Tax
Deferred Taxes
You destroy this in office after 10 years or two revaluation cycles, whichever occurs first.
STAFF MEETINGS FILE
a) Retain in office records with historical value permanently. b) Destroy in office remaining records after 1 year.
COMPLAINTS: ALL SERVICE AREAS Includes complaints received from clients and citizens concerning specific service areas.
a) Destroy in office records concerning unsubstantiated complaints after 1 year. b) Transfer records concerning substantiated complaints to appropriate service case management file.
You should store old records in the following locations:
Public records are public property. Though we encourage agencies to find places to store records that do not take up too much valuable office space, the selected space should be dry, secure, and free from pests and mold. Your office must ensure that records stored away from your main office area are well protected from natural and man-made problems while remaining readily available to your staff and the public
VALUATION AND TAXES
What is destroy in office 10 years or two revaluation cycles, whichever occurs first.
Four Ways to Destroy Records
1) burned, unless prohibited by local ordinance; 2) shredded, or torn so as to destroy the record content of the documents or material concerned; 3) placed in acid vats so as to reduce the paper to pulp and to terminate the existence of the documents or materials concerned; 4) sold as waste paper, provided that the purchaser agrees in writing that the documents or materials concerned will not be resold without pulverizing or shredding the documents so that the information contained within cannot be practicably read or reconstructed. The provision that electronic records are to be destroyed means that the data, metadata, and physical media are to be overwritten, deleted, and unlinked so that the data and metadata may not be practicably reconstructed. The data, metadata, and physical media containing confidential records of any format are to be destroyed in such a manner that the information cannot be read or reconstructed under any means. .
WORKER DAILY REPORT OF SERVICES TO CLIENTS (DAY SHEETS)
Records may be destroyed on a fiscal year basis when the office is notified by Department of Health and Human Services - Office of the Controller that specific records are released from all audits, reports, or other official actions.1
You found some really old records. What should you do with them?
Call a Records Management Analyst. We will help you examine the records and assess their historical value.
(919) 814-6900.
RELEASE AND REFUND RECORDS: REAL OR PERSONAL PROPERTY
a) Destroy in office release and refund monthly reports 1 year from date of submission. b) Destroy in office all remaining records 3 years after final settlement.
VEHICLE REGISTRATION CARDS
Destroy in office when superseded.
CHILD SUPPORT SERVICES CASE MANAGEMENT RECORDS
Destroy in office 3 years after case is closed. 1
Legal Opinions/Legal Records
Permanently
REVALUATION RECORDS
Destroy in office after 10 years or two revaluation cycles, whichever occurs first
PUBLIC BODIES: MINUTES
) Retain in office permanently official minutes of the governing board and its subsidiary boards as well as all attachments necessary to understand the body’s actions. b) The official minutes of advisory boards may be destroyed only upon approval by the State Archives of North Carolina. The State Archives reserves the right to designate the minutes of any advisory board as permanent. c) Destroy in office minutes of committees or subcommittees when reference value ends, if the minutes or actions and decisions of the committee are entered as part of the minutes of the parent board. If minutes or actions and decisions of the committee or subcommittee in question are not entered as part of the minutes of the parent board, the State Archives reserves the right to designate the minutes as permanent.±
FOSTER CARE AND CHILD PLACEMENT SERVICES CASE MANAGEMENT RECORDS
Specific records within a case file may be destroyed on a fiscal year basis when the office is notified by Department of Health and Human Services - Office of the Controller that the records are released from all audits, reports, or other official actions.1
TRAVEL REIMBURSEMENTS
Destroy in office after 5 years.
DELINQUENT TAXPAYER RECORDS: REAL OR PERSONAL PROPERTY
Destroy in office after 10 years.
DONATIONS AND SOLICITATIONS
a) Destroy in office records supporting approved donations 1 year after payment. b) Destroy in office rejected applications after 30 days
MEDICAID: ADULT CASE MANAGEMENT RECORDS
a) Active cases 1. Destroy in office records not listed in the description to the left 10 years from the date of submission of the annual financial report of the relevant fiscal year if no litigation, claim, fiscal and/or program audit, or other official action involving the record has been initiated before the expiration of the 10 year period.1 2. If action has been initiated, destroy in office records not listed in the description to the left 10 years after completion of action and resolution of issues involved.1 b) Closed cases 1. Destroy in office closed files 10 years from date of submission of the final revised annual financial report for the year in which the case was closed if no litigation, claim, fiscal and/or program audit or other official action involving the record has been initiated.1 2. If action has been initiated, destroy records in office 10 years after completion of action and resolution of issues involved.1
CONTRACTS, LEASES, AND AGREEMENTS
a) Retain in office contracts and agreements with historical value permanently. b) Destroy in office sealed contract records 10 years after expiration of contract.* c) Destroy in office all records related to capital improvement contracts and business associate agreements 6 years after completion, termination, or expiration.* d) Destroy in office records documenting restrictions and compliance with license and copyright provisions for products and services purchased by the agency 1 year after superseded or obsolete.* e) Destroy in office all other contracts and agreements 3 years after completion, termination, or expiration.*