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SECTIONCODETITLE & DESCRIPTIONRETENTION PERIODCLASSIFICATIONSTATUTEGENERAL RECORDS RETENTION SCHEDULE FOR MINNESOTA CITIESFINANCEFIN 00100ACCOUNT REPORTS - DELINQUENT & UNCOLLECTIBLE6 PublicRecord of all accounts of monies owed to the city that have not been paid or are uncollectible.FINANCEFIN 00200ACCOUNTS PAYABLE LEDGERS & JOURNALS6 PublicRecord of all accounts of monies owed to other parties by the city.FINANCEFIN 00300ACCOUNTS RECEIVABLE - LEDGERS & JOURNALS6 PublicRecord of all accounts of monies owed to the city.FINANCEFIN 00400ASSET RECORDS6 years after disposal PublicCapital, Fixed.FINANCEFIN 00800AUDIT REPORTS - EXTERNAL7 Non-PublicMS 13.37; MS 13.591Reports based on private companies for the review of tax payments.FINANCEFIN 00900AUDIT REPORTS - INTERNAL7 Public/Private/Non-PublicMS 13.392Reports based on the agencies' internal operations.FINANCEFIN 00950AUTOMATIC PAYMENT PLAN AUTHORIZATION FORM1 or until superseded Public/PrivateMS 13.37With supporting documentation.FINANCEFIN 01000BANK STATEMENTS6 PublicDeposit slips, deposit books & reconciliations.FINANCEFIN 01100BANKRUPTCY RECORDS6 PublicIndividual or vendor owing money to the city but was declared bankrupt.FINANCEFIN 01200BILLING STATEMENTS4 PublicFINANCEFIN 01310BUDGET - ANNUALPermanent PublicCity Operating Budget - General and Enterprises.FINANCEFIN 01320BUDGET REPORTS2 PublicMonthly reports, departmental breakdown of accounts.FINANCEFIN 01400BUDGET WORKPAPERS - DEPARTMENT2 PublicPage 19 of 72Revised: March 2021