Kansas Records Retention Schedules

25 Schedule Entries Found:

Agency Number: 562-001
State Court of Tax Appeals

Changed from "Board of Tax Appeals" to "Court of Tax Appeals" as of July 1, 2008.

SERIES ID	0001-562
TITLE	Accounts Payable Records
DESCRIPTION	Documents related to payment for goods and services: vouchers, correspondence, invoices, ledger books and cards, etc.
RETENTION	003 fisc yrs
COMMENTS	See also Ledgers - General, Vouchers and Requisitions - Purchase, Vendor Files, Bid Records, and Purchasing Records.
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0002-562
TITLE	Accounts Receivable Records
DESCRIPTION	Documents related to the collection of payments due the agency: copies of invoices, correspondence, DA forms 32, etc.
RETENTION	003 fisc yrs
COMMENTS	See also Vouchers - Receipts.
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0003-562
TITLE	Applications for No-Fund Warrants
DESCRIPTION	Applications made by taxing districts requesting authority to issue warrants, that must be paid through subsequent tax levy increases, to cover revenue shortages or emergency expenses.
RETENTION	See Comments
COMMENTS	Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently.
DISPOSITION	Permanent
RESTRICTIONS	None
APPROVED	2008-07-17
K.A.R. NUMBER	53-2-156

SERIES ID	0004-562
TITLE	Audit Reports
DESCRIPTION	Results of audits conducted by the Legislative Division of Post-Audit and other state and or federal auditing agencies.
RETENTION	005 fisc yrs
COMMENTS
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0005-562
TITLE	Budget Preparation Files - Annual
DESCRIPTION	Documents used in the preparation of annual agency budget: correspondence, draft budget requests, computer reports, notes, and other miscellaneous materials.
RETENTION	005 fisc yrs
COMMENTS	Contact the archives for appraisal - if not accepted for transfer to the archives, then destroy.
DISPOSITION	See Comments
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0006-562
TITLE	Budget Requests and Appeals - Annual
DESCRIPTION	Copies of budgets submitted yearly to the state legislature for approval and subsequent appeals: DA forms 400 thru 518 and associated supporting documents.
RETENTION	005 fisc yrs
COMMENTS
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0007-562
TITLE	Complaint Files - Division of Property Valuation (Dept. of Revenue)
DESCRIPTION	Documents relating to complaints filed by the Director of Property Valuation against counties that have failed to comply with the director's guidelines and timetables for property reappraisal.
RETENTION	003 fisc yrs
COMMENTS
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0008-562
TITLE	Complaint Files - Property Reappraisal
DESCRIPTION	Documents relating to complaints filed by counties or individual taxpayers disputing the assessment of real estate and/or tangible personal property and requesting a board order for reappraisal.
RETENTION	003 fisc yrs
COMMENTS
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0009-562
TITLE	Correspondence - Routine
DESCRIPTION	Incoming and outgoing letters and memoranda which pertain only to routine matters handled in accordance with existing policy and procedures: requests for information, letters of transmittal, etc.
RETENTION	See Comments
COMMENTS	Retain until no longer useful, then destroy.
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0010-562
TITLE	District Court Files
DESCRIPTION	Certified copies of board Case Files requested by the District Court to facilitate consideration of appeals of board orders brought before the court & returned to the board with some court documents.
RETENTION	See Comments
COMMENTS	Retain court documents in conjunction with Tax Appeals Case Files. Retain the certified copies and exhibits for five years after court case is closed, then destroy.
DISPOSITION	See Comments
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0011-562
TITLE	Employee Personnel Files
DESCRIPTION	Documents associated with employment of specific personnel: employee evaluation forms, applications for employment, INS Residence Status forms, and other personnel materials.
RETENTION	See Comments
COMMENTS	Retain in office for length of employee's tenure plus 3 calendar years. Purge documents to create abstracted work history (appointment data and change of status information), transfer to the records center for 62 calendar years, then destroy.
DISPOSITION	Destroy
RESTRICTIONS	KSA 45-221(a)(4)
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0012-562
TITLE	Employee Time Report Records
DESCRIPTION	Records documenting time worked by individual employees on a daily, weekly, or monthly basis: time sheets, time cards, attendance reports, absence reports, sign-in/out sheets, etc.
RETENTION	005 fisc yrs
COMMENTS	Internal agency forms. See also Leave Requests.
DISPOSITION	Destroy
RESTRICTIONS	KSA 45-221(a)(4)
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0013-562
TITLE	Industrial Revenue Bond Files
DESCRIPTION	Documents relating to board review, as required by KSA 12-1744 et seq., of the completeness and accuracy of information filed by cities or counties planning to issue revenue bonds to promote growth.
RETENTION	See Comments
COMMENTS	Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently.
DISPOSITION	Permanent
RESTRICTIONS	None
APPROVED	2008-07-17
K.A.R. NUMBER	53-2-156

SERIES ID	0014-562
TITLE	Industrial Revenue Bond Files - Abstracted
DESCRIPTION	Abstracted electronic data relating to board review of the completeness and accuracy of information filed by cities or counties planning to issue revenue bonds and used for convenience of reference.
RETENTION	See Comments
COMMENTS	Retain until no longer useful, then delete.
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0015-562
TITLE	Industrial Revenue Bonds Exemption Files
DESCRIPTION	Applications and supporting documentation concerning property tax exemption requests relating to property for which industrial revenue bonds were issued.
RETENTION	See Comments
COMMENTS	Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently.
DISPOSITION	Permanent
RESTRICTIONS	None
APPROVED	2008-07-17
K.A.R. NUMBER	53-2-156

SERIES ID	0016-562
TITLE	Original Orders
DESCRIPTION	Original signed orders issued by the Board of Tax Appeals containing its decisions on tax protests, grievances, equalization appeals, exemptions, no-fund warrants, and other matters brought before it.
RETENTION	Permanent
COMMENTS	Retain permanently or transfer to the archives.
DISPOSITION	Permanent
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0017-562
TITLE	Protest Justification Rejected Files
DESCRIPTION	Justification sheets and related documents submitted by counties explaining property valuation practices that are used by the board to monitor compliance with statutory property valuation guidelines.
RETENTION	See Comments
COMMENTS	If information filed results in a hearing, see Tax Appeals Case Files for retention guidelines. If no hearing held, retain hard copy until no longer useful, then destroy.
DISPOSITION	See Comments
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0018-562
TITLE	School District Appeal Files
DESCRIPTION	Documents related to school district requests for authority to exceed statutory budget limitations in order to pay for unforeseen expenses.
RETENTION	See Comments
COMMENTS	Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently.
DISPOSITION	Permanent
RESTRICTIONS	None
APPROVED	2008-07-17
K.A.R. NUMBER	53-2-156

SERIES ID	0025-562
TITLE	Small Claims Decisions
DESCRIPTION	Decision rendered by hearing officers into tax disputes for small claims.
RETENTION	See Comments
COMMENTS	Retain hard copy until quality check on scanned image is completed, then destroy. Retain Original Decisions permanently in electronic case management system. Retain case files for three (3) calendar years, then destroy.
DISPOSITION	Permanent
RESTRICTIONS	None
APPROVED	2008-07-17
K.A.R. NUMBER	53-2-156

SERIES ID	0019-562
TITLE	Tax Appeals Case Files
DESCRIPTION	Applications and supporting materials relating to tax protests, grievances, equalization appeals, and exemption requests considered by the Board of Tax Appeals that may result in a hearing.
RETENTION	See Comments
COMMENTS	Retain hard copy until quality check on scanned image is completed, then destroy. Retain Grievances and Exemptions case files permanently. Retain Tax Protests and Equalization Appeals case files for three (3) calendar years, then destroy. Retain final orders from all cases permanently.
DISPOSITION	Permanent
RESTRICTIONS	None
APPROVED	2008-07-17
K.A.R. NUMBER	53-2-156

SERIES ID	0020-562
TITLE	Tax Appeals Case Files - Director of Taxation
DESCRIPTION	Documents relating to appeals filed with the Board of Tax Appeals by taxpayers dissatisfied with a tax appeal order issued by the Department of Revenue's Director of Taxation.
RETENTION	See Comments
COMMENTS	Retain hard copy until quality check on scanned image is completed, then destroy. Retain electronic version permanently.
DISPOSITION	See Comments
RESTRICTIONS	None
APPROVED	2008-07-17
K.A.R. NUMBER	53-2-156

SERIES ID	0021-562
TITLE	Tax Appeals Index Cards
DESCRIPTION	Cross reference index cards, formerly maintained as a card file and currently maintained as an electronic database, that provide access to Tax Appeals Case Files.
RETENTION	See Comments
COMMENTS	Retain card file until no longer useful, then transfer to the archives. Retain electronic database until no longer useful, then create a hard copy and transfer to the archives.
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0022-562
TITLE	Tax Appeals Index Volumes
DESCRIPTION	Cross reference index volumes used for access to the Tax Appeals Case Files.
RETENTION	See Comments
COMMENTS	Obsolete series. Retain until no longer useful, then transfer to the archives.
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0024-562
TITLE	Vouchers - Purchase
DESCRIPTION	Copies of documents used to order and pay for goods and services: DA forms 100 thru 109 and DA-120.
RETENTION	003 fisc yrs
COMMENTS
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

SERIES ID	0023-562
TITLE	Vouchers - Receipts
DESCRIPTION	Copies of documents used to transfer funds received by agencies from individuals and organizations into their particular accounts: forms DA-3 series.
RETENTION	003 fisc yrs
COMMENTS
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1993-10-07
K.A.R. NUMBER	53-2-098

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