Record Retention Policy

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The purpose of this policy is to ensure that necessary records and documents are adequately protected and maintained, and to ensure that records that are no longer needed by 91自拍论坛 or are of no value are discarded at the proper time.

Document Type

Accident reports and claims (settled cases): 7 years
Accounts payable and receivable ledgers and schedules: 7 years
Audit reports of public accountants: permanent
Automobile logs: 7 years
Bank statements and reconciliations: 5 years
Capital stock and bond records: ledgers, transfer payments, stubs showing issues, records of interest coupon payments, options, etc.: permanent
Cash books: permanent
Checks-cancelled: 7 years
Conflicts of Interest Disclosures: 7 years
Contracts and leases (expired): 7 years
Contracts and leases (current): permanent
Correspondence (general): 3 years
Correspondence (legal & important matters): permanent
Deposit slips: 7 years
Deeds, mortgages, bills of sale: permanent
Depreciation schedules: permanent
Donation records of endowed funds and of significant restricted funds: permanent
Donation records: other 7 years
Employee personnel records (after termination): 7 years
Expense analysis and expense distribution schedules: 7 years
External grants: 3 years from the submission of the Final Financial Report
Financial statements (end of year): permanent
General ledgers and trial balances: permanent
Informational returns: 7 years
Insurance policies (current and expired): permanent
Insurance records, accident reports, claims, etc.: permanent
Internal reports: 3 years
Inventory records: 7 years
Investment statements: 7 years
Investment agreements/contracts: permanent
Invoice to customers and from vendors: 7 years
Journal entries: permanent
Licenses and permits: permanent
Minutes of Board of Directors, including bylaws and articles of incorporation: permanent
Payer copies of 1099 tax forms: 3 years
Payroll records and summaries: 7 years
Patents: permanent
Property records: permanent
Purchase orders: 7 years
Sales records: 7 years
Subsidiary ledgers: 7 years
Stock-bond certificates (cancelled): 7 years
Tax returns, worksheets, etc.: permanent
Time cards: 7 years
Trademark registrations: permanent
Voucher register: 7 years

Effective May 1, 2010

Revised January 1, 2015

91自拍论坛Business Services

workP. 616.395.7810

businessservices@hope.edu