Sub Schedule BK-2003

Item_No	RECORD_SERIES	Retention	Authority
1000-26 GR	CORRESPONDENCE AND INTERNAL MEMORANDA (includes incoming and copies of outgoing correspondence and internal correspondence and memoranda).
	Retention Note: The minimum retention period for correspondence or internal memoranda in categories (a) and (b) directly linked to another record series or group listed in this or other commission schedules is that assigned to the other group or series. For example, a letter from an external auditor regarding an audit of a local government's financial records should be retained for the retention period given under item number 1025-01 (e); a letter concerning a workers compensation claim should be retained for the period given under item number 1050-32, etc. The retention periods that follow are for correspondence and internal memoranda that do not readily fall within other record groups.
	a) Policy and program development - Correspondence and internal memoranda pertaining to the formulation, planning, implementation, modification, or redefinition of the policies, programs, services, or projects of a local government. Includes TX Assoc. Access ane Equity files.	5 years.	Review before disposal; some correspondence of this type may merit permanent retention for historical reasons.
	b) Administrative - Correspondence and internal memoranda pertaining to or arising from the routine administration or operation of the policies, programs, services, and projects of a local government. Includes TX Assoc. of Comm. College HR Professionals, North TX Chpt Coll and Univ Pers Assoc., Coordinating Board Corres. files.	2 years.
	c) Routine - Correspondence and internal memoranda such as letters of transmittal, requests for publications, internal meeting notices, and similar routine matters.	AV	Exempt from destruction request requirement.
	(d) Print-outs verifying data entry.	AV
	(e) E-mail messages (See Retention Note above).	AV
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 + 3 years
	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 payment + 3 years
	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 the 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
	c) Buy back vouchers for textbooks	FE of date of payment + 3 years
	d) Refund slips for returned merchandise	FE of date of payment + 3 years
	e) Tuition refund records	FE of date of payment + 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 (a) - (d). Includes theatre/music ticket sale receipts.	FE of date of receipt + 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 + 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 + 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.
1075-02 GR	INVENTORY RECORDS (PARTS AND SUPPLIES)
	a. Merchandise Transfers	1 year.	Destroy after one year.
	b. Inventory Count Sheet Control Log	1 year.	Destroy after one year.
	c. Mark-up/mark down Sheet Price Change	1 year.	Destroy after one year.
	d. Textbook Inventory Card	Permanent	Permanent
	Retention Note: For inventory and cost data records on capital and fixed assets see item number 1025-05.
1075-03 GR	PURCHASE ORDER AND RECEIPT RECORDS
	a) Purchase orders, requisitions, and receiving reports.	FE + 3 years.
	b) 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.
	c) Packing slips and order acknowledgments.	AV
	d) Vendor and commodity lists.	US
	e) Textbook order forms	FE + 3 years.
	f) Worksheet-return books to publisher	FE + 3 years.