| 010143 |
Accounts Payable
|
This series documents moneys to be paid by the locality to its creditors. This series may include, but is not limited to: invoices, receipts, bills, canceled checks, returned checks, check registers, and checking statements. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 010144 |
Accounts Receivable
|
This series documents moneys owed to the locality by its debtors. This series may include, but is not limited to: deposit receipts, invoices, bills, purchase orders, vouchers, permits, and receipt records. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 010146 |
Audit Records: External
|
This series documents the audit of the finances of the locality by an outside auditing firm. This series may include, but is not limited to, prepared audit report. |
|
Permanent, In Agency |
COV 15.2-2511
|
9/10/2026 |
| 010145 |
Audit Records: Internal
|
This series documents the audits conducted by the locality on its various departments and agencies. This series may include, but is not limited to: audit report and work papers. |
Retain 8 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 010150 |
Budget Records: Adopted Budget Files
|
This series documents the adopted locality budget, outlining approved expenditures for the year. |
|
Permanent, In Agency |
|
9/10/2026 |
| 010151 |
Budget Records: Working Files
|
This series documents the budgeting process of the locality. This series may include, but is not limited to: working files. |
Retain 5 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 200104 |
Cash and Bank Reports
|
This series documents financial transactions within the locality. This series may include, but is not limited to: cash reports, transmittal and settlement records, warrant records, bank statements, and reconciliation documentation. |
Retain 3 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 010159 |
Contracts
|
This series documents contracts and agreements entered into by the agency. This series may include, but is not limited to, contracts, agreements, and supporting documentation. |
Retain 5 year(s) after expiration |
Confidential Destruction |
|
9/10/2026 |
| 010162 |
Financial Accounting Reports
|
This series documents the income and expenditures of the locality by its offices and agencies. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 010163 |
Fixed Assets Files
|
This series documents the control of fixed assets, such as land, buildings, and equipment, owned by the agency. This series may include, but is not limited to: logs, inventories, and reconciliation documents. |
Retain until after equipment, facility, or property sold or no longer in use |
Non-confidential Destruction |
|
9/10/2026 |
| 010169 |
General Ledger
|
This series documents the assets, liabilities, fund balances, revenues, and expenses of the locality. This series may include, but is not limited to: ledger, ledger cards, journals, and reports. |
Retain 10 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 010164 |
Grant Projects: Financials
|
This series documents the annual financial management of state, federal, and/or private grant projects participated in or awarded/administered by local agencies that do not contain contractual terms for records retention. This series may include, but is not limited to: accounts payables and receivables, draw-down requests, and fiscal reports. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 010165 |
Insurance Records and Reports
|
This series documents insurance coverage carried by the locality, such as commercial policies, third-party coverage, and self-insurance programs. This series may include, but is not limited to: insurance policies, claims, invoices, and investment files. |
Retain 3 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 200105 |
Payroll Records
|
This series documents the payroll activities of the locality. This series may include, but is not limited to: deduction authorizations and registers, leave records, ledgers and reports, compensation files, retirement contributions, time and attendance records, time sheets, Virginia Employment Commission (VEC) reports, wage and income tax reports, W-2 Wage and Tax Statements, and Form 1099. |
Retain 5 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 200106 |
Purchasing Records
|
This series documents the purchasing of equipment, goods, services, and supplies by the locality. This series may include, but is not limited to: bids, bid proposals, purchase orders, and requisitions. |
Retain 5 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 010190 |
Reimbursement Records
|
This series documents the reimbursement of money to or from the locality. This series may include, but is not limited to: travel expense reimbursement and overpayment documentation. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 200107 |
Retirement Files: Locally Managed Retirement System
|
This series documents the locally managed retirement system. This series may include, but is not limited to: employee participating and financial documentation. |
Retain 3 year(s) after last action |
Confidential Destruction |
|
9/10/2026 |
| 010194 |
Retirement Files: Virginia Retirement System (VRS)
|
This series documents the participation of the locality in the Virginia Retirement System. |
Retain 3 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 200391 |
Vendor / Supplier Records
|
This series documents the information of vendors and suppliers that provide goods and services. This series may include, but is not limited to: correspondence, W-9 and 1099 forms, Internal Revenue Service Taxpayer Identification Number (IRS TIN) match form, alternate payment address notice, and Automatic Clearing House (ACH) payment form. |
Retain until after no longer administratively useful |
Confidential Destruction |
|
9/10/2026 |
| 010218 |
Workers' Compensation Records
|
This series documents claims filed based on work-related injury or illness. This series may include, but is not limited to: claims, application for benefits, wage documents used to determine compensation, and payment documentation. |
Retain 5 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
