Document Retention Policy: Difference between revisions

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(Created page with "Type of Record Retention Period (years) Law/Policy (source) ACCOUNTING Auditors' reports P CCH recommendation Budgets 7 CCH recommendation Cancelled ch...")
 
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Type of Record       Retention Period (years) Law/Policy (source)


ACCOUNTING
Auditors' reports P CCH recommendation
Budgets 7 CCH recommendation
Cancelled checks, generally 3 UPPBRA
Depreciation records P CCH recommendation
Officer, director and employee 3 UPPBRA
  expense reports
Employee payroll records (W-2, W-4) 3 FLSA, UPPBRA
annual earnings records, etc.)
Inventory lists 7 CCH recommendation
Invoices 7 CCH recommendation
Payroll journal 3 FLSA, UPPBRA
Petty cash vouchers 3 UPPBRA
Subsidiary ledgers (accounts receivable, 7 CCH recommendation
  accounts payable, etc.)
CORPORATE RECORDS
Annual reports P CCH recommendation
Authorizations and appropriations 7 CCH recommendation
  for expenditures
Contracts, generally Expiration +7 CCH recommendation
Contracts, government Expiration +7 CCH recommendation
Contracts, sales (UCC) 7 CCH recommendation
Notes (internal reports, memos, etc.) 3 UPPBRA
CORRESPONDENCE
General, routine 3 UPPBRA
INSURANCE
Accident reports 7 CCH recommendation
Insurance policies P Practical experience
LEGAL
Claims and litigation files P (See below  )
PERSONNEL
Applications 1 Title VII, ADA
Employee earnings/payroll records 3 FLSA
Employee files 4 SSA, FLSA, ERISA,
ADEA, Equal Pay Act
Employment contracts Expiration + 3 FLSA
Form I-9 3 Immigration Reform
&  Control Act
Garnishments 7 FLSA
Medical or exposure to toxic 30 OSHA
  substances records
Pension documents/profit sharing plans 6 ERISA
Government reports 5 CCH recommendation
Employee pension records, 6 ERISA, ESA
  including service, eligibility,
  personal information, pensions paid
Time cards/sheets 3 FLSA
REAL ESTATE
Leases Expiration + 7 CCH recommendation
Deeds P CCH recommendation
Mortgages P CCH recommendation
TAXES
Income tax returns and cancelled 6 IRS Code
  checks (federal, state and local)
Payroll tax returns 4 IRS Code
Property tax returns P CCH recommendation
Sales and use tax returns 4 IL Use & Occupation  Tax Act

Revision as of 15:59, 10 September 2012

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