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STANDARD -2. BUDGET, FISCAL AND PAYROLL RECORDS Records created and accumulated incidental to the managerial control, budgeting, disbursement, collection and accounting of the Registers of Deeds offices. *Records may be disposed of following minimum retention period only if released from audits or other official action (excluding litigation). If applicable, see Litigation Case File, STANDARD -1. ADMINISTRATION AND MANAGEMENT RECORDS, item 30. * *Records in this series that are more than 60 years old, or have severe conservation concerns, may be offered to the State Archives of North Carolina for 14 permanent transfer. t See signature page. The agency hereby agrees that it will establish and enforce internal policies setting minimum retention periods for the records that Cultural Resources has scheduled with the disposition instruction "destroy when administrative value ends." Please use the space provided. F -9 Page 114 STANDARD -2: BUDGET, FISCAL AND PAYROLL RECORDS ITEM # RECORD SERIES TITLE DISPOSITION INSTRUCTIONS CITATION 1. ACCOUNTS PAYABLE Destroy in office after 3 years.* Records concerning the status of accounts in which the county owes money to firms or individuals. 2. ACCOUNTS RECEIVABLE Destroy in office after 3 years.* Records concerning receivables owed and collected. 3. ACCOUNTS UNCOLLECTABLE Destroy in office official /audit copies 3 years after account is Records of accounts deemed uncollectable; including paid, collected, or determined to be uncollectable.* supporting documentation and write -off authorization. 4. ANNUAL BUDGET a) Retain records with historical value permanently. Annual budget and budget message submitted to governing board for approval. b) Destroy in office remaining records after 5 years. 5. AUDITS: FINANCIAL a) Retain reports permanently. G.S. § 159 -34 Records concerning internal and external financial statements and related financial audits. Includes b) Destroy in office working papers and remaining records 3 reports, working papers, and related records. years after the date of the report.* See also AUDITS: PERFORMANCE item 4, page 2. *Records may be disposed of following minimum retention period only if released from audits or other official action (excluding litigation). If applicable, see Litigation Case File, STANDARD -1. ADMINISTRATION AND MANAGEMENT RECORDS, item 30. * *Records in this series that are more than 60 years old, or have severe conservation concerns, may be offered to the State Archives of North Carolina for 14 permanent transfer. t See signature page. The agency hereby agrees that it will establish and enforce internal policies setting minimum retention periods for the records that Cultural Resources has scheduled with the disposition instruction "destroy when administrative value ends." Please use the space provided. F -9 Page 114