Retain in office until all reconciliations have been completed, then microfilm. Transfer hard copy documents except those defined by Archives and Records Commission Rule 60:10-7-2(2) as below standards for microfilm to the State Records Center upon certification that the microfilm meets all standards established by the Archives and Records Commission and after storing the master negative of the microfilm in an offsite storage facility that meets Archives and Records Commission standards for the storage of permanent microfilm.  Retain at least one (1) user copy of the microfilm in the agency. Retain hard copy documents in State Records Center until they become three (3) years old, then destroy. 

Destroy microfilm and all below standard documents when they become seven (7) years old, provided all audits have been completed and all applicable audit reports have been accepted and resolved by all applicable federal and state agencies and provided no legal actions are pending. If legal action is pending, destroy two (2) years after exhaustion of all legal remedies, provided records meet all stipulated retention requirements.

OR

Retain in office and transfer records to an electronic format. Retain hard copy documents in a storage facility until they become three (3) years old, then destroy. Maintain a backup copy in a storage area that meets the manufacturer's recommendations for temperature and humidity controls. 

Destroy electronic records and all below standard documents when they become seven (7) years old, provided all audits have been completed and all applicable audit reports have been accepted and resolved by all applicable federal and state agencies and provided no legal actions are pending. If legal action is pending, destroy two (2) years after exhaustion of all legal remedies, provided records meet all stipulated retention requirements.
Amended April 26, 2007