Managing Records: General Retention and Disposition Schedule

General Schedule: Part 2

New and revised items are indicated by an asterisk (*) preceding the item number

Facilities Management

Fiscal Operations

Forms Management

 

FACILITIES MANAGEMENT

Facilities management encompasses the operation and maintenance of buildings or other facilities, including residential facilities, owned or leased by New York State.  Facilities management includes fixed (capital) assets management, building and grounds maintenance, space planning and allocation, and parking assignment and control.

Records Not Covered:  Records created by the Office of General Services (OGS) that document its facility management or records created by the Office of the State Comptroller (OSC) in the performance of audits related to fixed assets management.  Records that document the construction and major rehabilitation of buildings and other structures are also not covered by this schedule and must be scheduled separately.

*90274  Fixed Assets Inventory Files
Agency copies of records documenting purchase and ownership of property meeting criteria for fixed (capital) assets as defined by the Statewide Fixed (Capital) Assets Accounting System under Section 2.2 of Public Lands Law.  Fixed assets include but are not limited to

  • all land
  • land improvements costing over $100,000
  • all buildings
  • all building renovations costing over $100,000
  • equipment costing over $40,000
  • infrastructure costing over $1,000,000.

This series typically includes all input forms supplied by agencies to OGS, or, when data is supplied in electronic form, copies of data input documents, as well as copies of purchase orders, vouchers, surplus property forms, or other records related to the purchase and disposition of property.

Minimum Retention and Disposition:  Destroy 3 fiscal years after disposal of associated property.

Justification:  The Statewide Fixed Assets Accounting Systems Procedures Manual requires that agencies retain these records until the disposition of the associated property plus an additional 3 years to conform with normal accounting procedures.  This retention period satisfies OSC audit requirements.

90275  Agency Copies of Fixed Assets Update Reports
Agency copies of computer-generated reports sent by OGS to agencies documenting changes to assets under the Statewide Fixed Assets Accounting System.

Minimum Retention and Disposition:  Destroy after receipt of updated Fixed Assets Report from OGS.

Justification:  These records have no value to an agency once superseded by an updated report.

90276  Agency Copies of Fixed Assets Reinventory Reports
Reports issued by OGS to agencies every 2 years detailing all agency fixed assets currently documented in the Statewide Fixed Assets Accounting System.

Minimum Retention and Disposition:  Destroy 3 years after report is superseded by new report.

Justification:  These reports may be used by OSC during audits of agency fixed assets management programs.

*90277  Facility Maintenance Work Order Files and Logs
Agency records documenting requests from facility tenants (both within and outside of the agency) for facility and physical plant system (heating, ventilation, air conditioning) maintenance work and records of work completed.

Minimum Retention and Disposition:  Destroy 3 years after completion of work.

Justification:  This retention period ensures that these files will be available in the event of personal injury actions.
 
Note:  Before disposing of these records, agencies must ensure that no legal actions have been initiated which might require access to them.  If a case-by-case review of files is impractical, the Office of the Attorney General advises retaining the records an additional 3 months beyond the minimum retention period.

90278  Applications for Use of Facilities and Schedules
Agency records documenting requests to use facilities (e.g., meeting rooms) and the schedules resulting from those requests.

Minimum Retention and Disposition:  Destroy at end of calendar year.

Justification:  Applications and schedules have no administrative value after facility has been used.

*90279  Physical Plant Maintenance/Operations Reference Drawings and Files
Copies of architectural and engineering drawings and fixed equipment manuals used for reference in building operation and maintenance.

Minimum Retention and Disposition:  Destroy 3 years after superseded or after the replacement or disposal of the equipment.

Justification:  This retention period ensures that these records will be available in the event of personal injury actions.

Records Not Covered:  Original or unique copies of as-built and shop drawings that document construction and major rehabilitation of structures should be separately scheduled by the responsible program unit.  While OGS holds official plans and designs of most state facilities, individual agencies may hold some unique records warranting long-term retention or transfer to the State Archives.

Note:  Before disposing of these records, agencies must ensure that no legal actions have been initiated which might require access to them.  If a case-by-case review of files is impractical, the Office of the Attorney General advises retaining the records an additional 3 months beyond the minimum retention period.

*90280  Tenant Records
Agency records documenting negotiations for and completion of leases for office space and other facilities, records of subsequent communications with landlords, and other records related to tenancy.  These records typically include copies of leases, correspondence, lease approvals from control agencies, copies of fiscal documents, and requests for maintenance or repairs.

Minimum Retention and Disposition:  Destroy 6 years after expiration of lease or final payment, whichever is later.

Justification:  This retention period satisfies the statute of limitations on litigation involving contracts (Section 213 of the Civil Practice Law and Rules).

Note:  Before disposing of these records, agencies must ensure that no legal actions have been initiated which might require access to them.  If a case-by-case review of files is impractical, the Office of the Attorney General advises retaining the records an additional 3 months beyond the minimum retention period.

*90281  Lease Files
Leases for agency-owned property leased to public or private organizations and individuals and records of administration of the terms of the leases.  These records typically include copies of leases, related correspondence, copies of fiscal documents, and requests for maintenance or repairs.

Minimum Retention and Disposition:  Destroy 6 years after expiration of lease or final payment, whichever is later.

Justification:  This retention period satisfies the statute of limitations on litigation involving contracts (Section 213 of the Civil Practice Law and Rules).

Note:  Before disposing of these records, agencies must ensure that no legal actions have been initiated which might require access to them.  If a case-by-case review of files is impractical, the Office of the Attorney General advises retaining the records an additional 3 months beyond the minimum retention period.

90282  Space Allocation Planning Files
Agency space allocation plans and related documentation, including copies of requests, estimates of space, justification of needs, specifications, copies of building diagrams, floor layouts, and supporting documentation from agencies to OGS for allocation of space in facilities operated by OGS.

Minimum Retention and Disposition:  Destroy when space plan is implemented, revised, or cancelled.

Justification:  Records are no longer needed after space allocation plans have been implemented, revised, or cancelled.

*90283  Space Assignment Files
Agency copies of requests for space from program units, specifications, building diagrams, floor layouts, justifications, records of actual assignment of space to program unit, and master building directories.

Minimum Retention and Disposition:  Destroy when a space assignment is terminated.

Justification:  Records of space assignments are not needed after space has been reassigned.

90284  Parking Permit Application Files
Applications for agency-controlled parking spaces and waiting lists.

Minimum Retention and Disposition:  Destroy 6 months after parking space is assigned and the employee is registered.

Justification:  These records should be retained for the indicated period in case of employee grievances.

90285  Parking Permit Assignment Records
Records of assignments of agency-controlled parking spaces, including name of authorized user, permit number, and location of assigned space.

Minimum Retention and Disposition:  Destroy 6 months after permit is cancelled or superseded by a new permit.

Justification:  These records should be retained for the indicated period in case of employee grievances.

*90286  Physical Plant Systems Monitoring and Inspection Records
Records documenting the operation and inspection of facility heating, ventilation, energy consumption and monitoring, fire suppression, air conditioning, water, electrical, and mechanical systems, including but not limited to meter readings, steam pressure logs, fixed equipment (e.g., elevators and mechanical doors) inspection reports, and heating fuel consumption recordings.

Minimum Retention and Disposition:  Destroy 3 years after creation.

Justification:  These records may be required for program audits by the Office of the State Comptroller.  Also, they may be required for use as evidence in personal injury suits related to system failure or malfunction (Section 214 of the Civil Practice Law and Rules).

Note:  Before disposing of these records, agencies must ensure that no legal actions have been initiated which might require access to them.  If a case-by-case review of files is impractical, the Office of the Attorney General advises retaining the records an additional 3 months beyond the minimum retention period.

90287  Facility Management Subject Files
Records used to support agency facility management programs, arranged by subject, and consisting of correspondence, memoranda, reports, manuals, copies of policies and procedures, and related records pertaining to maintenance and use of facilities.

Minimum Retention and Disposition:  Destroy when obsolete or superseded.

Justification:  These records have no legal or fiscal value.

Note:  Agencies should not use this item for records which are covered by separate authorizations in this schedule.

*90375  Contractors’ Certified Payrolls
Records of certified payrolls filed with state agencies by contractors and sub-contractors relating to public-work projects, including correspondence and associated documents.

Minimum Retention and Disposition:  Destroy 3 years after contract completion.

Justification:  These records must be retained for the indicated period pursuant to Section 220 (3-a) of Labor Law.

 

FISCAL OPERATIONS

Fiscal operations encompasses most activities undertaken by agencies to manage, account for, collect, and expend funds.  Records Disposition Authorizations for this section are subdivided into five functional areas as follows:

  • Fiscal Administration
  • Purchasing/Claims and Payments
  • Revenue and Collections
  • Accounting Reports (New York State Accounting System)
  • Bank Transactions.

Records related to budget preparation or payroll are covered in other sections of this schedule.

Control Agencies:  The State Comptroller is the chief fiscal officer for New York State government and heads the Office of the State Comptroller (OSC).  OSC audits agencies, oversees the State Finance Law, and prescribes methods of bookkeeping, filing, and rendering accounts.  The Division of the Budget (DOB) oversees agency budget preparation and must preapprove the expenditure of allocated funds by agencies.  The Office of General Services (OGS) operates a centralized contracting service for purchases of common goods and services by agencies.

Records Not Covered:

  • Records created or maintained by control agencies (e.g., OSC, DOB, or OGS) that are used to carry out or document government-wide approval, control, audit, or oversight responsibilities.
  • General ledgers, general journals, and “books of original entry.”  The retention periods for these records will vary from agency to agency depending on the nature of the accounts documented in the records.  In addition, some records may contain information of long-term value on accounts and expenditures.  These records should be evaluated by the State Archives prior to destruction.
  • Records related to capital construction.  These records may have longer retention periods than other fiscal records.  For example, contracts and related records which document the design and construction of a structure generally should be maintained for the life of the structure plus 3 years to protect an agency against tort claims.
  • Records related to the acquisition or sale of real property.  Contracts and related records involving the state's rights in or title to real property, the rents or profits therefrom, or a citizen's real property claims by virtue of Letter Patent or a grant from the state, have a statute of limitations on a claim against such a contract of twenty years after expiration (CPLR, sec. 211 (c) and (d)).  This statute of limitation exceeds the "6 years after expiration of contract" statute of limitation applied to most other contracts.  Moreover, some fiscal records related to the acquisition or sale of real property may contain information of long-term value for research purposes.  These records must be scheduled separately and should be evaluated by the State Archives before destruction.
  • Records that document the receipt, management, and/or expenditure of federal funds and which are subject to specific federal retention requirements longer than the retention periods authorized in this schedule.  These records must be scheduled separately to meet federal retention requirements.

 

FISCAL ADMINISTRATION
Fiscal administration includes agency fiscal policy development and implementation, ensuring compliance with state fiscal policies and procedures, reporting financial status and activities, reconciling accounts, and responding to audits.

90100  General Subject and Correspondence Files
Records used to support general agency fiscal management (usually arranged alphabetically by subject), including correspondence, memoranda, and reports pertaining to budget preparation, purchasing, general fiscal matters, and internal fiscal policies and procedures.

Minimum Retention and Disposition:  Destroy 3 fiscal years after creation.

Justification:  This retention ensures that any supporting material for audits is retained and allows weeding of obsolete and superseded records on a 3-year cycle.  Agencies may wish to keep certain records in this series longer than the legal minimum.

Note:  Agencies should not use this item for records which are covered by separate authorizations in this schedule.

90101  State Fiscal Policies and Procedures Records
Memoranda, rules, orders, procedural instructions, regulations, bulletins, notices, and any other instructions issued by OSC, DOB, OGS, or other control agencies which are directive in nature or explain policies or procedures relating to the fiscal and administrative responsibilities of an agency's fiscal office.

Minimum Retention and Disposition:  Destroy after superseded or obsolete.

Justification:  DOB, OSC, OGS, and other control agencies maintain the record copy of these records for an extended retention period.  Once a policy or procedure is superseded or obsolete it has no value to an agency.

Records Not Covered:  Record copies of policies and procedures maintained by DOB, OSC, OGS, or other control agency.

90102  Budget Certificates of Approval  
Certificates issued by DOB authorizing the expenditure of allocated funds.

Minimum Retention and Disposition:  Destroy 2 fiscal years after lapse of funds.

Justification: These records are actively referenced in the agency budget unit for up to 2 years after the lapse of funds.

90103  Routine Internal Status and Activity Reports
Internal statistical and narrative reports created by an agency on the routine operations and functions of a fiscal office, including weekly, monthly, and quarterly reports used for operations, management analysis, and planning. 

Minimum Retention and Disposition:  Destroy after report is updated, superseded, or obsolete.

Justification:  Most reports have limited value after they are superseded or updated.  Agencies may choose to retain selected summary reports longer to track operational trends or for planning.

Records Not Covered:  All audit reports, reports generated by the New York State Accounting System, and reports created outside the agency.

90104  Nonroutine Financial Reports and Studies
Reports and studies created for fiscal, accounting, and administrative review or analysis by the agency, another state agency, a federal agency, or an external party, including equity and escrow reports, fringe benefit studies, facility usage reports, cost comparison studies, sales reports, investment practice studies, and other special reports or studies.

Minimum Retention and Disposition:  Destroy 3 fiscal years after creation.

Justification:  Records are maintained for audit purposes, as well as for budget and long-range financial planning.  Some reports have reference value beyond the 3-year retention period and may be retained longer.

Records Not Covered:  This item does not cover audit reports or New York State Accounting System reports.

*90105  Audit Reports, Responses and Work Papers
Agency copies of audit reports created by OSC, agency internal auditors, and other state, federal, or private agencies that monitor, examine and verify the accounts and fiscal affairs of an agency, and agency responses.  Also includes work papers for agency internal audits.

Minimum Retention and Disposition:  Destroy reports and responses 3 fiscal years after the issuance of the report.  Destroy work papers 1 year after completion of report.

Justification:  After 3 years, audit reports normally become obsolete for administrative purposes.  Agencies may want to keep audit reports for longer than the minimum retention period for reference and administrative purposes.  Work papers can be used for reference for 1 year following completion of report.

Records Not Covered:  Official copies created by OSC or other control agencies in performing their auditing function.  Also does not cover audit reports and responses which are subject to longer retention requirements of federal or other funding agencies.  Agencies should submit separate disposition requests for any records subject to longer retention requirements.

90106  Reconciliation Work Papers
Intermediate fiscal records of receipts and disbursements used to reconcile accounts, including spreadsheets, proof sheets or trial balance worksheets, abstracts of receipts, disbursements, or claims, and other supporting documents.

Minimum Retention and Disposition:  Destroy 3 fiscal years after creation.

Justification:  These records are retained for audit purposes.

PURCHASING/CLAIMS AND PAYMENTS
This section covers all contract and non-contract records related to purchases of goods and services or payment of claims, except for records of contracts related to capital construction or land purchases.

*90126  Purchase/Accounts Payable Records Related to Agency-Let Contracts
Records related to the purchase of goods and services which require a contract, including purchase requisitions and justifications, vendor solicitations, requests for proposal, price quotations, contracts, leases, bonds, bid proposals, specifications, procurement and procurement contact records, purchase orders, receipts and other payment history records, invoice requests, merchandise receipts, vendor invoices, agency vouchers, service reports, and other supporting documentation.  Also includes records used by an agency accounts payable/claims office to track and monitor the claims and payment process on a daily basis, including manual and automated logs, registers, listings, and related records.

Minimum Retention and Disposition:  Destroy 6 years after expiration of related contract or final payment, whichever is later.

Justification:  An agency's record copy of an agency-let contract file, including supporting documentation, must be maintained for 6 years after expiration of the contract to satisfy the statute of limitations on litigation involving a contract (Civil Practice Law and Rules, Article 2-213) and to satisfy OSC's audit requirements.  OSC also maintains copies of contracts for 6 years and copies of contract-related invoices and vouchers for a minimum of 10 years.  However, important supporting documentation is only maintained by agencies.
 
Records Not Covered:  Requisitions, receipts and related purchase and payment history records for purchases which do not require agency-let contracts are covered by item #90127.  Also, OSC copies of contracts, OGS-let term (centralized) contracts, real property acquisitions or sales contracts, and capital construction contracts are not included in this item and are not covered by this schedule.  Agencies should schedule real property acquisitions and sales and capital construction records separately.

Note:  Before disposing of these records, agencies must ensure that no legal actions have been initiated which might require access to them.  If a case-by-case review of files is impractical, the Office of the Attorney General advises retaining the records an additional 3 months beyond the minimum retention period.

*90127  Purchase/Accounts Payable Records Not Related to Agency-Let Contracts
Records related to the purchase of goods and services which do not require a contract, including purchase requisitions and justifications, vendor solicitations, requests for proposal, price quotations, procurement record checklists, purchase orders, receipts and other payment history records, invoice requests, merchandise receipts, vendor invoices, agency vouchers, service reports, purchase order logs, requisition logs, reports showing encumbrance of funds, and other supporting documentation. Also includes records used by an agency accounts payable/claims office to track and monitor the claims and payment process on a daily basis, including manual and automated logs, registers, listings, and related records.

Minimum Retention and Disposition:  Destroy 3 fiscal years after completion of purchase, including delivery of goods and services and payment.

Justification:  Purchase requisitions and orders are used for up to 3 fiscal years to develop new purchases, to track purchasing trends, for agency internal audits and to satisfy OSC's audit requirements.

Records Not Covered:  Requisitions, orders, and related purchase and payment history records for purchases which require agency-let contracts are covered by item #90126.

*90376  Vendor and State Contracts Reference Files
Information on supplies, equipment, computer hardware and software, and other products and their vendors, including price lists, vendor evaluations and related records.

Minimum Retention and Disposition:  Destroy after records are no longer needed for reference.

Justification:  These records have no value once they are no longer needed for reference purposes.

Records Not Covered:  Master copies of state contracts are retained by OGS.

*90367  Cancelled Bids File
Agency records pertaining to bids for goods or services which were cancelled without an award being made.  Records include purchase requisitions and justifications, vendor solicitations, requests for proposals (RFPs), price quotations and related records.

Minimum Retention and Disposition: Destroy 1 year after award of contract for subsequent procurement of the same goods or services, or 1 year after agency decision to not purchase such goods or services.

Justification:  Records have no administrative value after retention period.

Records Not Covered:  Records of bids (successful and unsuccessful) for which awards were made should be disposed based on items #90126 and #90127.

*90119  Employee Travel Payment Files
Records of employees' requests for reimbursement or payment of expenses for state-related travel, including encumbrance records, requests for travel advance, travel vouchers, justifications, and various supporting records.

Minimum Retention and Disposition:  Destroy 3 fiscal years after payment or overpayments are returned by the employee, whichever is later.

Justification: This series is kept 3 years after payment to meet OSC's audit requirements and the statute of limitations for actions involving nonpayment of money collected on execution (Civil Practice Law and Rules, Article 2-214).  OSC maintains the record copy of the vouchers in this series for 6 years.

Note:  Before disposing of these records, agencies must ensure that no legal actions have been initiated which might require access to them.  If a case-by-case review of files is impractical, the Office of the Attorney General advises retaining the records an additional 3 months beyond the minimum retention period.

REVENUE AND COLLECTIONS
This section covers records related to billing, receipt of funds, and management/disposition of funds received by an agency.

90120  Revenue Accounting (Billing and Accounts Receivable) Records
Revenue accounting records of billing, receipt, and subsequent disposition of monies, including bills, invoices, cash receipts records, cash disbursement records, cashier's reports, refunds of appropriations, reports of monies received, reports of revenue transfers, transmittals, master control records, journal vouchers, and other related records.

Minimum Retention and Disposition:  Destroy 3 fiscal years after receipt of funds.

Justification: Revenue accounting records are retained by an agency 3 years to satisfy OSC's audit requirements.  OSC maintains "reports of revenue" for 5 years.

Records Not Covered:  This records series is not applicable to agencies established as collection agencies or engaged in revenue/collection activities as a significant part of their function (e.g., Department of Taxation & Finance, Division of the Lottery, and certain operations of Department of Motor Vehicles).  Bank account records are covered by items #90124 and #90125.


ACCOUNTING REPORTS (NEW YORK STATE ACCOUNTING SYSTEM)
OSC operates a centralized system to account for all receipts and expenditures of agency funds.  This system regularly generates reports to provide agencies with information about the status of their fiscal accounts.

*90121  Accounting/Fiscal Status Reports
Accounting and fiscal reports generated from OSC's New York State Accounting System reflecting the status of appropriations/segregations, expenditures, disbursements, and receipts of an agency.

Minimum Retention and Disposition:  Destroy after report is superseded or becomes obsolete.

Justification:  Reports have minimal administrative value after they are updated or superseded by the latest report.  The New York State Accounting System User Procedure Manual instructs agencies to “retain the most recent copy of all accounting reports received from the Central Accounting System” and to “retain all other reports at your discretion, ensuring that accounting data is available for budget preparation, financial analysis, and audit of Federal and other grants.”

Records Not Covered:  End of fiscal year status reports and daily journal reports (see items #90122 and #90123).  This item should not be used for records of public benefit corporations and public authorities that are not part of OSC’s New York State Accounting System.

*90122  End of Fiscal Year Status Reports
Includes five end-of-year status reports generated from the New York State Accounting System as follows:

BUD 049  Appropriation/Segregation Accounts Including Lapse
BUD 060  Cost Center Status by Segregation
CTL 470  Expenditure Analysis
LED 010  Appropriation/Segregation Ledger Abstract
LED 040  Fund/Subfund Ledger.

Minimum Retention and Disposition:  Destroy 3 fiscal years after year covered by report.

Justification:  The New York State Accounting System User Procedure Manual instructs agencies to "Retain the fiscal year-end copies of the following reports (BUD049, BUD060, CTL470, LED010, and LED040) for three years for post-audit purposes."

Records Not Covered:  Records of public benefit corporations and public authorities that are not part of OSC’s New York State Accounting System.

*90123 Daily Journal Reports
Includes eight journal reports generated from the New York State Accounting System as follows:

JRN 010  Revenue Journal
JRN 020   Appropriation Journal
JRN 030   Segregation Journal
JRN 040   Refund of Appropriation Expenditure Journal
JRN 050   Encumbrance Journal
JRN 060   Expenditure Journal
JRN 070   Expenditure Adjustment Journal
JRN 080   Disbursement Journal.

Minimum Retention and Disposition:  Destroy 6 months after receipt of report.

Justification:  The New York State Accounting System User Procedure Manual instructs agencies to "Retain daily journals (JRN010 through JRN080) for six months to provide an audit trail (with the LED010 and LED040) to accounting transactions and source documents."

Records Not Covered:  Records of public benefit corporations and public authorities that are not part of OSC’s New York State Accounting System.


BANK TRANSACTIONS
Many agencies hold separate accounts with banks and other financial institutions to manage funds outside of the New York State Accounting System.

90124  Revenue Bank Account Files
Records of bank transactions for revenue or income accounts, including bank statements, deposit slips, summaries of the status of accounts, uncollectable checks, balances of funds over a specified period, and other records related to the routine revenue or collected monies of an agency.

Minimum Retention and Disposition:  Destroy 3 years after the end of the fiscal year.

Justification:  Records are retained for 3 years to satisfy OSC audit requirements.

Note:  Agencies should maintain documentation on uncollected obligations, including copies of uncollected checks, as part of item #90120, Revenue Accounting (Billing and Accounts Receivable) Records.

90125  Payment Bank Account Files
Records of bank transactions for payments, including bank statements, listings of deposits, cancelled checks, cancellations of payment, bank reconciliations, check stubs, bad check advices, schedules of outstanding checks, other back-up statements and documents, and other records reflecting the status of an agency's accounts relating to petty cash, travel expenses, and escrow payments.

Minimum Retention and Disposition:  Destroy 3 fiscal years after payment, except schedules of outstanding checks should not be destroyed until those checks are written off to the general fund and relevant identifying information is submitted to the Office of the State Comptroller.

Justification:  Records are maintained for 3 fiscal years after payment to satisfy OSC audit requirements.  Outstanding checks are written off to the general fund pursuant to Section 102 of State Finance Law.

 

FORMS MANAGEMENT

Forms management involves agency activities to control, standardize, design, create, and monitor use of forms.

90288  Forms History Files
Records created and maintained to control the creation, design, printing, use, and revision of agency forms and documentation of the forms review and approval process.  These records typically include program unit requests for preparation of forms, memoranda and other records concerning forms design and use, draft forms, a record copy of each form created by the agency, and related records.

Minimum Retention and Disposition:  Destroy 2 years after the form is discontinued.

Justification:  Agencies may refer to forms history files for up to 2 years after a form is discontinued to plan revisions of current forms or to reinstate a discontinued form.

90289  Forms Inventory Records
Inventories of agency forms used to control the creation, use, and proliferation of forms.

Minimum Retention and Disposition:  Destroy when superseded by an updated inventory.

Justification:  Outdated forms inventories have no legal, fiscal, or administrative value.

90290  Forms Management Program Subject Files
Records used to support the administration of an agency forms management program, arranged by subject, and consisting of correspondence, memoranda, reports, guidelines, articles, vendor literature, studies, copies of internal policies and procedures, and related records on forms design, management, and control.

Minimum Retention and Disposition:  Destroy when obsolete or superseded.

Justification:  These records have no legal or fiscal value.

Note:  Agencies should not use this item for records which are covered by separate authorizations in this schedule.


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