26 CFR 31.6001-1(e)(2) for federal forms and by authority of this schedule for state forms. | |
| 1050-54 GR | LEAVE RECORDS | ||
| a) A record containing a record of the unused accumulated sick leave of each employee if (1) all or a percentage of accumulated sick leave is used to calculate length of service and/or (2) accumulated sick leave is creditable to an employee if rehired. Retention of any one of the following permanently will satisfy the retention requirement: | PERMANENT. | ||
| 1) Individual employee earnings card or record as described in item number 1050-52(a) if it also contains accumulated sick leave data. | |||
| 2) Employee Service Record (see item number 1052-12) if it contains the accumulated sick leave data prescribed. | |||
| 3) Copy of the final time summary or leave status report, as noted in (d), of each separated employee. | |||
| b) Requests and authorizations for vacation, compensatory, sick and other types of authorized leave. | FE + 3 years. | ||
| c) Leave or hours-to-date registers. | FE + 3 years. | ||
| d) Copies of periodic time summary or leave status reports furnished to each employee containing information on vacation, sick, compensatory, or other leave earned and used, including the final report of separated employees if they are not used to satisfy the retention requirement set in (a). | 2 years. | ||
| 1050-55 GR | PAYROLL ACTION OR INFORMATION NOTICES - Documents used by payroll officers to create or change information in the payroll records of individual employees except deduction authorizations (see item number 1050-50) and federal tax forms [see item number 1050-53(a)]. | ||
| a) Documents concerning hiring, termination, transfer, pay grade, position or job title, name changes, etc. | 2 years. | 29 CFR 1602.31, 1602.40, and 1602.49. | |
| b) Documents concerning adjustments to payroll and leave status. | FE + 3 years. | ||
| 1050-56 GR | TIME AND ATTENDANCE REPORTS - Time cards or sheets, including work schedules and documentation evidencing adherence to or deviation from normal hours for those employees working on fixed schedules. | 4 years. | 40 TAC 301.6(a) and (i). |
| 1050-57 GR | TIME CHANGE RECORDS - Requests and authorizations for overtime, time trading, and other actions that affect normal work time except leave requests [see item number 1050-54(c)]. | 2 years. | |
| 1050-58 GR | REQUESTS AND AUTHORIZATIONS TO ENGAGE IN REIMBURSABLE ACTIVITIES - Requests and authorizations for travel; participation in educational programs, workshops, or college classes; or for other bona fide work-related activities in which the expenses of an employee are defrayed or reimbursed. | FE + 7 years for school districts; + 3 years for other governments. | |
| 1050-59 GR | WAGE AND SALARY RATE TABLES | ||
| a) If wage or salary rate for each position listed on an Employee Service Record (see item number 1050-12) is expressed in dollars. | 2 years after last effective date. | 29 CFR 516.6(a)(2). | |
| b) If wage or salary rate for each position listed on an Employee Service Record (see item number 1050-12) is indicated by grade or step number only. | PERMANENT. | ||
| LOCAL SCHEDULE SD | |||
| PART 1: STUDENT ACADEMIC RECORDS | |||
| Retention Note: Any records in this part (e.g., enrollment cards) created for students who enroll or register in a school district, but who do not subsequently attend classes need be retained only as long as administratively valuable and are exempt from the destruction notice request. | |||
| RECORDS OF PUBLIC SCHOOL DISTRICTS | |||
| 3200-01 SD | ACADEMIC RECORDS | ||
| a) The academic record (TEA form AAR-001) or its former equivalent used to record academic achievement in grades 9-12. | PERMANENT | ||
| PART 10: ACCREDITATION RECORDS | |||
| 3425-01 SD | ACCREDITATION REPORTS | ||
| a) Reports to the Texas Education Agency on accreditation planning or the self-monitoring of progress toward the achievement of goals. | AV after subsequent accreditation. | Exempt from destruction request requirement. | |
| b) Accreditation investigative reports from the Texas Education Agency to the board of trustees of a school district. | PERMANENT. |