GR1025-03d BOND RECORDS Records relating to the exchange, 1 year if information is conversion, or replacement of bonds by contained in a bond bondholders. register; PERMANENT if information is not contained in a bond register. GR1025-04 BUDGETS AND BUDGET DOCUMENTATION GR1025-04a BUDGETS AND BUDGET Annual budgets (including amendments). PERMANENT. DOCUMENTATION GR1025-04b BUDGETS AND BUDGET Special budgets (includes budgets for PERMANENT. DOCUMENTATION capital improvement projects, grant-funded projects, or other projects prepared on a special or emergency basis and not included in an annual budget). *GR1025-04c BUDGETS AND BUDGET Working papers created exclusively for the 3 years. DOCUMENTATION preparation of budgets, including budget requests, justification statements, and similar documents. GR1025-04d BUDGETS AND BUDGET Encumbrance and expenditure reports 2 years. DOCUMENTATION (status reports showing expenditures and encumbrances against a budget). GR1025-04e BUDGETS AND BUDGET Budget change documentation, including 2 years. DOCUMENTATION line item or contingency/reserve fund transfers and supplemental budget requests. GR1025-05 CAPITAL ASSETS Documentation relating to the capital and RECORDS fixed assets of a local government. *GR1025-05a CAPITAL ASSETS Equipment or property history or FE of date of disposal + Retention Note: Review before disposal; similar records containing data on initial 5 years for school property history cards documenting the RECORDS cost, including disposal authorizations when districts; FE of date of original construction and additions to or disposed of. disposal + 3 years for renovations of structures may merit other governments. PERMANENT retention for historical reasons. GR1025-05b CAPITAL ASSETS Equipment or property cost and FE + 5 years for school RECORDS depreciation schedules or summaries used districts; FE + 3 years for capital outlay budgeting or financial for other governments. or budget control purposes.
GR1025-03d BOND RECORDS Records relating to the exchange, conversion, or replacement of bonds by bondholders. 1 year if information is contained in a bond register; PERMANENT if information is not contained in a bond register. GR1025-04 BUDGETS AND BUDGET DOCUMENTATION GR1025-04a BUDGETS AND BUDGET DOCUMENTATION Annual budgets (including amendments). PERMANENT. GR1025-04b BUDGETS AND BUDGET DOCUMENTATION Special budgets (includes budgets for capital improvement projects, grant-funded projects, or other projects prepared on a special or emergency basis and not included in an annual budget). PERMANENT. *GR1025-04c BUDGETS AND BUDGET DOCUMENTATION Working papers created exclusively for the preparation of budgets, including budget requests, justification statements, and similar documents. 3 years. GR1025-04d BUDGETS AND BUDGET DOCUMENTATION Encumbrance and expenditure reports (status reports showing expenditures and encumbrances against a budget). 2 years. GR1025-04e BUDGETS AND BUDGET DOCUMENTATION Budget change documentation, including line item or contingency/reserve fund transfers and supplemental budget requests. 2 years. GR1025-05 CAPITAL ASSETS RECORDS Documentation relating to the capital and fixed assets of a local government. *GR1025-05a CAPITAL ASSETS RECORDS Equipment or property history or similar records containing data on initial cost, including disposal authorizations when disposed of. FE of date of disposal + 5 years for school districts; FE of date of disposal + 3 years for other governments. Retention Note: Review before disposal; property history cards documenting the original construction and additions to or renovations of structures may merit PERMANENT retention for historical reasons. GR1025-05b CAPITAL ASSETS RECORDS Equipment or property cost and depreciation schedules or summaries used for capital outlay budgeting or financial or budget control purposes. FE + 5 years for school districts; FE + 3 years for other governments.
Schedule%20GR%20Revised%205th%20-%20Effective%202016-04-17.docx