1071 Records Retention and Disposal Policy

General

100

Non-Record Materials

Non-record materials are recorded information but are not needed to document the performance of an official function. An agency’s disposition practices need to include managing non-record materials, because their volume may exceed that of records that do document official functions. Examples may include: draft documents replaced by new or final versions; duplicate copies; advertisements, junk mail; tracking documents; research and reference materials collected from an outside source and not needed to document how a final decision is made; Outlook Tasks.

RETAIN UNTIL: No longer needed for reference purposes.
THEN: Destroy

General

101

Subject Files

These records are used to support administrative functions of offices or departments. Records may support analysis, program and project planning, procedure development, and programmatic activities or initiatives.  Subject files are generally organized alphabetically by topic.  Subject files do NOT include files related to records identified in this retention schedule. For topics of continuing interest, files may be segmented into annual files. 

RETAIN UNTIL: No longer of interest for ongoing administration.
PLUS: 2 years
THEN: Destroy

General

102

General Correspondence

General correspondence does not pertain to a specific issue, employee or student, and it is often organized chronologically or by correspondent’s name.  General correspondence may include referral correspondence.  If the correspondence does pertain to a specific issue it should be filed with other relevant records.  General correspondence may exist in a variety of formats, including memos, letters, notes and electronic mail messages. 

RETAIN UNTIL:

Date created
PLUS: 1 year
THEN: Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

General

103

Transitory Correspondence

Transitory correspondence is any form of written communication with a short-term interest that has no documentary value and need not be retained more than 30 days. This type of correspondence has limited administrative and evidential value that is lost soon after the communication is received.  Transitory messages do not set policy, establish guidelines or procedures, certify a transaction or become a receipt.  Examples of transitory correspondence include letters of transmittal that do not add information to the transmitted materials, routine requests for information that require no administrative action, policy decision, special compilation or research. This type of record also includes invitations to work-related events, notifications of an upcoming meeting, and similar records. 

RETAIN UNTIL:

No longer of use for reference.
THEN: Destroy

General

 104

Comment or Complaint Logs

Logs and supporting information documenting complaints from students and the community.

RETAIN UNTIL: The end of an HLC accreditation cycle
PLUS: 1 year
THEN: Destroy

General

 105

Meeting Records

These records may include meeting minutes, agendas, and distribution materials related to staff meetings, meetings with other institutions, etc.  However, it does not apply to meetings of the Board of Trustees and its subcommittees.

RETAIN UNTIL: Date created
PLUS: 2 years
THEN: Destroy

General

 106

Policies, Procedures, Bylaws and Directives

These records document the College’s policies, procedures, etc. (including those approved by the Board of Trustees). 

RETAIN UNTIL: Replaced by a new version
THEN: Destroy

General

 107

Accreditation/Licensure Certificates

These documents are prepared by the accreditation/licensure organization(s) to document the College’s status.

Permanent

General

 108

Accreditation/Licensure Correspondence

General correspondence that exists related to accreditation/licensure cycles.

RETAIN UNTIL: The end of an accreditation or licensure cycle.
PLUS: 1 year
THEN: Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

General

 109

Planners/Calendars

These may be electronic or manual planners, calendars, and Outlook Journal feature, used to track an individual employee’s work-related meetings, assignments, and tasks. Individual employees are responsible for retaining their planners/calendars for the duration of this retention period.

RETAIN UNTIL: Date created
PLUS: 2 years
THEN: Destroy

General

 110

Budget Planning

These records are developed and maintained by each department to forecast the need for new facilities, equipment, supplies, staff, programs, etc.  They may include budget requests, statistics, etc. 

RETAIN UNTIL: No longer needed to administer the budget for the current fiscal year and to prepare future budget requests.

THEN: Destroy

General

 111

Grants

These files are used to administer grants that are applied for by the institution from state, federal and private agencies. These files may contain applications, budgets, worksheets, adjustments, plans, rules and regulations, award letters, committee records, staffing sheets with account numbers, grant evaluation/monitoring reports, audits, periodic progress reports, etc. 

RETAIN UNTIL: The grant is closed out, plus any additional time that is required by the granting agency for auditing purposes. 

THEN: Destroy

 General

112

Final Grant Reports

Reports required to close out a grant.

RETAIN UNTIL:

End of audit or retention period required by the granting agency. PLUS: 2 years

THEN: Destroy

General

 113

Memorabilia

This series includes photographs, news clippings, certificates, awards, etc. that document events and activities of the College. 

RETAIN UNTIL: No longer of reference value to the College.

THEN: Submit records that may be of historical value to the College Library Archivist or Destroy.

General

114

Subpoenas

Subpoenas received along with a copy of requested information and release authorization.

RETAIN UNTIL:    Subpoena has been satisfied.

PLUS:1 year

THEN: Destroy

Board of Trustees

200

Board of Trustees Meeting Records - Open Sessions

These records document the proceedings of the College’s Board of Trustees and its subcommittees.  They may include the approved minutes and meeting packets containing any materials that are distributed to board members for review (such as budgets, policies, contracts, resolutions, etc.).  This series does not include meeting notices or documentation of meeting related expenditures.  Draft notes, audio and/or video recordings of the meetings can be destroyed once the minutes are approved.  These records are preserved permanently to document the institutional memory of the College. 

Permanent

Board of Trustees

201

Board of Trustees Meeting Records - Closed Sessions

These records may consist of minutes taken during a closed session of the board, including any audio or visual recordings, and information distributed for consideration during a closed session. 

RETAIN UNTIL: Approval of the minutes of the meeting at which the closed session was held (as defined by the Open Meetings Act)  

PLUS:1 year, and 1 day

THEN: Destroy

Board of Trustees

202

Notices of a Public Meeting

The Open Meetings Act requires public bodies to publish a notice to the public prior to holding a meeting or a hearing.

RETAIN UNTIL: Date created

PLUS: 1 year

THEN: Destroy

Board of Trustees

203

Board Member Files

These files contain information about people who served on the College’s Board of Trustees.  They may contain the Constitutional Oath of Office, Certificate of Election, professional or biographical information. 

RETAIN UNTIL: Individual is no longer serving as a member of the board

PLUS: 10 years

THEN: Destroy or send to College Archives for members who served 10 or more years.

Board of Trustees

204

Board Member Election Results

These records document the final vote count for each board election and include the Board of Canvassers certification.  The Office of Record is the County Clerk’s Office. The College retains these records for information only.

RETAIN UNTIL: Date created

PLUS:10 years

THEN: Destroy

Board of Trustees

205

Board Member Vacancy Files

These records document appointment to the Board of Trustees when a vacancy occurs that requires appointment.

RETAIN UNTIL: Date created

PLUS: 10 years

THEN: Destroy

Board of Trustees

206

Millage Proposal Files

These records document millage proposals. They may include the presentations, research, budgetary documents, ballot language, attorney opinions, and board resolutions.  These files will include election materials if the College is responsible for administering the election.

RETAIN UNTIL: Date created

PLUS: 20 years

THEN: Destroy

Board of Trustees

207

Tax Levy Certification

These records are used to calculate the amount of taxes that will be collected, based upon the millage rate and the taxable value.  The files include the L-4028 and L-4029 Tax Levy Certification forms and are retained permanently after approval by the Board of Trustees.

Permanent

Board of Trustees

208

Annexation

These records document the annexation of a community college district.  They may include copies of board resolutions, election results, maps, correspondence, supporting documentation, etc.

RETAIN UNTIL: Date created

PLUS: 50 years

THEN: Destroy

Board of Trustees

209

Founding Documents

These records document the establishment of the College, including West Campus.

Permanent

Board of Trustees

210

Budget

A copy of each year’s operating budget summary is retained permanently after approval by the Board of Trustees. Additional budget information is included in the Board of Trustees meeting records.

Permanent

Board of Trustees

211

Audits - Final Statements

Final reports submitted by the auditors and retained permanently after accepted by the Board of Trustees. Reports may include Federal Programs and State of Michigan Auditor General Reports.

Permanent

Board of Trustees

212

West Campus Advisory Board Meeting Minutes-Open Sessions

The approved meeting minutes of the College’s West Campus Advisory Board. Draft notes, audio and/or video recordings of the meetings can be destroyed once the minutes are approved.  These records are preserved permanently to document the institutional memory of the College. 

Permanent

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

Board of Trustees

213

West Campus Advisory Board Meeting Minutes-Closed Sessions

The approved minutes taken during a closed session of the West Campus Advisory Board, including any audio or visual recordings and information distributed for consideration during a closed session. 

RETAIN UNTIL: Approval of the minutes of the meeting at which the closed session was held (as defined by the Open Meetings Act)  

PLUS:1 year, and 1 day

THEN: Destroy

Board of Trustees

214

Master Agreements for Full-Time and Part-Time Faculty            

Master Contract agreements with the Full-Time and Part-Time Faculty Associations approved by the Board of Trustees.

Permanent

Board of Trustees

215

Strategic Planning Documents

Strategic Plans approved by the Board of Trustees.

Permanent

Board of Trustees

216

Mission, Vision, Guiding Principles or Values, Purpose Statements      

Institutional mission, vision, guiding principles or values, purpose statement approved by the Board of Trustees.

RETAIN UNTIL: Replaced by a new version
THEN: Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

President’s Office

300

Speeches

These files document official presentations conducted by the President.  They may contain electronic presentations, speaker notes, formal papers, etc. 

RETAIN UNTIL: No longer of value for preparing future presentations, or for documenting significant events

THEN: Submit speeches that may be of historical value to the College Library Archivist or Destroy

President’s Office

301

Freedom of Information Act (FOIA) Requests

This file will document any requests for information or public records maintained by the College.  They may include requests for information, correspondence, a copy of the information released, and billing information.

RETAIN UNTIL: Date created

PLUS: 1 year

THEN: Destroy

President’s Office

302

Lobbying Reports

These records include the annual Lobby Finance Report and documentation of receipt.

RETAIN UNTIL: Date created

PLUS: 5 years

THEN: Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

College Advancement & Foundation

400

Foundation Board Origination, Meeting Minutes & By-Laws

These records document the proceedings of the board meetings and the founding charter of the Bay de Noc Community College Foundation, including the determination letter recognizing exempt status, articles of incorporation and by-laws with amendments. 

Permanent

College Advancement & Foundation

401

Foundation Audit Reports

Final reports submitted by the auditors and retained permanently after accepted by the Foundation Board.

Permanent

College Advancement & Foundation

402

Foundation Annual Reports

These annual records document the business and financial activities of the Foundation including donor schedules of financials.

RETAIN UNTIL: No longer of value to the College and/or Foundation

THEN: Destroy

College Advancement & Foundation

403

Foundation Tax Returns

These documents include the Foundation 990 non-profit IRS filings and supporting documents.

RETAIN UNTIL: Date created

PLUS: 5 years

THEN: Destroy

College Advancement & Foundation

404

Donor/Scholarship Agreements & Foundation Board Member Records

These records document the donor agreements, initial funding, significant communications and Foundation Board member records.

RETAIN UNTIL: No longer of reference value to the College and/or Foundation

PLUS: 10 years

THEN: Destroy

College Advancement & Foundation

405

Alumni Association Records           

These documents include the records of the Bay College Alumni Association, including by-laws, board members, meeting minutes, etc.

RETAIN UNTIL: No longer of reference value to the College and/or Foundation

PLUS: 10 years

THEN: Destroy

College Advancement & Foundation

406

Advancement Documents

These records may include programmed files such as templates, created documents, procedures, forms, processes, etc.

RETAIN UNTIL: Replaced by a new version
THEN: Destroy

College Advancement & Foundation

407

Advancement & Foundation College Events

These records document events including areas such as golf outings, galas, speakers, performances, concerts, campaigns, anniversaries, etc. They may include press releases, promotions, programs, financial information, templates, and other items created by College Advancement/Foundation to promote the College and/or upcoming event plans.

RETAIN UNTIL: No longer of reference value to the College and/or Foundation

PLUS: 2 years

THEN: Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

College Advancement & Foundation

408

Marketing/Publications

These records may include press releases, promotions, design, newsletters, marketing plans, digital signage, and other items created by the College to promote the College, student recruitment, retention, and/or upcoming events.

RETAIN UNTIL: No longer of reference value to the College and/or Foundation

PLUS: 2 years

THEN: Destroy

College Advancement & Foundation

409

Graphics

These records include graphics created by the College such as posters, publications, logos, etc. for happenings and images owned by the College, including constituent consent. 

RETAIN UNTIL: No longer of reference value to the College

THEN: Submit records that may be of historical value to the College Library Archivist or Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

Business Office

500

Insurance Policies

These files include insurance policies that provide coverage for property and casualty, workers compensation, errors and omission, fleet, general liability, umbrella, etc.

RETAIN UNTIL:

Whichever is sooner: Expiration Date or 80 years

THEN: Destroy

Business Office

501

Insurance Claims

These files are used to document claims that are submitted to an insurance provider. They may contain claim forms, correspondence and supporting documents for each claim that is submitted.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

502

Accident Reports/Claims-Adults

Accident reports for personal injuries, property damage claims, and other incidents provide details about any unexpected incidents on College property. The reports may list the location of the accident, description of the accident, first aid administration, witnesses, person injured, type of injury or property damage, actions taken, recommendations to prevent reoccurrence, etc. The reports may be reviewed and signed by relevant administrators. These files may include related information, such as witness statements, medical information, legal counsel, subsequent claims, etc.

RETAIN UNTIL: Date created

PLUS: 7 years

THEN: Destroy

Business Office

503

Accident Reports/Claims-Minors

Accident reports for personal injuries, property damage claims, and other incidents provide details about any unexpected incidents on College property. The reports may list the location of the accident, description of the accident, first aid administration, witnesses, person injured, type of injury or property damage, actions taken, recommendations to prevent reoccurrence, etc. The reports may be reviewed and signed by relevant administrators. These files may include related information, such as witness statements, medical information, legal counsel, subsequent claims, etc.

RETAIN UNTIL: Minor turns 18 years old

PLUS: 3 years

THEN: Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

Business Office

504

Bids and Quotes-Awarded

Bids are received from vendors for products, services and contracts that are needed for construction, furnishings, grounds maintenance, trash and snow removal, cleaning services, transportation, etc. These files may include the invitation to bid, request for proposal, the bid documents that are submitted, the reviewer documentation, etc.

RETAIN UNTIL: The contract with the awarded vendor expires

PLUS: 6 years

THEN: Destroy

Business Office

505

Bids and Quotes-Not Awarded

Bids are received from vendors for products, services and contracts that are needed for construction, furnishings, grounds maintenance, trash and snow removal, cleaning services, transportation, etc. These files may include the invitation to bid, request for proposal, the bid documents that are submitted, the reviewer documentation, etc.

RETAIN UNTIL: A bid is awarded

PLUS: 2 years

THEN: Destroy

Business Office

506

Contracts, Leases and Agreements

These contracts may cover a variety of services including construction, custodial work, copiers, facility rental, information technology service providers, maintenance, wiring, telephone services, employment, land, etc. These files may include contracts, correspondence with the vendor, warranties, copies of purchase orders, etc.

RETAIN UNTIL: Expiration Date

PLUS: 6 years

THEN: Destroy

Business Office

507

Release & Settlement Agreements

Agreements where the College is the Plaintiff

RETAIN UNTIL: Agreement is created

PLUS: 7 years

THEN: Destroy

Business Office

508

Release & Settlement Agreements

Agreements where the College is the Defendant

Permanent

Business Office

509

Annual Budget

These records document the requested and adopted amount of money for all departments, along with any amendments, that is appropriated for each account/line item for each fiscal year. These records may include work papers. A copy of all approved budgets will be retained permanently by the Board of Trustees.

RETAIN UNTIL: Fiscal year ends

PLUS: 5 years

THEN: Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

Business Office

510

Financial Data System

This record is used as a general ledger to track and document financial transactions. It is usually maintained as a database or spreadsheet. It may contain digital images, electronic documents and electronic correspondence that serve as supporting documents to each transaction. This system may also contain data that documents other college functions, such as payroll, pensions, etc. Select data and supporting documents may need to be retained longer if the transaction relates to a contract, loan or other activity that is not completed within the specified timeframe.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

511

Accounting Transaction Detail

This record details all revenue, expenditures and balance sheets that are recorded in various accounts. It may be retained as paper, electronic data, computer output microfiche, etc. It also includes the chart of accounts that defines the accounting codes that are used.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

512

Receivables

These records document items that are purchased by others or services that are provided to others. They may include invoices, cash receipts, support documents, agreements, ledgers, etc.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

513

Receipts

These records document deposits into various accounts. They may include a cash receipt list, receipt register, etc. Information in these records may include the check number, date, receipt number, description, amount deposited, batch number, account number, etc.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

514

Gate Receipts

These records identify the amount of money that is collected at each athletic event for admission.  They may identify the date, time, event, competition level, number of adult tickets sold, number of child tickets sold, event expenses (ticket takers, clock operators, etc.), etc.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

515

Journal Entries

These records document transfers between accounts, they record expenses not included in accounts payable, and revenues not in cash receipts. The transaction balance report may identify the account number, account description, transaction amount, date, journal entry number, transaction description, etc.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

516

Budget Summaries & Balance Sheets

These records document the status of budgetary activity on each account. They may identify the account balances per month and year to date, activity within the month on each account, etc.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

517

Payment Records

These files document the payment for goods and services. They may include purchase orders, packing slips, requisitions, invoices, etc. Note: individual records that document the purchase of a fixed asset may need to be retained until the asset is disposed of.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

518

Telephone/Communications Bills

These bills are received from the telephone service provider and may be used to generate bills that are distributed to each department. These bills may cover services for telephones, cellular phones, pagers, etc. These records may contain the call detail and the financial statement.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

519

Procurement Card Applications

These records document which employees are issued a procurement card for making purchases. These files may include the procurement cardholder application, cardholder agreement form, the cardholder maintenance form, etc.

RETAIN UNTIL: The procurement card is no longer held by the cardholder

PLUS: 5 years

THEN: Destroy

Business Office

520

Bank Activity

These records document activity on the College’s bank account. They may include deposit slips, reconciliations, cancelled checks, check registers, bank statements, electronic funds transfer transactions, etc.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

521

Qualifying Statements

These forms are submitted annually to the Michigan Department of Treasury. They permit the College to buy bonds. If a bond is purchased, these records will be maintained as supporting documentation. If no bonds are sold, these records can be destroyed after 1 year.

RETAIN UNTIL: Date created

PLUS: 1 year

THEN: Destroy

Business Office

522

Final Affidavit of Payment

The final affidavit of payment is evidence that all funds that were borrowed by the College were paid back in full.

Permanent

Business Office

523

Bond Cremation Certificates

The Bond Cremation Act (PA 56 of 1962) requires obligations or interest coupons upon maturity, to be cremated or disintegrated and  receive a certificate documenting the destruction of the records.

Permanent

Business Office

524

Fixed Asset Inventory Data

This record is a list of all major property and its book value. College policy determines the value at which property must be included on an inventory. The value of these items is then distributed across the useful life of the property. Information on the inventory may include a description of the item, value, date purchased, depreciation amount, insurable value, building location, etc.

RETAIN UNTIL:  The annual report for the fiscal year in which the item was disposed is audited.

THEN: Destroy

Business Office

525

Disposition of Scrap and Surplus Materials

These records document the disposition (destruction or sale) of scrap and surplus materials. They may include authorizations, correspondence, receipts, inventories, etc.

RETAIN UNTIL: Fiscal year ends

PLUS: 3 years

THEN: Destroy

Business Office

526

Audits-Support Documents

Audits of finances are conducted annually by an independent certified public accounting firm. These files may include work papers, schedules, reconciliations, etc.

RETAIN UNTIL:  Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

527

Audits-Final Report

This final report is submitted by the auditors. A copy of final audit reports will be retained permanently in the governing body’s meeting records. However, this office may select to keep a permanent copy too.

RETAIN UNTIL: Date created

PLUS: 10 years

THEN: Destroy

Business Office

528

Financial Projections/Plans/Forecasts

These reports contain multi-year projections/plans/forecasts about anticipated income and/or expenditures. They may cover capital improvement projects, construction cost schedules, general fund revenue, fund balances, taxable value, road projects, etc.

RETAIN UNTIL:

Replaced by a new version.

THEN: Destroy

Business Office

529

Indirect Costs

These records are created annually to determine the allowable indirect cost rate that the College may charge to various state and federal grants.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

Business Office

530

State Reports

College is required to submit various financial reports to the Michigan Department of Treasury annually.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Business Office

531

Municipal Finance and Borrowings       

These files document bonds for capital and construction projects, including notes, Bond Loan Fund, etc.  They may include transcripts of bond proceedings and other supporting documentation.

RETAIN UNTIL: Expiration Date

PLUS: 7 years

THEN: Destroy

Business Office

532

Independent Contractor Files

These files are maintained on all contractual employees. They may include 1099 forms, W-9 forms, verification of insurance, copies of contracts, etc.

RETAIN UNTIL: Expiration Date

PLUS: 6 years

THEN: Destroy

Business Office

533

Warranty Deeds

These documents are held for each piece of real estate owned by the College.

RETAIN UNTIL: The property is sold

THEN: Destroy

Dept.

Item #

Record Series Title

Record Series Description

Retention Period

Payroll

600

Employee Files-Employees Enrolled in Defined Benefit Plans and/or Defined Contribution Plans

These files are maintained on each employee who is enrolled in a pension plan (such as the Michigan Public Schools Employees Retirement System) or who are enrolled in a defined contribution plan only and do not receive a pension. They document activities that affect payroll. They may include W-4, hiring authorizations, requisitions, pay increase/change of status notices, contract calculations, long-term disability, retirement purchases, current enrollment for benefits (including health, life, disability, dental, vision and supplemental insurance), credit union deposits, flexible spending accounts, investments in tax deferred accounts (such as 403B, 401K, 457, etc.), employee/employer deferral elections, employee/employer loan agreements, contribution limit testing, supporting documentation for garnishments, levies and deductions, tax deferred payment agreements, retirement beneficiary forms, final salary affidavit, electronic funds transfer applications, etc.

RETAIN UNTIL: No longer employed

PLUS: 7 years

THEN: Destroy

Payroll

601

Salary and Benefit Schedules

These records document the rate of pay for employees and define the benefits that are offered.

RETAIN UNTIL: Date created

PLUS: 7 years

THEN: Destroy

Payroll

602

Payroll Registers

These reports are produced to document payroll activities. Information in the report may include the employee name, social security number, employee identification number, gross wages, deductions, net pay, current pay period, year to date earnings, etc.

RETAIN UNTIL: Fiscal year ends

PLUS: 50 years

THEN: Destroy

Payroll

603

Payroll Reports

Various reports are generated for each pay cycle to verify the accuracy of the payroll. These reports may include payroll summaries, pay journals, check registers, account distributions, payroll liabilities, payroll transactions, payroll account creation reports, gross pay balance, deduction registers, etc.

RETAIN UNTIL: Fiscal year ends

PLUS: 7 years

THEN: Destroy

Dept.

Item #

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