TITLE 1 GENERAL GOVERNMENT ADMINISTRATION
CHAPTER 15 GENERAL RECORDS
RETENTION AND DISPOSITION SCHEDULES (GRRDS)
PART 5 GRRDS,
GENERAL FINANCIAL SCHEDULE (INTERPRETIVE)
1.15.5.1 ISSUING
AGENCY: [New Mexico Commission of Public Records] – State
Records Center and Archives
[8-8-96; 1.15.5.1 NMAC - Rn, 1 NMAC 3.2.90.1, 10/01/2000]
1.15.5.2 SCOPE: general
financial records.
[8-8-96; 1.15.5.2 NMAC - Rn, 1 NMAC 3.2.90.2, 10/01/2000]
1.15.5.3 STATUTORY
AUTHORITY: Section 14-3-6 NMSA 1978. Administrator:
duties. The administrator shall establish a records management
program for the application of efficient and economical management
methods to the creation, utilization, maintenance, retention, preservation
and disposal of official records. The administrator shall establish
records disposal schedules for the orderly retirement of records
and adopt regulations necessary for the carrying out of the public
records act. Records disposal schedules shall be files with the
librarian of the supreme court library, and shall not become effective
until thirty days after the filing date.
[8-8-96; 1.15.5.3 NMAC - Rn, 1 NMAC 3.2.90.3, 10/01/2000]
1.15.5.4 DURATION: permanent
[8-8-96; 1.15.5.4 NMAC - Rn, 1 NMAC 3.2.90.4, 10/01/2000]
1.15.5.5 EFFECTIVE
DATE: July 13, 1998
[8-8-96; 1.15.5.5 NMAC - Rn, 1 NMAC 3.2.90.21, 10/01/2000]
1.15.5.6 OBJECTIVE:
A. To
establish a records management program for the application of and
efficient and economical management methods to the creation, utilization,
maintenance, retention, preservation and disposal of official records
(Section 14-3-6 NMSA 1978).
B. To
establish records disposal schedules for the orderly retirement of
records and adopt regulations necessary for the carrying out of the
public records act (Section 14-3-6 NMSA 1978).
[8-8-96; 1.15.5.6 NMAC - Rn, 1 NMAC 3.2.90.6, 10/01/2000]
1.15.5.7 DEFINITIONS
A. Administrator: "Administrator" means
the state records administrator. (Section 14-3-2, NMSA 1978)
B. Agency: "Agency" means
any state agency, department, bureau, board, commission, institution
or other organization of the state government, the territorial government
and the Spanish and Mexican governments in New Mexico. (Section 14-3-2,
NMSA 1978)
C. Audit: A
periodic examination of an organization to determine whether appropriate
procedures and practices are followed.
D. Commission: "Commission" means
the state commission of public records. (Section 14-3-2, NMSA 1978)
E. Pending
litigation: A proceeding in a court of law whose
activity is in progress but not yet completed.
F. Record
destruction: The process of totally obliterating
information on records by any method to make the information unreadable
or unusable under any circumstances.
G. Records
management: The systematic control of all records
from creation or receipt through processing, distribution, maintenance
and retrieval, to their ultimate disposition.
H. Records
retention period: The period of time during which
records must be maintained by an organization because they are
needed for operational, legal, fiscal, historical or other purposes.
I. Records
retention schedule: A document prepared as part
of a records retention program that lists the period of time for
retaining records.
J. Public
records: "Public records" means all books, papers,
maps, photographs or other documentary materials, regardless of
physical form or characteristics, made or received by any agency
in pursuance of law or in connection with the transaction of public
business and preserved, or appropriate for preservation, by the
agency or its legitimate successor as evidence of the organization,
functions, policies, decisions, procedures, operations or other
activities of the government, or because of the informational and
historical value of data contained therein. (Section 14-4-2, NMSA
1978)
K. Non-records: Library
or museum material of the state library, state institutions and state
museums, extra copies of documents reserved only for convenience
of reference and stocks of publications and processed documents are
non-records. (Section 14-3-2 C, NMSA 1978). The following specific
types of materials are non-records: extra copies of correspondence;
documents preserved only for convenience of reference; blank forms/books
which are outdated; materials neither made nor received in pursuance
of statutory requirements nor in connection with the functional responsibility
of the officer/agency; preliminary and non-final drafts of letters.
reports and memoranda which may contain or reflect the working or
deliberative process by which a final decision or position of the
agency, board, department or subdivision thereof is reached: shorthand
notes, steno tapes, mechanical recordings which have been transcribed,
except where noted on agency retention schedules; routing and other
interdepartmental forms which are not significant evidence of the
activity concerned and do not otherwise have value as described above;
stocks of publications already sent to archives and processed documents
preserved for
supply purposes only; form and guide letters, sample letters, form
paragraphs; subject files, including copies of correspondence, memoranda,
publications, reports and other information received by agency and
filed by subject (also referred to as reading files or information
files). [See also Item No. 1.15.2.101 of Records Retention
and Disposition Schedule for General Administrative Records (1.15.2
NMAC filed 10/01/2000).]
[5-19-97; 8-8-96; 1.15.5.7 NMAC - Rn, 1 NMAC 3.2.90.7, 10/01/2000]
1.15.5.8 INSTRUCTIONS:
A. For
records of an administrative nature, refer to the Records Retention
and Disposition Schedule for General Administrative Records, 1.15.2
NMAC.
B. For
records of a financial nature, refer to the Records Retention and
Disposition Schedule for General Financial Records, 1.15.4 NMAC.
C. For
records of a personnel nature, refer to the Records Retention and
Disposition Schedule for General Personnel Records, 1.15.6 NMAC.
D. For
records of a medical nature, refer to the Records Retention and Disposition
Schedule for General Medical Records, 1.15.8 NMAC.
E. Retention
periods shall be extended until six months after all current or pending
litigation, current claims, audit exceptions or court orders involving
a record have been resolved or concluded.
F. The
descriptions of files are intended to be evocative, not complete.
For example, there will always be some documents that are filed in
a file that are not listed in the description, and similarly, not
every file will contain an example of each document listed in the
description.
G. Confidentiality
is denoted as "-C-". Not all materials in a file may be confidential.
Refer to NOTE. Where portions of file may be confidential, refer
to legal counsel for agency.
H. Access
to confidential documents and/or confidential files shall be only
by authorization of agency or Attorney General and/or by court order,
unless otherwise provided by statute. Release of confidential documents
to law enforcement and other government agencies, shall only be upon
specific statutory authorization or court order.
I. All
records, papers or documents may be photographed, microfilmed, microphotographed
or reproduced on film. Such photographs, microfilms, photographic
film or microphotographs shall be deemed to be an original record
for all purposes, including introduction in evidence in all courts
or administrative agencies. (Section 14-1-5, 14-1-6 NMSA 1978)
J. Data
processing and other machine readable records. Many paper records
are being eliminated when the information has been placed on magnetic
tapes, disks, or other data processing media. In these cases, the
information on the data processing medium should be retained for
the length of time specified in records retention & disposition
schedules for paper records and should be subject to the same confidentiality
and access restrictions as paper records. When the destruction of
a record is required, all versions of said record shall be electronically
over-written on machine readable media on which it is stored (or
media destroyed). (See also 1.13.7 NMAC: PERFORMANCE GUIDELINES FOR
THE LEGAL ACCEPTANCE OF PUBLIC RECORDS PRODUCED BY INFORMATION TECHNOLOGY
SYSTEMS).
[5-19-97; 8-8-96; 1.15.5.8 NMAC - Rn, 1 NMAC 3.2.90.8, 10/01/2000]
1.15.5.9-100 [RESERVED]
1.15.5.101 BUDGET
WORK PAPERS:
A. Program: budget
records
B. Maintenance
system: [RESERVED]
C. Description: work
papers used in preparing the appropriations request and operating
budget
D. Retention: three
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.10.F101, 07-13-98; 1.15.5.101
NMAC – Rn, 1 NMAC 3.2.90.21.F101, 10/1/2000]
1.15.5.102 BUDGET
APPROPRIATIONS REQUEST:
A. Program: budget
records
B. Maintenance
system: [RESERVED]
C. Description: final
draft of proposed budget
D. Retention: three
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.10.F102, 07-13-98; 1.15.5.102
NMAC – Rn, 1 NMAC 3.2.90.21.F102, 10/1/2000]
1.15.5.103 OPERATING
BUDGET:
A. Program: budget
records
B. Maintenance
system: [RESERVED]
C. Description: printed
copy of annual budget showing projected receipts and expenditures.
D. Retention: three
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.10.F103, 07-13-98; 1.15.5.103
NMAC – Rn, 1 NMAC 3.2.90.21.F103, 10/1/2000]
1.15.5.104 BUDGET
ADJUSTMENT REQUESTS:
A. Program: budget
records
B. Maintenance
system: [RESERVED]
C. Description: standard
form for the revision of an approved operating budget detailing money
amounts by line item with explanation and justification.
D. Retention: three
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.10.F104, 07-13-98; 1.15.5.104
NMAC – Rn, 1 NMAC 3.2.90.21.F104, 10/1/2000]
1.15.5.105 BUDGET
STATUS REPORT, MONTHLY:
A. Program: budget
records
B. Maintenance
system: [RESERVED]
C. Description: report
generated by finance department listing approved budget by category
and line item. Information includes budget adjustments, amounts expended,
encumbrances outstanding, unencumbered balance, etc.
D. Retention: three
years after close of fiscal year in which created; . Retention extended
to 10 years 6/2403 by City Clerk Shirley Clark, at request of Accounting
Manager.
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.10.F105, 07-13-98; 1.15.5.105
NMAC – Rn, 1 NMAC 3.2.90.21.F105, 10/1/2000]
1.15.5.106-200 [RESERVED]
1.15.5.201 ASSESSMENTS:
A. Program: revenue
records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning the various levies imposed by statute to fund agency operations.
This is a minimum retention required subject to longer periods listed
specifically in individual retention schedules (i.e., municipality
schedule, county assessor schedule, etc.).
D. Retention: three
years after close of fiscal year in which assessment is paid
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.20.F201, 07-13-98; 1.15.5.201
NMAC – Rn, 1 NMAC 3.2.90.21.F201, 10/1/2000]
1.15.5.202 INVOICES
(AGENCY):
A. Program: revenue
records
B. Maintenance
system: [RESERVED]
C. Description: copies
of invoices used by various offices/departments supplying goods and/or
services. Information includes vendor name and address, date of purchase,
purchase order number, invoice number, items or services purchased,
amounts, total, etc. Copies of department invoices may be filed in
payment invoice file, 1.15.5.204.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
department copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.20.F202, 07-13-98; 1.15.5.202
NMAC – Rn, 1 NMAC 3.2.90.21.F202, 10/1/2000]
1.15.5.203 RECEIPTS:
A. Program: revenue
records
B. Maintenance
system: [RESERVED]
C. Description: department
documents that record the receipt of any form of payment to the government
entity.
D. Retention: three
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.20.F203, 07-13-98; 1.15.5.203
NMAC – Rn, 1 NMAC 3.2.90.21.F203, 10/1/2000]
1.15.5.204 PAYMENT
INVOICE FILES:
A. Program: revenue
records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning the purchase and payment of goods/services provided by
the agency. File may include buyer’s purchase documents, copy
of agency’s invoice, correspondence, memoranda, etc.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
department copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.20.F204, 07-13-98; 1.15.5.204
NMAC – Rn, 1 NMAC 3.2.90.21.F204, 10/1/2000]
1.15.5.205 DEPOSIT
SLIPS:
A. Program: revenue
records
B. Maintenance
system: [RESERVED]
C. Description: receipt
verifying the amount deposited into bank account or deposited with
treasurer.
D. Retention:
(1) Bank
deposit slips: three years after close of fiscal
year in which created
(2) Treasurer’s
deposit slips:
(a) Treasurer’s
copy: three years after close of fiscal year in
which created
(b) Finance
department copy: one year after audit report released
(c) Other
department copy: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.20.F205, 07-13-98; 1.15.5.205
NMAC – Rn, 1 NMAC 3.2.90.21.F205, 10/1/2000]
1.15.5.206 REVENUE
STATUS REPORT, MONTHLY:
A. Program: revenue
records
B. Maintenance
system: [RESERVED]
C. Description: report
generated by finance department listing recap of budget adjustments
by category and line item. Information includes original revenue
estimate, adjusted revenue estimate, actual revenue year-to-date,
unrealized revenue, current month revenues, etc..
D. Retention: three
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.20.F206, 07-13-98; 1.15.5.206
NMAC – Rn, 1 NMAC 3.2.90.21.F206, 10/1/2000]
1.15.5.207 CASH
REPORTS, DAILY:
A. Program: revenue
records
B. Maintenance
system: [RESERVED]
C. Description: report
generated by treasurer showing daily revenues deposited with treasurer
by department.
D. Retention:
(1) Treasurer’s
copy: three years after close of fiscal year in
which created
(2) Finance
department copy: until audit report released
(3) Other
departments copy: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.20.F207, 07-13-98; 1.15.5.207
NMAC – Rn, 1 NMAC 3.2.90.21.F207, 10/1/2000]
1.15.5.208 REVENUE
CONTRACTS AND GRANTS:
A. Program: revenue
records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning contracts and grants received by an agency. Records include
but are not limited to block of contract or grants, negotiated grants,
federal agency grants, etc. Where there is required reporting of
expenditures to a federal agency, retain records for six years after
termination of grant/contract or retain records for five years after
submission of final expenditure report, whichever is longer.
D. Retention: six
years after termination of grant
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.20.F208, 07-13-98; 1.15.5.208
NMAC – Rn, 1 NMAC 3.2.90.21.F208, 10/1/2000]
1.15.5.209-300[RESERVED]
1.15.5.301 VENDOR
FILES:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: files/listings
of vendors with whom agency is currently conducting business.
D. Retention: until
superseded or until information is obsolete
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F301, 07-13-98; 1.15.5.301
NMAC – Rn, 1 NMAC 3.2.90.21.F301, 10/1/2000]
1.15.5.302 REQUISITION
FOR PURCHASE:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: request
forms from the various offices/departments, which describe goods
or services to be ordered by the purchasing department. Information
includes requisition number, department name, delivery location,
today’s date, date goods/services required, item number, quantity,
description, known suppliers, authorizing signature. Requisitions
for purchase may be filed in payment voucher file, 1.15.5.310 NMAC.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
departments copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F302, 07-13-98; 1.15.5.302
NMAC – Rn, 1 NMAC 3.2.90.21.F302, 10/1/2000]
1.15.5.303 PURCHASE
ORDERS (PURCHASE DOCUMENTS):
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: office
copies of purchase orders for goods and services paid for, or for
goods and services yet to be delivered. Information includes vendor
number, project number, date of purchase order, department, vendor
name and address, shipping instruction, quantity ordered, unit of
issue, description of goods/services ordered, general ledger account
number, unit price, extended price, purchasing agent signature, individual
who signs for receipt of goods/services and date received, and notations
regarding any shortages in shipment. This record series includes
both direct and contract purchase orders. Purchase orders may be
filed in payment voucher file, 1.15.5.310 NMAC.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
departments copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F303, 07-13-98; 1.15.5.303
NMAC – Rn, 1 NMAC 3.2.90.21.F303, 10/1/2000]
1.15.5.304 INVOICES
(VENDOR):
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: invoices
submitted by various vendors supplying goods and/or services. Information
includes vendor name and address, date of purchase, purchase order
number, invoice number, items or services purchased, amounts, total,
etc. Vendor invoices may be filed in payment voucher file, 1.15.5.310
NMAC.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
departments copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F304, 07-13-98; 1.15.5.304
NMAC – Rn, 1 NMAC 3.2.90.21.F304, 10/1/2000]
1.15.5.305 CONTRACT/AGREEMENT
FILES:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning contracts let through bid by the purchasing department,
technical/professional service contracts, lease/rental contracts
and agreements, etc. File may include contract/agreement, bid information,
contract/agreement specifications, correspondence, memoranda, etc..
D. Retention:
(1) Finance
department copy: six years after termination of
contract or agreement
(2) Purchasing
department copy: six years after termination of
contract or agreement
(3) Other
department copy: six years after termination of
contract or agreement
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F305, 07-13-98; 1.15.5.305
NMAC – Rn, 1 NMAC 3.2.90.21.F305, 10/1/2000]
1.15.5.306 CONTRACT/AGREEMENT
LOGS:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: lists
of all agency contracts/agreements. Show contract/agreement number,
agreement contractor termination date, type of contract/agreement,
etc.
D. Retention: six
years after termination of contract or agreement
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F306, 07-13-98; 1.15.5.306
NMAC – Rn, 1 NMAC 3.2.90.21.F306, 10/1/2000]
1.15.5.307 BIDS/QUOTES:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: record
of each bid submitted by vendors selling goods and/or services. Information
includes request for quotation, bid spread sheet and bid award letter.
Awarded bid may also be filed in payment voucher file, 1.15.5.310
NMAC, or in various contract or project files.
D. Retention: three
years after close of fiscal year in which bid is awarded
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F307, 07-13-98; 1.15.5.307
NMAC – Rn, 1 NMAC 3.2.90.21.F307, 10/1/2000]
1.15.5.308 REQUEST
FOR PROPOSAL:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: record
of requests for proposal solicited by agency. Information includes
description, evaluation of proposal, evaluation criteria, overview,
audit objectives, scope of work, compensation, bid format, additional
conditions, etc. Request for proposal may also be filed in various
contract or project files.
D. Retention: three
years after close of fiscal year in which bid is awarded
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F308, 07-13-98; 1.15.5.308
NMAC – Rn, 1 NMAC 3.2.90.21.F308, 10/1/2000]
1.15.5.309 VOUCHERS
(PAYMENT VOUCHERS):
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: standard
form used to authorize payment or reimbursement of expenses other
than payroll. Information includes vendor name and address, vendor
code, agency fund, quantities, description of goods/services, unit
costs, total cost, authorizing signature, etc. Vouchers may be filed
in payment voucher file, 1.15.5.310 NMAC.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
department copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F309, 07-13-98; 1.15.5.309
NMAC – Rn, 1 NMAC 3.2.90.21.F309, 10/1/2000]
1.15.5.310 PAYMENT
VOUCHER FILE:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning the purchase and payment of goods and/or services for
agency. File may include requisition for purchase, copy of purchase
document, vendor invoices, bill of lading, correspondence, memoranda,
voucher authorizing payment, etc.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
department copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F310, 07-13-98; 1.15.5.310
NMAC – Rn, 1 NMAC 3.2.90.21.F310, 10/1/2000]
1.15.5.311 WARRANTS:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: canceled
or voided warrants issued for payment of goods and/or services. Information
include date, warrant number, to whom paid, amount, signature of
finance officer, etc.
D. Retention:
(1) Canceled
warrants: six years after close of fiscal year in
which created
(2) Voided
warrants: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F311, 07-13-98; 1.15.5.311
NMAC – Rn, 1 NMAC 3.2.90.21.F311, 10/1/2000]
1.15.5.312 CHECKS:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: canceled
or voided checks issued for payment of goods and/or services. Information
includes date, check number, to whom paid, amount, signature of finance
officer, etc.
D. Retention:
(1) Canceled
checks: six years after close of fiscal year in
which created
(2) Voided
checks: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F312, 07-13-98; 1.15.5.312
NMAC – Rn, 1 NMAC 3.2.90.21.F312, 10/1/2000]
1.15.5.313 VOUCHER
PAYMENT WARRANT REGISTER:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: record
of warrants (checks) issued for payment of voucher. Register may
show warrant number, vendor name, vendor code, voucher number, voucher
date, vendor invoice number, fund (account) number, payment amounts,
warrant date, etc.
D. Retention: six
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F313, 07-13-98; 1.15.5.313
NMAC – Rn, 1 NMAC 3.2.90.21.F313, 10/1/2000]
1.15.5.314 TRIP
TICKET FILE:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning in-state and out-of-state travel requests.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
department copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F314, 07-13-98; 1.15.5.314
NMAC – Rn, 1 NMAC 3.2.90.21.F314, 10/1/2000]
1.15.5.315 VEHICLE
MAINTENANCE FILE:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning vehicle maintenance. File may include receipts for gasoline
credit cards, maintenance, repairs, etc.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Motor pool
copy: one year after audit report released
(3) Other
department copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F315, 07-13-98; 1.15.5.315
NMAC – Rn, 1 NMAC 3.2.90.21.F315, 10/1/2000]
1.15.5.316 ENCUMBRANCE
DOCUMENTS:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: standard
form for encumbering expenses. Shows line item, amount, encumbrance
number, etc.
D. Retention:
(1) Finance
department copy: three years after close of fiscal
year in which created
(2) Other
department copy: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F316, 07-13-98; 1.15.5.316
NMAC – Rn, 1 NMAC 3.2.90.21.F316, 10/1/2000]
1.15.5.317 DETAILED
LIST OF ENCUMBRANCES:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: monthly
printout showing encumbrances by line item, vendor, encumbrance number,
and amount for previous month activity.
D. Retention:
(1) Finance
department copy:
(a) Year
end report: three years after close of fiscal year
in which created
(b) All
other months: until audit report released
(2) Other
department copy: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F317, 07-13-98; 1.15.5.317
NMAC – Rn, 1 NMAC 3.2.90.21.F317, 10/1/2000]
1.15.5.318 SUPPLEMENTARY
ANALYSIS OF PRIOR YEAR ENCUMBRANCE:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: monthly
printout showing year-to-date encumbrance activity.
D. Retention:
(1) Finance
department copy:
(a) Year-end
report: three years after close of fiscal year in
which created
(b) All
other months: until audit report released
(2) Other
department copy: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F318, 07-13-98; 1.15.5.318
NMAC – Rn, 1 NMAC 3.2.90.21.F318, 10/1/2000]
1.15.5.319 CONTRACT
TAX FILE:
A. Program: expenditure
records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning the reporting to the IRS on monies paid out by agency
on technical and professional service contracts.
D. Retention: one
year after termination of contract, provided audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.30.F319, 07-13-98; 1.15.5.319
NMAC – Rn, 1 NMAC 3.2.90.21.F319, 10/1/2000]
1.15.5.320-400[RESERVED]
1.15.5.401 TIME
CARDS:
A. Program: payroll
records
B. Maintenance
system: [RESERVED]
C. Description: record
of hours worked by employee. Information includes employee name,
date, and hours worked.
D. Retention:
(1) Finance
department copy: three years after close of fiscal
year in which created
(2) Other
department copy: until proved to payroll register; Retention extended
to 1 year 6/19/03 by City Clerk Shirley Clark, at request of Internal
Auditor.
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.40.F401, 07-13-98; 1.15.5.401
NMAC – Rn, 1 NMAC 3.2.90.21.F401, 10/1/2000]
1.15.5.402 TIME
SHEETS:
A. Program: payroll
records
B. Maintenance
system: [RESERVED]
C. Description: verification
of the number of hours worked by employee. Information includes employee’s
name, employee number, hourly wage, days and hours worked, department
head approval, etc.
D. Retention:
(1) Finance
department copy: three years after close of fiscal
year in which created
(2) Other
department copy: until proved to payroll register; Retention extended
to 1 year 6/19/03 by City Clerk Shirley Clark, at request of Internal
Auditor.
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.40.F402, 07-13-98; 1.15.5.402
NMAC – Rn, 1 NMAC 3.2.90.21.F402, 10/1/2000]
1.15.5.403 TRIAL
PAYROLL:
A. Program: payroll
records
B. Maintenance
system: [RESERVED]
C. Description: weekly,
bi-weekly or monthly printout showing breakdown of projected employee
payroll.
D. Retention:
(1) Finance/payroll
department copy: until proved to payroll register
(2) Other
department copy: until proved to payroll register
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.40.F403, 07-13-98; 1.15.5.403
NMAC – Rn, 1 NMAC 3.2.90.21.F403, 10/1/2000]
1.15.5.404 PAYROLL
REGISTER:
A. Program: payroll
records
B. Maintenance
system: [RESERVED]
C. Description: documents
wages paid to employees for services rendered. Information includes
name of employee, social security number, date of check, hourly or
salaried amount, overtime, number of hours worked, deductions, etc.
D. Retention:
(1) Finance/payroll
department (year end payroll register): sixty years
after date created
(2) Finance/payroll
department (weekly, bi-weekly or monthly copies of payroll register): until
audit report released
(3) Other
department copies: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.40.F404, 07-13-98; 1.15.5.404
NMAC – Rn, 1 NMAC 3.2.90.21.F404, 10/1/2000]
1.15.5.405 EMPLOYEE
YEAR-TO-DATE INFORMATION:
A. Program: payroll
records
B. Maintenance
system: [RESERVED]
C. Description: bi-weekly
printout showing year-to-date totals by employee includes gross pay
and deductions, etc.
D. Retention:
(1) Finance
department copy: three years after close of fiscal
year in which created
(2) Other
department copy: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.40.F405, 07-13-98; 1.15.5.405
NMAC – Rn, 1 NMAC 3.2.90.21.F405, 10/1/2000]
1.15.5.406 VOUCHERS
(PAYROLL):
A. Program: payroll
records
B. Maintenance
system: [RESERVED]
C. Description: standard
form used to authorize payment (release of funds) for payroll.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
department copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.40.F406, 07-13-98; 1.15.5.406
NMAC – Rn, 1 NMAC 3.2.90.21.F406, 10/1/2000]
1.15.5.407 WARRANTS
(PAYROLL):
A. Program: payroll
records
B. Maintenance
system: [RESERVED]
C. Description: canceled
or voided warrants (checks) issued for payment of goods and/or services.
Information includes date, warrant number, to whom paid, amount,
signature of finance officer, etc.
D. Retention:
(1) Canceled
warrants: six years after close of fiscal year in
which created
(2) Voided
warrants: until audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.40.F407, 07-13-98; 1.15.5.407
NMAC – Rn, 1 NMAC 3.2.90.21.F407, 10/1/2000]
1.15.5.408 PAYROLL
WARRANT REGISTER:
A. Program: payroll
records
B. Maintenance
system: [RESERVED]
C. Description: registers
summarizing the information on payroll warrants (checks) issued.
Information includes employee name, social security number, amount
of warrant (check), state and federal income tax deductions, other
deductions, year-to-date totals per pay period, etc.
D. Retention: six
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.40.F408, 07-13-98; 1.15.5.408
NMAC – Rn, 1 NMAC 3.2.90.21.F408, 10/1/2000]
1.15.5.409 W-2
FORMS:
A. Program: payroll
records
B. Maintenance
system: [RESERVED]
C. Description: employer’s
copy of employee’s total earnings and withholdings for the
calendar year reported to the internal revenue service. Information
includes employer’s identification number, employer’s
name and address, employee’s social security number, federal
income tax withheld, FICA taxes withheld, total FICA wages and state
income tax withheld.
D. Retention: five
years after close of calendar year for which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.40.F409, 07-13-98; 1.15.5.409
NMAC – Rn, 1 NMAC 3.2.90.21.F409, 10/1/2000]
1.15.5.410-500[RESERVED]
1.15.5.501 JOURNALS:
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: department
machine or hand posted books of original entry.
D. Retention: six
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F501, 07-13-98; 1.15.5.501
NMAC – Rn, 1 NMAC 3.2.90.21.F501, 10/1/2000]
1.15.5.502 LEDGERS,
GENERAL:
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: department
machine or hand posted books of final entry.
D. Retention: six
years after close of fiscal year in which created. Retention extended
to 10 years 6/19/03 by City Clerk Shirley Clark, at request of Accounting
Manager.
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F502, 07-13-98; 1.15.5.502
NMAC – Rn, 1 NMAC 3.2.90.21.F502, 10/1/2000]
1.15.5.503 TRANSACTION
REGISTER, MONTHLY:
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: computer
generated equivalent to a general which shows the opening cash balance,
items adding to the balance in detail, items decreasing the balance
in detail, etc.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Other
department copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F503, 07-13-98; 1.15.5.503
NMAC – Rn, 1 NMAC 3.2.90.21.F503, 10/1/2000]
1.15.5.504 ACCOUNT
TRANSFER ORDER:
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: shows
account names and codes, item codes, amounts to and from for the
transfer of cash. Record series includes special purpose transfer
orders that include encumbrance detail.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Treasurer’s
copy: three years after close of fiscal year in
which created
(3) Other
department copy: three years
after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F504, 07-13-98; 1.15.5.504
NMAC – Rn, 1 NMAC 3.2.90.21.F504, 10/1/2000]
1.15.5.505 VOUCHERS
(JOURNAL):
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: standard
form used to correct (adjust) journal entries. Shows date, account,
department, activity, line codes, reference numbers, amounts, etc.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created; Retention extended
to 10 years 6/19/03 by City Clerk Shirley Clark, at request of
Accounting Manager.
(2) Other
department copy: three years after close of fiscal
year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F505,
07-13-98; 1.15.5.505 NMAC – Rn, 1 NMAC 3.2.90.21.F505, 10/1/2000]
1.15.5.506 RECONCILIATION
OF CASH TRANSACTIONS, MONTHLY:
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: record
which reconciles the cash balance per the finance department accounting
with the cash balance per the treasurer’s accounting and provides
a detailed listing of all outstanding items.
D. Retention:
(1) Finance
department copy: six years after close of fiscal
year in which created
(2) Treasurer’s
copy: three years after close of fiscal year in
which created
(3) Other
department copy: three years
after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F506, 07-13-98; 1.15.5.506
NMAC – Rn, 1 NMAC 3.2.90.21.F506, 10/1/2000]
1.15.5.507[RESERVED]
1.15.5.508 BANK
STATEMENTS:
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: records
showing historical record of cash receipts and disbursements.
D. Retention: six
years after close of fiscal year in which created
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F508, 07-13-98; 1.15.5.508
NMAC – Rn, 1 NMAC 3.2.90.21.F508, 10/1/2000]
1.15.5.509 INVENTORY
OF FIXED ASSETS:
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning holdings of furniture and equipment. Record shows item
description, item location, identification number, serial number,
model number, date of acquisition, original cost, etc.
D. Retention: six
years after close of fiscal year in which created ; Retention extended
to 10 years 6/19/03 by City Clerk Shirley Clark, at request of Accounting
Manager.
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F509, 07-13-98; 1.15.5.509
NMAC – Rn, 1 NMAC 3.2.90.21.F509, 10/1/2000]
1.15.5.510 AUDIT
REPORTS:
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: printed
report documenting the annual audit of funds. These reports, prepared
by an outside accounting firm, are categorized by the various offices
and further classified by accounts to which they relate. This series
also includes semiannual and special audits. Information includes
balance sheet, summary of revenue and expenditures, cash balances,
statement of taxes, statement of delinquent taxes, statement of other
receipts, statement of fines and fees.
D. Retention: permanent
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F510, 07-13-98; 1.15.5.510
NMAC – Rn, 1 NMAC 3.2.90.21.F510, 10/1/2000]
1.15.5.511 PETTY
CASH FUND FILES:
A. Program: general
financial records
B. Maintenance
system: [RESERVED]
C. Description: records
concerning the use of petty cash monies. File may include petty cash
request, petty cash vouchers, petty cash canceled checks, petty cash
bank statements, receipts, cash reconciliation, etc.
D. Retention: until
audit report released
[08-29-94, 01-10-97; Rn, 1 NMAC 3.2.90.21.50.F511, 07-13-98; 1.15.5.511
NMAC – Rn, 1 NMAC 3.2.90.21.F511, 10/1/2000]
HISTORY OF 1.15.5 NMAC
Pre-NMAC History: The material in this part
was derived from that previously filed with the State Records Center
under:
SRC Rule No. 93-11, Records Retention and Disposition Schedule For
General Financial Records [For Use By All State Agencies That Do
Not Voucher Through The NM Department of Finance and Administration],
7-29-94. |
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