GR1025-30e LEDGERS, JOURNALS, Perpetual care fund registers of PERMANENT. By law - Health and Safety Code, Section AND ENTRY government-owned cemeteries. 713.005(a). DOCUMENTATION GR1025-31 TRANSACTION Periodic summaries or reports of accounting SUMMARIES transactions or activity by department, budget code, program, account, fund, or type of activity, including balances, unless the summary is of a type noted elsewhere in this part. GR1025-31a TRANSACTION Daily. 30 days. SUMMARIES GR1025-31b TRANSACTION Weekly. 90 days. SUMMARIES Monthly, bimonthly, quarterly, or 2 years. GR1025-31c TRANSACTION SUMMARIES GR1025-31d TRANSACTION Annual. FE + 5 years for school Retention Note: If an annual SUMMARIES districts; FE + 3 years balance is not maintained, then the least for other governments. frequent sub-yearly balance must be retained for FE + 5 years by school districts and FE + 3 years by all other local governments. GR1025-32 UNCLAIMED PROPERTY Any form of record sufficient to verify Date on property is By law - Property Code, Section DOCUMENTATION information on unclaimed property reportable + 10 years. 74.103(b). 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 the balance of each unclaimed account, if appropriate. 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. Various federal agencies or departments of agencies administer these acts 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
GR1025-30e LEDGERS, JOURNALS, AND ENTRY DOCUMENTATION Perpetual care fund registers of government-owned cemeteries. PERMANENT. By law - Health and Safety Code, Section 713.005(a). GR1025-31 TRANSACTION SUMMARIES Periodic summaries or reports of accounting transactions or activity by department, budget code, program, account, fund, or type of activity, including balances, unless the summary is of a type noted elsewhere in this part. GR1025-31a TRANSACTION SUMMARIES Daily. 30 days. GR1025-31b TRANSACTION SUMMARIES Weekly. 90 days. GR1025-31c TRANSACTION SUMMARIES Monthly, bimonthly, quarterly, or 2 years. GR1025-31d TRANSACTION SUMMARIES Annual. FE + 5 years for school districts; FE + 3 years for other governments. Retention Note: If an annual balance is not maintained, then the least frequent sub-yearly balance must be retained for FE + 5 years by school districts and FE + 3 years by all other local governments. GR1025-32 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 the balance of each unclaimed account, if appropriate. Date on property is reportable + 10 years. By law - Property Code, Section 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. Various federal agencies or departments of agencies administer these acts 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
Schedule%20GR%20Revised%205th%20-%20Effective%202016-04-17.docx