Records Retention Schedule
According to the Ohio Historical Society, records shall fall into two categories: Permanent and Non-Permanent. Records may be retained on any commercially viable media that provides an accurate reproduction of the record. The following list, which is compiled from the recommendations of the Auditor of State’s Office and the Ohio Historical Society, shows the retention period of specific records.
Permanent
Annual Financial Report to the Auditor of State
Annual Report to the State Library
Audit Reports from the Auditor of State
Board of Trustees Minutes
Building Specifications and Plans
Library Statistics – Annual Report
Payroll Records
Payroll Tax Records
W-2 Forms
Non-Permanent Retention Period
Injury/Incident Reports 5 years provided no pending action
Accounting Records not specified 5 years provided audited
Accounts Payable Ledger 5 years provided audited
Administrative Policy and Procedure Files One year after superseded
Amended Official Certificates 5 years provided audited
Annual Budget Resolutions 5 years provided audited
Annual Certificate of Estimated Resources 5 years provided audited
Applications for Employment Retain with personnel record if applicant employed; others, 1 year from application date
Appropriation Ledgers 5 years provided audited
Automated System Backups 3 months
Bank Deposit Receipts Until audited
Bank Statements 4 years provided audited
Bids – Successful 15 years after completion of project
Bids – Unsuccessful 4 years after letting of contract provided audited
Board Agenda Packets & Audio Recordings 3 years
Book Inventories Maintained online; until superseded
Budgets – Annual 10 years
Cancelled Checks 4 years provided audited
Cash Journals 4 years provided audited
Cash Register Tapes Until audited
Certified Total Amounts from Sources Available for Expenditures 4 years provided audited
Check Registers 4 years provided audited
Committee Reports One year
Contracts and Leases Twelve years after expiration
Deduction authorizations Until superseded or employment terminated
Deferred Compensation Deduction Reports 5 years provided audited
Depository Agreements 4 years provided audited
Employee Handbooks Until superseded
Employee Request for Leave Forms Until audited
Employee Schedules Fiscal year plus two years
Encumbrance and Expenditure Journal 5 years provided audited
General Correspondence 3 years – included in Board agenda packet
Gift Donor Forms – Gifts for the Library 3 years
I-9 Immigration Verification Forms (retained separately from personnel files) Three years after date of hire, or one year after termination of employment, whichever is later
ILL Records 30 Days unless financial obligation
Insurance Policies/Bonds Twelve years after expiration provided all claims have been settled
Inventories, except books Until superseded
Investment Reports 4 years provided audited
Job descriptions Until superseded
Job Postings/advertisements of job openings, promotions, training programs or opportunities for overtime work One year if no action pending
Non-Permanent Retention Period
Levy Official Files – info created by the Library Life of levy plus 5 years
Lost Books/Fine Records Once paid removed from patron history
Personnel Files 6 years after termination of employment
Prevailing Wage Records 4 years provided audited
Public Records Requests 2 years
Purchase Orders 2 years provided audited
Quarterly Payroll Reports for State 75 years
Receipt Books Until audited
Receipt Journals 5 years provided audited
Records Commission/Records Disposal documents Ten years
Software Destroy when obsolete
Time Sheets 4 years provided audited
Transient material (all informal and/or temporary messages and notes, including e-mail and voice mail messages, and all drafts used in the production of public records) Discretionary; retain until no longer of administrative value
Unemployment Compensation Forms 4 years provided audited
Vehicle Maintenance Records Until vehicle sold
Voucher with Invoices 5 years provided audited
W-4 Forms Until superseded
Workers’ Compensation Claims 10 years after date of final payment
Until Audited and Provided Audited is defined as the Auditor of State, or other contracted auditors, have audited the fiscal years encompassed and the audit report has been duly released.
Revised and Approved: 3/11/13
Approved: April 9, 2008