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147 <br /> M- <br /> 021 GENERAL RECORDS SCHEDULE:LOCAL GOVERNMENT AGENCIES zOun NATURA AND <br /> OF <br /> ■�.+ii NATURAL AND CULTURAL RESOURCES <br /> STANDARD 2:BUDGET,FISCAL,AND PAYROLL RECORDS <br /> ITEM# <br /> RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION <br /> 2.12 BOND REGISTER Retain in office permanently. Authority: <br /> Records of all bonds, notes,and coupons issued by the G.S. 159-130 <br /> agency detailing the purpose of issuance,the date of <br /> issue,serial numbers(if any),denomination, maturity N <br /> date,and total principal amount. <br /> 00 <br /> 2.13 BONDS,NOTES,AND COUPONS Destroy in office 1 year from date of payment. Authority: Q <br /> G.S. 159-139 cn <br /> CD <br /> 2.14 BUDGET ADMINISTRATION RECORDS Destroy in office after 2 years.* h <br /> TI <br /> Records of budget administration. Includes research, N <br /> correspondence(including e-mail),and other related n <br /> v <br /> records. _ <br /> v <br /> 2.15 BUDGET EXECUTION RECORDS Destroy in office when released from audits. <br /> Q <br /> Records of authorizations to move funds between <br /> budget codes. <br /> 2.16 BUDGET REPORTS a) Destroy in office daily detail reports after 1 year.* <br /> Includes daily detail reports and monthly budget b) Destroy in office remaining reports after 3 years.* <br /> reports. Also includes contract budget and <br /> expenditure reports and summaries of tax allocations. <br /> SEE ALSO:Annual Budget(above). <br /> 2.17 BUDGET REQUESTS AND WORKING PAPERS Destroy in office after 3 years.* Authority: <br /> Includes budget requests,cost estimates, G.S. 159-10 <br /> expenditures, program requests,salary and wage lists, <br /> correspondence(including e-mail),and related <br /> records. <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 /> 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. Seethe appendix for pointers to <br /> such records series. <br /> 26 <br />