Record Category And Description
Retention Period
Records are located at/in file named
Accounting: Accounts Payable / Receivable
Records relating to payment of financial obligations and receipt of revenues, including vouchers, vendor invoices and statements; payroll and payroll deductions; government contracts and grants, contributions and other income.
6
Accounting: Journals / Ledgers
Records used to transfer charges between accounts and for summarizing account information (final, annual records only).
10
Accounting: Capital Property
Purchase and sales of property and equipment, depreciation, improvements, etc., including financial obligations associated with capital expenditures, purchases of land, buildings, equipment, furnishings, motor vehicles; material transfers, work orders, additions or improvements to building or equipment and property reporting.
ACT+6
Accounting: General
Accounting records not previously above, including accounting reports or control documents; system input, maintenance and changes.
3
Administration: Internal Services
Internal support records for personnel, including services and products; material and supplies orders; postal operations, forms management, graphics for reproduction or electronic graphics, airline reservations, user requests and approvals or maintenance requests.
ACT+1
Administration: Planning / Forecasting
Records relating to future planning and forecasting for internal purposes, including annual plans, five- and ten- year strategic plans and forecasts, facility requirements or growth forecasts.
Administration: Property Management
Records relating to the movement or tracking of property, including inventory and movement of vehicles, equipment, tools, materials and supplies owned, rented or leased; use logs.
Administration: Property Management; Construction / Maintenance
Records relating to the construction, design, maintenance and property repairs.
ACT+3
Administration: Policies / Procedures
Approved procedures for performing activities to ensure uniformity and compliance with both policy requirements and legal requirements, including office and job practices, administrative handbooks, procedures manuals, software and equipment manuals.
2
Administration: Policies / Procedures - Compliance
Compliance records in regard to internal policies and procedure, including records destruction certificates.
Administration: Security
Records relating to protect employees, equipment, buildings and information, including security clearances, password lists, keys to office and desks.
Administration: General
Record relating to administration activities not covered above, including housekeeping, departmental administration or administrative reports.
Maximum 1 year
Administration: General - Chronological Files Copies of records maintained as backup by authors. (See, category for retention period of official records).
Finance: Banking
Records relating to banking activities, including deposits, checks, statements, reconciliation’s, drafts, canceled checks, automatic deposit plans, check registers, cash management.
Finance: Budgets / Financial Forecasts
Records relating to internal planning and financial management.
Finance: Investments
Records relating to passive investments in stocks, bonds, mutual funds, etc., and records to track and management investments, including pension funds.
Finance: Bonds / Debentures
Records relating to the issuance of debt and equity papers, including bonds and debenture ledgers, certificate transfers, notes receivables and sinking funds.
Finance: Loans / Credits
Records relating to applications, issuance, management and administration of loans, including correspondence with lenders, reports to lenders, debt information, work papers, write-offs, write downs, losses.
Finance: Bad Debts
Records relating to monitoring, collecting and writing off of bank debts, including authorizations, supporting details of uncollectable accounts.
Finance: Financial Statements
Financial statements, reports and background information submitted to government agencies shareholders, partners, etc. including financial statements submitted SED, IRS, state agencies, etc.
Finance: Purchasing
Records relating to bids requests, bid review, receiving, inspection of merchandise, etc.
Finance: General
Records relating to finance activities not covered above.
Personnel: Benefits; Benefit Plans
Records relating to sponsored benefit plans, including insurance, pension, disability, medical, survivor programs, ESOP, PAYSOP, vesting criteria, vacation entitlements, educational assistance, savings plans and correspondence explaining benefit plans.
Personnel: Benefits; Contributions / Benefits Provided
Records relating to contribution and participation in firm sponsored benefit plans, including insurance, pension, disability, savings, etc.
Personnel: Benefits; Elections
Records of elections by employees for type and amount of participation in firm benefit plans.
Personnel: Benefits; Pension Summary Information
Records relating to cumulative years of service, total pension contributions, accrued benefits, etc.
Personnel: Employee Selection
Generally, records relating to personnel requests, job applications, testing, advertising, interviews, etc.
Personnel: Employee Records / Summary Records
Summary records for individual employees.
Personnel: Employee Records / Detailed Records
Records regarding specific employees, including hiring, promotion, performance appraisals, transfers, termination.
Personnel: Health and Safety; Medical Records - General
Records of treatment, examinations, history, etc., relating to general medical matters. See, HUM4020 for accident and injury reports and HUM4030 for hazardous exposure.
CY+5
Personnel: Health and Safety; Accidents / Injuries
Records relating to on-the-job accidents used for workers’ compensation claims.
Personnel: Health and Safety; Hazardous Exposure
Medical records relating to exposure or possible exposure to hazardous or toxic substances including testing.
ACT+30
Personnel: Health and Safety; Material Safety Data Sheets
Material safety data sheets required by OSHA.
IND
Personnel: Training / Development
Records relating to the development and operation of firm-sponsored training programs and seminars, including seminars, education assistance, management and supervision development, job progression, drug and alcohol awareness, course listings, schedules, requests and approvals.
Personnel: Training and Development; Certification
Records relating to certification for individuals to perform certain jobs, e.g., CPA license, bar admission to practice law, continuing education certificates, etc.
Personnel: Payroll Administration / Timesheets
Records relating to determining and monitoring payroll and deduction amounts, including timesheets.
Personnel: General
Records relating to personnel activities not covered above.
Legal: Business Entity
Records relating to the creation and formal proceedings of the business entity, including its subsidiaries.
Legal: Business Entity; Meetings / Minutes
Records / minutes relating to board, shareholder or other legally-required meetings.
Legal: Business Entity; Ownership
Records relating to ownership of business entity, including stock transactions, sales of ownership rights, etc.
Legal: Business Entity; Former Entities
Records relating to the creation and formal proceedings of dissolved entities.
Legal: Contracts / Agreements
Records relating contracts, leases and other agreements entered into, including contracts for services, purchases and sales, transportation, leases, exchange of property and government contracts.
Legal: Contracts / Agreements; Contract Performance
Records relating to compliance or performance of contracts, including determination of costs, performance of services, payments and work products for government contracts.
Legal: Contracts - Real Property; Improvements
Records relating to contracts and agreements for improvements to real property.
ACT+12
Legal: Contracts - Real Property; Improvements - Compliance
Records relating to compliance under contracts for improvements to real property.
12
Legal: Liability Insurance
Records relating to liability coverage, including policies, amendments, riders, proof of payment, etc.
Legal: Insurance; Future Liability
Records relating to insurance coverage for general liability, product liability, exposure to hazardous substances or other issues that may arise after policy terminates.
Legal: Claims / Litigation
Records relating to threatened or asserted litigation or government investigation, including pleadings, discovery, attorney work-products, legal opinions, transcripts, exhibits, final judgments, etc.
Legal: Compliance
Records relating to legally required preparation of documents, including reporting and filings with agencies, e.g., IRS, SEC, DOT, OSHA, EPA, EEOC, State Agencies, federal and state financial regulators; external audits required by government agencies, etc.
Legal: Compliance; Tax Returns
Sales, income, property tax returns filed, etc.
Legal: Compliance; License / Permits
Licenses or permits required to do business, collect taxes, etc.
Legal: Compliance; Orders - Agency / Court
Records relating to orders issued.
Legal: Legal Projects
Records relating to providing or determining legal requirements and providing legal advise.
ACT+10
Legal: Legal Research; Legal Opinions
Records resulting from legal research or opinions that document specific legal advice provided.
Legal: Copyright / Trademark / Patents
Records relating to preparation, filing, maintenance and rights.
Legal: General
Records relating to legal activities not covered above.
Miscellaneous
Miscellaneous records not falling into other categories.
1
Miscellaneous: Reports / Copies
Miscellaneous reports and other records that need only be reviewed for a short period - day, week, quarter, current year.
Miscellaneous: Reports / Copies; Periodic Replacement Records
Records replaced periodically or updated.
Until Superceded
Miscellaneous: Reports / Copies; Transmittal Forms
Records used to transmit information to another record.
Miscellaneous: Special Projects
Records relating to special projects not fitting another category.
Public Affairs: Community Relations
Non-CRA- related records regarding participation or promotion of activities, associations, charitable contributions, civic organizations, etc.
Public Affairs: Government Relations / PACs
Records relating to monitoring government activities, proposed laws and political action committees.
5
Public Affairs: Publicity
Records relating to marketing and promoting entity and activities, e.g., press releases, publications or photographs.
Public Affairs: Employee Relations
Records relating to informative communications to employees, e.g., newsletters, letters from management, etc.
Public Affairs: Industry Relations
Records relating to information on other industries and companies.
ACT
Public Affairs: Publications
One copy of each final publication for record or reference.
Public Affairs: General
Records relating to public affairs not covered above.
Reference
Material retained for reference purposes.
Sales: Advertising / Marketing
Records relating to advertising and claims made to potential clients, including brochures, bids, proposals, etc.