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145 <br /> NC DEPARTMENT OF <br /> 2021 GENERAL RECORDS SCHEDULE: LOCAL GOVERNMENT AGENCIES aC NATURALAND CULTURAL RESOURCES <br /> STANDARD 2:BUDGET,FISCAL,AND PAYROLL RECORDS <br /> ITEM# <br /> RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION <br /> 2.03 ACCOUNTS UNCOLLECTABLE Destroy in office 3 years after account is determined to be <br /> Records of accounts deemed uncollectable,including uncollectable.* <br /> returned checks,write-off authorizations,and other <br /> related records. N <br /> 2.04 ANNUAL BUDGET a) Retain in office records with historical value permanently. Authority: C0 <br /> G.S. 159-11 <br /> Annual budget and budget message submitted to Q <br /> b) Destroy in office remaining records after 3 years. � <br /> governing board for approval. <br /> CD <br /> Retention Note:Annual budgets should be entered into the = <br /> minutes of the governing board. -n <br /> SEE ALSO: Budget Reports(below). U) <br /> 2.05 ARBITRAGE RECORDS Destroy in office 3 years after final redemption date of the Authority: <br /> Records concerning arbitrage rebate calculations and bonds and after all related debts and obligations have been 26 CFR 1.148-3 <br /> funds rebated. satisfied.* Q <br /> 2.06 @ Authority: <br /> AUDITS:FINANCIAL a) Retain in office permanently final reports related to y: � <br /> internal compliance or operational audits or those that G.S. 159-34 <br /> Records concerning internal and external audits. o <br /> Includes reports,working papers,and related records. document a significant change in agency practices or have — <br /> significant administrative value. <br /> SEE ALSO:Audits: Performance(STANDARD 1: b) Destroy in office after 10 years final reports related to <br /> ADMINISTRATION AND MANAGEMENT RECORDS). internal accounting systems and controls and those with <br /> limited administrative value. <br /> c) Destroy in office working papers and remaining records <br /> when superseded or obsolete.* <br /> 2.07 AUTHORIZATION FORMS Destroy in office after 3 years.* <br /> Authorization to purchase materials. <br /> * No destruction of records may take place if audits or litigation are pending or reasonably anticipated. See AUDITS, LITIGATION, AND OTHER OFFICIAL <br /> ACTION,page A-5. <br /> t The agency hereby agrees that it will establish and enforce internal policies setting minimum retention periods for the records that Natural and Cultural <br /> Resources has scheduled with the disposition instruction "destroy when reference value ends." Please use the space provided. <br /> @ In some cases, more specific record retention and disposition requirements can be found in the relevant program schedule. See the appendix for pointers to <br /> such records series. <br /> 24 <br />