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OHIO HISTORY CONNECTION

Ohio History Connection State Archives of Ohio Local Government Records Program 800 E. 17111 Avenue Columbus. OH 43211-2474

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RECORDS RETENTION SCHEDULE (RC-2) MAY 0 1 2016

See instructions before completing this form.

Section A: Local Government Unit

(Unit)

Andrew Smarra Treasurer

(Name) (Title)

Section B: Records Commission

Union County Records Commission

128 South Main Street Marysville 43040 (Address) (City) (Zip Code)

STATE AND LOCAL GOVERNMENT RECORDS

(Date)

937-645-4 177

(Telephone Number)

Union (County)

To have this form returned to the Records Commiss ion e lectronically. include an emai l address: [email protected]

I hereby certify that our records commission met in an open meeting. as required by Section 121.22 ORC, and approved the schedules listed on this form and any continuation sheets. I further certify that our commission will make every effort to prevent these records series from being destroyed. transferred, or otherwise disposed of in violation of these schedules and that no record will be knowing! (sposed of which perta ins Lo any pending legal case. c la im, action or request. This action is reflected in the

this omm· ·on.

Date

Section C: Ohio History Connection - State Archives

Signature Title

: Auditor of State

Signature Title Date

Please Note: Tlte Stale Archives relai11s RC-2 forms perma11e111/y. II is slro11gly recommended 11ta11/te Records Commission retain a perma11e111 copy of I/tis form

SAO-/LG RP- RC-2 (Part I &2), Revised August2014

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RECORDS RETENTION SCHEDULE (RC-2) See instructions before completing this form.

Union County Treasurer Financial Division (Local Government Entity) (Unil)

(I) (2) (3) (4) (S) (6) Schedule Record Title and Description Retention Period Media Type For use by Auditor of RC-3 Number State or LGRP Required

Automatic Clearing House (ACH) Authorizations

Until, superseded, Tl6- IOI Agreements authorizing the electronic Paper e .. R

exchange or transfer of money from one obsolete or updated

· t: "' ~ __ , f"'"~ns. } rc:·_,rd' J account to another ' . _. """ thl Bank Statements )d..>~>'···- ., 1 i'J i i3 .l .. • cit~d Daily and monthly statements from the bank c' neon au ... n1 lthe

T l6- 102 containing withdrawal and deposit information 3 years, provided

Paper ·"or of St"'te , eno

[for accounts, and also including, but not audit ,,., " rt nas bf limited to. canceled checks, check registers,

~ J( \t repo uan1 to ... ,.. •c' purs deDosit tickets deDosit sliDS and reconciliations i --te"· , ,,r.: n.R.C ~ Bankruptcy Files (Inactive) j<.;C. ' • • ·-

Records documenting notices sent about the iiudicial/y supervised reorganization or

T16-103 liquidation of insolvent individuals and 7 years Paper D businesses; includes proofs of claim against indhliduals or businesses by the county for outstanding tax liabilities Checks Deposited

Unti l digitized and T l6- 104

Remittances issued to the County Treasurer quality control Paper D and deposited electronically into a banking

financial institution checked

Checks Deposited

T l6-105 Remittances issued to the County Treasurer 3 years, provided

Electronic D and deposited electronically into a banking audit financial institution Daily Balance Worksheets

T l6- 106 Documentation of cash transactions. balances, 3 years, provided

Paper D receipts and disbursements pe1formed by the audit

ol/ice 1hro11£hout a workday Daily Sheets (Form 6)

3 years, provided T l6- 107 Summary of daily transactions, receipts and Paper/Electronic D

investments audit

Electronic Fund Trans fer (EFT) and Automatic C learing House (ACH) Records

Tl6-108 Records documenting the electronic exchange 3 years Paper/Electronic D or transfer and processing of money from one account to another Fund Report

T l6- 109 Daily financial statement reconciling and 3 years, provided

Paper/Electron ic D balancing overall fund amounts bell.veen the audit Counf)l Treasurer and Cozmf)l Auditor

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OHIO HISTORY RECORDS RETENTION SCHEDULE (RC-2) CONNECTION See instructions before completing this form.

Union County Treasurer Financial Division (Local Government Entity) (Unit)

(I ) (2) (3) (4) (5) (6) Schedule Record Title and Description Retention Period Media Type For use by Auditor of RC-3 Number State or LGRP Required

Interest Al location Reports f t,,,.··~ocl merms: 'Ii v~.,rs

Tl6-1 IO Reports detailing interest calculations on 3 years, provided

Paper/Electron i& ~ · .:ompasseCJ by the .~cerds special funds where interest is required to be audit ti vo be~n aurlitcd : •'le calculated .. ~--

Investment Collatera l ,.. I Ji . VI VI '"1lCt.1.' CUI ,.,~

Records from a bankingfinancial institution 3 years, provided a UCIL report has be.er D Tl6- 1 l I

noting security insurance amounts of held audit Paper/Electronil )f ~ ~SP-rt pt rsuant to

countv money 5 P.C 117.2:: 0 .lt.C. Investment Journal Records tracking county deposits and [JJ./ T l6- l 12 investments in bankingjinancial institutions;

Permanent Paper

includin~ investment call sheets Journal of Warrants Redeemed

3 years, provided Tl6- l 13 Register listing County Auditor's authorizations Paper/Electronic D

lfor spendin~ that have been paid audit

Pay-In Orders 3 years, provided

Tl6-l 14 Documentation of money being paid into an Paper/E lectronic D account within the countv treasury

audit

Vendor & Cigarette License Receipts/Reports Acknowledgements/or the payment of vendor

3 years, provided Tl6- 11 5 and/or cigarelle licenses issued from the Paper D

County Auditor, along with summari=ing audit

reoorts

D

D

D

D

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Union County Treasurer Tax Division (Local Government Entity) (Unit)

(1) (2) (3) (4) (5) (6) Schedule Record Title and Description Retention Period Media Type For use by Auditor of RC-3 Number State or LGRP Required

Board of Revision Case Files Records of tax complaints flied before the

Until no longer o f Board of Revision containing a record of

Tl6-201 lfindings of the board and subsequent notices of administrative value.

Paper D Original maintained appealsji-om actions of the board to the State

by County Auditor Board of Tax Appeals or Court of Common Pleas Conveyance Records

Until no longer of Records documenting the transfer in ownership

T l6-202 of property for tax assessment purposes, administrative value.

Paper D Orig inal maintained including exempt property and manufactured

by County Auditor •. .,l".l.d menns~ th(\ '""" .. , homes \ t f"" '- • •I "'" Ir\ I , I

Daily District Balances (Form 7) paS:>l;;U .., 1 ·-)' ' J ,. om . d'

(Collection-to-Date) been aud, .... 3 years, provided ' . '\:C 1 5 T l6-203 Record compiling and summarizing the audit

Paper/Electronic t (~aitor of state ?0 cumulative collection of taxes year-to-date by . . dit rc'1ort has b~ en taxinf{ district ' _ _. "' 1r~u~nt to Delinquent/Omitted Tax Payment Plans h ;\t.0"""'' ,- ~ c

Tl6-204 Agreements with delinquent taxpayers and/or

5 years Paper/Electron ic ~ec. 117.2€> O. ·

D taxpayers omitted from the tax duplicated for the payment of owed taxes Delinquent Tax and Assessment Collection (OT AC) Fund Records

T l6-205 Records related to the administration and 4 years, provided

Paper D expenditure and receipt of money from the audit (ORC 149 .38) Delinquent Tax and Assessment Collection (DTA CJ Fund Delinquent Tax Parcel Cert ifications

T l6-206 Records documenting tax parcels certified as

3 years Paper D delinquent and forwarded on to the County Prosecutinrz Affornev for foreclosure Mortgage & Tax Services Additions/Deletions Records documenting requests submitted by

Unti l no longer of Tl6-207 mortgage and tax service companies for the Paper D

issuance of tax bills and/or removal from the administrative value

sending of rax bills Subdivision Payments

3 years, provided Tl6-208 Record of the distribution of collected tax funds Paper D

to taxinl{ districts audit

Settlement Reports

T l6-209 Record of the treasurer's semi-annual 3 years, provided

Paper/Electronic D breakdown of the distribution of tax receipts audit with taxinf.{ districts

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Union County Treasurer Tax Division (Local Government Entity) (Unit)

(I) (2) (3) (4) (S) (6) Schedule Record Title and Description Retention Period Media Type For use by Auditor of RC-3 Number State or LGRP Required

Tax Address Change Forms Until no longer of

Tl6-210 Request by a taxpayer to change their mailing Paper D address

administrative value

Tax Duplicate list of taxes and assessments by parcel, owner Permanent. Record

Tl6-2 1 l information, legal description, taxable copy maintained Electronic/ ~ valuation of all real estate, and date and permanently by Microfilm amount of tax payments for real estate. County Auditor manufactured homes and soecial assessments Tax Duplicate - Delinquent lists of delinquent taxes assessed against

Tl6-212 manufactured home, personal property and

3 years Paper/Electronic D real property within the county containing property owner, description taxes due and late

1Denalties Tax Envelopes

Until no longer of T16-2 13 Envelopes of taxpayers who have submitted tax

administrative value Paper D

loayments Tax Envelopes - Late Payment

Tl6-2 14 Envelopes of taxpayers who have submitted tax 1 year Paper D 1payments after the tax payment due date Tax Envelopes - Returned Mail

Tl6-215 Tax statements sent to taxpayers via mail and I year Paper D returned by the Post Office as undeliverable Tax Issues Records (Resolved) Records related to problems and/or issues with

T16-216 real estate, manufactured homes, special Unti l no longer of

Paper D assessments and personal property taxes, administrative value included, but not limited to, penalties and interest issues Tax Pre-Pay Agreements

Tl6-217 (Deleted/ Inactive Parcels)

2 years Paper D Agreements with taxpayers to pay taxes on a monthly basis instead of semi-annually Tax Pre-Pay Requests for Refunds

Tl6-218 Requests from taxpayers for a refund from tax

2 years Paper 1-,. ... D pre-pay agreements, which have been canceled Au :lited means: 1·,.,ve ll .:)

or terminated f-'"' •nmn!:lt::~(V'" ' I' r1 1 ~cords Tax Receipts ha re been auc' 1h !",'/ 1 he Records and acknowledgements of tax

Av clitor of State ~nd :)

Tl6-219 payments into the treasury for real estate taxes, 3 years, provided

Paper it report h:s b2cn D manufactured homes taxes and personal audit at· property taxes; including summari=ing tax f P ~Dsed pursuant to receiot reoorts Sr c,. 117.l() O.R.C.

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