Records Retention Schedule

 

ACCOUNTS PAYABLE                          RETENTION TIME TABLE

Purchase Invoices and Vouchers                                7 years and destroy providing record has been audited

 

ACCOUNTS RECEIVABLE

Accounts Receivable invoices                                                               7 years and destroy providing record has been audited

Receipts                                                                                  7 years and destroy providing record has been audited     

 

ASSESSMENT RECORDS

Assessment Property cards                                                   Until superceded

Assessment Work roll                                                             2 years

Final Assessment Roll                                                             Permanent

Personal Property Blotters                                                      7 years

 

BOARD OF REVIEW

Form of Objection to Property Assessment and                     7 years after the final action of the Board of Review

supporting documentation                                                       or the completion of appeal and destroy

Minutes of the Board of Review                                             7 years and then notify the State Historical Society

Notice of Determination of the Board of Review                    7 years after the final action of the Board of Review

                                                                                                or the completion of appeal and destroy

Proceedings of the Board of Review on audio tapes             7 years after the final action of the Board of Review

or as stenographic notes including any transcriptions           or the completion of appeal and destroy

thereof

 

BUDGETS AND AUDITS

Audit Reports                                                                          Permanent

Budget Work Sheets                                                               3 years and Destroy

Final Budget                                                                            Permanent

 

BOARD AND COMMITTEE RECORDS

Affidavits of Publication                                                          Retain 3 years and destroy provided affidavits of

                                                                                                publication of ordinance are maintained permanently

                                                                                                in the Ordinance Book

Audio and Video tapes                                                           Retain one year and destroy or erase tape, 90 days if

                                                                                                made only for the purpose of writing the minutes

General Correspondence                                                       Minimum period is not established, however some of

Petitions                                                                                   these things should be retained permanently like petitions

Reports of Officers                                                                 and lists of citizens serving.  Other things like reports and

Staff Notes                                                                              staff notes go a long way toward providing background

Meeting Agendas                                                                    decisions.  General Correspondence is especially difficult

Lists of person serving on Commissions,                               to quantify, it definitely depends on what it refers to.  To be

Committees, Boards, etc.                                                        safe keep everything except obvious advertising materials

                                                                                                at least three years

Minutes of any kind                                                                 Retain permanently

Ordinance Book                                                                      Retain permanently

Ordinances and Resolutions                                                   Retain permanently

 

ENGINEERING AND PUBLIC WORKS

Aerial photographs                                                                 Retain until superceded and destroy

Annexation plats                                                                     Permanent

Annual Reports                                                                       Permanent

Assessor’s Plats                                                                     Permanent

Bench Mark books                                                                  Permanent

Town Maps                                                                             Permanent

excavation plans of private utilities                                         Permanent

Field Notes                                                                              Permanent

Final Subdivision plats                                                             Permanent

House number and address change file                                 Permanent

Index to maps                                                                          Permanent

Permits (include permits for the excavation of                       3 years and destroy

streets by private utility companies)

Petitions for street and sewer systems                                 2 years and destroy

Preliminary subdivision plats                                                   Retain until superceded by the final plat and destroy

Profile and grade books                                                          Permanent

Records of the Plan Commission (includes minutes               Permanent

of the meetings of the board and supporting documents

ENGINEERING AND PUBLIC WORKS                RETENTION TIME TABLE

 

submitted to the board.

Section corner monument logs                                               n/a

Special assessment calculations                                            n/a

State Highway Aids program records                                    7 years and destroy provided the record has been audited

Street vacations and dedications, copies                                               Retain for active reference life and destroy

Structure plans for municipal buildings and                            Retain for the life of the structure and notify the State

bridges                                                                                    Historical Society

TV Sewer inspection records                                                                Retain until superceded and destroy

Water, storm and sanitary sewer main maps                         Permanent

 

FIDELITY BOND

Fidelity Bond                                                                            5 years after bond expires and destroy

Fidelity Bond Book                                                                   5 years after last bond entered expires and destroy

Oath of Office                                                                         5 years after the term of office covered by the oath has

                                                                                                ended and destroy

 

GRANTS DOCUMENTS

 

 

JOURNALS, REGISTERS AND LEDGER

Appropriation Journal and vouchers                                      15 years and destroy

General Journal                                                                       15 years and destroy

General Ledger                                                                       15 years and notify the State Historical Society

Journal Voucher                                                                     15 years and destroy

Receipts Journal                                                                     15 years and destroy

Trial Balance                                                                           until superceded and destroy

Voucher/order register                                                           15 years and destroy

 

LEGAL OPINIONS

Legal Opinions                                                                        Permanent

 

LICENSES AND PERMITS

Applications accepted and rejected:                                     

All liquor and beer related license applications                       4 years and destroy

All other license applications                                                  3 years and destroy

Cat and Dog licenses reported to County Clerk                      3 years and destroy

Receipts                                                                                  7 years and destroy

 

MUNICIPAL BORROWING

 Bond payment register                                                           7 years after bond issue expires or final payment of

                                                                                                outstanding matured bonds/notes/coupons, whichever

                                                                                                is later, and destroy

Bond procedure record                                                          7 years after bond issue expires and destroy

Bond Register                                                                         7 years after bond issue expires and destroy

Cancelled Bonds, coupons, and promissory notes                                Until audited and destroy

Certificates of destruction                                                      7 years after bond issue expires or final payment of

                                                                                                outstanding matured bonds/notes/coupons, whichever

                                                                                                is later, and destroy

 

PARKS

Aerial photographs, master park plan, plats                           Retain permanently

Records of the Park Committee, including minutes                 Retain permanently

Payroll support records                                                          2 years and destroy providing record has been audited

Supervisors daily report of work completed                          2 years and destroy

Reservation requests                                                             30 days and destroy.  If payment receipts are attached,

                                                                                                retain 7 years and destroy provided record has been audited

 

PAYROLL

Annual report of Federal income tax withheld                        5 years and destroy

Cancelled payroll checks                                                        5 years and destroy provided record has been audited

Employee Earning records                                                      5 years and destroy

Employee enrollment and waiver cards                                  2 years after being superceded or terminated and destroy

Employer’s Wisconsin Withholding Exemption Certificate       5 years after being superceded and destroy        

Employee’s withholding allowance certificate                        5 years after being superceded and destroy

Employer’s Annual Reconciliation of Wisconsin Income         5 years and destroy provided record has been audited

Tax withheld from wages                                                       5 years and destroy provided record has been audited

Federal Tax Deposit stubs                                                      5 years and destroy provided record has been audited

Payroll Check Register                                                            5 years and destroy provided record has been audited

Payroll Distribution record                                                       5 years and destroy provided record has been audited

PAYROLL                                                         RETENTION TIME TABLE

Payroll Support records                                                          2 years and destroy provided record has been audited

Payroll vouchers                                                                     5 years and destroy provided record has been audited

Premium due notices                                                               5 years and destroy provided record has been audited

Qtrly report of Federal Income Tax withheld                          5 years and destroy provided record has been audited

Quarterly reports, payroll summary                                        5 years and destroy provided record has been audited

Report of Wisconsin Income Tax withheld                             5 years and destroy provided record has been audited

State’s Quarterly report of wages paid                                  5 years and destroy provided record has been audited

Wage and Tax statement, W-2 copies                                    5 years and destroy provided record has been audited

 

PUBLIC WORKS PROJECTS & CONTRACTS

Affidavit of organization & authority                                       Retain in the contract file 7 years after completion of the

                                                                                                project and destroy.  For unsuccessful bidders, retain 2     

                                                                                                years and destroy.

As-built tracings                                                                      Retain for the life of the project or structure and notify the

                                                                                                State Historical Society

Bid Bond                                                                                  Retain in the contract file 7 years after completion of the

                                                                                                project and destroy. For unsuccessful bidders, retain 2

                                                                                                years and destroy

Bid tabulations                                                                         2 years and destroy

Bidders proof of responsibility                                                                Retain in the contract file 7 years after completion of the

                                                                                                project and destroy. For unsuccessful bidders, retain 2

                                                                                                years and destroy

Bids                                                                                         Retain in the contract file for 7 years after completion of the

                                                                                                project and destroy. For unsuccessful bidders, retain 2

                                                                                                years and destroy

Blue prints (includes residential blue prints in your                                Retain until superseded by the as-built tracings and

possession)                                                                            destroy; if no as-built tracings are forthcoming retain for

                                                                                                the life of the building or project and notify the State

                                                                                                Historical society.

Certified Check                                                                        Retain until the contract has been signed and return to

                                                                                                bidder

Contract                                                                                  Retain in the contract file 7 years after completion of the

                                                                                                project and destroy

Master project files                                                                 20 years after the life of the structure and notify the State

                                                                                                Historical Society

Notice to contractors                                                              Retain in the contract 7 years after completion of the

                                                                                                project and destroy. For unsuccessful bidders, retain 2

                                                                                                years and destroy

Performance bond                                                                  Retain in the contract file 7 years after completion of the

                                                                                                project and destroy

 

PURCHASING

Bids, successful                                                                     7 years after the contract has expired and destroy

Bids, unsuccessful                                                                 1 year after Purchase Order issued

Inventory of property                                                              Retain until superseded and destroy

Purchase requisitions                                                             1 year after purchase order issued

Purchase report                                                                      7 years and destroy

 

REAL PROPERTY RECORDS

Abstracts and Certificates of Title                                          Permanent

Deeds                                                                                      Permanent

Easements                                                                              Permanent

Leases                                                                                    7 years after termination of lease and destroy

Opinions of title                                                                       Permanent

Plats                                                                                        Permanent

Title insurance policies                                                            Permanent

Vacation or alteration of plat                                                   Permanent

 

SALES AND USE TAX

Returns, schedules, work papers, etc.                                  6 years

 

 

 

SANITATION AND CONSUMER

PROTECTION

Complaints and follow-up reports                                           5 years from the date the complaint was resolved and

                                                                                                destroy

Food handling and sale permits                                              3 years and destroy

Open air burning permits                                                         6 months and destroy

Public swimming pool survey reports, campgrounds and      5 years and destroy

camping survey reports, mobile home park survey               

reports, recreational and education camp survey reports

restaurant and tavern survey reports, hotels, motels,

tourist rooms, and rooming houses survey reports, retain

dairy case and milk products reports, retail and

wholesale food establishment reports, nursing home

survey reports, and vending machine survey reports

 

STREETS AND HIGHWAYS

Annual Reports                                                                       Retain permanently

Complaint ledger                                                                      2 years and destroy

Fuel Usage Reports                                                                                2 years after created or superseded and destroy

Heavy equipment and vehicle inventory ledger                      Retain for the life of the equipment and/or vehicle or until

                                                                                                the inventory ledger is superseded and destroy

Monthly reports                                                                       2 years and destroy

Payroll support reports                                                           2 years and destroy

Purchasing records                                                                                7 years and destroy provided the record has been audited

Stock control records                                                             2 years after created or superseded and destroy

Street and sidewalk maintenance and repair records            25 years and destroy

Street operations file                                                               2 years after created or superseded and destroy

Tree planting, inspection, trimming and removal records        25 years and destroy

Vehicle expense reports                                                        Retain for the life of the vehicle and destroy

Vehicle maintenance histories                                                                Retain for the life of the vehicle and destroy

 

TAX CALCULATION

Certificates of apportionment                                                  3 years and destroy provided the record has been audited

Explanation of property tax credit certification                       5 years and destroy provided record has been audited

Final work sheet for determining allowable levy                    5 years and destroy provided record has been audited

General property tax certification                                           5 years and destroy provided record has been audited

Personal property tax roll                                                        Retain 15 years and notify the State Historical Society

Real Property Tax Roll                                                             Retain 15 years and notify the State Historical Society

State shared aid payment notices                                          6 years & destroy provided record has been audited.

Statement of new special assessments                                                5 years and destroy provided record has been audited

Statement of sewer service charges                                     5 years and destroy provided record has been audited

Statement of Taxes                                                                 Retain final copy permanently

Tax levy certification of the school district clerk                    3 years and destroy provided record has been audited

 

 

TAX COLLECTION

Municipal Treasurer’s Settlement                                            5 years and destroy provided record has been audited

Personal Property Tax Roll                                                      15 years and notify the State Historical Society

Receipt Stub Book                                                                   7 years and destroy provided record has been audited

Receipts                                                                                  15 years and destroy

Statement of Taxes remaining unpaid                                     Retain with the tax roll

Tax Collection Blotters                                                            Retain until audited and destroy

Tax Settlement Receipt                                                           5 years and destroy provided the record has been audited

 

TREASURER’S RECORDS

All receipts                                                                              7 years

Bank credit/debit notices                                                         1 year after audit and destroy

Bank reconciliations                                                                                7 years and destroy

Bank statements                                                                     7 years and destroy

Cancelled order checks                                                          15 years and destroy

Cashbook                                                                                15 years and destroy

Check register                                                                         7 years and destroy

Duplicate Deposit tickets                                                         1 year after audit and destroy

Investment records                                                                 7 years and destroy

Lists of outstanding checks                                                    7 years and destroy

 

VOTERS, CAMPAIGN AND

ELECTION RECORDS

Active registration cards                                                        Retain the active file as long as current

Applications for absentee ballots                                           90 days after the election and destroy provided applications

                                                                                                for federal elections are retained 22 months and destroy

Ballots, voting machine records, tally sheets

Inspector Statement of Defective & Challenged

ballots – Federal Elections                                                      Retain for 22 months and destroy

Campaign Financial Reports (EB-2)                                        6 years and destroy

Campaign Registration Statements (EB-1)                              6 years and destroy

Cancelled registration cards                                                   4 years after cancellation and destroy

Election Notices (Towns)                                                        1 year after the date of the election and destroy

                                                                                                If the election is contested, retain one year after the contest

                                                                                                has been settled and destroy

Inspectors Statement of Defective and challenged

ballots – Local Elections                                                          90 days after the election and destroy

Nomination papers                                                                  90 days after the election and destroy

Paper ballots and voting machine recorders-

Local Elections                                                                        90 days after the election and destroy. Voting machine                                                                                                        recorders may be re-activated 14 days following a primary or                                                                                             60 days following a spring or general election

Poll list and Registry list                                                           2 years after a non-partisan primary or election, 4 years after

                                                                                                a partisan primary or election

Tally sheets-Local elections                                                   90 days after the election and destroy

 

WORK PERMITS

Work permits                                                                           Until the child turns 21 years of age.