Accounting and Fiscal
|
| Record Type |
Years to Retain |
| Accounts Payable Invoices |
3 |
Accounts Payable Ledger
| Permanently |
| Accounts Receivable Ledger |
3 |
| Balance Sheet |
Permanently |
| Bank Deposit Books and Slips |
3 |
| Bank Statements and Reconciliations |
3 |
| Bonds and Records |
Permanently |
| Budgets and Costs Files |
3 |
| Capital Asset Records |
3 - After Disposal |
| Cash Receipt Journals |
7 |
| Check Register |
Permanently |
| Financial Statements - Certified |
Permanently |
| General Ledger |
Permanently |
| Note Ledgers |
Permanently |
| Payroll Register |
3 |
| Profit and Loss Statements |
Permanently |
| |
Administrative
|
| Record Type |
Years to Retain |
| Audit Reports - Public and Government |
10 |
| Audit Reports - Internal |
3 |
| Audit Work Papers - Internal |
3 |
| Classified Documents: Control, Inventories, Reports |
10 |
| Correspondence - Executive |
Permanently |
| Correspondence - General Office |
5 |
| Directives from Offices |
Permanently |
| Forms Control - 1 Copy |
Permanently |
| Systems and Procedures Records (Record Copy) |
Permanently |
| |
Contract Administration
|
| Record Type |
Years to Retain |
| Contracts, Negotiated, plus Bailments, Changes, and Specifications Procedures, Correspondence |
Permanently |
| Reports Relating to Distribution, Revision, Form and Format |
Permanently |
| |
Corporate
|
| Record Type |
Years to Retain |
| Annual Reports |
Permanently |
| Bonds - Surety |
2 - After Expiration |
| Capital Stock Ledger |
Permanently |
| Charters, Constitution, By-Laws |
Permanently |
| Contracts |
20 - After Termination |
| Election Records - Corporate |
Permanently |
| Incorporation Records |
Permanently |
| Licenses - Federal, State, Local |
1 - After Termination |
| |
Legal
|
| Record Type |
Years to Retain |
| Claims and Litigation or Torts and Breach of Contract |
Permanently |
| Copyrights |
Permanently |
| Law Records - Federal, State, Local |
When Suspended |
| Patents and Related Data |
Permanently |
| Trademarks |
Permanently |
| |
Personnel
|
| Record Type |
Years to Retain |
| Accident Reports, Injury Claims, Settlements |
30 - After Settlement |
| Applications, Changes, Terminations |
5 |
| Attendance Records |
7 |
| Employee Activities |
5 - After Termination |
| Employee Contracts |
5 - After Termination |
| Fidelity Bonds |
3 - After Termination |
| File - Individual Employee |
5 - After Termination |
| Garnishments |
3 - After Settlement |
| Health and Safety Bulletins |
Permanently |
| Injury Frequency Charts |
Permanently |
| Insurance Records, Group - Employee |
10 - After Termination |
| Job Descriptions |
3 - When Suspended |
| Rating Cards |
3 - When Suspended |
| |
Plant and Property
|
| Record Type |
Years to Retain |
| Depreciation Schedules |
Permanently |
| Inventory Records |
Permanently |
| Maintenance and Repair - Buildings |
10 |
| Maintenance and Repair - Machinery |
5 |
| Plant Account Cards, Equipment Records, Historical Folders |
Permanently |
| Property Deeds |
Permanently |
| Purchase of Lease Records - Plant |
Permanently |
| Space Allotment Records |
2 - After Termination |
| |
Security
|
| Record Type |
Years to Retain |
| Classified Material Violations |
Permanently |
| Courier Authorization |
1 Month - After Trip |
| Employee Case Files |
5 - After Termination |
| Employee Clearance Lists |
When Suspended |
| Fire Prevention Programs |
Permanently |
| Subcontractor Clearance |
2 - After Termination |
| Visitor Clearance |
2/td> |
| |
Taxation
|
| Record Type |
Years to Retain |
| Annuity or Deferred Payment Plan |
Permanently |
| Depreciation Schedules |
Permanently |
| Dividend Register |
Permanently |
| Employee Withholding |
5 |
| Excise Exemption Certificates |
4 |
| Excise Reports |
4 |
| Inventory Reports |
Permanently |
| Tax Bills and Statements |
Permanently |
| Tax Returns |
Permanently |