HomeMy WebLinkAboutAppendix A, Retention 6-2-2010
APPENDIX A
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
RECORD RETENTION SCHEDULE
The District must comply with the following California and Federal laws which contain
various record-keeping requirement: California Government Code Sections 60200-60203;
Fair Labors Standard Act; Federal Unemployment Tax Act; Federal Insurance
Contributions Act; Employee Retirement Security Act of 1974 (ERSA); Civil Rights Act of
1964 (TITLE VII); Age Discrimination in Employment Act; Occupational Safety & Health Act
of California 1973; California Fair Employment Practice Act; California Labor Code
Sections 1174, 1197.5, 1299, 1300, 2665; California Unemployment Insurance Code;
California Equal Pay Act; Williams Steiger Occupational and Safety Act of 1970 (the
District is required to comply with this Act; however, the District is also required to comply
with the Occupational Safety and Health Act of California 1973, which is the Act enforced
in California).
When the type of record discussed in the numerous laws and regulations is duplicated, the
law requiring the longest retention period has been cited.
LAW RECORDS WHICH MUST BE PRESERVED BY THE DISTRICT TIME TO BE MAINTAINED
ACCOUNTING RECORDS
1. Government Indefinitely. See Note #1.
(A) All accounting records except for the following:
Code Section
60200-60203
(1) Any accounting record except for Journals and Ledgers
Five (5) years.
which were prepared or received in any manner other
than pursuant to State Stature, provided that:
(a) There is no continuing need for said record, i.e.
long-term transactions, special projects, pending
litigation etc., and
(b) There exists in a permanent file an audit report
covering the inclusive period of said record, and
(c) Said audit report was prepared pursuant to
procedures outlined in Government Code Section
26909, and
(d) Said audit contains the expression of an
unqualified opinion.
Five (5) years after said event has in
(B) Any accounting record created for a specific event of action.
all respects terminated.
(C) Any source document detailed in a register, journal, ledger or
Five (5) years from the end of the
(D) statement.
fiscal periods in which it applies
(D) Duplicates, rough drafts, notes or working papers (except audit)
May be destroyed at any time.
cards, listings, non-permanent indices, other papers used for
controlling work, or transitory files.
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PAYROLL AND PERSONNEL RECORDS
2. Government Fifty (50) years.
(A) Accident reports, injury claims and settlements, applications, changes
Code
(B) and terminations of employees, injury frequency charts, insurance
Section 60200
(C) records of employees, earnings records and summaries, medical
-60203
(D) histories, retirements.
Five (5) years after termination.
(B) Fidelity bonds, garnishments, job descriptions, rating forms and cards,
(C) time cards.
Seven (7) years. See Note #2.
(C) All payroll records.
(D) Union agreements, employment contracts, plans, trusts and other wage
Three (3) years
agreements.
Fair Labor
Standards Act
(E) Contracts and memorandums pertaining to Belo type contracts.
( For record
Three (3) years
keeping
(F) Agreements basing overtime pay on piece, hourly or basic rates.
requirements in
Three (3) years
special situations,
such as
apprentices,
learners, job
orders submitted
(G) Records with respect to each employee sufficient to determine the
to employment
Indeterminate
agencies or labor
(H) benefits due or which may become due.
unions for
Six (6) months from date of record or
recruitment of
(I) Personnel or employment records, including forms submitted by
personnel action or in the case of a
personnel,
applicants and other records having to do with hiring, promotion,
discrimination charge, all files and
commission
demotion, transfer, lay-off or termination, rates of pay or other terms of
records until final disposition of the
employees, see
compensation and selection for training shall be preserved.
charge. (EEOC has issued proposed
Fair Labor
Standards Act,
revisions to Title VII's record-keeping
Regulation Part
regulations; instead of current six
516.)
months retention period, the EEOC
proposes a two year retention
Employee
period.)
Retirement
(I)
Security Act of
(II) All records as outlined in paragraph (A) with regard to applicants for Ninety (90) days from date of record
1974
(III) temporary job positions. or personnel action.
Civil Rights Act of
1964 (Title VII)
Log and summary of occupational injuries and illnesses (OSHA 200); Five (5) years following the end of
or Workers' Compensation Employer's First Report of Industrial Injury; the calendar year to which they
Summary occupational injuries and illnesses (OSHA 200). relate.
Age
Discrimination in
Employment
Occupational
Safety & Health
Act of California
1973
ASSESSING AND TAX COLLECTING RECORDS
3. Government
(A) All assessing records.
Seven (7) years after lien date. See
Code Section
Note #3.
60200-60203
(B) All tax rolls.
Twelve (12) years. See Note #4.
R ECORDS CONCERNING LONG-TERM DEBT
4. Government
(A) Records of proceedings for the authorization of long-term debt,
Retain until final payment; thereafter
Code Section
(B) bonds, warrants, loans, etc.
may be destroyed in less than ten
60200-60203
(10) years if microfilmed. See Note
#3.
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(B) Terms and conditions of bonds, warrants, and other long-term agreements.
Six (6) months if detailed payment
(C) Paid bonds, warrant certificates and interest coupons. records are kept for ten (10) years.
MINUTES
5. Government
Code Section
(A) Minutes of the meetings of the Board of Directors.
Indefinitely. See Note #5.
60200-60203
CONSTRUCTION RECORDS
6. Government
Not in excess of seven (7) years
Code Sections
(A) Construction records such as bids, correspondence, change
unless they pertain to a project which
60200-60203
(B) orders, etc.
includes a guarantee grant. In that
event they should be kept for the life
of the guarantee or grant plus seven
years.
As long as the facility is in existence.
(B)
As-built plans for any public facility or works.
PROPERTY RECORDS
7. Government
Retain until the property is
Code Section
(A) Property records such as documents of title.
transferred or otherwise no
60200-60203
longer owned by the District.
CONTRACTS
8. Government
Code Section
(A) Contracts
Contract life plus seven (7) years.
60200-60203
Note #1 Any District record may be, upon authorization, destroyed at any time provided said record qualifies for destruction
under Government Code Section 60203 with its various conditions. Authorization is defined as approval from an
appropriate Executive Officer who has received authorization from the District Board of Directors.
Note #2 Payroll records must qualify for destruction under Government Code Section 60203 with its various conditions.
Note #3 If said records are microfilmed as provided for in Government code Section 60203.
Note #4 If said rolls are microfilmed as provided for in Government Code Section 60203 and if all the necessary data needed
from the secured delinquencies has been transferred to delinquency abstract which should be retained indefinitely.
Note #5 Minutes of the meetings of the Board of Directors may be destroyed if they are microfilmed as provided for in
Government Code Section 60203.
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