Local Government Records Office ♦ P. O. Box 571 ♦ Jackson, MS 39205-0571
STATE OF MISSISSIPPI
RECORDS RETENTION SCHEDULES FOR MUNICIPALITIES
GENERAL SCHEDULES
Implementation of the General Schedules
These general records retention schedules are issued by the Department of Archives and History, Local Government Records Office, as found
in Section 39-5-9, Mississippi Code of 1972, Annotated (MCA), as amended. The Local Government Records Committee approved these schedules
on the dates indicated. Additions and revisions to the schedules may be issued in the future by the Local Government Records Office and will be
distributed accordingly.
The retention period listed in the general schedules for each records series is the minimum time necessary to retain the records. There may be
conditions or factors in a local government that require retention of a particular record series for a longer period than is required by the general
records schedule, and, in such cases, the local governments are urged to continue retention of the records series as needed. In no case, however, may
records be destroyed sooner than the scheduled retention period.
Records involved in investigations or litigation must be maintained until at least twelve (12) months after the settlement of the case and
subsequent appeals regardless of disposition instructions found in a records retention schedule (see Section 9-5-171(2), MCA).
No local government records dating prior to 1920 shall be destroyed without special schedule directions issued by the Committee. Records
dating prior to 1940, but after 1919, may be destroyed only with the written approval of the Director of the Department of Archives and History. The
Committee may modify these dates according to the historical value of a particular record series by placing a special statement in the retention period
of such series with an approved records control schedule.
Upon expiration of the minimum retention period, local officials are authorized to dispose of the records if there are no extenuating
circumstances. Disposition should be done in a manner consistent with the nature of the records (e.g. records containing confidential information
should be disposed in a manner that will insure confidentiality). There may be instances when a municipality, upon the expiration of the retention
period, may choose to transfer a records series to a public library or a local historical organization as an alternative to destruction. Prior to such a
transfer, the municipality must contact the Local Government Records Office.
According to Mississippi law, records may not be destroyed except in accordance with an approved retention schedule. Therefore, records
series not listed in these schedules are not eligible for disposal until the Local Government Records Committee has approved an appropriate records
retention schedule.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 2 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Administrative Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 06 01 Executive Correspondence See Schedule GSL 01-08.
GSM 06 02 Department Director See Schedule GSL 01-08.
Correspondence
GSM 06 03 Activity Reports See Schedule GSL 01-04.
GSM 06 04 Annual Reports See Schedule GSL 01-05.
GSM 06 05 Policies, Procedures, and Plans See Schedule GSL 01-07.
GSM 06 09 Records Disposal Documentation See Schedule GSL 01-15.
GSM 06 10 Grant Files, Program Documentation including application, proposal, narrative, Three (3) years after release of
Records evaluations and interim and final reports regarding grants audit, or five (5) years after the
from federal or state programs. grant’s last funding cycle year,
whichever is later.
Retain final
reports permanently.
Approved: 4/21/2009
GSM 06 11 Grant Files, Rejected or Documentation of the rejection or withdrawal of grant One year from date of rejection
Withdrawn applications. May include memoranda, correspondence, and or withdrawal of grant.
other records relating to the decision regarding the grant Approved: 7/15/2008
application/proposal.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 3 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Administrative Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 01 01 Minutes Official minutes of meetings of the governing board of any Bound Copies: Permanent
local government entity or subdivision thereof.
Replaces Schedules GSM 01-04, 01-07, 01-08, and 12-01. Originals once copied: retain
three (3) months for verification
purposes.
Approved: 7/17/2018
GSL 01 02 Agenda Files Agenda of meetings of the governing board of any local Four (4) years.
government entity or subdivision thereof. This series may
include supporting documentation for agenda items. Municipal Docket (MCA §21-
Reference copies of minutes may be included. 15-19): Permanent.
Replaces Schedule GSM 01-01. Approved: 7/17/2018
GSL 01 03 Tape Recordings of Meetings Audio or video recordings of official meetings of the Three (3) years.
governing board of any local government entity or Approved: 4/16/2019
subdivision thereof, for which written minutes are
prepared. This series covers only those recordings which
are used solely in the assistance in the preparation of
minutes.
Replaces Schedules GSM 01-15 and 12-02.
GSL 01 04 Activity Reports Daily, weekly, or monthly reports providing a summary of Three (3) years.
all activities of an office, department, agency, or other
functional area of a local government entity during the Permanent if annual report is not
reporting period. maintained.
Replaces Schedules GSM 06-03 and 17-08. Approved: 7/17/2018
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 4 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Administrative Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 01 05 Annual Reports Reports, published or unpublished, of summary activities of Permanent.
an office, department, agency, or other functional area of a Approved: 7/17/2018
local government entity.
Replaces Schedules GSM 06-04 and 17-23.
GSL 01 06 Proof of Publication Proof of publication provided by newspapers regarding Publications relating to
publication of a local government entity’s ordinances, Ordinances: Until superseded or
public hearings, bid solicitations, payment of bills, public amended.
sales, etc.
Replaces Schedule GSM 01-13. All others: Three (3) years after
release of audit.
Approved: 4/16/2019
GSL 01 07 Policies, Procedures, and Policy statements, organizational charts, procedure Permanent.
Plans materials, planning documents, and other documentation
regarding policies, procedures, and plans of any local If recorded in governing body’s
government entity or subdivision thereof. minutes, retain seven (7) years
Replaces Schedules GSM 06-05 and 22-04. after superseded.
Approved: 7/17/2018
GSL 01 08 Correspondence, Executive: Correspondence and memoranda relating to policy decisions Permanent.
Elected and Appointed of various executives of a local government entity. Approved: 7/17/2018
Officials Replaces Schedules GSM 06-01 and 06-02.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 5 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Administrative Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 01 09 Correspondence, Routine Documentation, correspondence, or internal memoranda Two (2) years.
created or received in any form in the normal course of Approved: 7/17/2018
business that pertains to routine matters, handled in
accordance with existing policies and procedures, but do
not create policy or procedures, document the business of a
particular program, or act as a receipt.
GSL 01 10 Correspondence, Transitory Documentation or correspondence not directly related to As long as administratively
office policies, such as cover letters, fax transmission necessary.
reports, announcements and non-business related emails. Approved: 7/17/2018
Transitory communications are casual and routine
messages that do not fall under the umbrella of public
records as defined in MCA §25-59-3.
GSL 01 11 Requests for Information Written requests for copies of documents or information As long as administratively
and/or Copies from those records normally accessible to citizens, and necessary.
replies to such requests. Does not include Open Records Approved: 7/17/2018
requests covered under GSL 01-12.
GSL 01 12 Open Records Requests Correspondence and other documents containing or relating Three (3) years.
to a request for access to or for copies of public records. Approved: 7/17/2018
Includes copies of response to the request.
Replaces Schedule GSM 01-09.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 6 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Administrative Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 01 13 Litigation Files Documentation of all litigation brought by or against the Ten (10) years following final
Local Government Entity. disposition of the matter,
including any settlement.
Review cases involving
annexation, civil rights, and
other landmark or historical
issues for potential permanent
retention.
Approved: 4/10/2018
GSL 01 14 Records Inventories Lists or inventories of the active and inactive records Until Superseded.
created or received by a local government. Approved: 7/17/2018
GSL 01 15 Records Disposal Records documenting the destruction or other disposition Permanent.
Documentation of records under records control schedules, including
requests submitted to the Department of Archives and If complete listing is recorded in
History or the Local Government Records Committee for the official minutes of the
authorization to dispose of unscheduled records or records governing board, retain five (5)
dated prior to 1940. years.
Replaces Schedule GSM 06-09. Approved: 7/17/2018
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 7 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
All Offices
SERIES # TITLE DESCRIPTION RETENTION
GSM 00 01 Duplicate Copies Duplicate copies of records made for convenience. Dispose when no longer needed.
Authorization for disposal does not include copies Approved: 1/16/2001
containing marginalia, notes, or other information added in
any manner.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 8 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Animal Shelter
SERIES # TITLE DESCRIPTION RETENTION
GSM 21 01 Shelter Operation Records Includes animal intake forms, lists of animals, Three (3) years after release of
relinquishment and stray turn-in documents, dates in/out, audit.
transportation records, and feeding and care in the facility. Approved: 4/19/2016
GSM 21 02 Individual Animal Health Includes vaccination, immunization, spay/neuter Three (3) years after animal is
Records information, medical history, x-rays, charts, and other no longer in the facility.
records related to the medical care of the animal. Approved: 4/19/2016
GSM 21 03 Annual and Other Summary Includes annual or quarterly reports created by the shelter Permanent.
Facility Reports for public interest, fund raising, and promotion or to Approved: 4/19/2016
County/City governing body.
GSM 21 04 Foster and Adoption Records Includes forms completed by potential owners, and Three (3) years after release of
documentation used to determine selection of the family to audit following adoption.
foster or adopt a pet. Approved: 4/19/2016
GSM 21 05 Volunteer Records Includes sign in/out forms, injury waivers, work schedules, Three (3) years after release of
etc. audit, or one (1) year beyond
age of majority, whichever is
later.
Approved: 4/19/2016
GSM 21 06 Operations and Procedures Written procedures followed by employees and volunteers. Two (2) years after procedures
have been superseded.
Approved: 4/19/2016
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 9 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Building Code & Permits
SERIES # TITLE DESCRIPTION RETENTION
GSM 10 01 Building Plans Plans for residential or commercial building projects Until certificate of occupancy
submitted during building permit process. issued or expiration of permit.
Plans for governmental building
projects must be retained for the
life of the structure (see GSM-
10-02).
Approved: 7/21/1998
GSM 10 02 Building Plans, Public Building plans for governmental building projects. Permanent.
Projects Approved: 7/17/2001
GSM 10 03 Permit Files, Construction Files documenting building permit application, inspections, Permanent.
and issuance of certificate of occupancy. Approved: 7/21/1998
GSM 10 04 Permit Files, Single Use Permit files documenting permit application and approval of Three (3) years.
single use permits such as electrical, roofing, gas, Approved: 7/21/1998
mechanical, or similar activity.
GSM 10 05 Code Enforcement Files, Records relating to the enforcement of the local One (1) year.
No Fine government agency’s official code (e.g., overgrown Approved: 4/21/2015
property, dilapidated buildings, abandoned vehicles, debris,
or noise abatement) that are resolved without further action.
Includes complaints, investigations, inspections, warnings,
notices, statements of required corrective action, resolution,
and all related communications.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 10 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Building Code & Permits
SERIES # TITLE DESCRIPTION RETENTION
GSM 10 06 Code Enforcement Files, Records relating to the enforcement of the local Three (3) years after release of
Fine Levied government agency’s official code (e.g., overgrown audit. If further action is taken,
property, dilapidated buildings, abandoned vehicles, debris, follow retention schedules for
or noise abatement) in which a fine is levied, but no further those records.
action, such as public hearings, court action, or special Approved: 4/21/2015
property assessment, is taken. Includes complaints,
investigations, inspections and assessments, warnings,
notices, statements of required corrective action, citations,
resolution, and all related communications.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 11 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
City Clerk Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 01 01 Agenda Files See Schedule GSL 01-02.
GSM 01 02 Annual Reports See Schedule GSL 01-05.
GSM 01 03 Claims Docket See Schedule GSL 02-21.
GSM 01 04 Committee Minutes See Schedule GSL 01-01.
GSM 01 05 Contracts Contracts executed between a municipality or any municipal Five (5) years following
entity and business(es) or individual(s). expiration of contract.
Approved: 10/18/2016
GSM 01 06 Deeds Deeds to city owned property. Permanent.
Approved: 11/21/1996
GSM 01 07 Minute Books See Schedule GSL 01-01.
GSM 01 08 Municipal Bond Minute See Schedule GSL 01-01.
Books
GSM 01 09 Open Records Requests See Schedule GSL 01-12.
GSM 01 10 Ordinances Bound original, signed ordinances approved by the Permanent.
municipal governing board. Approved: 11/21/1996
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 12 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
City Clerk Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 01 11 Petitions Petitions submitted to the municipal governing board for Permanent.
zoning exceptions and other matters. Approved: 11/21/1996
GSM 01 12 Projects Original contract, copy of council resolution, and Permanent.
successful bid on sewer, water, paving, and other Approved: 11/21/1996
construction projects.
GSM 01 13 Proof of Publication See Schedule GSL 01-06.
GSM 01 14 Streets and Releases Deeds, easements, and releases associated with city streets. Permanent.
Approved: 11/21/1996
GSM 01 15 Tape Recordings of Meetings See Schedule GSL 01-03.
GSM 01 16 Reports to Clerk of Taxes Reports from Department of Revenue on sales taxes Three (3) years after release of
Collected collected, per MCA § 27-65-75, and on other sources of audit.
revenue. Approved: 10/18/2016
GSM 01 17 Certificates of Insurance Certificate of coverage provided to municipality by Three (3) years after release of
insurance carrier for the specified policy period. audit following expiration of
policy period.
Approved: 10/18/2016
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 13 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Elections
SERIES # TITLE DESCRIPTION RETENTION
GSM 11 01 Voter Registration Form used for application to be registered as a voter. Two (2) years following re- registration,
Applications removal as a registered voter, or after
application is scanned and the
scanned image is verified to be accurate.
Rejected applications must be
maintained permanently.
Approved: 4/15/2008
GSM 11 02 Voter Registration Books List of all registered voters. Inactive, replaced by the Permanent.
Statewide Election Management System database. Approved: 4/15/2008
GSM 11 03 Voter Registration Working Supporting documentation used in the maintenance of the Two (2) years.
File automated voter registration system (SEMS). Includes Approved: 4/15/2008
information gathered to make changes in addresses, name
corrections, and other changes in the system.
GSM 11 04 Application for Absentee Application from a registered voter requesting an absentee Two (2) years after certification
Ballot ballot. of election results.
Approved: 4/15/2008
GSM 11 05 Precinct Poll Books Poll books containing names of each registered voter in the Two (2) years after certification
precinct, printed for each election. Contains a space for of election results.
poll workers to indicate "voted" by the name of each Approved: 4/15/2008
individual casting a vote in the election.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 14 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Elections
SERIES # TITLE DESCRIPTION RETENTION
GSM 11 06 Voters' Receipt Books Register containing signature of each voter casting a vote in Two (2) years after certification
the election. of election results.
Approved: 4/15/2008
GSM 11 07 Ballots Ballots used in elections, including paper, absentee, Two (2) years after certification
affidavit, spoiled, curbside, or any type used by machine- of election results.
readable equipment. This series includes envelopes used Approved: 4/15/2008
for absentee and affidavit ballots.
GSM 11 08 Unused Ballots Paper ballots that were not used. Two (2) years after certification
of election results.
Approved: 4/15/2008
GSM 11 09 Affidavit Register Register containing signature of each voter casting a vote Two (2) years after certification
by affidavit. of election results.
Approved: 4/15/2008
GSM 11 10 Precinct Paperwork Paperwork generated by poll workers in each precinct, Two (2) years after certification
including forms for receipt and return of precinct materials of election results.
and equipment, and residual and recapitulation reports. Approved: 4/15/2008
GSM 11 11 Vote Certification Form Form completed by poll manager certifying vote in each Two (2) years after certification
precinct. of election results.
Approved: 4/15/2008
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 15 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Elections
SERIES # TITLE DESCRIPTION RETENTION
GSM 11 12 Certified Election Results Results of each election (by precinct) as submitted by Five (5) years after submission
municipal election commission or political party's municipal to Secretary of State.
executive committee to Secretary of State. Permanent Approved: 4/15/2008
copy maintained by Secretary of State.
GSM 11 13 GEMS Election Database Database containing information related to precincts, Permanent; update as required.
elections, and balloting. Pre-election and post-election Approved: 4/15/2008
backups must be sent to Secretary of State.
GSM 11 14 GEMS Reports Reports summarizing election results, including election Two (2) years after certification
summary, statement of votes cast, cards cast, precinct by of election results.
precinct, and electoral vote. Approved: 4/15/2008
GSM 11 15 GEMS AccuVote Server Logs Communication log between server and touch screen and Two (2) years after certification
optical scan voting units. of election results.
Approved: 4/15/2008
GSM 11 16 GEMS Audit Log Record of all transactions performed by a particular voting Two (2) years after certification
system component. of election results.
Approved: 4/15/2008
GSM 11 17 Optical Scan Test Decks Optical scan ballots used during logic and accuracy testing Two (2) years after certification
to verify the operational accuracy of the optical scan units. of election results.
Approved: 4/15/2008
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 16 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Elections
SERIES # TITLE DESCRIPTION RETENTION
GSM 11 18 Reports from Logic & Reports created and printed from each electronic voting Two (2) years after certification
Accuracy (L&A) Testing unit to verify zero vote count prior to testing and to reflect of election results.
total test votes on each unit. Approved: 4/15/2008
GSM 11 19 Memory Cards Data storage devices used in each electronic voting unit to Until certification of election
store precinct and ballot style information and to record results.
ballot results for transfer to the GEMS database at the close Approved: 4/15/2008
of the polls.
GSM 11 20 AccuVote TSX Ballot Images Electronically produced record of all votes cast by a single Two (2) years after certification
voter. of election results.
Approved: 4/15/2008
GSM 11 21 Printer Canister Tapes (TSX) Canister tapes contain three reports created and printed Two (2) years after certification
from each TSX (touch screen x-model) voting unit: before of election results.
the polls are opened (verifies and documents that no votes Approved: 4/15/2008
have been cast on the voting unit); after the polls close
(totals the votes on touch screen voting unit); and voter
verified ballot (image of the actual ballot cast).
GSM 11 22 Accumulator Unit Totals Report created and printed after polls close that totals Two (2) years after certification
Report (TSX) election results for each precinct. of election results.
Approved: 4/15/2008
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 17 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Elections
SERIES # TITLE DESCRIPTION RETENTION
GSM 11 23 Reports (OS) from Election Reports created and printed to verify zero vote count prior Two (2) years after certification
Day to opening of polls and to total votes on OS (optical scan) of election results.
voting unit after polls close. Approved: 4/15/2008
GSM 11 24 Candidate Reports Reports submitted by candidates for local office to Five (5) years.
municipal clerk. Clerk submits copies to Secretary of Approved: 4/15/2008
State. Includes qualifying papers and financial and
expenditure reports.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 18 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 02 01 Accounts Payable Files See Schedule GSL 02-01.
GSM 02 02 Adjusting Journal Entries See Schedule GSL 02-03.
GSM 02 03 Bank Reconciliation See Schedule GSL 02-05.
GSM 02 04 Bank Statements See Schedule GSL 02-06.
GSM 02 05 Bond Catalog See Schedule GSL 02-07.
GSM 02 06 Bond File See Schedule GSL 02-08.
GSM 02 07 Bond Transaction Ledger See Schedule GSL 02-09.
GSM 02 08 Bonds and Coupons, See Schedule GSL 02-10.
Canceled
GSM 02 09 Budget Preparation File See Schedule GSL 02-11.
GSM 02 10 CAFR or Annual Financial See Schedule GSL 02-13.
Reports
GSM 02 11 CAFR or Annual Financial See Schedule GSL 02-14.
Report Workpapers
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 19 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 02 12 Canceled Checks See Schedule GSL 02-15.
GSM 02 13 Chart of Accounts See Schedule GSL 02-17.
GSM 02 14 Daily Revenue Reports See Schedule GSL 02-22.
GSM 02 15 Depository Authorizations See Schedule GSL 02-23.
GSM 02 16 Form 1099 See Schedule GSL 03-08.
GSM 02 17 General Ledger See Schedule GSL 02-28.
GSM 02 18 General Ledger See Schedule GSL 02-29.
Reconciliation
GSM 02 19 Inventory Count and Reports See Schedule GSL 02-31.
GSM 02 20 Lost Check Affidavits See Schedule GSL 02-32.
GSM 02 21 Monthly Budget Report See Schedule GSL 02-33.
GSM 02 22 Signature Authorization See Schedule GSL 02-37.
GSM 02 23 Working Trial Balance See Schedule GSL 02-40.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 20 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 02 24 Receiving Reports See Schedule GSL 02-36.
GSM 02 25 Accounts Receivable Files See Schedule GSL 02-02.
GSM 02 26 Grant Files, Fiscal Records See Schedule GSL 02-30.
GSM 02 27 Audit Reports See Schedule GSL 02-04.
GSM 02 28 Budget, Approved See Schedule GSL 02-12.
GSM 02 29 Cash Book See Schedule GSL 02-16.
GSM 02 30 Check Copies See Schedule GSL 02-18.
GSM 02 31 Check Stubs See Schedule GSL 02-20.
GSM 02 32 Disbursements Journal See Schedule GSL 02-24.
GSM 02 33 Receipt Warrants See Schedule GSL 02-35.
GSM 02 34 Voided Checks See Schedule GSL 02-39.
GSM 02 35 Public Depositor Annual See Schedule GSL 02-34.
Report
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 21 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 02 36 Vendor files and W-9s see Schedule GSL 02-38.
GSM 02 37 Check Pick-up Lists See Schedule GSL 02-19.
All Local Governments
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 02 01 Accounts Payable Files Documentation for payment of each claim. May include the Three (3) years after release of
request for payment, copy of check issued, original audit.
invoice, copy of purchase order, copies of bids and Approved: 7/16/2019
contracts, requisitions, backup material, related
correspondence in any format, and various reports
generated as a part of the accounts payable process. Some
records may be filed separately from the main accounts
payable file.
Replaces Schedule GSM 02-01.
GSL 02 02 Accounts Receivable Files Billing statements, including invoices and other related Three (3) years after release of
materials, indicating monies owed to the local government audit.
entity or individual department or agency for services Approved: 7/16/2019
rendered. May also include receipts, copy of vendor
checks, and other related documentation.
Replaces Schedule GSM 02-25.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 22 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 02 03 Adjusting Journal Entries Supporting documentation for year-end adjusting journal Permanent.
entries that appear in the General Ledger. Approved: 7/16/2019
Replaces Schedule GSM 02-02.
GSL 02 04 Audit Reports Annual and special reports from state and independent Permanent.
auditing agencies, including departmental audits. Approved: 7/16/2019
Replaces Schedule GSM 02-27.
GSL 02 05 Bank Reconciliation Documentation including spreadsheets, book balance Three (3) years after release of
reports, and associated working papers used for audit.
reconciliation of all bank accounts held by a local Approved: 7/16/2019
government entity.
Replaces Schedule GSM 02-03.
GSL 02 06 Bank Statements Bank statements received from banks maintaining funds of Five (5) years.
a local government entity. Approved: 7/16/2019
Replaces Schedule GSM 02-04.
GSL 02 07 Bond Catalog Annual publication of all outstanding bonds and schedule of Permanent.
bonds. Approved: 7/16/2019
Replaces Schedule GSM 02-05.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 23 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 02 08 Bond File Working papers and final documentation related to the Five (5) years after bonds are
issuance of bonds for which a local government entity is redeemed.
obligated. May include project schedule and budget,
financing timetable, comparison of alternative funding Retain closing documents
methods, copies of bids received, bond agreement, official permanently.
statement and closing documents. Approved: 7/16/2019
Replaces Schedule GSM 02-06.
GSL 02 09 Bond Transaction Ledger Cumulative report detailing all transactions associated with Five (5) years following bond
bond projects. redemption.
Replaces Schedule GSM 02-07. Approved: 7/16/2019
GSL 02 10 Bonds and Coupons, Redeemed coupons and canceled bonds returned from the Three (3) years after audit
canceled bank administering the bonds. May contain destruction following redemption.
certificate for bonds destroyed by the bank. Approved: 7/16/2019
Replaces Schedule GSM 02-08.
GSL 02 11 Budget Preparation File Documentation associated with the preparation and Until the close of the subsequent
submission of budget. Includes requests submitted by budget process.
departments, personnel cost analysis, worksheets, budget
as presented to the board. Retain one (1) copy of final
Replaces Schedule GSM 02-09. budget permanently (see GSL 02-12).
Approved: 7/16/2019
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 24 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 02 12 Budget, Approved Final approved budget. Retain one (1) copy permanently.
Replaces Schedule GSM 02-28.
If copied verbatim into governing
body's official minutes, that copy
may satisfy retention requirement.
Approved: 7/16/2019
GSL 02 13 CAFR or Annual Financial Comprehensive Annual Financial Report published by a Permanent.
Reports local government entity. Approved: 7/16/2019
Replaces Schedule GSM 02-10.
GSL 02 14 CAFR or Annual Financial Workpapers associated with the preparation of the end-of- Five (5) years after the close of
Report Workpapers year financial report. Includes a variety of year-end the fiscal year.
computer generated reports. Approved: 7/16/2019
Replaces Schedule GSM 02-11.
GSL 02 15 Canceled Checks Original canceled checks or scanned images of canceled Five (5) years after the close of
checks maintained in either paper or electronic format. the fiscal year.
Replaces Schedule GSM 02-12. Approved: 7/16/2019
GSL 02 16 Cash Book Ledgers reflecting cash balances. Three (3) years after release of
Replaces Schedule GSM 02-29. audit.
Approved: 7/16/2019
GSL 02 17 Chart of Accounts Master list of revenue and expenditure accounts. Permanent.
Replaces Schedule GSM 02-13. Approved: 7/16/2019
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 25 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 02 18 Check Copies Duplicate copies of checks issued. Three (3) years after release of
Replaces Schedule GSM 02-30. audit.
Approved: 7/16/2019
GSL 02 19 Check Pick-up Lists Lists signed by payees or their representatives that identify One (1) year.
who picked up check(s) from the issuing office. Approved: 7/16/2019
Replaces Schedule GSM 02-37.
GSL 02 20 Check Stubs Remaining stubs used in checkbooks. Three (3) years after release of
Replaces Schedule GSM 02-31. audit.
Approved: 7/16/2019
GSL 02 21 Claims Docket Docket of claims for expenditures by a local government Permanent.
entity. Approved: 7/16/2019
Replaces Schedule GSM 01-03.
GSL 02 22 Daily Revenue Reports Documentation for all deposits of revenue. Each file (daily) Three (3) years after release of
generally contain supporting documentation of finds audit.
received, such as revenue transmittal, copy of receipt, Approved: 7/16/2019
cashier’s daily report, recap report, transfer report to
deposit money, deposit slip, detail recap and cash balance
report.
Replaces Schedule GSM 02-14.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 26 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 02 23 Depository Authorizations Depository authorizations for revenue. File includes Three (3) years after release of
depository authorization form and may include other audit.
depository documentation. Approved: 7/16/2019
Replaces Schedule GSM 02-15.
GSL 02 24 Disbursement Record or Record of disbursements. Three (3) years after release of
Journal Replaces Schedule GSM 02-32. audit.
Approved: 7/16/2019
GSL 02 25 Equipment Change Order File Original copy of equipment change orders for equipment Five (5) years, or three (3) years
additions, transfers, disposal, or deadline for auction. after release of audit, whichever
Replaces Schedules GSC 02-29, GSM 19-03, and GSS 04-05. is later.
Approved: 7/16/2019
GSL 02 26 Fixed Asset Inventory Record of all fixed assets. Contains type of asset, Five (5) years after disposal of
acquisition information, and disposal documentation. This fixed asset.
series is frequently maintained in electronic format and Approved: 7/16/2019
contains the following information: description of item,
inventory number, manufacturer, model, serial number,
date acquired, total cost unit cost, salvage, value, estimated
life, depreciation method, source of funds, grant
information, federal stock number, purchase order number,
warrant number, location and condition. Disposal
information might include date of disposal, method of
disposal, amount received, receipt number, and
authorization information.
Replaces Schedule GSM 19-01.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 27 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 02 27 Fixed Asset Reports Various reports on equipment and other assets. This series Until superseded.
may reflect additions, changes, and deletions for a specific Approved: 7/16/2019
time period.
Replaces Schedule GSM 19-02.
GSL 02 28 General Ledger Year-end General Ledger in which summaries of all Permanent.
financial transactions during a fiscal year are recorded. Approved: 7/16/2019
Transactions are culled from subsidiary ledgers, including
receipts and expenditures from all revenue sources.
Replaces Schedule GSM 02-17.
GSL 02 29 General Ledger Monthly reconciliation workpapers, containing supporting Three (3) years after release of
Reconciliation documentation relating to the monthly reconciliation, audit.
including daily cash transactions worksheet, monthly Approved: 7/16/2019
control report, computer-generated inventory report, and
other reports and working papers.
Replaces Schedule GSM 02-18.
GSL 02 30 Grant Files, Fiscal Records Documentation for the receipt and expenditure of money Three (3) years after release of
for projects funded by state or federal grant programs. May audit following termination of
include such items and expenditure reports, billing the grant.
statements, and accounts payable/receivable files related to Approved: 7/16/2019
the grant.
Replaces Schedule GSM 02-26.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 28 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 02 31 Inventory Count and Reports Report detailing inventory of supplies on hand and value. Three (3) years after release of
Includes manual inventory counts completed by various audit.
departments of a local government entity. Approved: 7/16/2019
Replaces Schedule GSM 02-19.
GSL 02 32 Lost Check Affidavits Copy of the original check, signed affidavit of lost check, Three (3) years after release of
stop payment order, and worksheets. audit.
Replaces Schedule GSM 02-20. Approved: 7/16/2019
GSL 02 33 Monthly Budget Report Reports generated on a monthly basis reflecting budget Three (3) years after release of
allocation, expenditures, and budgeted funds remaining by audit.
category. Approved: 7/16/2019
Replaces Schedule GSM 02-21.
GSL 02 34 Public Depositor Annual Copy of the local government entity’s annual report to the Three (3) years after release of
Report State Treasurer listing all public accounts held by qualified audit.
public depository or depositories, as required by §27-105-5 Approved: 7/16/2019
(6) (b), Mississippi Code, 1972, Annotated.
Replaces Schedule GSM 02-35.
GSL 02 35 Receive Warrants Documentation of receipt of money. A copy may be Three (3) years after release of
provided to the payer. audit.
Replaces Schedule GSM 02-33. Approved: 7/16/2019
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 29 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Financial Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 02 36 Receiving Reports Documentation of receipt of goods or services ordered. Three (3) years after release of
Replaces Schedule GSM 02-24. audit.
Approved: 7/16/2019
GSL 02 37 Signature Authorization Authorization for the issuance of manual checks. Three (3) years after release of
Replaces Schedule GSM 02-22. audit.
Approved: 7/16/2019
GSL 02 38 Vendor Files and W-9s W-9s and other information specific to vendors and Once inactive, four (4) calendar
suppliers of goods and services. May include years or three (3) years after
correspondence, catalogs, and other sales literature, and audit, whichever is later.
various financial records related to vendor. Approved: 7/16/2019
Replaces Schedule GSM 02-36.
GSL 02 39 Voided Checks Unusable checks due to printing and other errors. Three (3) years after release of
Replaces Schedule GSM 02-34. audit, if pre-numbered.
Otherwise, dispose securely at
discretion.
Approved: 7/16/2019
GSL 02 40 Working Trial Balance Year-end trial balance report used for closing the general Three (3) years after release of
ledger. audit.
Replaces Schedule GSM 02-23. Approved: 7/16/2019
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 30 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Fire
SERIES # TITLE DESCRIPTION RETENTION
GSM 17 01 Fire Reports Report completed on all incidents involving responses of the Five (5) years when cause of
fire department personnel. Includes detailed information fire is determined to be
regarding circumstances of the incident— including location, accidental and no loss of life
information on damages or injuries, and possible cause of occurs.
incident.
Ten (10) years after close of
case when arson is involved.
Seventy-five (75) years when loss
of life occurs.
Approved: 1/18/2000
GSM 17 02 Run Report Summaries Report which summarizes information contained on the Fire Five (5) years.
Reports (GSM-17-01). These may be generated for Approved: 1/18/2000
informational purposes to fire administrative personnel.
GSM 17 03 Equipment Run Logs Log maintained containing summary information regarding Five (5) years.
each dispatch of equipment within a fire station. The log is Approved: 1/18/2000
generally maintained at the station level.
GSM 17 04 Dispatch Logs Printouts or manual logs maintained by the dispatch unit Three (3) years.
which contain information regarding time, location, units Approved: 1/18/2000
dispatched in an incident, and other general information.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 31 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Fire
SERIES # TITLE DESCRIPTION RETENTION
GSM 17 05 Dispatch Tape Recordings Tape recordings of calls received by dispatchers and radio Ninety (90) days. Serious
communications between emergency personnel. incidents may warrant longer
retention at the discretion of the
local agency.
Approved: 1/18/2000
GSM 17 06 Investigative Records Records compiled during investigation of fires. May Ten (10) years.
include copies of fire reports, run reports, correspondence,
photographs, newspaper clippings, notes, and other Seventy-five (75) years when loss
information pertinent to the investigation. of life occurs.
Approved: 1/18/2000
GSM 17 07 Evidence Log Log used to track evidence used in fire investigations. Five (5) years following
disposition of evidence.
Approved: 1/18/2000
GSM 17 08 Activity Reports See Schedule GSL 01-04.
GSM 17 09 Equipment Maintenance Documentation of work performed in routine maintenance Routine maintenance: Three (3)
Records or for repair of fire equipment (excluding hydrants and years following subsequent
hoses). maintenance.
Major repair: Life of the
equipment.
Approved: 1/18/2000
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 32 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Fire
SERIES # TITLE DESCRIPTION RETENTION
GSM 17 10 Equipment Inspection Assorted reports related to the inspection and/or inventory Three (3) years.
Records of fire equipment. May include monthly or weekly supply Approved: 1/18/2000
inventory, daily maintenance reports, truck inspection
reports, driver's daily checklist, repair requests, and other
forms completed on a routine basis to insure proper
functioning or availability of all supplies and equipment.
GSM 17 11 Hydrant Records Records documenting the maintenance and inspection of Inspection records: Two (2)
each fire hydrant. years.
Maintenance records: Until the
hydrant is replaced.
Approved: 1/18/2000
GSM 17 12 Hose Tests Routine tests to determine if hoses are in proper working Two (2) years.
order. Approved: 1/18/2000
GSM 17 13 Fire Safety Inspections Inspections of buildings/systems for proper fire protection Five (5) years following
measures and procedures. subsequent inspection or for the
life of the facility, whichever is
earlier.
Approved: 1/18/2000
GSM 17 14 Permits and Applications Applications and copies of issued permits for activities Three (3) years after release of
which require permits (e.g., burning, fireworks). audit.
Approved: 1/18/2000
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 33 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Fire
SERIES # TITLE DESCRIPTION RETENTION
GSM 17 15 Building Plans Building plans for commercial buildings. Until superseded.
Approved: 1/18/2000
GSM 17 16 State Fire Marshall Quarterly Reports submitted to the State Fire Marshall. Provides Five (5) years.
Reports statistical information regarding fires. Approved: 1/18/2000
GSM 17 17 Dive Team Reports Report completed on all incidents involving responses of the Seventy-five (75) years if loss
fire department dive team personnel. Includes detail of life occurs.
information regarding circumstances of the incident,
such as location, information on injuries, or fatalities. Five (5) years if no loss of life
occurs.
Approved: 1/18/2000
GSM 17 18 Training Records, Individual This series documents all training received by individuals Three (3) years following
employed by the fire department. termination.
Approved: 1/18/2000
GSM 17 19 Training Records, General This series documents training activity provided to fire Ten (10) years.
personnel. Information in this series include description of Approved: 1/18/2000
training activities, sign-in sheet, and general information
regarding the training provided. See Training Records,
Individual (GSM 17-18) for records regarding individuals
attending training.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 34 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Fire
SERIES # TITLE DESCRIPTION RETENTION
GSM 17 22 EMS Run Reports Report which summarizes information contained on the Five (5) years.
EMS Encounter Form (GSM-17-20). These may be Approved: 1/18/2000
generated for informational purposes to fire administrative
personnel.
GSM 17 23 Annual Reports See Schedule GSL 01-05.
GSM 17 24 Monthly Reports See Schedule GSL 01-04.
GSM 17 25 General Orders General orders issued by a fire chief. Until superseded, then transfer
to General Orders Expired
(GSM 17-26).
Approved: 1/18/2000
GSM 17 26 General Orders, Expired General orders that have been superseded. Permanent.
Approved: 1/18/2000
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 35 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Fixed Assets
SERIES # TITLE DESCRIPTION RETENTION
GSM 19 01 Fixed Asset Inventory See Schedule GSL 02-25.
GSM 19 02 Fixed Asset Reports see Schedule GSL 19-02.
GSM 19 03 Equipment Change Order File See Schedule GSL 02-25.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 36 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Health Insurance
SERIES # TITLE DESCRIPTION RETENTION
GSL 06 01 Enrollment Forms Enrollment forms of participants in insurance programs One (1) year after superseded.
offered to the employees of a local government entity. Approved: 1/21/2020
Replaces Schedule GSM 20-01.
GSL 06 02 Change of Enrollment Adjustments made by participants to insurance coverage. One (1) year after superseded.
Replaces Schedule GSM 20-02. Approved: 1/21/2020
GSL 06 03 HIPAA Privacy Notice Signed acknowledgements of receipt of HIPAA privacy Two (2) years after termination
notice. of employee.
Replaces Schedule GSM 20-03. Approved: 1/21/2020
GSL 06 04 Contract with Third Party Contract between the local government entity and the third Three (3) years after expiration
Administrator party administrator of the health insurance plan. of contract.
Replaces Schedule GSM 20-04. Approved: 1/21/2020
GSL 06 05 Business Associates Agreements between the health insurance plan of a local Six (6) years.
Agreement government entity and other parties that use or disclose Approved: 1/21/2020
health information of covered participants.
Replaces Schedule GSM 20-05.
GSL 06 06 Third Party Administrator Reports that do not contain protected health information Three (3) years after release of
Report, Not Containing PHI submitted by the third party administrator of the health audit.
insurance plan. Approved: 1/21/2020
Replaces Schedule GSM 20-06.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 37 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Health Insurance
SERIES # TITLE DESCRIPTION RETENTION
GSL 06 07 Protected Health Information All documents received by the local government entity that Six (6) years.
(PHI) contain protected health information. Secure disposal required.
Replaces Schedule GSM 20-07. Approved: 1/21/2020
GSL 06 08 Disclosure Requests Requests from plan participants for information on all Six (6) years.
entities receiving protected health information on the Secure disposal required.
participant. Approved: 1/21/2020
Replaces Schedule GSM 20-08.
GSL 06 09 Disclosure Information Responses by the local government entity to participants Six (6) years.
submitting disclosure requests. Secure disposal required.
Replaces Schedule GSM 20-09. Approved: 1/21/2020
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 38 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Housing Authority
SERIES # TITLE DESCRIPTION RETENTION
GSM 22 01 Commissioner Appointments Appointments to the Board of Commissioners of the Permanent.
Housing Authority. Approved: 7/18/2017
GSM 22 02 Bylaws Bylaws of the Housing Authority. Permanent.
Approved: 7/18/2017
GSM 22 03 Minutes of Board Meetings Minutes of the governing board of the Housing Authority. Permanent.
Approved: 7/18/2017
GSM 22 04 Policies, Procedures, and Plans Policy statements, organizational charts, procedure Seven (7) years after
manuals, planning documents, and other documentation superseded or otherwise no
regarding policies, procedures, and plans of the Housing longer in effect.
Authority. Approved: 7/18/2017
GSM 22 05 Internal Investigation and Records of all internal investigations and audits of Housing Ten (10) years following
Audit Files Authority activities. closure of investigation or audit.
Approved: 7/18/2017
GSM 22 06 Written Claims and Accident All written claims against the Housing Authority (including Three and a half (3-1/2) years
Reports any accident and related reports) which do not lead to after settlement or other
litigation. conclusion.
Approved: 7/18/2017
GSM 22 07 Litigation Records Documentation of all litigation involving the Housing Ten (10) years following final
Authority. disposition of the matter.
Approved: 7/18/2017
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 39 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Housing Authority
SERIES # TITLE DESCRIPTION RETENTION
GSM 22 08 General Correspondence Correspondence, interoffice memoranda and other Three and a half (3-1/2) years
communications to or from Housing Authority officials and from the date of the
staff not covered by any other retention requirement. communication.
Approved: 7/18/2017
GSM 22 11 Annual Contributions Each Annual Contributions Contract entered into with the Permanent.
Contract United States Department of Housing and Urban Approved: 7/18/2017
Development, together with any amendments or
supplements and all related correspondence.
GSM 22 12 Petty Cash Vouchers Vouchers for all disbursements from any petty cash or Three (3) years after release of
related account of the Housing Authority. audit.
Approved: 7/18/2017
GSM 22 13 Depreciation Schedules Depreciation schedules for all depreciable assets of the Three (3) years after release of
Housing Authority. audit.
Approved: 7/18/2017
GSM 22 14 Contractor Payroll and Reports submitted to the Housing Authority by its Five (5) years after
Compliance Reports contractors demonstrating compliance with Davis-Bacon expiration/termination.
Act and other contractual obligations. Approved: 7/18/2017
GSM 22 15 Subsidiary Ledgers Ledger and other statements and reports for subsidiaries of Three (3) years after release of
the Housing Authority. audit.
Approved: 7/18/2017
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 40 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Housing Authority
SERIES # TITLE DESCRIPTION RETENTION
GSM 22 16 Tax Returns All tax returns of the Housing Authority and its subsidiaries Seven (7) years after filing with
not otherwise covered. appropriate taxing authority.
Approved: 7/18/2017
GSM 22 21 Plans and Specifications Plans and specifications for all improvements owned or Five (5) years after
operated by the Housing Authority. disposition/demolition.
Retain those involving historic
property permanently.
Approved: 7/18/2017
GSM 22 22 Asbestos, Lead-based Paint, All asbestos, lead-based paint, and other environmental Permanent.
and Other Environmental studies performed on any properties owned, leased or Approved: 7/18/2017
Studies operated by the Housing Authority.
GSM 22 31 Tenant Lease File All information relating to leasing of residential units Three and a half (3-1/2) years
including rental application, income verification, and notices after termination of residency.
to tenant. Approved: 7/18/2017
GSM 22 32 Tenant Applications Applications for potential tenants who were deemed not Three and a half (3-1/2) years
eligible, who voluntarily withdrew an application, or who after application denied or
for other reasons did not sign a lease (includes any withdrawn.
correspondence to or from potential tenant). Approved: 7/18/2017
GSM 22 33 Rent Reports and Rent Rolls All reports showing rents charged to and received from Three (3) years after release of
tenants of each unit. audit.
Approved: 7/18/2017
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 41 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Impounded Vehicles
SERIES # TITLE DESCRIPTION RETENTION
GSM 15 01 Vehicle Impound Inventory File maintained for each vehicle placed in the impound lot. Until released or sold at auction,
May include a copy of the impound information for Police then three (3) years after release
Department, letter or notification to owner, copy of of audit.
impound slip containing authorization to release the vehicle Approved: 7/20/1999
to the owner, or the documentation for disposition of the
vehicle through an auction.
GSM 15 02 Vehicle Impound Release Record maintained which documents vehicles released to Three (3) years after release of
Log owner. This record, regardless of format, contains audit.
signature of owner indicating transfer of possession back to Approved: 7/20/1999
the owner.
GSM 15 03 Vehicle Impound Reports Any reports containing information generated from the Three (3) years after release of
impound lot inventory or release database. audit.
Approved: 7/20/1999
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 42 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Law Enforcement
SERIES # TITLE DESCRIPTION RETENTION
GSM 08 01 Arrest Reports Form documenting the arrest of an individual by the law Felony arrests for crimes for
enforcement agency. It may be filed within a case file which there is no statute of
containing other information related to an incident or it may limitations or which result in a
be filed separately. death: seventy-five (75) years.
Other arrests: twenty-five (25)
years.
[Authorization to destroy records in
this series dated prior to 1970 must
be obtained in writing from the
Department of Archives and History.]
Approved: 1/18/2000
GSM 08 02 Offense Reports Offense Reports (variant title "Incident Reports") contain all Felony cases for which there is
information gathered by the investigating law enforcement no statute of limitations or
officer at an incident. The series consists of forms that which result in a death:
detail the "who, what, when, where and why" of seventy-five (75) years.
occurrence. Additional information is often contained in a
"supplemental report," which is a part of this series. Other felony cases: twenty-five
(25) years.
All other offense reports: five
(5) years.
[Authorization to destroy records in
this series dated prior to 1970 must
be obtained in writing from the
Department of Archives and History.]
Approved: 1/18/2000
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 43 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Law Enforcement
SERIES # TITLE DESCRIPTION RETENTION
GSM 08 03 Expungements This series is composed of various law enforcement Destroy in accordance with the
records (offense reports, arrest reports, and all other guidelines of the court order.
records stipulated in a court order). Approved: 1/18/2000
GSM 08 04 Accident Reports This series contains offense reports related to traffic Three (3) years.
accidents. (If, as a result of the accident, an
individual is charged with a felony,
the Accident Report shall be
retained as an Offense Report
[GSM-08-02] in accordance with the
retention guidelines for that series.)
Approved: 1/18/2000
GSM 08 05 Dispatch Tape Recordings Tape recordings of calls received by dispatchers and radio Ninety (90) days. Serious
communications between law enforcement personnel. incidents may warrant longer
retention at the discretion of the
local agency.
Approved: 1/18/2000
GSM 08 06 Dispatch Logs Printouts or manual logs maintained by the dispatch unit Three (3) years.
which contain information regarding time, location, units Approved: 1/18/2000
dispatched in an incident, and other general information.
GSM 08 07 Ticket Books Traffic ticket books containing copy of all tickets issued. Three (3) years after release of
audit.
Approved: 1/16/2001
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 44 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Law Enforcement
SERIES # TITLE DESCRIPTION RETENTION
GSM 08 08 Training Records, Individual Records of training received by individual employees. Three (3) years following
termination of employee.
Approved: 10/20/2009
GSM 08 09 Training Records, General This series documents training activity provided to law Ten (10) years.
enforcement personnel. Information includes description of Approved: 10/20/2009
training activities, sign-in sheets, and general information
regarding the training provided.
GSM 08 10 Video/Audio Recordings from Non-evidentiary recordings created by mobile units, Thirty (30) days.
Mobile Units, Non-evidentiary including both in-car and body-worn cameras. Approved: 1/19/2016
GSM 08 11 Video/Audio Recordings from Evidentiary recordings created by mobile units, including One (1) year after final
Mobile Units, Evidentiary both in-car and body-worn cameras. disposition of case and
completion of sentence.
Approved: 1/19/2016
GSM 08 12 Video/Audio Recordings from Non-evidentiary recordings created by fixed, stationary Thirty (30) days.
Stationary Cameras, cameras used for surveillance purposes in public buildings. Approved: 1/19/2016
Non-evidentiary
GSM 08 13 Video/Audio Recordings from Evidentiary recordings created by fixed, stationary cameras One (1) year after final
Stationary Cameras, used for surveillance purposes in public buildings. disposition of case and
Evidentiary completion of sentence.
Approved: 1/19/2016
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 45 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Municipal Court
SERIES # TITLE DESCRIPTION RETENTION
GSM 09 01 Docket The docket contains a summary of all cases appearing Permanent.
before the municipal court in accordance with §21-23-11, Approved: 4/21/1998
Mississippi Code, 1972, Annotated.
GSM 09 02 Minutes The minutes contain all orders and judgments of the Permanent.
municipal court. It is maintained in accordance with §21- Approved: 4/21/1998
23-11, Mississippi Code, 1972, Annotated. This series may
be maintained as a part of the docket.
GSM 09 03 Case File Contains supporting documentation for felony and Seven (7) years following
misdemeanor cases (non-traffic). This series may include disposition of case or
copies of affidavit (complaint), arrest warrant, bond, satisfaction of sentence.
documentation of completion/payment of the sentence/fine
and documentation relating to each case. Before disposal of records dated
prior to 1970, authorization must
be obtained from the Department
of Archives and History.
Approved: 7/21/1998
GSM 09 04 Traffic Cases Case files (tickets) involving moving or parking violations. Three (3) years after release of
audit following disposition of
case or payment of fine.
Approved: 4/21/1998
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 46 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Municipal Court
SERIES # TITLE DESCRIPTION RETENTION
GSM 09 05 Daily Collection Record Documentation of payments received. May include bank Three (3) years after release of
deposit receipts, daily and/or transaction records, cash audit.
register tapes, receipts for money received, or other Approved: 4/21/1998
receivable documentation.
GSM 09 06 Work/Community Service Time sheets for individuals who are assigned to community Three (3) years after release of
Program service in order to pay fines. audit following fulfillment of
service.
Approved: 4/21/1998
GSM 09 07 Time Payment Program Records reflecting payments of fines for individuals Three (3) years after release of
authorized by the court to make time payments. audit following satisfaction of
fine.
Approved: 4/21/1998
GSM 09 08 Ticket Book Issuance Record of each traffic ticket book issued to law Three (3) years after release of
enforcement personnel. audit.
Approved: 1/16/2001
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 47 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Parks & Recreation
SERIES # TITLE DESCRIPTION RETENTION
GSL 18 01 Boat Slip Leases Contracts between harbor authority and boat owners to Three (3) years after release of
lease boat slips either for specified time or ongoing. Often audit following termination of
include specific fees charged for size of vessel and various lease.
services. Approved: 4/16/2019
GSL 18 02 Park and Facility Maps Records documenting park boundaries, facilities and other Until superseded.
improvements, landscaping, topography, drainage, and Official copy shall be maintained
enhancements for properties owned and maintained by the by entity's clerk or administration
parks and recreation department of a local government entity. office for life of facility.
May include master plans, construction plans, as-built
drawings, various maps and specifications, etc. See also GSL 18-28 for maps
with potential historic value.
Approved: 1/21/2020
GSL 18 03 Planning and Development Records documenting the planning and construction of Life of facility or of specific
Records - Improvement improvement projects of parks and recreation facilities improvements.
Projects owned by a local government entity. May include master Approved: 1/21/2020
plans, construction plans, as-built drawings, various maps
and specifications, etc.
GSL 18 04 Facility and Maintenance Records documenting certification or compliance with laws Permanent.
Files - Master Files or standards for facilities owned by the parks and Approved: 1/21/2020
recreation department of a local government entity.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 48 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Parks & Recreation
SERIES # TITLE DESCRIPTION RETENTION
GSL 18 05 Facility and Maintenance Records documenting the inspections of equipment, Six (6) years.
Files - Inspection Records lighting, sidewalks, restrooms, picnic tables, and other Approved: 1/21/2020
property or equipment within facilities owned by the parks
and recreation department of a local government entity.
GSL 18 06 Facility and Maintenance Work orders for performance of routine maintenance or Three (3) years after release of
Files - Work Orders special projects related to facilities owned by the parks and audit.
recreation department of a local government entity. Approved: 1/21/2020
GSL 18 07 Horticulture Files Records relating to landscaping, tree, and flower work on Until superseded.
property maintained by the parks and recreation Approved: 1/21/2020
department. May include requests, design plans, and other
descriptive information.
GSL 18 08 Pesticide/Herbicide Records documenting the application of pesticide/herbicide Two (2) years.
Application Records chemicals in government owned parks and recreation Approved: 1/21/2020
facilities. Information may include a schedule of spraying,
date of application, weather conditions, application area,
chemical applied, mix ratio, and coverage rate.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 49 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Parks & Recreation
SERIES # TITLE DESCRIPTION RETENTION
GSL 18 09 Swimming Pool Maintenance Records documenting the operation, maintenance, and Three (3) years.
Records monitoring of swimming pools owned and/or operated by a Approved: 1/21/2020
local government. Information may include chemicals used,
water clarity, cleanliness, chlorine and pH levels, incidents
and response, and other information related to the safety
and health of the general public.
GSL 18 10 Cemetery Records Records documenting individuals buried in cemeteries Permanent.
owned and/or operated by a local government. May include Approved: 1/21/2020
maps, indexes, burial information, copies of deeds,
purchaser information, internment books, and plot diagrams.
GSL 18 11 Cemetery Maintenance Records documenting routine maintenance of cemeteries Three (3) years after release of
Records owned and/or operated by a local government. Includes audit.
work orders, service requests, receipts, invoices, etc. Approved: 1/21/2020
GSL 18 21 Program Records Records relating to the programs and activities sponsored Six (6) years.
by the parks and recreation department of a local Approved: 1/21/2020
government entity. Documents include, but are not limited
to, player rosters, sponsor forms, practice notices,
schedules, permission slips, brochures, flyers, and related
correspondence.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 50 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Parks & Recreation
SERIES # TITLE DESCRIPTION RETENTION
GSL 18 22 Program Planning Records Records documenting the planning, development, Six (6) years.
publication and execution of various programs offered by Approved: 1/21/2020
the parks and recreation department of a local government
entity. May include lesson plans, course/program
descriptions and instruction materials.
GSL 18 23 Recreation and Registration Records documenting the registration and attendance of Six (6) years.
Records participants in events, activities, and classes sponsored by Approved: 1/21/2020
the parks and recreation department of a local government
entity. Files may include, but are not limited to, registration
forms, parent/guardian consent, worksheets, reports,
emergency contact information, etc.
GSL 18 24 Release Forms and Waivers Forms completed by individuals participating in recreational Six (6) years.
activities sponsored by a parks and recreation department Approved: 1/21/2020
of a local government entity. These forms are completed to
verify parental consent for minors, and to verify that
participants have released all rights and claims for possible
injuries in recreational activities. May include: release, dates
of activity, name of participant, name/signature of
parent/guardian, and insurance documentation.
GSL 18 25 Visitor Admission Records Records of admissions to museums, historical sites, and Six (6) years.
other parks and recreation facilities owned or operated by a Approved: 1/21/2020
local government. Includes guest books, registers, logs, and
similar records that document visitation.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 51 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Parks & Recreation
SERIES # TITLE DESCRIPTION RETENTION
GSL 18 26 Facility and Equipment Records and other documentation used to track the rental Three (3) years after release of
Rental and Loan Records or loan of facilities and/or equipment owned by the parks audit.
and recreation department of a local government entity. Approved: 1/21/2020
Information may include name of person or group renting
the facility or equipment, contact information, date rented
and returned, compensation information, and other related
data. Records may include applications, calendars, lists,
receipts and related documentation.
GSL 18 27 Special Event Files Records concerning special events promoted by a local Six (6) years.
government entity. This series documents the legal Approved: 1/21/2020
responsibilities for those events held on government
property, including parades, fireworks, picnics, festivals,
races, weddings, parties, etc. They may include permits,
contracts, licensing, legal agreements (including, but not
limited to, hold harmless agreements, releases and waivers),
meeting minutes, correspondence, insurance, event-
specific marketing, etc.
GSL 18 28 Recreation Program Records Records retained for historical and informational purposes, Permanent.
- Historical including park histories, architectural drawings, Approved: 1/21/2020
photographs, brochures, maps, significant news stories, etc.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 52 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Payroll Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 03 01 Cafeteria Plan Administrative Listing of employees enrolled in cafeteria plan supplemental Three (3) years after release of
Fees program (e.g. uninsured medical, day care, etc.) and the audit.
administrative fee charged to the entity. Used for determining Approved: 7/18/2017
amount due carrier.
Replaces Schedule GSM 03-01.
GSL 03 02 Cafeteria Plan Enrollment Form used to enroll employees in Cafeteria Plan on a yearly Four (4) years after close of
basis. Indicates coverage selected and amounts selected. calendar year.
Replaces Schedule GSM 03-02. Approved: 7/18/2017
GSL 03 03 Deduction Cards Payroll deduction cards enrolling employees in various Until superseded, then three (3)
payroll deduction programs including credit union, direct years after release of audit.
deposit, insurance (except health), and disability and Approved: 7/18/2017
rehabilitation.
Replaces Schedule GSM 03-03.
GSL 03 04 Employee Earnings Record Report detailing all payroll checks issued to employees. Fifty-five (55) years.
Includes employee's name, Social Security number, and Approved: 7/18/2017
types and amounts of individual deductions.
Replaces Schedule GSM 03-04.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 53 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Payroll Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 03 05 Garnishment Files Garnishment case files of employees. May contain wage Four (4) years after final release
earner's plan with posted payments, court order, notification of wages.
of garnishment or tax levy, and release of wages notification. Approved: 7/18/2017
Replaces Schedule GSM 03-05.
GSL 03 06 Payroll Register Contains payroll information for all employees for each pay Fifty-five (55) years.
period. Includes check number, name, social security number, Approved: 7/18/2017
earnings amounts, withholding amounts, net pay. This series
may also include information on hours worked and rate of pay.
Replaces Schedule GSM 03-06.
GSL 03 07 Retirement Reports Public Employees' Retirement System reporting form, Three (3) years after release of
which provides total amount submitted to the retirement audit. Retain fifty-five (55)
fund, lists each employee, retirement wages and retirement years if Payroll Register or
contribution. Earnings Record for the same
Replaces Schedule GSM 03-07. reporting period is not available.
Approved: 7/18/2017
GSL 03 08 Tax Reports Documentation for reports to Internal Revenue Service Five (5) years after tax is due or
regarding Social Security and withholding taxes paid. paid, whichever is later.
Includes weekly and monthly payroll deposit and quarterly Approved: 7/16/2019
reports. Also includes IRS Forms 941 and 1099 and
variants.
Replaces Schedules GSM 02-16 and 03-08.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 54 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Payroll Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 03 09 Time Sheets Reports for all employees listing time(s) worked or Three (3) years after release of
exceptions to normal salary for the pay period. audit.
Replaces Schedule GSM 03-09. Approved: 7/18/2017
GSL 03 10 Unemployment Monthly and quarterly reports containing information on Quarterly reports: three (3)
Compensation Report each employee (name and Social Security number), month- years after release of audit or
to-date wages, month-to-date unemployment compensation close of calendar year,
charge, year-to-date wages, and year-to-date unemployment whichever is later.
compensation charges. Quarterly report submitted to
Unemployment Compensation Commission. Monthly reports: following
Replaces Schedule GSM 03-10. preparation of quarterly report.
Approved: 7/18/2017
GSL 03 11 W-2s Copy of Internal Revenue Service W-2 Form issued to each Four (4) years after tax is due or
employee. tax is paid, whichever is later.
Replaces Schedule GSM 03-11. Approved: 7/18/2017
GSL 03 12 W-2s, Undelivered Employee's copy of W-2 which was undeliverable. Three (3) years after close of
Replaces Schedule GSM 03-12. calendar year.
Approved: 7/18/2017
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 55 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Personnel Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 05 01 Personnel File, The master personnel record maintained for each employee. Fifty-five (55) years after
Official Record May include job application, personnel transaction record earliest date of hire, OR seven
reflecting position classification and salary level, payroll (7) years after termination,
withholding information, leave summary record, whichever is later.
performance documentation, and other documents related Approved: 7/18/2017
to the individual's employment.
Replaces Schedule GSM 05-02.
GSL 05 02 Personnel File, DUPLICATE copy of personnel file which is often One (1) year following
Reference Copy maintained at the department or division level. termination, then transfer to
See GSL 05-01 Personnel File, Official Record. Personnel/Human Resources
Replaces Schedule GSM 05-03. Office for review and disposal.
Approved: 7/18/2017
GSL 05 03 Leave Records Requests for use of vacation, sick, compensatory, or other Three (3) years after audit if
leave. This series is often filed within the official Personnel leave summary information is
File. maintained.
Replaces Schedule GSM 05-04.
Fifty-five (55) years if leave
summary information is not
otherwise maintained.
Approved: 7/18/2017
GSL 05 04 Employee Accident Reports Reports and documentation related to accidents incurred by Seven (7) years if workers
employees. Does not include documentation maintained in compensation claim is filed (see
Personnel File. GSL 05-05);
Replaces Schedule GSM 05-01. otherwise three (3) years.
Approved: 7/18/2017
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 56 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Personnel Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 05 05 Workers Compensation Files Files related to workers compensation claims. Includes Seven (7) years following the
case files and reports to Workers Compensation Commission. close of the case.
Replaces Schedule GSM 05-06. Approved: 7/18/2017
GSL 05 06 Job Applications, Not Hired Applications submitted for employment from individuals not Two (2) years.
hired for the position. Approved: 7/18/2017
Replaces Schedule GSM 05-05.
GSL 05 07 Drug Test Records Results of drug tests administered to current and One (1) year from receipt of
prospective employees, and associated records. test results.
For DOT-regulated positions in
aviation, trucking, railroads, mass
transit and pipelines: five (5) years
from receipt of test results.
If test resulted in adverse action
against an employee: five (5) years
after conclusion of final action.
Approved: 4/16/2019
GSL 05 08 I-9 Forms and Related Form I-9 is used for verifying the identity and employment Three (3) years after date of
Documentation authorization of individuals hired for employment in the hire or one (1) year after
United States. The form must be available for inspection by termination, whichever is later.
authorized U.S. Government officials from the Department Approved: 10/15/2019
of Homeland Security, Department of Labor, or Department
of Justice. If copies of documents presented by employees
were made or a report was generated through E-Verify,
they should be kept with the corresponding Form I-9.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 57 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Personnel Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 05 09 Background Investigation for Information related to background investigations of One (1) year from conclusion of
Employees, Volunteers, or employees, volunteers, or job applicants, including copies investigation.
Applicants of employment applications, release forms, credit reports,
driver's licenses, transcripts, social security numbers, If investigation resulted in the applicant
professional licenses or certifications, verification of not being hired or adverse action against
education and licensure, sex offenders registry, personal an employee, five (5) years after
and professional references, fingerprint applications, lie- conclusion of final action.
detector results, blood or urine test results, correspondence,
criminal, driving, education, court, and military records. Drug test records are held according to
schedule GSL 05-07.
Approved: 10/15/2019
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 58 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Privilege License
SERIES # TITLE DESCRIPTION RETENTION
GSM 13 01 Privilege License Copies Copies of issued license. Three (3) years after release of
audit.
Approved: 7/20/1999
GSM 13 02 Privilege License Applications Applications for privilege license. Three (3) years after release of
audit.
Approved: 7/20/1999
GSM 13 03 Privilege Register Register of all privilege licenses issued. Permanent.
Approved: 7/20/1999
GSM 13 04 Privilege License Reports Various reports generated by the privilege license operation Three (3) years after release of
(does not include Privilege License Register or report of audit.
unpaid licenses). Approved: 7/20/1999
GSM 13 05 Unpaid Privilege Licenses Reports or other record of unpaid licenses. Seven (7) years.
Approved: 7/20/1999
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 59 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Public Works
SERIES # TITLE DESCRIPTION RETENTION
GSL 14 01 Work Orders Copies of work orders placed for use of public work Three (3) years after release of
crews. audit.
Replaces Schedule GSM 14-01. Approved: 4/16/2019
GSL 14 02 Road/Street Dockets Docket listing all road maintenance performed. This series Permanent.
provides historical summary of maintenance performed Approved: 4/16/2019
from initial construction.
Replaces Schedule GSM 14-02.
GSL 14 03 Road/Street Maintenance Detailed records of all maintenance performed. Three (3) years after release of
Records Replaces Schedule GSM 14-03. audit.
Approved: 4/16/2019
GSL 14 04 Road/Street Maintenance Reports summarizing activities of maintenance crews. Three (3) years after release of
Work Reports Replaces Schedule GSM 14-04. audit.
Approved: 4/16/2019
GSL 14 05 Repair/Street Repair Costs Estimates, copies of invoices, supply tickets, and other Three (3) years after release of
financial records relating to maintenance activities. audit.
Replaces Schedule GSM 14-05. Approved: 4/16/2019
GSL 14 06 Road/Street Resurfacing Summary reports (generally annual) containing lists of Permanent.
Reports roads/streets resurfaced, including types of materials used Approved: 4/16/2019
and costs of roads.
Replaces Schedule GSM 14-06.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 60 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Public Works
SERIES # TITLE DESCRIPTION RETENTION
GSL 14 07 Road/Street Plats Plats of subdivisions and incorporated areas. Permanent.
Replaces Schedule GSM 14-07. Approved: 4/16/2019
GSL 14 08 Traffic Control Signs and Inventory of all traffic signs and signals. Until superseded.
Signals Inventory Replaces Schedule GSM 14-08. Approved: 4/16/2019
GSL 14 09 Traffic Control Maintenance Records relating to the maintenance of traffic signs and Three (3) years.
Records signals. Approved: 4/16/2019
Replaces Schedule GSM 14-09.
GSL 14 10 Traffic Control Intersection Includes a variety of records relating to intersections: Ten (10) years.
File studies related to traffic planning, drawings of signal Approved: 4/16/2019
controllers, and intersections.
Replaces Schedule GSM 14-10.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 61 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Purchasing Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 04 01 Bids Successful and unsuccessful bids received for purchases of Until goods or services
goods or services. Associated documentation may include provided, then hold five (5)
correspondence, preliminary work papers, requests for years after release of audit, then
proposals or information, published notices, proofs of destroy.
publication, plans, specifications, and other related materials. Approved: 7/15/2008
GSM 04 02 Purchase Orders Copy of purchase order. Three (3) years after release of
audit, then destroy.
Approved: 11/21/1996
GSM 04 03 State Contracts Reference copy of purchase contracts issued by State of Until superseded, then destroy.
Mississippi. Approved: 11/21/1996
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 62 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Tax Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 18 01 Tax Receipts Receipts for payment of taxes on real estate. Five (5) years.
Approved: 1/18/2000
GSM 18 02 Assessment Roll, Real or Annual assessment rolls listing appraised value of real estate Permanent.
Personal Property and/or personal property. Approved: 4/10/2018
GSM 18 03 Release from Delinquent Listing of payment of realty taxes that were overdue. Five (5) years.
Taxes Approved: 1/18/2000
GSM 18 04 Land Sold for Taxes Listing of all property sold for taxes. Permanent.
Approved: 1/18/2000
GSM 18 05 Land Redemption Certificate Also known as "Tax Sale Release," this form is created Permanent.
when a tax sale is redeemed. It lists all fees the clerk Approved: 7/21/2009
charges, date and total amount of redemption, property
being redeemed, and who is redeeming it.
GSM 18 06 Tax Sale Supporting This series contains copies of mailed notices, One (1) year following year of
Documentation, returned/undelivered notices, and return receipts from redemption.
Redeemed Property mailed notices regarding tax sales of real property in which Approved: 4/21/2015
the taxes are paid within the redemption period.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 63 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Tax Records
SERIES # TITLE DESCRIPTION RETENTION
GSM 18 07 Tax Sale Supporting This series contains copies of mailed notices, Ten (10) years following
Documentation, returned/undelivered notices, and return receipts from maturity.
Matured Sales mailed notices regarding tax sales of real property in which Approved: 4/21/2015
the taxes are not paid before expiration of the redemption
period.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 64 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Utility Billing Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 07 01 Utility Deposit Records This series contains information on customers containing Four (4) years after refund or
utility services from a local government entity and generally termination of service.
contains the customer’s name, address, date of deposit,
account number, and occasionally additional information, [Authorization to dispose of
such as date service commenced. records in this series dated prior
Replaces Schedule GSM 07-01. to 1945 must be obtained in
writing from the Department of
Archives and History.]
Approved: 4/16/2019
GSL 07 02 Meter Reading Records This series contains the information which is generated in Three (3) years after release of
the meter reading process. It often contains, in addition to audit.
meter reading sheets or printouts (according to the process Approved: 4/16/2019
used), various out of tolerance reports, editing sheets, etc.
Replaces Schedule GSM 07-02.
GSL 07 03 Utility Billing Records This series contains the periodic billing information for each Seven (7) years.
customer. Basic information in this series includes Approved: 4/16/2019
customer name, meter reading, date, and amount of bill.
Replaces Schedule GSM 07-03.
GSL 07 04 Utility Billing Support Records This series contains a variety of reports used in generating Three (3) years after release of
the billing of utility customers. It includes those accounting audit.
reports generated to verify the accuracy of the actual bill, Approved: 4/16/2019
such as trial balances run prior to being posted to the
general ledger.
Replaces Schedule GSM 07-04.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 65 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Utility Billing Records
SERIES # TITLE DESCRIPTION RETENTION
GSL 07 05 Utility Payment Records This series includes reports reflecting payments of utility Seven (7) years.
bills by customers. This series provides documentation of Approved: 4/16/2019
all payments made on bills. This report may be often
combined with the Utility Billing Record (GSL 07-03).
Replaces Schedule GSM 07-05.
GSL 07 06 Utility Payment Support Backup material associated with the payment of utility bills. Three (3) years after release of
Records It may include payment stubs, receipt books, cashier’s audit.
reports, bank draft reports, and other documentation which Approved: 4/16/2019
is summarized in the Utility Payment Records (GSL 07-05).
Replaces Schedule GSM 07-06.
GSL 07 07 Utility Deposit Refund This series contains documentation of the final utility bill Four (4) years.
Records and the refund of the deposit to the customer. Approved: 4/16/2019
Replaces Schedule GSM 07-07.
GSL 07 08 Utility Service Termination Records relating to termination of utility service, whether Three (3) years after release of
Records by customer request or due to non-payment for services. audit following termination of
Includes applications to terminate service, termination service.
notices by local government entity, cut-off lists, payment Approved: 4/16/2019
agreements, related correspondence, and other similar
records.
GSL 07 09 Utility Work Orders Work Orders for services such as to connect service, Three (3) years after release of
disconnect service, or other maintenance functions audit.
associated with utility services. Approved: 4/16/2019
Replaces Schedule GSM 07-08.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 66 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
All Local Governments
Vehicle Maintenance
SERIES # TITLE DESCRIPTION RETENTION
GSL 16 01 Fuel Card File Record of requests, record of issuance, and other One (1) year following the
documentation relating to fuel card for local government cancellation of card.
entity employees and vehicles. Approved: 4/16/2019
Replaces Schedule GSM 16-03.
GSL 16 02 Fuel Usage Reports Reports detailing fuel purchased for vehicles belonging to a Three (3) years after release of
local government entity. audit.
Replaces Schedule GSM 16-02. Approved: 4/16/2019
GSL 16 03 Vehicle Master File Work orders on all work done on vehicles belonging to a Three (3) years after disposition
local government entity. May include purchase information, of equipment.
vehicle description information, vehicle title, tag Approved: 4/16/2019
information, and billing information for maintenance.
Replaces Schedule GSM 16-01.
GSL 16 04 Parts Inventory Records Records of parts received and used by vehicle maintenance Three (3) years after release of
operation. audit.
Replaces Schedule GSM 16-04. Approved: 4/16/2019
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 67 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Zoning
SERIES # TITLE DESCRIPTION RETENTION
GSM 12 01 Zoning Board Minutes See Schedule GSL 01-01.
GSM 12 02 Meeting Tapes See Schedule GSL 01-03.
GSM 12 03 Zoning Ordinances Published compilations of all zoning ordinances. Permanent.
Approved: 7/20/1999
GSM 12 04 Map Files Various maps of the municipality. Includes aerial Retain original maps
photographs. permanently. Copies may be
disposed as necessary.
Approved: 7/20/1999
GSM 12 05 Zoning Plats Plats reflecting zoning classification of all parcels in the Permanent.
municipality. Approved: 7/20/1999
GSM 12 06 Case File Case file for each request for rezoning, special exemption, Permanent.
use permit, variance, rear/side yard variance. These files Approved: 7/20/1999
generally include application, letter of intent, photographs,
maps, staff report, recommendations from other departments,
certified mail receipt, correspondence, petition, and final
action information.
This retention schedule has been approved for use only by the jurisdiction indicated above in accordance with instructions that appear on the cover of this schedule.
Tuesday, January 21, 2020 Page 68 of 68
State of Mississippi Local Government Records
RECORDS RETENTION SCHEDULE
Municipalities
Zoning
SERIES # TITLE DESCRIPTION RETENTION
GSM 12 07 Mobile Home Permits Case file for request to place mobile home on property (see One (1) year following
GSM 12-06 for general description of contents). expiration or cancellation of
permit.
Approved: 7/20/1999
GSM 12 08 Mobile Home Permit Renews for placement of mobile home on property. One (1) year following
Renewals expiration or cancellation of
permit.
Approved: 7/20/1999
