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Record Retention and Destruction 02-2009

02-2009

Issued on: 08/11/2009

Revised on: 04/18/2017

I. Authority

The Executive Committee is vested with the power to adopt a policy on behalf of the Interstate Commission during periods when the Interstate Commission is not in session. The Executive Committee oversees the day-to-day activities managed by the Executive Director.

II. Applicability

This Policy applies to all physical and electronic records produced by ICAOS. This policy is not applicable to records or documents produced by member states that are maintained in accordance with policies and procedures established by their respective states.

III. Policy

The policy is to ensure that records and documents produced for the Commission are adequately protected.

IV. Administration

  1. The Assistant Executive Director is responsible for the implementation and administration of the record retention schedule shown in Schedule A.
  2. Suspension of Record Disposal In the Event of Litigation or Claims
    1. In the event ICAOS becomes party to a court action, a government investigation, or audit the disposal of any and all records and documents shall be suspended until such time as the Executive Director, with the advice of counsel, determines otherwise.
  3. Record Keeping
    1. Whenever an employee disposes of records in accordance with the schedule outlined in Schedule A, the employee shall prepare a written log identifying the records and documents destroyed, the date destroyed and by whom. The logs are to be maintained by the Assistant Executive Director

 

SCHEDULE A RECORD RETENTION SCHEDULE (ICAOS)

 

A. ACCOUNTING AND FINANCE

Record Type Retention Period
Budget Worksheets and Plans and Projections 5 years
Invoices 5 years
Credit Card Statements 5 years
Original grant proposal 5 years after completion of grant period
Grant agreement and subsequent modifications 5 years after completion of grant period
All requested IRS/grantee correspondence 5 years after completion of grant period
Final grantee reports, both financial and narrative 5 years after completion of grant period
All evidence of returned grant funds 5 years after completion of grant period
All pertinent formal correspondence 5 years after completion of grant period
Report assessment forms 5 years after completion of grant period
Pre-grant inquiry forms and other documentation for expenditure responsibility grants 5 years after completion of grant period
Grantee work product produced with the grant funds 5 years after completion of grant period

 

B. CONTRACTS

Record Type Retention Period
Contracts and Related Correspondence (including any proposal that resulted in the contract and all other supportive documentation) 36 months after expiration or termination
Memorandum of Understanding 36 months after expiration or termination
Statements of work for ICOTS 36 months after completion
Hotel vendor contracts 36 months after contracted dates

 

C. Commission RECORDS

Record Type Retention Period
Minutes of all Commission Meetings Permanent
Corporate Seals Permanent
Articles of Incorporation Permanent
Commission Rules and Bylaws Permanent
Annual Corporate Reports Permanent

 

D. CORRESPONDENCE AND INTERNAL MEMORANDA

  1. Correspondence and internal memoranda pertaining to routine matters and having no significant, lasting consequences should be discarded within two years. Some examples include:
    • Routine letters and notes that require no acknowledgment or follow-up, such as notes of appreciation, congratulations, letters of transmittal, and plans for meetings.
    • Form letters that require no follow-up.
    • Letters of general inquiry and replies that complete a cycle of correspondence.
    • Letters or complaints requesting specific action that have no further value after changes are made or action taken (such as name or address change).
    • Other letters of inconsequential subject matter or that definitely close correspondence to which no further reference will be necessary.
    • Chronological correspondence files.
  • Correspondence and memoranda pertaining to non-routine matters or having significant lasting consequences should generally be retained permanently. Some examples include:
    • Sensitive or confidential correspondence affecting business processes, responsibilities, or standards.

 

E. ELECTRONIC DOCUMENTS

  1. Electronic Mail: shall, unless noted otherwise below, be retained for six months, after which time it can be deleted. Email attachments are to be handled according to topic as set forth in this policy.
    • Administrative Correspondence: Includes, though is not limited to clarification of established company policy, including holidays, time card information, dress code, work place behavior and any general administrative information. Administrative correspondence can be deleted after six months.
    • Fiscal Correspondence: Includes all information related to revenue and expenses. Fiscal correspondence is retained according to the accounting guidelines set forth in this policy.
    • General Correspondence: Includes information as it relates to customer/member interaction and operational decisions. General correspondence is retained according to the guidelines set forth in this policy.
    • Momentary Correspondence: Includes personal email, requests for recommendations and review, carbon copy emails, project development, and status updates. Momentary correspondence can be deleted after six months.
  2. Electronic Documents: Retention depends on the subject matter.
    • PDF documents –PDF files are retained based upon the content of the file and the category under the various sections of this policy.
    • Faxed Documents – Fax documents are retained based upon the content of the file and the category under the various sections of this policy.

This backup is a safeguard to retrieve lost information should documents on the network experience problems. Both email and workstation files can be retrieved for up to one month.

In the event an electronic document, as defined above, is maintained in both paper and electronic form, the official document will be the electronic document. For all other documents maintained in both paper and electronic form, the official document will be the paper document.

 

F. LEGAL FILES AND PAPERS

Record Type Retention Period
Legal Advisory Opinions Permanent
Dispute Resolutions Permanent
Mediations Permanent
Bench Book for Judges Permanent: Current version/revision history
Rules Permanent
Litigation Files Permanent
Court Orders Permanent

 

G. MISCELLANEOUS

Record Type Retention Period
Commission Policies and Procedures Permanent
Annual Reports Permanent
Inventory Records 5 Years
Training Curriculum and Presentations 5 Years
Training Bulletins (ICAOS and ICOTS) 5 Years
Newsletters (ICAOS and ICOTS) 5 Years
ICOTS Audit Information and Responses 5 Years
Offender Data Collection 5 Years
Best Practices Documents 5 Years
Self Assessment Audits 5 Years
Surveys 5 Years

 

H. PERSONNEL RECORDS

Record Type Retention Period
Commissions/Bonuses/Incentives/Awards 5 Years
Personnel Annual Reviews 5 Years
Personnel Contact Information 1 year after separation
Disciplinary Documents 1 year after separation
Personnel Training Plans 3 years or upon separation

 

I. INTERSTATE COMPACT OFFENDER TRACKING SYSTEM (ICOTS)

All offender records and case information entered in ICOTS by member states is the property of the member states and is maintained according to the laws and policies of the member states. ICOTS entries and attachment will not be disposed of without the express written permission of the member state that provided the information. Request for record disposal will be kept permanently.

Record Type Retention Period
ICOTS Audits Permanent

 

SCHEDULE B - RECORD RETENTION SCHEDULE

 

A. PERSONNEL RECORDS

Record Type Retention Period
Personnel files (employee demographic information and compensation records) Permanent
I-9’s 1 year after termination or 3yrs after hire
Personnel files (payroll records and summaries including records related to employee's leave) Permanent
Employee Earnings Records Permanent
Personnel Records (including individual attendance records, application forms, job or status change records, performance evaluations, termination papers, training and qualification records) Permanent
Personnel files (terminated employees) Permanent
Retirement and pension records Permanent
Tax Returns and worksheets 10 years
Timesheets Permanent
Workers Compensation Permanent
Personnel Policies Permanent
Job Descriptions Permanent

 

B. INSURANCE RECORDS

Record Type Retention Period
Annual Loss Summaries 10 years
Claims Files (including correspondence, medical records, injury documentation, etc.) 10 years
Group Insurance Plans - Active Employees 10 years
Group Insurance Plans – Retirees 10 years
Insurance Policies (including expired policies) 10 years

 

C. PAYROLL DOCUMENTS

Record Type Retention Period
Employee Deduction Authorizations Permanent
Payroll Deductions Permanent
W-2 and W-4 Forms Permanent
Garnishments, Assignments, Attachments Permanent
Labor Distribution Cost Records 8 years
Payroll Registers (gross and net) 8 years

 

D. ACCOUNTING AND FINANCE

Record Type Retention Period
Accounts Payable ledgers and schedules 5 years
Accounts Receivable ledgers and schedules 5 years
Audit Reports and Financial Statements 5 years
Audit Records (Including work papers and other documents that relate to the audit) 5 years
Bank Statements and Canceled Checks 5 years
Expense Reports 7 years
General Ledgers 5 years
Investment Records 5 years
Credit card records 5 years
Depreciation records 5 years

 

E. PROPERTY RECORDS

Record Type Retention Period
Lease Agreement/Property Deed 5 years
Property Insurance 10 years

 

F. TAX RECORDS

Record Type Retention Period
Tax-Exemption Documents and Related Correspondence Permanent
IRS Rulings Permanent
Excise Tax Records 5 years
Tax Bills, Receipts, and Statements 5 years
Tax Returns - Income, Franchise, Property 5 years
Tax Workpaper Packages – Originals 5 years
Sales/Use Tax Records 5 years
Annual Information Returns - Federal and State 5 years
IRS or other Government Audit Records 5 years

 

References