Part 2. RETENTION AND DISPOSITION OF PUBLIC RECORDS, version 14 (§ 1.21.2.1 to 1.21.2.943)

A. Category: Employee services - workers' compensation and unemployment B. Description: Records related to employer accounts of workers' compensation and unemployment. C. Retention: destroy four years from close of calendar year in which file closed

A. Category: Employee services - workers' compensation and unemployment B. Description: Records related to reports of injuries resulting in no action or claim. C. Retention: destroy two years from date file created

A. Category: Employee services - workers' compensation and unemployment B. Description: Records related to underwriting for workers' compensation and unemployment policies. C. Retention: destroy 10 years from date file closed

A. Category: Employee services - workers' compensation and unemployment B. Description: Records related to workers' compensation administration accident reporting. C. Retention: destroy 60 years from date file closed

Public Records Act, Section 14-3-1 et seq. NMSA 1978.

A. Category: Financial and accounting - accounting management B. Description: Records relating to accounts payable including, but not limited to, purchasing and reimbursements. C. Retention: destroy six years from date audit report released

A. Category: Financial and accounting - accounting management B. Description: Records related to accounts receivable including, but not limited to, invoicing. C. Retention: destroy six years from date audit report released

A. Category: Financial and accounting - accounting management B. Description: Records relating to transferring of funds. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - accounting management B. Description: Records related to collections of funds including, but not limited to, bankruptcy. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - accounting management B. Description: Records related to donations of funds and assets to or from a government entity. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - accounting management B. Description: Records related to the management of funds including, but not limited to, inmate and patient funds. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - accounting management B. Description: Journal entries. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - accounting management B. Description: Records relating to ledger management. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - accounting management B. Description: Records related to accounting processes and controls. C. Retention: destroy one year from date audit report released

A. Category: Financial and accounting - asset management B. Description: Records related to the control of fixed assets. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - asset management B. Description: Records related to the control of supplies and stock inventory. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - asset management B. Description: Records related to the disposal of surplus equipment. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - bank administration B. Description: Records relating to the establishment, maintenance and termination of bank accounts. C. Retention: destroy three years from the close of the fiscal year in which file closed

A. Category: Financial and accounting - bank administration B. Description: Records related to bank account and credit card statements and reconciliations. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - budget management B. Description: Records related to the request, recommendation and approved annual budget. C. Retention: permanent, transfer to archives when no longer needed for reference

A. Category: Financial and accounting - financial statements and reports B. Description: Records related to reconciliations and balancing for financial reports and statements. C. Retention: destroy three years from date audit report released

A. Category: Financial and accounting - financial aid and loan management. B. Description: Records related to loan programs including, but not limited to, loan documents and tracking. C. Retention: destroy three years from close of fiscal year in which file closed.

A. Category: Financial and accounting - financial aid and loan management. B. Description: Records related to scholarships, loans, grants and other aid. C. Retention: destroy three years from the date file closed.

A. Category: Financial and accounting - investment management B. Description: Records related to investments including, but not limited to, bonds, debt issuance and certificates of deposit. C. Retention: destroy six years from date file closed

A. Category: Financial and accounting - investment management B. Description: Records related to investment statements and reports. C. Retention: destroy three years from the date file closed

A. Category: Financial and accounting - procurement B. Description: Bids, quotes and proposals and related records. C. Retention: destroy three years from date file closed

A. Category: Financial and accounting - procurement B. Description: Records related to management of vendors. C. Retention: destroy three years from date file closed

A. Category: Financial and accounting - tax management B. Description: Records related to exemptions from taxation. C. Retention: destroy one year from close of calendar year in which file created

A. Category: Financial and accounting - tax management B. Description: Tax reports. C. Retention: destroy 10 years from close of calendar year in which file closed

A. Category: Financial and accounting - tax management B. Description: Records related to the general assessment of taxes, reductions and refunds, including, but not limited to, cigarette, alcohol, road and fuel, lodgers, estate, corporate, personal and employer tax. C. Retention…

A. Category: Financial and accounting - tax management B. Description: Records related to valuation for tax purposes not identified in other classifications. C. Retention: destroy 10 years from close of calendar year in which file created

A. Category: Financial and accounting - tax management B. Description: Records related to valuations for tax purposes including, but not limited to, tax schedules and annual renditions. C. Retention: permanent, transfer to archives five years from close of calendar year in which …

A. Category: Financial and accounting - unclaimed property B. Description: Records related to unclaimed property. C. Retention: destroy 10 years from close of calendar year from date of final disposition of property

Permanent.

A. Category: Governance and compliance -accreditation and certification B. Description: Records related to accreditation and certification of colleges and universities. C. Retention: permanent, transfer to archives five years from date file closed

A. Category: Governance and compliance -accreditation and certification B. Description: Records related to accreditation and certification of educational or training courses or programs. C. Retention: destroy 10 years from date file closed

A. Category: Governance and compliance -accreditation and certification B. Description: Records related to accreditation and certification of correctional facilities. C. Retention: destroy five years from date file closed

A. Category: Governance and compliance -accreditation and certification B. Description: Records related to accredidation and certification of individuals who meet specified criteria. C. Retention: destroy five years from date individual is no longer certified

A. Category: Governance and compliance -accreditation and certification B. Description: Records related to accreditation and certification of hospitals and medical facilities. C. Retention: destroy 10 years from date file closed

A. Category: Governance and compliance -accreditation and certification B. Description: Records related to accreditation and certification of schools. C. Retention: destroy five years from date file closed

A. Category: Governance and compliance - audit, oversight and compliance B. Description: Records related to oversight of corporations including, but not limited to, corporate flings. C. Retention: permanent, transfer to archives five years from date file closed

A. Category: Governance and compliance - audit, oversight and compliance B. Description: Records related to oversight of environmental programs. C. Retention: permanent, transfer to archives five years from date file closed

A. Category: Governance and compliance - audit, oversight and compliance B. Description: Records related to oversight and federal compliance reporting. C. Retention: destroy three years from date file closed

A. Category: Governance and compliance - audit, oversight and compliance B. Description: Records related to financial audits of agencies and programs. C. Retention: destroy three years from the close of the fiscal year in which file created

A. Category: Governance and compliance - audit, oversight and compliance B. Description: Records related to general compliance and audits of agencies and programs. C. Retention: destroy five years from date file closed

A. Category: Governance and compliance - audit, oversight and compliance B. Description: Records related to oversight of insurance companies and agencies. C. Retention: destroy 10 years from date file closed

A. Category: Governance and compliance - election management B. Description: Records related to appointments of election management positions. C. Retention: destroy two years from date file closed