GS #25: Township Clerks retention schedule.

Subject files contain records that support administrative analysis, program and project planning, procedure development, and programmatic activities. These record types include periodic activity reports (narrative and statistical), special reports, topical correspondence (including electronic mail), research materials, project planning notes or organizational charts. Subject files are generally organized alphabetically by topic and may be further organized into annual files. Subject files do NOT include files related to specific individual program activities of the clerk’s office, such as election, voter registration, accounting or meeting records, or payroll and human resources files, which are listed elsewhere in this schedule and other schedules.

DTMB General Schedule #25 (Township Clerks), item 25.100; approved 6/17/2008

General correspondence records do not relate to a specific issue, official or employee. These records are often organized chronologically or by correspondent’s name. General correspondence may include referral correspondence used to forward information or requests to another person or department. General correspondence may exist in a variety of formats, including memos, letters, notes and electronic mail messages. These records also include automated or manual tools (such as a mail log) that index or track when correspondence was received, the topic of the correspondence, who is responsible for responding to the correspondence, and when the correspondence is considered closed for further action. If correspondence does relate to a specific issue, official or employee it should be filed with other

DTMB General Schedule #25 (Township Clerks), item 25.101; approved 6/17/2008

Records are considered transitory (temporary) correspondence if they document official responsibilities or activities, but have no documentary or evidential value after the activity is completed (such as a question answered or a meeting attended). Transitory messages do not set policy, establish guidelines or procedures, certify a transaction, or become a receipt. Examples of transitory correspondence include letters of transmittal that do not add information to the transmitted materials, routine requests for information that require no administrative action, policy decision, special compilation or research. This type of record also includes invitations to work-related events or notifications of upcoming meetings. Compare to Non-Record Materials, in General Schedule No. 1, which do NOT document a person or office’s responsibilities or activities and have no documentary or evidential value from the time they are created.

DTMB General Schedule #25 (Township Clerks), item 25.102; approved 6/17/2008

These records document requests for information or public records, and may include requests for information or public records, correspondence related to requests, copies of released documents and billing records. Any written request for a public record is a Freedom of Information Act (FOIA) request, and a written request for information may be a FOIA request and should be handled as one. Each township board is required by the FOIA to designate a FOIA Coordinator. This is not automatically the township clerk, but it may be the clerk, another board member, or another official or employee. Copies of FOIA requests and other records related to FOIA requests may be filed with the FOIA Coordinator’s records or maintained in a central administrative file

DTMB General Schedule #25 (Township Clerks), item 25.103; approved 6/17/2008

These records include electronic or manual planners and calendars that schedule or track an individual official or staff member’s work-related meetings, assignments and tasks. Individual officials and employees are usually responsible for retaining their planners and calendars for the retention period.

DTMB General Schedule #25 (Township Clerks), item 25.104; approved 6/17/2008

These records document staff meetings and meetings with other project participants. They may include meeting minutes, agendas and distribution materials. Meeting records may also be retained in subject files, if they relate to a specific project. These records do NOT include records of meetings of the township board or other official boards, commissions or committees.

DTMB General Schedule #25 (Township Clerks), item 25.105; approved 6/17/2008

These are records used to administer state, federal or private grants the township applies for and receives. These records include applications, budgets, worksheets, adjustments, plans, award letters, committee records, staffing sheets with account numbers, grant evaluation and monitoring reports, audits, periodic progress reports, or rules and regulations.

DTMB General Schedule #25 (Township Clerks), item 25.106; approved 6/17/2008

Publications include press releases, brochures, newsletters, annual reports and other items that are published by the clerk’s office or the township in general, including a township newsletter. Offices are strongly encouraged to keep one copy permanently for historical purposes.

DTMB General Schedule #25 (Township Clerks), item 25.107; approved 6/17/2008

These records document the administrative policies and procedures of the clerk’s office, and may also include the township’s general administrative policies.

DTMB General Schedule #25 (Township Clerks), item 25.108; approved 6/17/2008

These records are used to help develop, monitor and document the clerk’s portion of the overall township budget. They include itemized estimates of the anticipated expenditures of the clerk’s office for the next and current fiscal years, and records documenting the amounts appropriated for each account and line item for the clerk’s office in the current and previous fiscal years. They may include budget requests, statistics, proposed budget amendments, budget summaries and balance sheets. Preparation of the township budget is the responsibility of the township supervisor. The five-year retention period was chosen to provide some overlap into the next term. This series does NOT include the official township budget or accounting records.

DTMB General Schedule #25 (Township Clerks), item 25.109; approved 6/17/2008

These records include photographs, news clippings, certificates and awards that document events and activities of the township. Offices are strongly encouraged to retain select items permanently for historical purposes.

DTMB General Schedule #25 (Township Clerks), item 25.110; approved 6/17/2008

These records document the meetings of the township board, the other statutory boards and commissions of the township (such as a planning commission, zoning board of appeals, board of review, construction board of appeals, park commission, library board, historical commission, civil service board, and joint bodies), and any subcommittees or advisory committees. It also includes annual meetings of the electors, if still held. In some townships, each of these bodies is responsible for providing the clerk with the official copies of the draft and approved minutes. In other townships, the minutes are maintained separately by the specific board, commission or committee. Regardless of where they are maintained, the same retention period applies. Meeting records include the approved minutes, full transcriptions of the proceedings (when required to be produced) and topical indexes. This series does NOT include meeting notices (Item 205), audio or visual recordings (Item 201), bulletins, clippings, citizen requests (Item 2087) or documentation of meeting- related expenditures. Minutes are preserved permanently to document the institutional memory of the township. Townships are encouraged to contact the Archives of Michigan for assistance if they do not have space or appropriate facilities to retain these records permanently.

DTMB General Schedule #25 (Township Clerks), item 25.200; approved 6/17/2008

Notes and audio or visual recordings of meetings of a township body made for the purpose of transcribing the minutes may be destroyed after the meeting at which the minutes are approved by the public body

DTMB General Schedule #25 (Township Clerks), item 25.201; approved 6/17/2008

These records consist of minutes taken of a closed session of a public body, including notes and any audio or visual recordings. Approved closed session minutes must be sealed and retained by the township clerk, are not available to the public, and shall only be disclosed if required by a civil action filed in circuit court or the court of appeals under sections 10, 11, or 13 of the Open Meetings Act.

DTMB General Schedule #25 (Township Clerks), item 25.202; approved 6/17/2008

Meeting agenda(s) identify the actions to be taken at an open meeting

DTMB General Schedule #25 (Township Clerks), item 25.203; approved 6/17/2008

Meeting packet records include any materials that may be distributed to members of the body before or during the meeting for their review (such as action items, reports, proposed and updated budget documents, and proposed text or amendments for ordinances, resolutions, policies, contracts). The original individual packet materials should be retained according to the appropriate retention schedule(s); the meeting packet as a whole is retained for at least one year. Townships are encouraged to retain these records permanently for legal and historical purposes

DTMB General Schedule #25 (Township Clerks), item 25.204; approved 6/17/2008

The Open Meetings Act requires a public body to give the public notice prior to holding a meeting.

DTMB General Schedule #25 (Township Clerks), item 25.205; approved 6/17/2008

These records serve as evidence that the township provided published notice of elections, hearings, police auctions, bids, etc. in local news media as required by law. They may include Affidavits of Publication, clippings, and copies of the printer’s bill or invoice. The township’s finance or accounting office is the official recordkeeper for original billing records. Published notice records may be retained with the other records that relate to the event listed in the public notice

DTMB General Schedule #25 (Township Clerks), item 25.206; approved 6/17/2008

These records serve as evidence that the township provided published notice of ordinance adoption or amendment. The Township Ordinances Act, Public Act 246 of 1945, MCL 41.185, requires the township clerk to certify a non-zoning ordinance or amendment’s publication in a space provided on the ordinance, which is kept permanently. The Michigan Zoning Enabling Act, Public Act 110 of 2006, does not require that certification of publication appear on the ordinance, but MTA Legal Counsel recommend using the permanent retention period

DTMB General Schedule #25 (Township Clerks), item 25.207; approved 6/17/2008

These are written requests from citizens that may relate to events, street closings, contract protests, complaints (NOT written complaints about ordinance violations, which must be kept for 7 years—See Item 400), requests for hearings, investigations, non-statutory advisory petitions (compare to Items 209 and 210), rallies, etc. These records may be in the form of correspondence or application forms. Depending upon the issue, they may need to be reviewed by another township department (in which case a report may be generated and retained as part of the record series). Some requests may need to be approved by the township board.

DTMB General Schedule #25 (Township Clerks), item 25.208; approved 6/17/2008

These records are petitions filed to support or oppose the establishment of a special assessment district for public improvements under Public Act 188 of 1954, MCL 41.721, et seq. Note: These records do not include petitions filed to initiate a referendum (ballot question) as authorized or required by Public Act 33 of 1951. See General Schedule #23 for retention requirements.

DTMB General Schedule #25 (Township Clerks), item 25.209; approved 6/17/2008

These records are application forms, resumes or written requests from citizens who are interested in serving on a township board, commission or committee. If a person is appointed to a position, the applications should be moved to personnel files.

DTMB General Schedule #25 (Township Clerks), item 25.210; approved 6/17/2008

These records list who served on a particular board, committee, commission and the dates of their term as a member of the public body.

DTMB General Schedule #25 (Township Clerks), item 25.211; approved 6/17/2008

Certain public officials are required to take an oath (or affirmation) of office. Oaths administered for election purposes, such as election inspector and absent voter counting board oaths, have a shorter retention period. See General Schedule #23 Election Records.

DTMB General Schedule #25 (Township Clerks), item 25.212; approved 6/17/2008

Resolutions are formal actions adopted by the board. They include the language of the resolution and any supporting documents for the resolution. A resolution is also part of the minutes of the meeting where it was adopted.

DTMB General Schedule #25 (Township Clerks), item 25.213; approved 6/17/2008

Ordinances are township laws enacted by the township board. Each amendment to an ordinance is itself an ordinance. Ordinance records include the original text of an ordinance as adopted (usually retained in an ordinance book), public notices required by the specific statute authorizing the ordinance, and the codified version of the ordinance (as it exists currently). The codified version of an ordinance may be compiled into a printed code book or a digital or Web site version

DTMB General Schedule #25 (Township Clerks), item 25.214; approved 6/17/2008

A township may adopt a master land use plan. The final plan and subsequent amendments are adopted by the planning commission or the township board with recommendations by the planning commission. A township must review its master land use plan every five years.

DTMB General Schedule #25 (Township Clerks), item 25.215; approved 6/17/2008

The township budget is approved by the township board. It documents revenues, expenditures, fund balance, and allocations for each department. The township board may pass a special appropriation act for a trust and agency, internal service, enterprise, debt service and capital projects funds. The budget records include the original budget document adopted by the township board (“general appropriations act”), the budget narrative and any charts or spreadsheets

DTMB General Schedule #25 (Township Clerks), item 25.216; approved 6/17/2008

These records are supplemental documents, including memoranda or other written transmittals, directing an amendment or revision to the current year budget.

DTMB General Schedule #25 (Township Clerks), item 25.217; approved 6/17/2008

These records include spreadsheets or charts depicting original fiscal year appropriations, amendments, year-to-date revenues and expenditures, unspent allocations, etc., used by policymakers, department heads and fiscal staff to track the status of the current year budget.

DTMB General Schedule #25 (Township Clerks), item 25.218; approved 6/17/2008

These records include applications for licenses or permits for various activities within township limits, such as fireworks permits, business licenses or event permits, as required by state law or local ordinance (except liquor licenses or franchise agreements, see Items 302 through 304). These records may include applicant information, information about the purpose of the license or permit, or supplemental documentation, such as proof of qualifications or other permits or licenses required, maps or blueprints, certificates of liability insurance, indemnity bonds. The clerk may maintain a log, index, checklist or other document to keep track of licensees and the payment of fees.

DTMB General Schedule #25 (Township Clerks), item 25.300; approved 6/17/2008

These records include records related to applications filed as described in Item 300, but not completed.

DTMB General Schedule #25 (Township Clerks), item 25.301; approved 6/17/2008

These include applications for licenses to sell alcoholic beverages, and applications to transfer a license to a new owner or to a new location. The records may include the application, inspection reports, police reports, payment documentation, and local board, commission review, and approval documents. The Michigan Liquor Control Commission maintains a duplicate copy of applications.

DTMB General Schedule #25 (Township Clerks), item 25.302; approved 6/17/2008

These records include rejected applications filed as described in Item 302.

DTMB General Schedule #25 (Township Clerks), item 25.303; approved 6/17/2008

These records document franchises granted by the township board for the use of the highways, streets, alleys, public rights-of-way, or other public places within the township or to transact local business within the township. Includes public utility franchises, Metropolitan Extension Telecommunication Rights-of-Way Oversight Act (METRO) telecommunications right-of-way permits/agreements and Uniform Video Services Local Franchise Act (cable and video services) agreements or franchises.

DTMB General Schedule #25 (Township Clerks), item 25.304; approved 6/17/2008

A township may be asked to recognize non-profit organizations that apply to the Michigan Lottery Charitable Gaming Division for a Charitable Gaming license for fundraising. The recognition of the organization does not expire. These records may include correspondence, 501(c)3 documentation, bylaws and articles of incorporation.

DTMB General Schedule #25 (Township Clerks), item 25.305; approved 6/17/2008

These records include written complaints of ordinance violations and other records documenting the township’s follow-up and any enforcement efforts. If they result in enforcement efforts, these records may be filed with the enforcement records described in Item 401.

DTMB General Schedule #25 (Township Clerks), item 25.400; approved 6/17/2008

These records document the township's pending, ongoing, and concluded enforcement efforts related to ordinance violations deemed municipal civil infractions, civil infractions, or misdemeanors. The records may include tickets and citations, correspondence, investigation reports, court compliance orders and other court documents, depositions, transcripts, decisions, correspondence, data, exhibits, research materials, memoranda and reports.

DTMB General Schedule #25 (Township Clerks), item 25.401; approved 6/17/2008

These records document purchasers, owners, and use of lots and burial rights in a township-owned cemetery. They may include maps, indexes, burial transit permits, certificates of title for burial rights, purchaser information, deeds for lots, deceased individual information, perpetual care records, interment and disinterment orders, and record of final disposition of the body. Townships are encouraged to contact the Archives of Michigan for assistance if they do not have space or appropriate facilities to retain these records permanently.

DTMB General Schedule #25 (Township Clerks), item 25.500; approved 6/17/2008

These records document township-owned real property interests, including land and buildings. They also document the township’s territorial boundaries. They include records documenting rights-of-way, easements, deeds, restrictive covenants, vacated properties deeds, warranty deeds, quit claim deeds, annexations, 425 agreements, and charter township incorporation. Supporting documents may include land surveys, maps and drawings, plans, correspondence, legal property descriptions, agreements, resolutions, bond documentation, and title insurance. The county Register of Deeds will maintain originals and copies of some of these records.

DTMB General Schedule #25 (Township Clerks), item 25.501; approved 6/17/2008

These records are township insurance policies that require that the incident must have happened and have been reported to the insurance company while the policy is in force. Once the policy has expired or been terminated, coverage no longer exists.

DTMB General Schedule #25 (Township Clerks), item 25.600; approved 6/17/2008

These records are township insurance policies that provide coverage for each policy period indefinitely, so the policy covers incidents that happen during the policy period without regard to when the claims are reported.

DTMB General Schedule #25 (Township Clerks), item 25.601; approved 6/17/2008

These records are township worker’s disability compensation insurance policies. (MCL 418.381)

DTMB General Schedule #25 (Township Clerks), item 25.602; approved 6/17/2008

These records are used to document township claims that are submitted to an insurance provider. They may contain claim forms, correspondence and supporting documents for each claim that is submitted

DTMB General Schedule #25 (Township Clerks), item 25.604; approved 6/17/2008

These records are used to document insurance claims against the township. They may contain claim forms, correspondence and supporting documents for each claim that is submitted.

DTMB General Schedule #25 (Township Clerks), item 25.605; approved 6/17/2008

Accident reports for personal injuries, property damage claims, and other incidents provide details about any unexpected incidents on township property. The reports may list the location of the accident, description of the accident, first aid administration, witnesses, person injured, type of injury or property damage, actions taken, or recommendations to prevent reoccurrence. The reports may be reviewed and signed by relevant administrators. These files may include related information, such as witness statements, medical information, legal counsel recommendations or subsequent claims.

DTMB General Schedule #25 (Township Clerks), item 25.606A; approved 6/17/2008

Accident reports for personal injuries, property damage claims, and other incidents provide details about any unexpected incidents on township property. The reports may list the location of the accident, description of the accident, first aid administration, witnesses, person injured, type of injury or property damage, actions taken, recommendations to prevent reoccurrence, etc. The reports may be reviewed and signed by relevant administrators. These files may include related information, such as witness statements, medical information, legal counsel recommendations or subsequent claims.

DTMB General Schedule #25 (Township Clerks), item 25.606B; approved 6/17/2008

These records include bids or quotes that may be received from vendors for services such as construction, furnishings, grounds maintenance, trash and snow removal, cleaning services, etc. These files may include the Invitation to Bid, the bid documents that are submitted (including rejected bids), the reviewer documentation, etc.

DTMB General Schedule #25 (Township Clerks), item 25.607; approved 6/17/2008

Contract records may cover a variety of services including construction, custodial work, copiers, facility rental, Internet providers, maintenance, wiring, telephone services, employment, land, etc. The records include the contract, correspondence with the vendor, vendor insurance policies and bonds, warranties and copies of purchase orders.

DTMB General Schedule #25 (Township Clerks), item 25.608; approved 6/17/2008

These records detail the terms of performance or payment bonds that are secured by contractors for township construction and improvement projects under the Contractor’s Bond for Public Buildings or Works Act, Public Act 213 of 1963, MCL 129.201, et seq. Before any contract exceeding $50,000 for construction, alteration or repair of any public building or public work or improvement of a township, the contractor must furnish, at the contractor’s own cost, a performance bond and a payment bond for the protection of the township

DTMB General Schedule #25 (Township Clerks), item 25.609; approved 6/17/2008

These are records related to litigation in which the township is a party, including depositions, transcripts, decisions, correspondence, data, exhibits, research materials, memoranda, and reports. A township may also choose to retain press releases and media clippings and recordings about specific litigation.

DTMB General Schedule #25 (Township Clerks), item 25.610; approved 6/17/2008

These records document legal opinions or memoranda issued to the township by an attorney representing the township.

DTMB General Schedule #25 (Township Clerks), item 25.611; approved 6/17/2008

These records are used to inventory office equipment, furniture, computers and other digital equipment, printers, scanners, software, telephones, etc. The inventory may include equipment tracking tag number, location, serial number, price, account source, service contracts, manuals, etc.

DTMB General Schedule #25 (Township Clerks), item 25.700; approved 6/17/2008

These agreements define how many users are licensed to access each software application.

DTMB General Schedule #25 (Township Clerks), item 25.701; approved 6/17/2008

These are records documenting all vehicles or other major equipment owned by the township, especially if a title, license or registration is required to operate the equipment or the operation or maintenance of the equipment is subject to regulation, but also if it is hazardous equipment. These records include registrations, titles, licenses, repair orders, maintenance records, or inspection reports.

DTMB General Schedule #25 (Township Clerks), item 25.702; approved 6/17/2008

These include warranties for vehicles, equipment and facilities.

DTMB General Schedule #25 (Township Clerks), item 25.703; approved 6/17/2008

These records, such as agreements, leases, deposit information or reports, document rental or use of township facilities by outside organizations or persons.

DTMB General Schedule #25 (Township Clerks), item 25.704; approved 6/17/2008

These documents define the terms of use and access of the Internet, information technology resources, dial-up access to a network, etc. The records are used to generate user accounts for authorized users (such as at a township library, community or senior center or education or recreation programs).

DTMB General Schedule #25 (Township Clerks), item 25.705; approved 6/17/2008

If there is one, a township’s Web site is an interface to present information to the public about programs, events and activities. These records include the content and layout of the Web site, in digital files or other formats. Internet technology is not designed to substitute for preservation of records, so where records that are posted on the Web site have a permanent retention period, they should be retained in paper form when possible.

DTMB General Schedule #25 (Township Clerks), item 25.706; approved 6/17/2008

Township personnel may be issued two-way radios, cell phones, pagers, and other devices to facilitate communication. These records include service contracts, employee contracts, FCC licenses, distribution lists, etc.

DTMB General Schedule #25 (Township Clerks), item 25.707; approved 6/17/2008

These records document the design and construction of township facilities. They may include schematics for plumbing, electrical, architectural, structural, and mechanical features, specifications for products, materials and equipment that were used during construction, etc. The files may also contain operational and maintenance manuals and warranties. These records are used to support the maintenance of the facilities, and will be revised if changes are made to the infrastructure.

DTMB General Schedule #25 (Township Clerks), item 25.708; approved 6/17/2008

These records are used to maintain property after it is constructed or installed. They may include maintenance manuals, equipment inventories, parts lists, warranties, etc.

DTMB General Schedule #25 (Township Clerks), item 25.709; approved 6/17/2008

These records include legally required permits and licenses for regular operation of township facilities and services, as well as construction, including building permits, elevator permits.

DTMB General Schedule #25 (Township Clerks), item 25.710; approved 6/17/2008

These certificates document that facilities have passed safety inspections. They are maintained for the boiler, electrical system, vehicles, fire marshal plan approvals, fire marshal occupancy approvals, etc.

DTMB General Schedule #25 (Township Clerks), item 25.711; approved 6/17/2008

Federal and state laws require that employers provide Material Safety Data Sheets to staff regarding any hazardous materials on the premises. These sheets include information about the product manufacturer, composition, physical and chemical properties, identification of hazards, fire hazard, accidental release measures, handling and storage, first aid measures, toxicology, ecological information, disposal and transport considerations, regulatory information, etc. These records are maintained where they are readily available by employees working with or near the materials.

DTMB General Schedule #25 (Township Clerks), item 25.712; approved 6/17/2008

These reports document criminal and non-criminal incidents taking place on township property and at township events, including theft and vandalism. They may also be used to support insurance claims. These records may include incident reports or police reports. (See also Accident Files and Claims, Items 606A and 606B.)

DTMB General Schedule #25 (Township Clerks), item 25.713; approved 6/17/2008

These plans define potential emergencies at township facilities, such as tornados, fire, storms, shootings, etc., and how the township personnel should respond to each type of incident. They are reviewed and updated annually.

DTMB General Schedule #25 (Township Clerks), item 25.714; approved 6/17/2008

These records are developed as part of the township’s township-wide Homeland Security and emergency and disaster management plans to coordinate incident response, public information and safety, and media relations for large-scale or cross-jurisdiction incidents, including accidents (plane crashes), HAZMAT incidents, natural disasters, biological threats or epidemics, or acts of terrorism.

DTMB General Schedule #25 (Township Clerks), item 25.715; approved 6/17/2008

These records are used to track personnel who have been assigned keys to the facilities. They may identify the person’s name, employee identification number, date issued and returned, key code, the person authorizing the issuance of the keys, etc.

DTMB General Schedule #25 (Township Clerks), item 25.716; approved 6/17/2008

This chart defines the specific accounting codes, selected from the Michigan Department of Treasury’s Uniform Chart of Accounts, that are used by the township in the accounting transaction detail.

DTMB General Schedule #25 (Township Clerks), item 25.800; approved 6/17/2008

The accounting transaction detail summarizes how the transactions have changed the balance over the course of time. Transactions are first recorded in journals and these transactions are recorded as a specific time in the general ledger and, when applicable, in the subsidiary ledger. The balances of the general ledger are used to prepare and should reconcile to (support) the financial statements.

DTMB General Schedule #25 (Township Clerks), item 25.801; approved 6/17/2008

The detail of the general ledger accounts is known as the account detail history (more commonly referred to as the general ledger sheet in a manual system). This detail exists for all assets, liabilities, reserves, fund balances, revenue control, expenditure control, and entries to any necessary control accounts for the subsidiary ledgers within these categories. A separate account detail history exists for each individual general ledger account.

DTMB General Schedule #25 (Township Clerks), item 25.802; approved 6/17/2008

An item in or prepared for a book of original entry showing the accounts to be debited and credited, together with an explanatory description of the transaction.

DTMB General Schedule #25 (Township Clerks), item 25.803; approved 6/17/2008

The township treasurer is responsible for all cash receipts, and the township clerk posts the receipts to the cash receipts journal. Information in these records include the check number, date, receipt number, description, amount deposited, batch number, account number, etc.

DTMB General Schedule #25 (Township Clerks), item 25.804; approved 6/17/2008

These records document activity in the township’s bank account(s). They may include deposit slips, reconciliations, cancelled checks, bank statements and electronic fund transfer transactions. Some of these records are the responsibility of the treasurer's office and some are the responsibility of the clerk’s office, but regardless of where the records are filed, the same retention period applies. Bank statements and reconciliations must be retained for audit purposes

DTMB General Schedule #25 (Township Clerks), item 25.805; approved 6/17/2008

These records document payments owed to and billed by the township for services, such as facility use, event and activity fees, utilities, sewer, fire and rescue, permits, or licenses. They include invoices or other billing documents, support documents, agreements, and ledgers.

DTMB General Schedule #25 (Township Clerks), item 25.806; approved 6/17/2008

These records document township obligations and payments for goods and services, including but not limited to utility, phone (land and cell), Internet, pager and other service providers. These records may be used to generate bills that are distributed to each township department (such as construction code enforcement, zoning enforcement, township-owned fire department, etc.). They include bills, purchase orders, receipts, statements, packing slips, warrant reports, vouchers, requisitions, invoices and travel expenses.

DTMB General Schedule #25 (Township Clerks), item 25.807; approved 6/17/2008

All investments are under the control of the township treasurer, subject to the township board’s investment policy, but some of these records are also used by the clerk’s office. Regardless of where the records are filed, the same retention period applies. These records include statements from investment accounts that identify the date and amount of each transaction, the maturity and balance of the account. They include cash flow and reconciliation statements that summarize the beginning and ending balance of the account and all transactions dates and amounts.

DTMB General Schedule #25 (Township Clerks), item 25.808; approved 6/17/2008

These records document the status of budgetary activity on each account to enable the township board to monitor and amend as necessary. Regardless of where the records are filed, the same retention period applies.

DTMB General Schedule #25 (Township Clerks), item 25.809; approved 6/17/2008

Audit reports are prepared annually or biennially (as required by law for the individual township) by independent accounting firms.

DTMB General Schedule #25 (Township Clerks), item 25.810; approved 6/17/2008

This is a fiscal-year ending report that identifies how public monies are spent by the township. It is prepared by the township’s auditor and filed with the Michigan Department of Treasury.

DTMB General Schedule #25 (Township Clerks), item 25.811; approved 6/17/2008

Based on responses to the qualifying statement questions, a municipality is either granted or denied qualifying status for issuing debt. If a municipality is not qualified, it is not precluded from issuing debt, but it must obtain written approval from Treasury prior to any issuance subject to the Revised Municipal Finance Act

DTMB General Schedule #25 (Township Clerks), item 25.812; approved 6/17/2008

These records detail the terms of bond funding secured by the township for construction and other capital improvement projects. They include copies of state approvals to issue securities, reporting documents, closing certificates, continuing disclosure agreements, and the final transcript of closing documents. The township supervisor or manager is the chief administrative officer of the township for municipal finance purposes, so these records may be kept by that office. (MCL 141.2103(b) and 141.422b)

DTMB General Schedule #25 (Township Clerks), item 25.813; approved 6/17/2008

The final affidavit of payment is evidence that all municipal bond funds borrowed by the township were paid back in full.

DTMB General Schedule #25 (Township Clerks), item 25.814; approved 6/17/2008

The Bond Cremation Act (Public Act 56 of 1962, MCL 129.121, et seq.) authorizes public corporations, including townships, to cremate or disintegrate obligations or interest coupons upon maturity, and requires the filing of a certificate documenting the destruction of those coupons. A copy of the cremation certificate is filed with the township clerk (MCL 129.124).

DTMB General Schedule #25 (Township Clerks), item 25.815; approved 6/17/2008

This record is a list of all major property and its book value. Township policy determines the value at which property must be included on a fixed asset inventory. The value of these items is then distributed across the useful life of the property. Information on the inventory may include a description of the item, value, date purchased, depreciation amount, insurable value and building location.

DTMB General Schedule #25 (Township Clerks), item 25.816; approved 6/17/2008

The Government Accounting Standards Board (GASB) Statement 34 establishes the annual reporting requirements for financial statements prepared by state and local governments. This annual report is produced from the capital asset inventory.

DTMB General Schedule #25 (Township Clerks), item 25.817; approved 6/17/2008

These records are the certified copies of all statements, certificates, votes and resolutions authorizing or directing money to be raised in the township by taxation for township, school, highway, drain, and all other purposes, together with a statement of the aggregate amount to be raised (MCL 211.36).

DTMB General Schedule #25 (Township Clerks), item 25.818; approved 6/17/2008

Property owners may be eligible for various tax credits (such as farmland preservation, enterprise zone, etc.). These files may include applications and board resolutions. These credits are approved by the Michigan Department of Treasury, but they are also reviewed by various township departments and public bodies. As a result, the records may be retained in the township’s general files or the files of supervisor, treasurer, clerk or other personnel, depending on the township

DTMB General Schedule #25 (Township Clerks), item 25.819; approved 6/17/2008

These certificates are submitted when the township purchases goods or services subject to Michigan sales or use taxes to document the township’s exemption from taxation.

DTMB General Schedule #25 (Township Clerks), item 25.820; approved 6/17/2008

These records are created annually to determine the allowable indirect cost rate that the township may charge to various state and federal grants. Note: The granting agency may require a longer retention period.

DTMB General Schedule #25 (Township Clerks), item 25.821; approved 6/17/2008

These certificates identify the person and position, the bonding company and the amount of the bond.

DTMB General Schedule #25 (Township Clerks), item 25.822; approved 6/17/2008

These records document the volume of supplies (office, maintenance, etc.) that are purchased and used by the township.

DTMB General Schedule #25 (Township Clerks), item 25.823; approved 6/17/2008