RETENTION NOTES: GRANT RECORDS - The 7-year retention period frequently established for records of school districts derives from federal requirements in 34 CFR 75.734, 76.734, and 80.42(a)(1) and (c) governing the retention of financial and programmatic records, including supporting documents, statistical reports, and other records pertinent to program regulations or the grant agreement relating to projects or programs funded by the U.S. Department of Education through sub grants using federal funds from the Texas Education Agency. These requirements are reiterated in the Texas Education Agency's Bulletin 679: Financial Accounting Manual.

Federal regulations require that all records of the types mentioned must be available for audit for 5 years after the date of submission of the single or last expenditure report by the Texas Education Agency as sub grantor, not by the school district. Because final expenditure reports are submitted by the Texas Education Agency after all reports from districts are received, a 7-year retention period for many records of school districts is necessary to satisfy this requirement adequately.

If an audit is pending in which an expenditure or the eligibility of a student to participate in a federal program is questioned, then all records affecting the outcome of the audit must be retained until the audit is settled.

Copies of reports or records submitted to the Texas Education Agency must be retained by school districts in accordance with this schedule

3475-01 ANNUAL MEMBERSHIP REPORT. RETENTION: FE + 2 years

3475-02 LOCAL TEXTBOOK COMMITTEE REPORT. RETENTION: US (Exempt from destruction request requirement.)

3475-03 TEXTBOOK CUSTODIAN BONDS. RETENTION: US + 2 years

3475-04 TEXTBOOK INVENTORY AND DISTRIBUTION CONTROL RECORDS.

a) Inventories. RETENTION: US + 1 year (Exempt from destruction request requirement.)

b) Book cards or records comparable in function documenting what books were distributed to each student and similar records documenting their return or non-return. RETENTION: FE + 2 years

c) Records documenting the distribution, transfer, and return of textbooks on a campus by campus basis. RETENTION: FE + 2 years

d) Reports on state-owned textbooks that have been destroyed. RETENTION: FE + 2 years

3475-05 TEXTBOOK PROCUREMENT RECORDS.

a) Requisitions and supplemental requisitions for textbooks, learning systems, and related materials, including those for use by visually disabled students, placed with the TEA, the Texas Material Center for the Blind, or other vendors as may be permitted by law or regulation, including supporting documentation such as statement of charges, packing slips, freight bills, and shipment-error reports. RETENTION: FE + 2 years

b) Order notifications from the TEA concerning processing of textbook orders. RETENTION: 1 year after receipt and reconciliation of shipment. (Exempt from destruction request requirement.)

c) Documentation relating to the procurement of sample textbooks, learning systems, and related material. RETENTION: 1 year. (Exempt from destruction request requirement.)

3475-06 TEXTBOOK SALES AND DISPOSITION RECORDS.

a) State textbook sales invoices and acknowledgment statements, logs (district and campus) of textbooks paid for, payment or reduced payment waivers, payment account cards, and any district forms used for the transmittal of textbook funds from campuses to the textbook coordinator. RETENTION: FE + 2 years

b) Records relating to the disposition by donation or destruction of expiring or out-of-adoption textbooks. RETENTION: 1 year. (Exempt from destruction request requirement.)