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149 <br /> ii�i NC DEPARTMENT OF <br /> 2021 GENERAL RECORDS SCHEDULE: LOCAL GOVERNMENT AGENCIES Wi..w NATURAL AND CULTURAL RESOURCES <br /> STANDARD 2:BUDGET,FISCAL,AND PAYROLL RECORDS <br /> ITEM# <br /> RECORDS SERIES TITLE DISPOSITION INSTRUCTIONS CITATION <br /> 2.23 ESCHEATS AND UNCLAIMED PROPERTY a) Destroy in office after 10 years if report was filed prior to Authority: <br /> Records containing information required to be July 16,2012.* G.S. 1166-60 <br /> included in holder reports submitted to the State <br /> Treasurer's office. b) Destroy in office after 5 years if report was filed on or after Retention: <br /> July 16,2012.* G.S. 11613-73 Iv <br /> 00 <br /> c <br /> 2.24 FINANCIAL JOURNALS AND LEDGERS a) Destroy in office year-end summaries of receipts and Q- <br /> disbursements after 3 years.* CD <br /> b) Destroy in office daily, monthly,or quarterly transaction 2i <br /> detail journals and ledgers after 1 year.* n <br /> v <br /> 2.25 FINANCIAL REPORTS a) Destroy in office annual financial reports or other reports <br /> generated to inform decision-making after 3 years.* <br /> n. <br /> b) Destroy monthly or quarterly reports generated for -p <br /> operational purposes after 1 year. <br /> c) Destroy logs and distribution repots generated to track <br /> transactions when released from audits. <br /> 2.26 GOVERNMENT EMPLOYEES RETIREMENT SYSTEM Destroy in office when reference value ends.f <br /> MONTHLY REPORTS \ <br /> Agency Policy:Destroy in office after <br /> Reports produced by the North Carolina Department <br /> of State Treasurer regarding the Teachers'and State <br /> Employees' Retirement System(TSERS)and the Local <br /> Governmental Employees' Retirement System <br /> (LGERS). <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. Seethe appendix for pointers to <br /> such records series. <br /> 28 <br />