Miss. Code Ann. § 37-15-8: Miss. Code Ann. § 37-15-8

The superintendent of the school district shall have the authority, with the approval of the school board of the school district spread upon its minutes, to dispose of the following records:

(a) After five (5) years:

(1) Bank statements;

(2) Cancelled warrants and pay certificates;

(3) School board paid bills;

(4) Bids received, either accepted or rejected, for supplies, materials, equipment and construction;

(5) Depository receipt warrants;

(6) School board claims dockets, where claims are recorded on the minutes of the board;

(7) Original of school board's orders after such orders have been recorded in the minute book;

(8) Cancelled bonds and coupons;

(9) Tax collector's reports of tax collection to superintendent of schools;

(10) Transportation records.

(b) After three (3) years:

(1) Teacher contracts, computed from the expiration date thereof;

(2) Bus purchase documents;

(3) Teachers' registers, principals' reports and other evidence necessary to prepare the reports to the State Board of Education.

(c) After period to be set by the State Board of Education such other documents of a temporary or transitory nature as the State Board of Education by regulation shall designate.

Notwithstanding any of the provisions of Sections 37-15-1 through 37-15-4 , 37-15-8 and 37-15-10 to the contrary, no records which are in the process of being audited by the State Department of Audit, or which are the basis of litigation, shall be destroyed until at least twelve (12) months after final completion of said audits and litigation.