The books and records of the borough shall be kept by the clerk who shall deliver the same to the clerk’s successor, except that other officers and department heads may keep such records as are necessary for the performance of their duties. When such records are no longer needed in the possession of others herein authorized, the same shall be delivered to the clerk for safekeeping. Books and records of a permanent nature shall be kept as the clerk decides or as required by borough code, regulation or policy. Permanent records shall be destroyed only as authorized by the assembly.