Roman Catholic Diocese of Phoenix Parish Record Retention Schedule Policy Retention Period

Transcription

1 arish Schedule olicy eriod Correspondence/Meetings C.1 Agendas, Minutes (ermanent Councils, Committees) Documents associated with council meetings, such as the minutes of parish finance, pastoral, and stewardship councils. C.2 Correspondence, Historical/Significant C.3 Correspondence, Official (regarding astoral Council, Finance Council, Stewardship Council. diocesan/parish policies, diocesan/parish directive, etc.) C.4 Correspondence, Routine Selective retention Suggested 1 3 years. C.5 Dean Reports (dean s paperwork) Keep as long as Informal notes and correspondence, to be destroyed after end of he is dean term as Dean. C.6 Deanery Visit Reports Annual Reports and Five year reports. Buildings and roperties B.1 Architectural s, Blueprints, Building Designs B.2 Building ermits Final copies (approved as-built drawings).see Buildings and roperties Close Out Requirements. B.3 Contracts B.4 Deeds B.5 roperty Tax Exemptions Approved on April 24, 2012 age 1 of 9 : ermanent SU: Until Superseded

2 arish Schedule olicy eriod B.6 Inventory of roperty and Equipment (Asset Inventory) Finance F.1 Annual Financial Reports to the Diocese F.2 Annual Financial Reports to the arish Faithful The inventory is a database of all real and personal property owned by the parish. A separate inventory is needed for the parish rectory. Inventory may also include photo copies or video record of parish assets. The inventory should be stored offsite in case of fire or damage (the inventory acts as a record of assets for insurance recovery purposes). The annual parish financial reports submitted to the Diocese, as required by Canon Law. The annual report of parish financial activities presented to the parish faithful, as required by Canon Law. F.3 Approved Annual Master Budget 8 The annual master budget should include a schedule of activities (revenues and expenses), and a cash budget/projection that includes scheduled capital expenditures, and scheduled debt payments and/or proceeds from new loan issuances. F.4 General Ledger and Trial Balance 10 F.5 Journal Entries, Including Supporting 8 Documentation F.6 Interim Financial Statements 1 Interim financial statements produced for parish management, the parish financial councils. F.7 Accounts payable ledger, invoices, check registers 8 In addition to general disbursements, this section includes invoices related to credit obligations, such as credit cards, and notes payable, including those notes payable to the Growth and Development rogram. Approved on April 24, 2012 age 2 of 9 : ermanent SU: Until Superseded

3 arish Schedule olicy eriod F.8 Accounts receivable ledger, billing, and payment support; including contributions receivable, and tuition receivable F.9 Cash receipts journals and Bank Deposits Summaries 8 Documentation of receipts related to receivables, including cash deposit summaries, and copies of deposit slips. 8 Documents and support for all receipts other than accounts. Contributions and tuition receivable. F.10 Mass Intentions Register/Ledger 3 Documentation and support of receipts related to Mass offerings, and reconciliations of the mass intentions ledger (amount due to priests, diocese, etc.). F.11 Bank and Investment Account Reconciliations F.12 Bank, Investment, and Merchant Account Statements F.13 Capital/Fixed Asset records, files and sub ledger F.14 Net Asset Subsidiary Ledger/Schedule F.15 arish Financial Review Reports/ Financial Statement Audit Reports/ Other Assurance and Attestation Reports 8 Includes a copy of the general ledger, bank/investment statement and supporting documents such as schedule of cancelled checks and EFT disbursements, schedule of deposits in transit. 8 Includes all statements and transaction related correspondence (e.g., deposit corrections, NSFs, Cancelled Checks). 3 Years After Asset Sold/Disposed This section includes capitalization and useful lives policy, and depreciation schedules. A file should be created and retained for each asset/asset category, including a shadow copy of the purchase invoice/pay application. Also include records related to in-kind contributions of capital assets held for use. 8 Schedule and subsidiary ledger of restricted net assets that ties to the parish general ledger and financial reporting. Approved on April 24, 2012 age 3 of 9 : ermanent SU: Until Superseded

4 arish Schedule olicy eriod F.16 Work papers for arish Financial Reviews/Financial Statement Audits/ Other Assurance and Attestation Services F.17 Contributions, Unrestricted Offertory 4 Working documents and schedules provided in conjunction with the parish financial review program, financial statement audits, etc. 1 Documents and support of offertory collections (e.g., check copies, donation envelopes). F.18 Contributions, Unrestricted In-Kind 8 Documents and support of In-Kind donations that do not meet the criteria for capitalization (see Capital Asset retention section). F.19 Contributions, Unrestricted Other 8 Documentation and support of other unrestricted contributions. F.20 Contributions, Temporarily Restricted 1 Year After Restriction has been met See restricted contributions policy of the Diocese of hoenix. F.21 Contributions, ermanently Restricted Includes endowment decrees. F.22 Contributions of Securities 8 Donations of Stocks and Bonds, subsequently liquidated per Diocese policy. F.23 Contributions/Census subsidiary 8 Schedule of donations by parishioner, contributor (e.g., offertory ledger collection). F.24 Wills, Bequests Documents related to contributions from wills and bequests. F.25 Grants 8 Applications, acceptance Letters, compliance reporting. Does not include CDA and other Diocesan Grants. F.26 ayroll Registers 8 Retained online by IOI. F.27 Employment taxes, including filings, payments and correspondence Retained online by IOI. Approved on April 24, 2012 age 4 of 9 : ermanent SU: Until Superseded

5 arish Schedule olicy eriod F.28 Contracts 7 Years After Expiration F.29 Insurance olicies Includes contracts for services, purchase commitments in support of M&O, copier leases and other personal property leases/acquisitions that arise in the ordinary course of business, real property leases/acquisitions, settlements, assignments. F.30 Letters of Credit, Loan Documentation, romissory Notes 7 Years After Obligation is Satisfied F.31 Civil Corporation Files Articles of Incorporation, By-laws, Arizona Corporation Commission annual reports, board meeting minutes, resolutions F.32 IRS exemption determination letter rovided via group ruling from the IRS and USCCB. F.33 IRS form 990T 8 If filed by the parish, also include other Federal income Tax Correspondence. F.34 State Tax Filings and Correspondence 8 Transaction privilege tax/use tax filings, if applicable; Unclaimed property filings, if applicable, other state tax correspondence. F.35 rocedure manuals and handbooks SU Information Technology IT.1 Backups (database updates will overwrite data) Approved on April 24, 2012 age 5 of 9 : ermanent SU: Until Superseded

6 arish Schedule olicy eriod Human Resources HR.1 Accident/Injury Reports 7 HR.2 Applications/Resumes 1 HR.3 I9 Forms HR.4 ersonnel File (See HR schedule for details HR.5 Time Sheets Management 3 Years After Hire Date or 1 Year After 7 Years After 4 Years After M.1 All Souls Day Registry (if applicable) SU Register aper M.2 Reporting on Anointing of the Sick 1 after Completion of astoral Report M.3 Historical file (Newspaper clippings, photos, etc. related to parish) M.4 Liturgical Ministers Schedule (altar SU servers, ushers, lectors, etc.) M.5 Mass Intention Books 2 The number of those who received the sacrament. Annual estimates are acceptable. Approved on April 24, 2012 age 6 of 9 : ermanent SU: Until Superseded

7 arish Schedule olicy eriod M.6 Office Files, Subject Selective M.7 arish Council Constitutions (Norms) SU M.8 astoral Report M.9 hotographs M.10 Special Events (anniversaries, jubilees, etc.) arishioners 1 After Completion of Report Selective a.1 Census s Retain those that document parish administration and activities. Electronic and Hard copy retained permanently by the Chancery Office of the Diocese of hoenix. Retain those that document parish life and activities. a.2 Registration Forms (active) a.3 Rosters of arishioners, Annual Report (hard copy) a.4 Sacramental s Requests (signed form by requestor) ublications SU; Until Entered in Database, July u.1 Anniversary Books u.2 astoral Reports 3 For historical purposes. Approved on April 24, 2012 age 7 of 9 : ermanent SU: Until Superseded

8 arish Schedule olicy eriod u.3 arish Bulletins Religious Education RE.1 Attendance s 7 RE.2 Class Roster/Schedules 7 RE.3 Retreats/Activities (offsite) 7 RE.4 Student Registration aperwork 7 Sacramental s SR.1 Baptism Register SR.2 Book of the Elect SR.3 Confirmation Register SR.4 Death Register SR.5 First Communion Register Not mandated by Canon Law. But, if parish has this type of register it must be kept permanent. SR.6 Marriage Files (pre-nup, marriage files) SR.7 Marriage Register Approved on April 24, 2012 age 8 of 9 : ermanent SU: Until Superseded

9 arish Schedule olicy eriod SET s S.1 Attendance Forms 7 S.2 Class Roster 7 S.3 Class Sign In Sheets 7 S.4 Driver Information Form 5 after End of Volunteering S.5 Face to Face Interview 7 after End of Volunteering S.6 Minor Abuse Reporting Form (incident report) S.7 Outside Organization Compliance Letter SU S.8 Reference Check Forms 7 after End of Volunteering/ S.9 Signed Code of Ethics 7 after End of Volunteering/ S.10 Vendor Compliance Form SU S.11 Volunteer Application 7 after End of Volunteering S.12 Youth Volunteer Acknowledgement Form 7 after 18 th Birth Date Keep most current permanent. Approved on April 24, 2012 age 9 of 9 : ermanent SU: Until Superseded