(a) Each records access officer shall maintain a reasonably detailed current list, by subject matter, of all records in his or her possession, whether or not records are available pursuant to subdivision 2 of section 87 of the Public Officers Law (Freedom of Information Law).
(b) The subject matter list shall be sufficiently detailed to permit identification of the category of the record sought.
(c) The subject matter list shall be updated annually. The date of the most recent update shall appear on the first page of the subject matter list.