Records – Records are official and trustworthy documents used for accountability and transparency. Requirements for retaining records are mandated by federal and state laws and regulations. Official budget records consist of documents used to develop initial budgets and to record changes in operating budgets.
Working Documents – Working documents are unofficial yet trustworthy documents used to support business activities. Examples include copies of official records retained for your convenience or preliminary planning documents.
Temporary Documents – Temporary documents are transitory and not records or working documents. Examples include drafts, reference materials, and routine correspondence.
Historical Documents – Some documents may have enduring cultural or historical value and should be retained indefinitely.