PENNS VALLEY AREA SCHOOL DISTRICT

Transcription

1 No PENNS VALLEY AREA SCHOOL DISTRICT SECTION: TITLE: OPERATIONS RECORDS RETENTION AND DESTRUCTION ADOPTED: July 20, 2011 REVISED: RECORDS RETENTION AND DESTRUCTION 1. Purpose The Board recognizes the need for an effective records management program to reduce storage and retrieval costs and to increase productivity. As such, the district shall implement the following record retention and disposition schedule. The Municipal Records Act, though not applicable to school district, provides a useful definition of public records which the Board had adopted for the purposes of this policy. The definition of public record is any papers, books, maps, photographs, or other documentary materials, regardless of physical form or characteristics. 2. Guidelines Section 1 Administrative And Legal Records 1.1 Administrative And Subject Files a. Records that summarize the origin and administration of major district policies, Board resolutions and programs should be retained in perpetuity. b. Routine correspondence and program files should be retained as long as they are of administrative value and no less than two (2) years. 1.2 Agendas And Minutes Of The Board Of School Directors And Committees Thereof a. Includes all records accepted as part of the minutes and should be retained in perpetuity. 1.3 Bonds (Performance and Security) a. Retain seven (7) years after expiration. If bonds are part of a contract, retain as prescribed by the retention period for contracts. 1.4 Regulations And Rules Of Order a. Retain five (5) years after superseded or revoked. Page 1 of 9

2 RECORDS RETENTION AND DESTRUCTION - Pg Charters, Name Change Records And Related Documents 1.6 Contract Files (includes advertisements, bid summary and tabulation sheets, instructions to bidders, leases or agreements, specifications and supporting work papers). a. Bids and proposals If successful, retain six (6) years after termination of general written contracts. If unsuccessful, retain three (3) years after job completion. Construction bids should be permanently retained. b. Contracts and agreements including construction, labor and architect contracts. Retain all contracts and agreements permanently. 1.7 Easements, Deeds And Related Land Records 1.8 Election Records a. Certificates of election retain six (6) years. b. Certification for referenda retain in perpetuity. c. Notices of nominations to be made retain eleven (11) months. 1.9 Insurance Claims And Policies a. Retain claims ten (10) years after final settlement. b. Retain policies six (6) years after expiration, provided all claims have been settled Legal And Tax Correspondence 1.11 Master Property And Equipment/Fixed Assets Inventories a. Retain property and equipment inventories five (5) years after superseded or obsolete. Page 2 of 9

3 RECORDS RETENTION AND DESTRUCTION - Pg. 3 b. Retain fixed asset inventories in perpetuity District Obligations a. Bonds and coupons retain eight (8) years after cancellation. b. Leases retain permanently after expiration. c. Cancelled notes retain eight (8) years Public Hearing Notices And Proof Of Publication a. Retain ten (10) years Grant Administration Records (fiscal and program needs) a. Comply with retention requirements promulgated by the appropriate funding agency and for no less than the current plus three (3) prior audit cycles Facility Use Records a. Applications retain six (6) years after use. b. Fee Schedules retain current fee schedules Complaints and Challenges a. All records regarding investigations, complaints by and against district employees, and all other complaints retained for six (6) years. Section 2 General Financial And Purchasing Records 2.1 Annual Budgets a. Retain one (1) copy of the annual budget in perpetuity. b. Retain all other related work papers seven (7) years Annual Audit And Financial Reports Page 3 of 9

4 RECORDS RETENTION AND DESTRUCTION - Pg Audit Work Papers a. Retain current plus three (3) prior audit cycles. 2.4 General Ledgers And Journals 2.5 The following records should be retained for seven (7) years: a. Year-end account distribution summaries. b. Monthly trial balances. c. Accounts payable files and ledgers. d. Accounts receivable files and ledgers. e. Tax bills and records. f. Cancelled checks g. Check registers. h. Employee expense reports. i. Invoices, vouchers and purchase order files. j. Investment records, after cancellation. k. State and federal reports, except those specifically mentioned elsewhere in this policy. 2.6 The following records should be retained for three (3) years: a. Monthly account distribution reports. b. Bank statements and reconciliations. c. Daily cash receipts records and deposit slips. Page 4 of 9

5 RECORDS RETENTION AND DESTRUCTION - Pg. 5 d. Surplus property sales records. Section 3 Payroll Records 3.1 Individual Employee s Earning Records And Retirement Contributions 3.2 The following records should be retained permanently: a. Cancelled payroll checks. b. Payroll voucher/check registers. c. Payroll earnings and deductions registers. d. Employee payroll adjustment records. e. Payroll deduction authorizations, subsequent to canceling or superseding. f. Quarterly and annual payroll tax returns. g. Wage and tax statements (W-2 forms). h. Withholding Allowance Certificates (W-4 forms), after new certificate is filed or employment is terminated. i. Disability and sick benefits records. Section 4 Personnel Records 4.1 The following records should be retained in perpetuity: a. Administrative organizational charts, if not included in the Board minutes. b. Employee record books. 4.2 Individual Employee Personnel Files should be retained for seven years. Includes: applications for employment, commendations, correspondence, letters of resignation, performance evaluations, personnel history, identification Page 5 of 9

6 RECORDS RETENTION AND DESTRUCTION - Pg. 6 records/proof of U.S. citizenship, references, resumes, retirement membership application forms, salary review forms, separation reports and training records. 4.3 Employee Benefit Files should be retained for seven years. Includes: health insurance membership applications and life insurance applications and beneficiary information. 4.5 The following records shall be retained for two (2) years: a. Job announcements, after position has been filled. b. Applications for employment (not hired). 4.6 Job Descriptions a. Retain current version. 4.7 Union Grievances a. Retain three (3) years, after final resolution of grievance. 4.8 Labor Negotiations Files a. Retain five (5) years, after expiration of contract. 4.9 Workers Compensation Records a. Retain four (4) years after signing of final settlement receipt. Section 5 Computer And Information System Records 5.1 Equipment Maintenance/Repair Records a. Retain for life of equipment. 5.2 Hardware And Software Inventories a. Retain until superseded or obsolete. Page 6 of 9

7 RECORDS RETENTION AND DESTRUCTION - Pg The following records should be retained for the life of the system or until superseded or obsolete: a. Operations documentation. b. Program documentation. c. System documentation. d. User documentation. 5.4 Program Documentation a. Retain for life of system. Section 6 Student Records 6.1 Personal Identification and Academic Records Includes: information regarding a student s name, addresses of parent or guardian, birth date, academic work, grades, standardized test scores, attendance, letters of recommendation, permanent record and social security number. a. Retain in perpetuity 6.2 Student Medical Records Includes: applications, student medical information, and documentation of administering medications to the student. a. 2 years after enrollment ends. 6.3 Free and Reduced Lunch Records Includes applications, account records, audits, and program requirements a. 3 years after enrollment ends. 6.4 Child Labor Records Includes applications for work permits and employment records Page 7 of 9

8 RECORDS RETENTION AND DESTRUCTION - Pg. 8 a. 2 years after enrollment ends. 6.5 Cumulative Data Includes: Information not included in Section 6.1, such as school health and dental records, reports of serious and recurrent behavior, clinical reports regarding psychological evaluations, intelligence examinations, due process legal documents and correspondence to third parties, shall be considered under this subsection. a. Records will be periodically reviewed under the discretion of the records officer and all unnecessary data shall be eliminated. Section 6 Storage Procedures 6.1 Information should be stored as followed: a. All items relating to a particular fiscal year should be stored together. b. On the outside of the storage box, note the contents and the fiscal year. c. Any items to be maintained until proper disposal date or maintained permanently should be placed in the designated areas at the maintenance building warehouse. 6.2 Note No records can be disposed of until after local and state audits are completed and then you can follow the record retention information. Page 8 of 9

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