(a) Whenever reproductions of public records have been made in accordance with § 14-2-201 and have been placed in conveniently accessible files or other suitable format and provision has been made for preserving, examining, and using them, the head of a county office or department or city office or department may certify those facts to the county court or to the mayor of a municipality, respectively, who shall have the power to authorize the disposal, archival storage, or destruction of the records.
(b) Cities of the first class, cities of the second class, and incorporated towns may by ordinance declare a policy of record retention and disposal, provided that:
(1) The city or town complies with any specific statute regarding municipal records; and
(2) The following records are maintained permanently in either the original or electronic format as required by law:
(A) Ordinances;
(B) City council minutes;
(C) Resolutions;
(D) Annual financial audits; and
(E) Year-end financial statements.