(a) The records access officer shall maintain a reasonably detailed current list by subject matter of all records in its possession, whether or not the records are available pursuant to section 87(2) of the Public Officers 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 not less than twice per year. The most recent update shall appeal on the first page of the subject matter list.