Catholic Diocese of Columbus

Transcription

1 Records /Safekeeping The records retention and safeguarding policies were designed to establish control over routine records and to preserve records of permanent value. The list of record types included in these policies is lengthy but not definitive. periods were devised based on Universal Church law, state and federal statutes, and practical realities. For all types of records required to be retained by these policies, the following is the policy for safeguarding those records: All records will be retained in a safe and secure place All records will be kept on the premises of the entity and not stored in the home of an employee or other person, nor in a separate location that makes access to the records impractical Where it is more practical than retention in paper format, records may be retained in image format (i.e. scanned, on microfiche). The image media are then subject to the same safekeeping and retention policies in this section. The record retention policies are defined in the following sections: Financial Records Employee Records Payroll Records Other Records, including Property and other Administrative records Electronic Records Sacramental Records Cemetery Records School Records Issued May 15, 2008

2 Financial Records The following defines the types of financial records to be retained and the period of time they should be retained: Accounts payable invoices Accounts payable ledgers * Accounts receivable ledgers * Audit Reports Balance Sheet monthly/quarterly * Balance Sheet, Annual * Bank Deposits Bank Statements Bonds, cancelled Cancelled checks or image copy Cash books * Cash journal, receipts on offerings and pledges * Cash journals * Certificates of Deposit, cancelled Check register/stubs * Credit card statements/charge slips Financial Reports Annual * Financial Reports monthly/quarterly * Financial Statements * General ledger annual * Insurance policies active Insurance policies cancelled Invoices and paid bills, general accounts Invoices and paid bills, major construction Journal entry sheets * Journals, general and specific funds * Ledgers subsidiary * 1 year after date of cancellation 3 years after redemption 1 year 1 Issued May 15, 2008

3 Financial Records Letters of credit Mortgage payments Mortgage records Payroll journals * Payroll registers, summary schedule of earnings, deductions and accrued leave Pension records Pledge registers/ledgers * Receipts Securities sales Stock investment after sale * - these records are typically kept electronically in the accounting, Census or payroll system. If so, then the retention guidelines in policy 1605 would take precedence. 2 Issued May 15, 2008

4 Employee Records A personnel file should be maintained for each active employee. These records are confidential and should be made available only to diocesan/parish representatives with a legitimate right to know, unless their disclosure is compelled by some legal action. The following defines the types of employee records to be retained and the period of time they should be retained: Accident/injury reports Applications rejected 1 year Attendance records after termination Criminal Background Checks Disability records Employee Benefit Forms Copy retained until updated form submitted Employee contracts/agreements after termination Employee evaluations 2 years after termination Employee medical complaints Employee medical records 30 years after termination Employee salary schedules after termination Environmental test records/reports (do we keep???) Hazardous exposure records (do we keep???) I-9 form 3 years from termination date Pension vesting files earnings and records after benefit termination Personnel files terminated employees Retirement benefits Service records Termination records Time sheets 3 years from date of filing Toxic substance exposure reports (do we keep???)_ W-4 & IT-4 Forms from date of filing Workers compensation records 12 years after injury (filing), death or last compensation payment Issued May 15, 2008

5 Payroll Records The following defines the types of payroll records to be retained and the period of time they should be retained: W-2 forms from date of filing Employment taxes, contributions, and payments including taxes from date of filing withheld, FICA Form 990 Issued May 15, 2008

6 Other Records The following defines the types of other records to be retained and the period of time they should be retained: Abstracts, deeds (property) Annual reports to the Chancery (Status Animarum) Annual reports to the diocese/parish Articles of incorporation and bylaws Bequest and estate papers (wills) Contracts, inactive Correspondence, legal Correspondence, official Endowment decrees Finance Council minutes Inventories of property and equipment Leases Mass Intention books Office files Parish Council constitutions Parish Council minutes Diocese/Parish organization records statements Religious education reports (for the diocesan offices) Will, testaments, codicils IRS exemption determination letters, for organizations other than those listed in The Official Catholic Directory State tax exemption Certificates Architectural records Mortgage documents Property appraisals Real estate surveys/plots/plans after end of contract after expiration 2 years Selective retention retain those that document diocesan/parish administration and activities Retain until superseded Retain until superseded 1 Issued May 15, 2008

7 Other Records Title search papers and certificates Parish Bulletins 2 Issued May 15, 2008

8 Electronic Records The majority of Parishes, Schools, Agencies and Institutions use a technology based system for accounting, Census and Payroll. The following is the policy for backup, retention and safekeeping of these records: A backup will be taken of each system daily. Once per week, the backup will be copied to a separate backup device (i.e. CD, memory stick, etc.) and moved to a fireproof storage device. The weekly backup will be retained for 1 week. An annual backup will be made of the Census system at the end of the calendar year to a separate backup device (i.e. CD, memory stick, etc.) and moved to a fireproof storage device. This backup will be retained permanently. An annual backup will be made of the payroll system at the end of the calendar year to a separate backup device (i.e. CD, memory stick, etc.) and moved to a fireproof storage device. This backup will be retained for. An annual backup will be made of the accounting system at the end of the fiscal year to a separate backup device (i.e. CD, memory stick, etc.) and moved to a fireproof storage device. This backup will be retained permanently. If a conversion is performed to a new accounting, Census or payroll system, a backup will be made of the old system at the time of conversion to a separate backup device (i.e. CD, memory stick, etc.) and moved to a fireproof storage device and retained permanently. All backups are to be retained on-premises in a fireproof storage device (i.e. file cabinet, safe, etc.). Issued May 15, 2008

9 Sacramental Records The following types of sacramental records are to be retained permanently: Baptism Register Confirmation Register First Communion Register Death Register Marriage Register Marriage Case Files These records are to be retained in a fireproof cabinet or safe, both the current and all prior registers. Issued May 15, 2008

10 Cemetery Records The following defines the types of cemetery records to be retained and the period of time they should be retained: Account cards (record of lot ownership and payments) Board minutes Burial cards Contracts documenting lot ownership Lot maps Easement Rights Records (or copies of easements) Building contracts & warranties Location of utilities records Issued May 15, 2008

11 Student Records The following policy outlines Diocesan policy on retention and safekeeping of Student Records for both elementary and secondary schools. of Records A permanent record is to be kept on each student. The original of this record must be kept on file in the office of the local school for all students who have attended or are currently attending the school. The permanent record shall include: - directory information - attendance record - academic records - standardized test scores - health records - continuums The files of students who have had psychological testing must be kept permanently. Included with the psychological testing, the school should keep the formal plan (Service, Written, Academic Support) developed to meet the needs of the student. Schools shall establish procedures to verify the accuracy of data and to remove information no longer needed. An adequate number of fireproof files shall be provided in each school building for the proper care of records. Access to Records No data shall be released about students without the written consent of the parent(s)/guardian(s) of a minor student or of the student who is 18 years of age or older. Those who are permitted to view an individual student s records are: 1 School personnel 2 Parent(s)/guardian(s) of a minor student 3 The student who is 18 years of age or older 4 Non-custodial parent of an individual minor student unless denied access by a court order 5 Officials of other schools to which the student transfers Parent(s)/guardian(s) of an individual minor student or a student 18 years or older may request a copy of any item in the file. Psychological testing records are only to be released by a written request from the parent(s)/guardian(s), or by the student who is 18 years of age or older. 1 Issued May 15, 2008

12 Student Records All others are denied access unless they have a subpoena or the written permission of the parent(s)/guardian(s) of a minor student or of the student who is 18 years of age or older. School personnel may release information concerning students for research and statistical purposes as long as the individual student s identity is protected. When a student transfers from one school to another, a duplicate of the permanent record of items shall be sent to the school to which the student is transferring. An exception to this is the health record. The original health record shall be sent to the receiving school. If a student is transferring from one school to another within the Diocese, it is the responsibility of the receiving school to contact the sending school prior to registering or accepting the student. Pre-School Student Records Except as required by the State of Ohio, the Diocese does not require the retention of permanent student records for pre-school students. However, it is recommended that appropriate records be maintained for a minimum of 5 years after the student leaves pre-school. If a pre-school student enters kindergarten, the pre-school records should be retained as part of the records for the kindergarten student. 2 Issued May 15, 2008