GS #28: City and Village Treasurers retention schedule.

Subject files contain records that support administrative analysis, program and project planning, procedure development, and programmatic activities. These records 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 treasurer's office, such as tax collection records, which are listed elsewhere in this schedule. Some subject files may have historical value and should be preserved permanently.

DTMB General Schedule #28 (City and Village Treasurers), item 28.001; approved 7/20/2010

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 relevant records.

DTMB General Schedule #28 (City and Village Treasurers), item 28.002; approved 7/20/2010

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.

DTMB General Schedule #28 (City and Village Treasurers), item 28.003; approved 7/20/2010

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.

DTMB General Schedule #28 (City and Village Treasurers), item 28.004; approved 7/20/2010

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 #28 (City and Village Treasurers), item 28.005; approved 7/20/2010

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 official boards, commissions or committees.

DTMB General Schedule #28 (City and Village Treasurers), item 28.006; approved 7/20/2010

These are records used to administer state, federal or private grants. 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 #28 (City and Village Treasurers), item 28.007; approved 7/20/2010

These records document the administrative policies and procedures of the treasurer's office.

DTMB General Schedule #28 (City and Village Treasurers), item 28.008; approved 7/20/2010

These records are used to help develop, monitor and document the treasurer's portion of the overall municipality/village 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/line item for the treasurer's office in the current and previous fiscal years. They may include budget requests, statistics, proposed budget amendments, and budget summaries.

DTMB General Schedule #28 (City and Village Treasurers), item 28.009; approved 7/20/2010

This record will document the income that is received by the city on a daily basis and will also document the reconciliation of the official deposit amounts to the city's bank account.

DTMB General Schedule #28 (City and Village Treasurers), item 28.011; approved 7/20/2010

These records are used to document the city's banking activities (for reconciliation purposes) and are based on monies collected from individuals and businesses on a daily basis. The records may include deposit slips, bank statements, signature cards, etc.

DTMB General Schedule #28 (City and Village Treasurers), item 28.012; approved 7/20/2010

This record is created by the U.S. Bankruptcy Court and is used to settle an account covered by bankruptcy. The record includes the debtor's name, address, case number, social security number, attorney contact, bankruptcy trustee contact, etc. The record is received as a courtesy copy.

DTMB General Schedule #28 (City and Village Treasurers), item 28.013; approved 7/20/2010

This record is created so that the city is not responsible for any property taxes that it could not collect. The record may include the business owner's name, tax information, parcel number, and delinquent dollar amount. The record also lists the number of attempts to collect the taxes. This record is created by the Treasurer and then is recorded by the court.

DTMB General Schedule #28 (City and Village Treasurers), item 28.014; approved 7/20/2010

This record tracks every cash transaction that comes in or goes out of the Treasurer's office. The record may include the date, entry number, vendor name, credit amount, debit amount, receipt number, form of payment, and the account number to which it applies.

DTMB General Schedule #28 (City and Village Treasurers), item 28.015; approved 7/20/2010

This record will document the daily collection of revenue received through the Treasurer's office. The record is maintained by the Treasurer and may contain the transaction number, reference numbers, description of activity, date, amount, and receipt number. This record may also include cash register tapes used to record the dollar amounts received by the city throughout the day and to balance daily revenue.

DTMB General Schedule #28 (City and Village Treasurers), item 28.016; approved 7/20/2010

This record will document the biweekly distribution of revenue received from property tax collections, administrative fees from special tax assessments, and other sources. The revenue is reconciled against the master tax roll.

DTMB General Schedule #28 (City and Village Treasurers), item 28.017; approved 7/20/2010

This record documents refund payments to taxpayers who have overpaid their taxes. The record will include invoice number, dollar amount, name, address, total paid, property data, reason for payment, copy of overpayment check, etc.

DTMB General Schedule #28 (City and Village Treasurers), item 28.018; approved 7/20/2010

This record will contain the city's daily invoices and any supporting records documenting services provided by the city. The invoices will include date, invoice number, name of taxpayer billed, address, services required, services received, billing amount, and the total due. Invoices are sent out by the Treasurer's office and when the invoices are returned, the Treasurer's office stamps the invoices and sends the paperwork to the appropriate city department.

DTMB General Schedule #28 (City and Village Treasurers), item 28.019; approved 7/20/2010

This record will contain documents prepared by the Treasurer for companies that owe taxes. They are created every time a business closes or relocates and are used to capture the personal property tax of that business. The records may include the Notice of Filing Jeopardy Tax Assessment Affidavit, Jeopardy Tax Assessment Affidavit, and correspondence. The record may also include the property number, property address, total tax due, tax rate, jeopardy fee, name and contact of taxpayer, etc.

DTMB General Schedule #28 (City and Village Treasurers), item 28.020; approved 7/20/2010

These records will document refunds of monies by the city and are also used as an audit trail. The record may include copies of refund checks, original checks, receipts, tax statements, reasons for refund, etc.

DTMB General Schedule #28 (City and Village Treasurers), item 28.021; approved 7/20/2010

This record documents city taxes billed to individuals and businesses and verifies payment by the taxpayer. The record may include the taxpayers name and address, property ID number, taxable value, state equalized value, date, total due, etc.

DTMB General Schedule #28 (City and Village Treasurers), item 28.022; approved 7/20/2010

The tax notice notifies the taxpayer that the tax assessment is due. This record is created when the bill is returned as undeliverable. The record will contain the name of the property owner, address, taxes due, and parcel number.

DTMB General Schedule #28 (City and Village Treasurers), item 28.023; approved 7/20/2010

These records will document the collection of delinquent personal property taxes. The records may contain delinquent tax notices, court decisions, copies of checks, affidavits, demand of payment, correspondence, and other supporting documentation.

DTMB General Schedule #28 (City and Village Treasurers), item 28.024; approved 7/20/2010

This record will document tax rolls for real and personal property, delinquent property, and special taxes. The records are used to summarize all of the tax information for each unique property (parcel). The county prints out the tax rolls and a copy is maintained by the city. The tax roll will include property number, school district, taxpayer name, legal description, property value, tax, special assessment, amount, total tax, paid or not, etc.

DTMB General Schedule #28 (City and Village Treasurers), item 28.025; approved 7/20/2010

This record is created to track the money received for trailer tax fees. The record may contain the taxpayer's name, address, invoice date, amount of fee, etc.

DTMB General Schedule #28 (City and Village Treasurers), item 28.026; approved 7/20/2010

This record documents billing and payment of utility bills. The record will contain the account number, customer name, address, and total amount due.

DTMB General Schedule #28 (City and Village Treasurers), item 28.027; approved 7/20/2010

This record will document monetary investments by cities, including maturities. The records may include date of purchase, amount of investment, maturity date, fund name, principal, and interest. The records may also include confirmation notices from banks or brokerages, receipts, work sheets, balance sheets, requests to invest or withdraw funds, and any other investment records showing activity.

DTMB General Schedule #28 (City and Village Treasurers), item 28.028; approved 7/20/2010

This record will document the actual amount of real delinquent taxes purchased by the county.

DTMB General Schedule #28 (City and Village Treasurers), item 28.029; approved 7/20/2010

This record will document the tax monies captured from taxing units and distributed to various authorities. The records may include work sheets, school obligation bond payments, and other supporting documentation.

DTMB General Schedule #28 (City and Village Treasurers), item 28.030; approved 7/20/2010