Local Schedule EL
Retention Schedule for Records of Elections and Voter Registration
Effective February 1, 1992
Preface
This schedule establishes mandatory minimum retention periods for
the records listed. No local government office may dispose of a
record listed in this schedule prior to the expiration of its retention
period. A records control schedule of a local government may not
set a retention period for a record that is less than that established
for the record on this schedule. The originals of records listed
in this schedule may be disposed of prior to the expiration of the
stated minimum retention period if they have been microfilmed or
electronically stored pursuant to the provisions of the Local Government
Code, Chapter 204 or Chapter 205, as applicable, and rules of the
Texas State Library and Archives Commission adopted under authority
of those chapters. Actual disposal of such records by a local government
or an elective county office is subject to the policies and procedures
of its records management program.
Destruction of local government records contrary to the provisions
of the Local Government Records Act of 1989 and administrative rules
adopted under its authority, including this schedule, is a Class
A misdemeanor and, under certain circumstances, a third degree felony
(Penal Code, Section 37.10). Anyone destroying local government
records without legal authorization may also be subject to criminal
penalties and fines under the Open Records Act (Government Code,
Chapter 552).
Introduction
The Government Code, Section 441.158, provides that the Texas
State Library and Archives Commission shall issue records retention
schedules for each type of local government, including a schedule
for records common to all types of local government. The law provides
further that each schedule must state the retention period prescribed
by federal or state law, rule of court, or regulation for a record
for which a period is prescribed; and prescribe retention periods
for all other records, which periods have the same effect as if
prescribed by law after the records retention schedule is adopted
as a rule of the commission.
Local Schedule EL sets mandatory minimum retention periods for
records series (identified in the Records Series Title column) that
are associated with the conduct of elections and the registration
of voters. If the retention period for a record is established in
a federal or state law, rule of court, or regulation, a citation
to the relevant provision is given; if no citation is given, the
authority for the retention period is this schedule.
The retention period for a record applies to the record regardless
of the medium in which it is maintained. Some records listed in
this schedule are maintained electronically in many offices, but
electronically stored data used to create in any manner a record
or the functional equivalent of a record as described in this schedule
must be retained, along with the hardware and software necessary
to access the data, for the retention period assigned to the record,
unless backup copies of the data generated from electronic storage
are retained in paper or on microfilm for the retention period.
Unless otherwise stated, the retention period for a record is
in calendar years from the date of its creation. The retention period,
again unless otherwise noted, applies only to an official record
as distinct from convenience or working copies created for informational
purposes. Where several copies are maintained, each local government
should decide which shall be the official record and in which of
its divisions or departments it will be maintained. Local governments
in their records management programs should establish policies and
procedures to provide for the systematic disposal of copies.
If a record described in this schedule is maintained in a bound
volume of a type in which pages are not designed to be removed,
the retention period, unless otherwise stated, dates from the date
of last entry.
If two or more records listed in this schedule are maintained
together by a local government and are not severable, the combined
record must be retained for the length of time of the component
with the longest retention period. A record whose minimum retention
period on this schedule has not yet expired and is less than permanent
may be disposed of if it has been so badly damaged by fire, water,
or insect or rodent infestation as to render it unreadable, or if
portions of the information in the record have been so thoroughly
destroyed that remaining portions are unintelligible. If the retention
period for the record is permanent on this schedule, authority to
dispose of the damaged record must be obtained from the director
and librarian of the Texas State Library. The Request for Authority
to Destroy Unscheduled Records (Form SLR 501) should be used for
this purpose.
Requests for Authority to Destroy Unscheduled Records (SLR 501),
whose submission to the director and librarian of the Texas State
Library is required by the Local Government Code, Section 203.045,
need not be filed for records whose retention periods are shown
as RP-1 or RP-2 or are shown as exempt from the requirement.
Certain records listed in this schedule are assigned the retention
period of AV (as long as administratively valuable). This retention
period affords local governments the maximum amount of discretion
in determining a specific retention period for the record described.
Although AV may be used as a retention period on records control
schedules submitted to the director and librarian under Section
203.041, Local Government Code, it is in the best interests of any
records management program that fixed retention periods be assigned
for each records series. AV records tend to accumulate and go unmanaged.
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Abbreviations Used In This Schedule
AV - As long as administratively valuable
FE - Fiscal year end
RP-1 or RP-2 - See retention note (a) Part 1: Election
Records
US - Until superseded
Table of Contents
Part 1: Election Records
Part 2: Records of Candidacy and Campaign Finance
Part 3: Voter Registration Records
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Part 1: Election Records
Retention Notes: a) RETENTION PERIODS - State law requires
that many of the election records listed in this schedule be retained
for the same period as that established in law for precinct election
records. To avoid unnecessary repetition of the same retention
period, the codes RP-1 and RP-2 will be used in the retention
column of this schedule to indicate that the record noted is governed
by the following minimum retention periods, as applicable:
RP-1: General, special, and primary elections that do
not involve a federal office - 60 days after election day. [By
law - Election Code, Section 66.058(a).]
RP-2: General, special, and primary elections that do
involve a federal office - 22 months after election day. [By law
- Election Code, Section 66.058(g).]
If, at the expiration of the retention period for either type,
an election contest or a criminal investigation or proceeding
in connection with an election to which the records pertain is
pending, the records must be preserved until the contest, investigation,
or proceeding is completed and the judgment, if any, becomes final.
[By law - Election Code, Section 1.013.]
A record whose retention period is given as RP-1 or RP-2 is
exempt from the destruction request requirement.
b) AUTHORITY OF THIS SCHEDULE - This schedule applies to and
is binding upon county clerks, county tax assessor-collectors,
county election administrators, election clerks in other local
governments, and all other officials or employees of a local government
who have custody of or maintain records of elections or voter
registration. Many of the retention periods established in the
Texas Election Code also apply to county executive committees
of political parties who conduct their own primaries. These committees
are not bound, however, by the destruction notice and records
scheduling requirements of the Local Government Records Act.
3100-01 Absentee and Restricted Ballot Voting Records [see
also item number 3100-10(b)]
Retention Note: Records in this group include any records
of the types listed relating to early voting.
a) All of the following: absentee ballot requests and applications
(except federal post card applications), cancellation of absentee
ballot requests, notices of denial of cancellation requests, branch
voting schedules and daily registers, lists of corrected ballots
sent, untimely and rejected ballots, jacket envelopes (unless
for use in subsequent election), carrier envelopes, absentee rosters,
absentee election returns, voted absentee ballots, statements
of challenge to absentee voters, notices of non-acceptance of
absentee ballots, orders for the appointment of signature verification
committees, late absentee ballot applications, disabled voter
applications and affidavits, applications to vote restricted ballot,
restricted ballot rosters, and presidential mail ballot applications.
RETENTION: RP-1 or RP-2. [By law - Election Code, Sections 84.010,
84.037, 85.072(d), 86.009(d), 86.011(c), 87.043(c), 87.044(b),
87.121(e), 87.123(2), and 87.124.]
b) Precinct absentee list (listing voters in each precinct who
have voted absentee or who have been mailed absentee ballots).
RETENTION: RP-1 or RP-2. [By law - Election Code, Section 66.058(a,
g).]
Retention Note: It is an exception to the retention
period given for this record that one copy of each precinct
absentee list prepared for a general election must be retained
by the absentee voting clerk for 2 years after election day.
[By law - Election Code, Section 87.122(d).]
c) Federal post card applications requesting absentee ballot.
RETENTION: RP-1 or RP-2, dating from the day of the last election
for which the application is effective. [By law - Election Code,
Section 101.005(d).]
3100-02 Election Contracts - Contracts, leases, or agreements
for election services or the use of voting machines, including written
approvals from the Secretary of State, if such approval is required.
RETENTION: 4 years after the expiration or termination of the instrument
according to its terms.
Retention Note: In counties, the retention period applies
only to the copy of the contract maintained by the county elections
officer. Copies of the contract filed with and maintained by the
county treasurer, county auditor, or the county judge need only
be retained as long as administratively valuable and are exempt
from the destruction notice requirement.
3100-03 Election Minutes, Notices, and Orders
a) Minutes of governing body concerning elections. RETENTION:
PERMANENT.
b) Posted or published notices of election, including records
(e.g., affidavits of publication, record of posting locations,
or lists of voters to whom notices are mailed) which document
the time, place, and manner of notice. RETENTION: RP-1 or RP-2.
[By law - Election Code, Section 4.005(d).]
c) Election orders and proclamations.
1. Ordering an election. RETENTION: RP-1 or RP-2. [By law
- Election Code, Section 3.008(a).]
Retention Note: Election Code [Section 3.008(b)] requires
that the date and nature of an election ordered by a political
subdivision be entered in the minutes of its governing body.
2. Relating to multiple elections or election procedures (e.g.,
order adopting a voting system; order appointing a county elections
administrator). RETENTION: AV if recorded in the minutes of
the governing body; PERMANENT if not recorded. (Exempt from
destruction request requirement)
3100-04 Election Officer Records [For certificates of appointment
of watchers see item number 3100-10(a)]
a) Orders of appointment of election judges, including memoranda
of emergency appointments, if applicable.
1. Single election appointments. RETENTION: RP-1 or RP-2.
[By law - Election Code Sections 32.007(c) and 32.008(c).]
2. Term appointments. RETENTION: Until end of term for which
the appointment is made or RP-1 or RP-2 of last election in
which appointee serves under the order, whichever later. [By
law - Election Code, Section 32.008(c).]
b) Lists of recommended election judges or other officers. RETENTION:
AV after appointments made. (Exempt from destruction request requirement)
c) Statements of compensation due election officers.
1. Originals. RETENTION: FE + 3 years.
2. Copies. RETENTION: RP-1 or RP-2. [By law - Election Code,
Section 32.094 (e).]
3100-05 Election Petitions. RETENTION: 2 years after election
day if petition results in an election or 2 years after date of
filing if no election results.
Retention Notes: a) This record group includes petitions
for the formation of governments, local option elections (including
applications), and such other issues permitted by law. It does
not include petitions for a place on the ballot; see item number
3125-02(a).
b) Some election petitions presented to commissioners courts
are required by law to be recorded by county clerks. The retention
period applies only to filed copies of petitions. The retention
period for recorded copies is that assigned in the Local Schedule
CC (Records of County Clerks) to the record in which the petition
is recorded.
3100-06 Election Return Records [see item number 3100-10
for precinct level election returns]
a) County election returns (copies of reports submitted by county
clerks or county election administrators to the Secretary of State).
RETENTION: RP-1 or RP-2. [By law - Election Code, Sections 67.007(e)
and 67.008(d).]
b) Election return record or register maintained by local canvassing
authorities. RETENTION: PERMANENT. [By law - Election Code, Section
67.006(e).]
Retention Note: If the tabulation of election returns
by a canvassing authority is done in a separate document rather
than being entered directly into the election record or register,
the separate tabulation must be retained for RP-1 or RP-2 in
accordance with Election Code, Section 67.004(e).
3100-07 Fraud in Constitutional Amendment Elections, Reports
of - Reports filed with county clerks of alleged fraud, misconduct,
or irregularity in constitutional amendment elections. RETENTION:
PERMANENT. (Obsolete record)
3100-08 Precinct Boundary Records
a) Notices of changes to precinct boundaries, including those
filed with and maintained by voter registrars. RETENTION: Effective
date of change + 1 year. [By law - Election Code, Section 42.036(g)
for those maintained by issuing authority in counties with a population
of 500,000 or more; by authority of this schedule for those in
all other counties and for those maintained by voter registrars.]
(Exempt from destruction request requirement)
b) Maps of precinct boundary changes. RETENTION: One copy of
each PERMANENT.
3100-09 Precinct Convention Records - Records of the proceedings,
lists of persons in attendance at precinct conventions, and lists
of delegates chosen to represent the precinct at county or senatorial
district conventions. RETENTION: Destroy at option. (Obsolete record
maintained by county clerks; exempt from destruction request requirement)
3100-10 Precinct Election Records
a) All of the following: signature rosters; combination forms;
certificates of appointment of watchers; precinct returns; ballot
registers/tally lists; voted, spoiled, defective, unused, undistributed,
and specimen ballots; write-in candidate lists; redistributed
ballot receipts; ballot distribution record; unofficial tabulation
of ballot results; official tabulation of precinct results; voting
machine inspection records; notice of voting machine inspections;
voting machine opening and closing certificates; paper ballot
write-in affidavits; voting machine printouts; ballot box seal
record; ballot box certificates and seals; ballot box receipts;
certificate of successful and records of unsuccessful tests of
automatic tabulating equipment; testing ballots, and requests
for and retractions of, if applicable, extension of security period
on voting machines. RETENTION: RP-1 or RP-2. [In addition to the
general retention period set for precinct election records in
Election Code, Section 66.058 (see retention note on page 5),
the following provisions affirm the same retention period: Election
Code, Sections 51.007(b), 51.008(d), 52.007(c), 66.056(d), 67.004(f),
125.031(c), 125.064, 126.003(d), 126.004(d), 126.032(c), 127.033(c),
127.036(d), 127.038(a, e), 127.064(c), 127.068(a, d), 127.099(b),
146.031(d), and 172.116(e)
Retention Note: If new ballots are prepared to correct
mistakes, the incorrect ballots must be destroyed in accordance
with the provisions of Election Code, Section 52.0064.
b) Voter registration lists (original, revised original, and
supplemental) and registration corrections lists, including those
used in absentee voting.
1. Arising from elections held prior to March 1, 1986. RETENTION:
Destroy at option.
2. Arising from elections held on March 1, 1986 or later.
RETENTION: Returned to voter registrar. See Part 3 of this schedule.
Retention Note: Lists of registered voters used in
primary elections prior to September 1, 1987 and maintained
by the general custodian of election records may be destroyed
at option and are exempt from the destruction request requirement.
Such lists used in primary elections after September 1, 1987
are returned to the voter registrar. See item number 3150-06(d).
c) Poll lists. RETENTION: RP-1 or RP-2. [By law - Election Code,
Section 66.058 (a, g).]
Retention Note: It is an exception to the retention
period given for this record that one copy of each poll list
used in a primary election held in 1986 and subsequent years
must be retained by the general custodian of election records
until the end of the year in which the primary election is held.
[By law - Election Code, Section 172.114.] Such poll lists are
exempt from the destruction request requirement.
d) Mechanical machine ballot labels. RETENTION: RP-1 or RP-2
or at expiration of security period, whichever later. [By law
- Election Code, Section 126.034(c).]
e) Lists of certified write-in candidates. RETENTION: RP-1 or
RP-2. [By law - Election Code, Section 146.031(d).]
f) Election stub box certificates maintained by district clerks.
RETENTION: Destroy at option. (Obsolete record; exempt from destruction
request requirement)
3100-11 Recount Records
a) Recount reports (of both recount committees and recount supervisors,
including associated tally lists). RETENTION: RP-1 or RP-2. [By
law - Election Code, Sections 213.012(c) and 213.055(c).]
b) Records relating to the request for and conduct of a recount,
including all of the following: initial, expedited, and supplementary
recount petitions, with associated amendments, affidavits, and
certifications; applications for inclusion of remaining paper
ballot precincts; recount notices and other notices involved in
the conduct of recounts; requests for specific counting method;
records of recount costs; and recount cost statements.
1. Records of the type described maintained by a person serving
only as recount coordinator or by a person serving as both recount
coordinator and recount supervisor. RETENTION: RP-1 or RP-2;
or 60 days after recount canvass completed, or 30 days after
assessed recount costs settled, or 30 days after outstanding
costs referred for collection, whichever longer. [By law - Election
Code, Section 211.007(b-c).]
2. Records of the type described maintained by a person serving
as recount supervisor only. RETENTION: RP-1 or RP-2; or 60 days
after the date recount costs for payment of claimants are certified;
or, for costs assessed against a person, 6 months after cost
statement is delivered to recount coordinator, whichever longer.
[By law - Election Code, Section 211.007(d).]
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Part 2: Records of Candidacy and Campaign Finance
3125-01 Campaign Finance Reports and Filings
a) Campaign contribution and expenditure statements (including
annual reports of unexpended contributions). RETENTION: Date of
filing + 2 years. [By law - Election Code, Section 254.040.]
b) Designations of campaign treasurers. RETENTION: 2 years after
appointment terminated. [By law - Election Code, Section 252.014.]
3125-02 Candidacy Applications and Certifications
a) Applications and any accompanying petitions for place on
ballot, including any rejection notices and withdrawal of petition
signature requests. RETENTION: Election day + 2 years. [By law
- Election Code, Section 141.036.]
b) Certifications of candidates (including certifications of
replacement nominees by party executive committees).
1. Copy maintained by authority to whom application for a
place on ballot is made. RETENTION: AV after election day. (Exempt
from destruction request requirement)
2. Copy maintained by authority responsible for preparation
of official ballot. RETENTION: Election day + 2 years.
c) Declarations of intent to run as an independent candidate.
RETENTION: Day after general election day. [By law - Election
Code, Section 142.003.] (Exempt from destruction request requirement)
d) Declarations of write-in candidacy. RETENTION: Election day
+ 2 years. [By law - Election Code, Section 146.028.]
e) Withdrawal of candidacy requests. RETENTION: Election day
+ 2 years.
3125-03 Party Certifications and Notices
a) Lists and certifications of party candidates in primary elections.
RETENTION: Day after the general primary election day. [By law
- Election Code, Section 172.029(e).] (Exempt from destruction
request requirement)
b) Notices or lists of persons elected as party officers. RETENTION:
US. [By law - Election Code, Section 172.118(c).] (Exempt from
destruction request requirement)
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Part 3: Voter Registration Records
3150-01 Challenge to Registration Records - Records relating
to challenges by the voter registrar or another registered voter
to the registration of a voter and similar records relating to the
challenge by a voter to cancellation of registration by the voter
registrar.
a) Notices of challenge, requests for and notices of hearing,
affidavits of argument or evidence, statements of challenge (if
challenge is by another registered voter), and copies of petitions
for review in cases appealed to a district court. RETENTION: 2
years from, as applicable:
1. Date of notice of challenge or cancellation, if no hearing
sought by voter.
2. Date of written determination of challenge.
3. Date of judgment of district court if adverse determination
appealed.
b) Written determinations of challenge. RETENTION: Date of cancellation
of registration + 2 years.
3150-02Volunteer Deputy Registrar Records
a) Certificates of appointment. RETENTION: Termination of appointment
+ 2 years. [By law - Election Code, Section 13.0035(d).]
b) Applications for appointment. RETENTION: AV. (Exempt from
destruction request requirement)
c) Written notices of termination. RETENTION: AV. (Exempt from
destruction request requirement)
3150-03 Voter Registration Applications and Associated
Documentation
a) Voter registration applications and the following records
that the Election Code requires be maintained in association with
application files: authorizations to vote by affidavit; requests
for replacement certificates; notices of change in registration
information (including hand-corrected registration certificates
submitted by voters); abstracts of death, probate, mental incompetency,
felony conviction, and disqualification in an election contest;
and written notices to voter of investigation of registration
status, written responses from voters, and memoranda of oral responses.
RETENTION: Date of rejection or cancellation of registration +
2 years. [By law - Election Code, Section 13.102(d).]
b) Notices of change of residence of voters from other voter
registrars. RETENTION: Date of cancellation of registration +
2 years.
c) Notices of applications for limited ballot from absentee
voting clerks in other counties. RETENTION: Date of cancellation
of registration + 2 years.
d) Notices of voter registration cancellation and reinstatement.
RETENTION: AV. (Exempt from destruction request requirement)
e) Sworn statements of death submitted under Election Code,
Section 16.031(b)(3). RETENTION: Date of cancellation of registration
+ 2 years.
f) Periodic reports from the Secretary of State on deceased
persons in a county. RETENTION: 2 years.
3150-04 Voter Registration Certificates
Retention Notes:
a) Beginning in 1967 with the repeal of poll taxes, voter registration
procedures in Texas were subject to frequent change. It was
not until 1975 that the current system began to emerge in the
Election Code. Consequently, for the purposes of records retention
only, the term "date of cancellation" in this record
group means, as applicable:
1. from the date registration is canceled for any of the
reasons cited in Chapter 16, Election Code;
2. from the date an initial registration certificate or
its former equivalent expired under prior law (note that the
issuance of a renewal certificate under current law does not
constitute expiration of the initial certificate); or
3. from the date the information on an initial registration
certificate or its former equivalent was transcribed into
a new format as may have been required or permitted by new
statutory requirements (note that the issuance of a renewal
certificate under current law in a different format from the
initial certificate does not constitute a transcription).
b) Election Code, Section 15.053 provides: "The registrar
may maintain the active or inactive certificate file as information
stored in a form suitable for use with electronic data processing
equipment. After the appropriate information is stored, the
registrar may destroy or otherwise dispose of a duplicate certificate."
a) Duplicate initial registration certificates. RETENTION: Date
of cancellation of registration + 2 years. [By law - Election
Code, Section 15.052(c).]
b) Corrected registration certificates issued by voter registrar.
RETENTION: Date of cancellation of registration + 2 years.
Retention Note: A duplicate original registration certificate
replaced by a corrected certificate need be retained only as
long as administratively valuable after issuance of the corrected
certificate and is exempt from the destruction request requirement.
c) Returned renewal certificates. RETENTION: Date of cancellation
of registration + 2 years.
d) Lists of returned certificates. RETENTION: 2 years after
last day of each mailing. [By law - Election Code, Section 14.021(c).]
e) Permanent registration record sheets or cards. RETENTION:
Destroy at option. (Obsolete record required of voter registrars
from 1971 to 1975; exempt from destruction request requirement)
3150-05 Voter Registration Contracts - Contracts, leases,
or agreements for voter registration services, including written
approvals from the Secretary of State, if such approval is required.
RETENTION: 4 years after the expiration or termination of the instrument
according to its terms.
3150-06 Voter Registration Lists and Related Documentation
Retention Note: It is an exception to the retention periods
given for (a) and (c) in this record group that any list of registered
or qualified voters dated 1967 or earlier must be retained PERMANENTLY
for historical reasons. This exception applies to any such lists
in the custody of a tax assessor-collector, county clerk, or any
other county official.
a) Master voter registration list of all registered voters in
a county. RETENTION: US. (Exempt from destruction request requirement)
b) Change lists, or similar documentation providing an audit
trail, used to correct or update master voter registration list.
RETENTION: 2 years.
c) One copy of each original, supplemental, corrected, or revised
original list of registered voters provided to election authorities
for use in countywide elections.
1. Lists for use in presidential elections. RETENTION: Election
day + 4 years. [By law - Election Code, Section 18.011(b).]
2. Lists for use in non-presidential elections. RETENTION:
Election day + 2 years. [By law - Election Code, Section 18.011(b).]
d) Original, supplemental, corrected, or revised original lists
of registered voters used in precincts and returned to the voter
registrar in Envelope No. 4. RETENTION: RP-1 or RP-2. [By law
- Election Code, Section 66.058(a, g).]
e) Registration omissions lists. RETENTION: RP-1 or RP-2. [By
law - Election Code, Section 66.058(a, g).]
3150-07 Voter Registration Records (Obsolete)
a) Applications, proofs of eligibility, and notices of eligibility
relating to voter registration of persons, resident of the state
for more than 60 days but less than a year, wishing to vote in
presidential elections. RETENTION: Destroy at option. (Obsolete
record; maintained by county clerks from 1967 to 1975; exempt
from destruction request requirement)
b) Registration record of women voters registering to vote in
1918 as a result of the passage of the 19th Amendment to the U.S.
Constitution. RETENTION: PERMANENT. (Obsolete record)
Retention Note: This record, if it has survived in
a county, may appear either as a formal register or as duplicate
certificates. Any form of record of this initial registration
of women voters must be retained PERMANENTLY for historical
reasons.
c) Lists of registered voters maintained under the Registration
Act of 1870. RETENTION: PERMANENT. (Obsolete record; maintained
by district clerks from 1870 to 1876)
d) Poll tax receipts (including exemption receipts). RETENTION:
Destroy at option. (Obsolete records. In the absence of a list
of qualified voters (see retention note for item number 3150-06)
for a given year, this schedule recommends, but does not require,
that the poll tax receipts and exemption receipts for the same
year be retained PERMANENTLY.)
Retention Note: The retention period applies to poll
tax records in the custody of a county tax assessor-collector,
county clerk, county judge, or any other county official.
3150-08 Voter Registration Reports and Statements
a) Annual registration statements submitted to the Secretary
of State. RETENTION: 2 years. [By law - Election Code, Section
18.041(b).]
b) Pre-election registration statements submitted to the Secretary
of State. RETENTION: 2 years.
c) Reports submitted to the Secretary of State on new registrations,
canceled registrations, and change in registration information
used to update state master voter registration file. RETENTION:
2 years.
d) Notices from the secretary of state of non-compliance with
state master voter registration reporting requirements and subsequent
notices of compliance. RETENTION: AV after list in (b) submitted.
(Exempt from destruction request requirement)
e) Registration statements submitted to the State Comptroller
of Public Accounts. RETENTION: FE + 3 years.
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