A certificate or evidence of a debt on which the issuing company or governmental body promises to pay the bondholders a specified amount of interest for a specified length of time and to repay the loan on the expiration date. File may include correspondence, agreements, and other related records



Retention Period

Retain for five years after repayment then dispose of.


O.C.G.A. 9-3-25; O.C.G.A. 36-1-8

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008