GS #27: County Treasurers retention schedule.

These records document monetary transactions that are posted (in the form of debits and credits) from a journal. It shows the account balance. (MCL 750.485) (MCL 48.40)

DTMB General Schedule #27 (County Treasurers), item 27.001; approved 8/18/2020; MCL 750.485; MCL 48.40

These records document adjustments or other entries to the general ledger. They may include, but may not be limited to, transfers of money from one fund or account to another within the same bank account (appropriations from the general fund to the library fund, police fund, fire fund, etc.), wire transfers and electronic fund transfers (EFTs), accounts receivable and accounts payable, corrections of errors, closing revenue and expenditure accounts to fund balance at the end of the year, and other adjusting entries.

DTMB General Schedule #27 (County Treasurers), item 27.002; approved 8/18/2020

These records document each deposit made with the County Treasurer. They may include, but may not be limited to, name of the office or department, the period covered, inclusive numbers of receipts, the funds and accounts to which collections belong, and explanatory detail.

DTMB General Schedule #27 (County Treasurers), item 27.003; approved 8/18/2020

These records document the daily reconciliation of money received by the County Treasurer to the general ledger. They may include, but may not be limited to, a summary of deposits, deposit detail, credit card transactions, list of checks, cash detail, and daily deposit records. (MCL 129.38)

DTMB General Schedule #27 (County Treasurers), item 27.004; approved 8/18/2020; MCL 129.38

These records document banking deposits. They may include, but may not be limited to, date of deposit, deposit amount, and supporting documentation. (MCL 129.38)

DTMB General Schedule #27 (County Treasurers), item 27.005; approved 8/18/2020; MCL 129.38

These records document month-end cash balances and the monthly reconciliation of the general ledger to fund accounts. They may include, but may not be limited to, worksheets, bank statements, reconciliation of cash receipts, and supporting documentation.

DTMB General Schedule #27 (County Treasurers), item 27.006; approved 8/18/2020

These records document delinquent taxes collected by month. They may include, but may not be limited to, parcel number, tax year, receipt number, tax breakdown, and total tax collected.

DTMB General Schedule #27 (County Treasurers), item 27.007; approved 8/18/2020

These records document voided checks. They may include, but may not be limited to, date, check number, and the check amount.

DTMB General Schedule #27 (County Treasurers), item 27.008; approved 8/18/2020

These records document all transactions of money through a given bank account. They may include, but may not be limited to, deposits and withdrawals made during the previous calendar month.

DTMB General Schedule #27 (County Treasurers), item 27.009; approved 8/18/2020

These records document checks issued by the county that are still outstanding. They may include, but may not be limited to, check reconciliation reports.

DTMB General Schedule #27 (County Treasurers), item 27.010; approved 8/18/2020

These records document checks that are issued. They may include, but may not be limited to, check registers for payroll, flexible spending, and jury checks.

DTMB General Schedule #27 (County Treasurers), item 27.011; approved 8/18/2020

These records document unclaimed property. They may include, but may not be limited to, individual's name, date of check, amount of check, and supporting documentation.

DTMB General Schedule #27 (County Treasurers), item 27.012; approved 8/18/2020

These records document 1099 forms that are issued by the county and are sent to individuals who earned $600 or more. This information is also reported to the IRS.

DTMB General Schedule #27 (County Treasurers), item 27.013; approved 8/18/2020

These records document payroll-withholding. They are sent to the IRS and to the State of Michigan.

DTMB General Schedule #27 (County Treasurers), item 27.014; approved 8/18/2020

These records document money received from the district and circuit courts to cover library fines. The money is distributed to libraries through the County Treasurer's Office.

DTMB General Schedule #27 (County Treasurers), item 27.015; approved 8/18/2020

These records document cancelled checks covering disbursement from the County Treasurer's checking account(s).

DTMB General Schedule #27 (County Treasurers), item 27.016; approved 8/18/2020

These records document checks for which there were non-sufficient funds in the account to cover the payment. They may include, but may not be limited to, correspondence, copies of checks, certified mail receipts, and journal entry information.

DTMB General Schedule #27 (County Treasurers), item 27.017; approved 8/18/2020

These records document purchases made using a credit card. They may include, but may not be limited to, receipts, reconciliations, and journal entries.

DTMB General Schedule #27 (County Treasurers), item 27.018; approved 8/18/2020

These records document transactions for any reason that the county receives money.

DTMB General Schedule #27 (County Treasurers), item 27.019; approved 8/18/2020

These records document investments made by the County Treasurer. They may include, but may not be limited to, date of purchase, amount, maturity date, fund name, maturities showing the amount of interest and principal, confirmation notices from banks or brokerages, receipts, work sheets, balance sheets, requests to invest or withdraw funds, and supporting documentation. (MCL 129.91) (MCL 129.71) (MCL 48.40)

DTMB General Schedule #27 (County Treasurers), item 27.020; approved 8/18/2020; MCL 129.91; MCL 129.71; MCL 48.40

These records document when a person or entity that owes money to the county files for bankruptcy. They may include, but may not be limited to, notices of bankruptcy, claims for delinquent taxes, bankruptcy court documentation, payments, receipts, correspondence, and discharge or dismissal documentation.

DTMB General Schedule #27 (County Treasurers), item 27.021; approved 8/18/2020

These records document taxpayer-owned land that is removed from the general property tax roll and must be open to public hunting and fishing, be managed for the continuous production of timber crops, and not be used or obligated for commercial purposes other than the production of timber. Participants in this program pay a reduced tax.

DTMB General Schedule #27 (County Treasurers), item 27.022; approved 8/18/2020

These records document properties that are in forfeiture because the property tax is delinquent for more than one year. They may include, but may not be limited to, title record information, forfeiture certification, and certified mailings. (MCL 211.various) The Register of Deeds has a permanent record of the filed certificate and redemption.

DTMB General Schedule #27 (County Treasurers), item 27.023; approved 8/18/2020; MCL 211.various

These records document property tax foreclosures. They may include, but may not be limited to, judgments of foreclosure, notices, copies of posting information, copies of public notices, vouchers, and copies of publication. (MCL 211.various)

DTMB General Schedule #27 (County Treasurers), item 27.024; approved 8/18/2020; MCL 211.various

These records document audits conducted to locate property owners who incorrectly claimed a PRE. They may include, but may not be limited to, copies of tax returns, social security numbers, audit letters, verifications, deeds, driver licenses, and W2 forms.

DTMB General Schedule #27 (County Treasurers), item 27.025; approved 8/18/2020

These records document changes to taxable value assessments and other adjustments to a property located within the county. They may include, but may not be limited to, the reported adjustment, worksheets, vouchers, copies of checks, and supporting documentation.

DTMB General Schedule #27 (County Treasurers), item 27.026; approved 8/18/2020

These records document changes to the taxable value of a property for prior years, for which the county refunded taxes, or for which the taxes are uncollectible. The local units and schools are then charged for those refunds and the county is repaid.

DTMB General Schedule #27 (County Treasurers), item 27.027; approved 8/18/2020

These records document the tax lien sale process prior to 1999. They may include, but may not be limited to, judgements, notices of hearing, and tax sale documents.

DTMB General Schedule #27 (County Treasurers), item 27.028; approved 8/18/2020

These records document bonds acquired by the county for general b operations, public works debt, tax anticipation notes, delinquent tax funds, and building authority. They may include, but may not be limited to, official transcripts (board resolutions, disclosure statements, non-litigation certificates, bond specimens, and supporting documents), final official statements, and closing and settlement documents.

DTMB General Schedule #27 (County Treasurers), item 27.029; approved 8/18/2020

These records document the number of dog licenses sold, revenue received, and the monthly reconciliation of funds. (MCL 287.various)

DTMB General Schedule #27 (County Treasurers), item 27.030; approved 8/18/2020; MCL 287.various

These records document the dog licenses that are issued. They may include, but may not be limited to, name of the owner, license date, address, township code, license number, type of animal, and the license expiration date. (MCL 287.various)

DTMB General Schedule #27 (County Treasurers), item 27.031; approved 8/18/2020; MCL 287.various

These records document licenses that are issued to kennels. They may include, but may not be limited to, the owner's name, address, license date, and city, township, or village. (MCL 287.various)

DTMB General Schedule #27 (County Treasurers), item 27.032; approved 8/18/2020; MCL 287.various

These records document the receipt of delinquent funds. They may include, but may not be limited to, reconciliations, report of monthly adjustments, and monthly total of monies owed.

DTMB General Schedule #27 (County Treasurers), item 27.033; approved 8/18/2020

These records document the actual amount of real delinquent taxes purchased by the county.

DTMB General Schedule #27 (County Treasurers), item 27.034; approved 8/18/2020

These records document accounts that are used for perpetual care of cemeteries. Treasurers send interest money on an annual basis to local units, based on amount of money the local unit invested in trust account. (MCL 128.81)

DTMB General Schedule #27 (County Treasurers), item 27.035; approved 8/18/2020; MCL 128.81

These records document funds deposited in Court Trust Accounts. They may include, but may not be limited to, copies of the court orders, and disbursement documents.

DTMB General Schedule #27 (County Treasurers), item 27.036; approved 8/18/2020

These records document annual audits of local government units. Summaries are submitted to the State of Michigan and to the federal government. They may include, but may not be limited to, local unit identification, statements of operations (revenues and expenditures), statement of position (assets and liabilities), and supplementary information.

DTMB General Schedule #27 (County Treasurers), item 27.037; approved 8/18/2020

These records document audits of hotel and motel taxes that are collected.

DTMB General Schedule #27 (County Treasurers), item 27.038; approved 8/18/2020

These records document township tax levies assessed against land that was sold because taxes were not paid. They may include, but may not be limited to, property descriptions, amount of tax, and tax receipt numbers. (MCL 211.various)

DTMB General Schedule #27 (County Treasurers), item 27.039; approved 8/18/2020; MCL 211.various

These records document state-owned land that is sold or conveyed to a new owner. They may include, but may not be limited to, correspondence, notices of hearings, sale numbers, parcel numbers, and last deed holders. (MCL 211.135)

DTMB General Schedule #27 (County Treasurers), item 27.040; approved 8/18/2020; MCL 211.135

These records document all taxable property within a given jurisdiction. They may include, but may not be limited to, parcel numbers, addresses, county tax breakdowns, property descriptions, and amount of the taxes owed. (MCL 211.various)

DTMB General Schedule #27 (County Treasurers), item 27.041; approved 8/18/2020; MCL 211.various

These records document property taxes that were not been paid by March 1 in the year immediately following the tax levy and are delinquent. The delinquent tax roll is turned over to the County Treasurer, and at the end of one year the property is forfeited to the Treasurer (if the taxes were not been paid). They may include, but may not be limited to, parcel numbers, addresses, county tax breakdowns, property descriptions, and amount of the taxes owed. (MCL 211.various)

DTMB General Schedule #27 (County Treasurers), item 27.042; approved 8/18/2020; MCL 211.various

These records document program specific and multi- purpose grant money received from state and federal sources. They may include, but may not be limited to, copies of the grant application, grant reports, and supporting documentation.

DTMB General Schedule #27 (County Treasurers), item 27.043; approved 8/18/2020

These records document when eligible taxpayers defer their winter or summer property tax payment. They may include, but may not be limited to, applications for deferment. (MCL 211.51)

DTMB General Schedule #27 (County Treasurers), item 27.044; approved 8/18/2020; MCL 211.51

These records document bonds filed by a township treasurer with the county treasurer for each tax collecting year. They may include, but may not be limited to, amount of state, county, and school taxed to be collected, and amount payable to the county. (MCL 211.43)

DTMB General Schedule #27 (County Treasurers), item 27.045; approved 8/18/2020; MCL 211.43

These records document agency activities, but have temporary value and do not need to be retained once their intended purpose has been fulfilled. They may include, but may not be limited to, routine requests for information that require no: administrative action, policy decision, special compilation of research; requests that are executed by creating other documents; and reminders.

DTMB General Schedule #27 (County Treasurers), item 27.100; approved 8/18/2020

These records document correspondence that is received or sent that does not pertain to a specific project or case, and is generic in nature. They may include, but may not be limited to, requests for information that do require administrative action, a policy decision, special compilation of research, or analysis, and referral correspondence. This series also includes returned mail, and correspondence indexing and tracking tools.

DTMB General Schedule #27 (County Treasurers), item 27.101; approved 8/18/2020

These records document various topics, issues, projects or activities that an agency or employee is involved in. They may include, but may not be limited to, topical reference files about issues, strategic planning files for the agency or specific initiatives, special project files, and development files for policies, publications, and forms. Document types may include, topical correspondence, memoranda, reports, research, articles, meeting notes, and related background materials.

DTMB General Schedule #27 (County Treasurers), item 27.102; approved 8/18/2020

These records document agency expectations for employee conduct and customer interaction, public conduct when receiving services, roles and responsibilities, standards for operation, procedures and activities of an office, etc. They may include, but may not be limited to, policies, procedures, orders, regulations, circulars, policy memos, information sheets, standards, instructions, user manuals, process maps and analyses, and supporting documentation.

DTMB General Schedule #27 (County Treasurers), item 27.103; approved 8/18/2020

These records document staff meetings and meetings with other project participants. They may include, but may not be limited to, 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 official boards, commissions or committees.

DTMB General Schedule #27 (County Treasurers), item 27.104; approved 8/18/2020

These records document the development of the treasurer's portion of the overall county budget. They include itemized estimates of the anticipated expenditures of the treasurer's office for the next and current fiscal years, and records documenting the amounts appropriated for each account and line item for the treasurer's office in the current and previous fiscal years. They may include, but may not be limited to, budget requests, statistics, proposed budget amendments, and budget summaries.

DTMB General Schedule #27 (County Treasurers), item 27.105; approved 8/18/2020

These records document each form used by an agency. They may include, but may not be limited to, approved versions of the form.

DTMB General Schedule #27 (County Treasurers), item 27.106; approved 8/18/2020

These records document an individual employee's work-related meetings, assignments and tasks. They may include, but may not be limited to, planners, and calendars.

DTMB General Schedule #27 (County Treasurers), item 27.107; approved 8/18/2020

These records document periodic progress reports (narrative and/or statistical) about the duties and activities of employees or the office.

DTMB General Schedule #27 (County Treasurers), item 27.108; approved 8/18/2020

These records document contact information for individuals or organizations with whom the agency communicates. They may be used to generate labels or other documents. They may contain name, email address, mailing address, phone numbers and other contact information.

DTMB General Schedule #27 (County Treasurers), item 27.109; approved 8/18/2020

These records document when a data source containing personally identifying information (PII), including financial and/or medical information, is breached by an unauthorized person or entity. They document actions that were taken to notify the affected individuals, to resolve and to prevent future breaches, to monitor the credit ratings of affected individuals, etc. They may include, but may not be limited to, correspondence, and credit monitoring and protection documents.

DTMB General Schedule #27 (County Treasurers), item 27.110; approved 8/18/2020