Memorandum
Date: 5/19/2026
To: The Honorable Lake County Board of Supervisors
From: Jenavive Herrington, Auditor-Controller/Clerk
Subject: Approve Retention Schedule Pursuant to Government Codes 26202 and 26205
Executive Summary:
Government Code sections 26202 and 26205 provide that the board may authorize the destruction or disposition of any record; paper or document which is more than two years old. The Accounting Standards and Procedures for Counties provided by the State Controller's Office SCO) includes appendix D for record retention. The Local Government Records Management Guideline provided by the Secretary of State along with the Fair Political Practices Commission ( FPPC) retention schedule, and relative California Code Sections outline suggested and/ or mandated record retention for the County Clerk' s Office. We respectfully request approval of the attached retention schedule, which will supersede the memo from May 1, 2018, also attached.
The purpose of this memo and schedule is to provide guidance to County staff regarding the identification, maintenance, safeguarding, and disposal of records in the normal course of business; to ensure prompt and accurate retrieval of records; and to ensure compliance with relevant legal and regulatory requirements.
The Auditor-Controller / County Clerk’s Records Retention Schedule is intended to apply to common financial documents that require finalization by the Auditor-Controller / County Clerk or his/her authorized designee.
Each Department Head and the Auditor-Controller / County Clerk is authorized by the Board of Supervisors to dispose of records specified within this guide and the Auditor-Controller / County Clerk’s Records Retention Schedule, and to delegate the responsibility of the maintenance, retention, and disposal of records to his/her staff.
Financial records containing any confidential, sensitive, or private personal information, including but not limited to, social security numbers, health information, passport number, date of birth, payroll information, credit card numbers, banking information, victim information, etc. should be properly destroyed.
The Auditor-Controller / County Clerk’s Retention Schedule establishes only minimum periods of retention, not maximum periods. Each Department Head may extend those periods when, in his or her discretion, the needs of the Department or the County dictate or indicate the need for an extension. In no instance are records, papers, or documents to be destroyed when there is a continuing need for such records for such matters as pending litigation or impending or ongoing audits.
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Purchasing Considerations (check all that apply): ☐ Not applicable
☐ Fully Article X. <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI>- and/or Consultant Selection Policy <http://lcnet.co.lake.ca.us/Assets/Intranet/Policy/Policies+$!26+Procedures+Manual/Ch4_2021v2.pdf>-Compliant (describe process undertaken in “Executive Summary”)
☐ Section 2-38 <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI> Exemption from Competitive Bidding (rationale in “Executive Summary,” attach documentation, as needed)
☐ For Technology Purchases: Vetted and Supported by the Technology Governance Committee <http://lcnet.co.lake.ca.us/Assets/Intranet/Intranet+Forms/Information+Technology/AdvPlan.pdf> (“Yes,” if checked)
☐ Other (Please describe in Executive Summary)
Consistency with Vision 2028 <http://www.lakecountyca.gov/Government/Directory/Administration/Visioning/Vision2028.htm> (check all that apply): ☐ Not applicable
☐ Well-being of Residents ☐ Public Safety ☐ Disaster Prevention, Preparedness, Recovery
☐ Economic Development ☐ Infrastructure ☐ County Workforce
☐ Community Collaboration ☐ Business Process Efficiency ☐ Clear Lake
Recommended Action: Approve updated Retention Schedule Pursuant to Government Codes 26202 and 26205, which will supersede the memo from May 1, 2018