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Bonds and Debt Records for debt issued & authorized by the State Funding Board (SFB), Tennessee State School Bond Authority (TSSBA), and Tennessee Local Development Authority (TLDA)

RDA Number
Effective Date
Record Series Abstract
Tax-Exempt bond transcripts, accounting records, supporting documents, and other related records related to the issuance of State debt, and debt of other state programs.
Record Series Active
Cut Off at End of
If Other, Explain
Fiscal year end of final maturity of the Debt
Total Retention Years
Total Retention Months
Retention End Action
Disposition Notes
Hard copy of records to be maintained in agency for one fiscal year with the exception of the original Bond Transcript, which shall be held in agency until final maturity date. Records shall be electronically scanned and verified for completeness and accuracy and stored. Hard copies stored as back-up in Record Retention center until end of retention period. End action is to destroy documentation by State approved methods.
Allotment Code
Record Location
Cordell Hull Building, Office of State and Local Finance/COT, 4th Floor 425 Fifth Ave North, Nashville, Tennessee 37243-3400
File Arrangement
By Board and by Date
Date Range
Annual Accumulation
3 Cu.Ft. (paper), 2 GB (Electronic)
Current Volume
120 Cu. Ft. (paper), 5.5 GB (Electronic)
Record Value
Audit Requirements
Information Shared Outside the State
Shared Agencies
Federal Agencies, i.e. Internal Revenue Service, Securities Exchange Commission, Municipal Securities Rulemaking Board, investment entities, open records to TN residents
Essential Record
Yes - Original
Essential Record Stored
Cordell Hull Building, Office of State and Local Finance/COT, 4th Floor 425 Fifth Ave North, Nashville, TN 37243-3400
Essential Record Media Type
Does this Record Series Contain Sensitive Information?
Agency Retention
6 years
System Name
ECM (Electronic Content Manager), Filenet / OpenText / Windows Server 2012
Hardware Description
Windows Server 2012
Software Description
Filenet / OpenText Content Server 16.2.1
System Location
Department of the Comptroller
Backup Procedures
Standard, file level back-up services. Full backups completed weekly with daily incremental backups
Disaster Recovery
Department of Comptroller Maintained and Supported
Data Migration Description
Department of Comptroller Maintained and Supported
Legacy Revision UUID