RECORD
RETENTION PERIOD
ACCOUNTING
Accounts Payable
accounts payable
6
accounts payable invoices
accounts payable ledgers
amortization records
bills
cash disbursements
commissions statements
0
cost accounting records
cost sheets
cost statements
credit card charge slips
credit card statements
debit advices
donations
expense reports
invoices
petty cash records
purchase requisitions
royalty payments
travel expenses
unemployment insurance payments
vouchers
workers compensation insurance payments
Accounts Receivable
accounts receivable
accounts receivable ledgers
cash books
cash journals
cash receipts
cash sales slips
collection notices
collection records
credit advices
receipts
sales receipts
uncollected accounts
Capital Property
acquisitions
ACT+6
capital asset records
depreciation schedules
fixed assets
material transfer files
mortgage payments
property detail records
property inventory
property, sold
General
account ledgers
accounting procedures
ACT+10
books of accounts
credit applications
general ledger, annual
general ledger, monthly
journal entries
journals
ledgers
ledgers, subsidiary
registers
trial balances
Payroll
garnishment accounting
garnishment orders
ACT+3
payroll checks
payroll history
payroll records
payroll registers
ADMINISTRATION
authorizations, table of
calendar books
chronological files
correspondence (see specific listing)
directives
feasibility studies
organization charts
policies
policy statements
procedure manuals
reading files
table of authorizations
telephone calls
Property/Facilities
building permits
deeds
leases
maintenance records
motor vehicle maintenance records
motor vehicle records
office improvements
office layout
property summaries
property title
real estate records
repair records
water rights
zoning permits
Records Management
computer tape indexes
forms management records
record destruction records
10
records inventory
BUSINESS ORGANIZATION
Corporation
S.E.C. filing
annual reports
articles of incorporation
IND
board of directors meeting minutes
board of directors meeting notices
bonds, surety
bylaws
capital stock certificates
capital stock ledgers
capital stock records
capital stock sales
capital stock transfers
certificates of incorporation
corporate reorganizations
dividend records
fidelity bonds
incorporation records
minute books
proxies, signed
shareholder meeting minutes
shareholder meeting notices
shareholder proxies
stock ledgers
stockholders meetings
stockholders proxies
stockholders, listing of
voting records
business permits
charters
licenses
mergers
quarterly reports
FINANCE
Banking
bank deposits
bank reconciliations
bank statements
check registers
check stubs
checks, canceled
deposit slips
wire transfers
audit reports, external
audit reports, internal
balance sheets
budget workpapers
budgets - 1 year
budgets - 5 year
financial plan
financial reports - annual
financial reports - monthly
financial statements
financial statements, certified
forecasts - 1 year
forecasts - 5 year
Investments/Insurance
bond investments
futures investments
insurance policies, active
insurance policies, canceled
inventory, property
investments
letters of credit
mortgage records
notes, canceled
notes, outstanding
notes, paid
options contracts
options and futures
securities sales
stock investments
GENERAL
client files
project files, client
reference files
LEGAL
Contract Administration
buy/sell agreements
contracts, general
contract compliance
contract working files
contracts, changes to
employment contracts
contracts, improvement to real property
12
contract documentation
ACT+12
contracts, sales
easements
mortgages
patent agreements
promissory notes
title documentation
warranties, product
legal opinions
patent applications
patents
trademark records
Legal Compliance
employment tax filings
excise tax filings
income tax filings
sales tax filings
tax returns
tax returns, employment
tax returns, excise
tax returns, income
tax returns, motor fuel
tax returns, property
tax returns, sales
tax returns, unemployment
tax returns, use
Litigation/Claims
affidavits
claims, affirmative action
complaints
court case files
court records
depositions
disputes
exhibits
grievances
litigation files
PERSONNEL
Benefits
actuarial records
disability records
employee benefits paid
employee relocation records
pension plan vesting files
pension plans
profit sharing plans
retirement benefits
retirement plans
service records
3
sick leave benefits accrued
thrift plan reports
years of service
attendance records
employee manuals
job descriptions
time sheets
Health and safety
accident reports
damage reports
emergency action plans
employee exposure records
ACT+30
employee medical complaints
CY+5
employee medical records
fire extinguisher records
fire prevention programs
hazard communications records
hazardous exposure records
hazardous substance identity records IND
health and safety bulletins
health insurance claims
injury reports
log, accident (OSHA Form 200)
log, injury (OSHA Form 200)
material safety data sheets
medical records
medical surveillance
safety inspections
safety records
supplementary records
(OSHA Form 101)
toxic substance exposure records
Personnel Actions
applications, hired
applications, rejected
1
demotion records
education records
employee evaluations
employment actions
employment history, current
employment history, previous
hiring records
job announcements
layoff records
performance standards
personnel actions
personnel files, active
personnel files, terminated
promotion records
tenure records
termination records
testing records
training records
transfer records
work appraisals
Payroll Administration
bonuses
cost of living records
earnings records
form W - 2
form W - 4
pay rates
payroll deductions
salary surveys
time cards
wage rate tables
PUBLIC RELATIONS
advertising
ACT+2
artwork
member complaints
government docket files
legislation, pending
mailing lists
market research data
media packets
news releases
newsletters, internal
newspaper clippings
publicity photographs
publicity records
slide presentations
speeches
PURCHASING
bids, accepted
bids, rejected
catalogs
price lists
purchase orders
quotations
receiving documents
vendor literature
SALES
back order records
customer credit files
customer lists
market surveys
marketing plans
orders
orders, acknowledgment
price proposals/quotations
ACT
product price lists
proposals
sales activity records
sales projections
sales records
sales reports
sales slips
SHIPPING/TRANSPORTATION
bills of lading
freight records
packing lists
shipping instructions
shipping manifests
shipping tickets
waybills
DESCRIPTIONS OF ABBREVIATIONS: