PO Box J Prague Oklahoma 74864 405.567.2611 Fax 405. 567.3307

2222 W. Main (Highway 62)

RECORDS RETENTION POLICIES COMPILATION

As of July 2005

Pool staff or others provided these Record Retention Policies in response to an e-mail request. In many instances the pools are considered to be public entities subject to state records or archival statutes and their policies are developed accordingly. The Washington Counties Risk Pool policies had to be approved by the State Archives Board.

If you develop or revise a Record Retention Policy for your pool(s), please consider e-mailing or otherwise providing a copy to the AGRiP office. Harold Pumford

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CALIFORNIA

  1. California Association of Joint Powers Authorities Sample Record Retention Policy (3 pages) 2001
  2. CSAC Excess Insurance Authority (2 pages) 2001
  3. Contra Costa County Schools Insurance Group (3 pages) 2001
  4. North Bay Schools Insurance Authority (3 Pages) 2005

COLORADO

  1. Colorado School Districts Self-Insurance Pool (2 pages) 2001

MICHIGAN

  1. Metropolitan Association for Improved School Legislation Workers’ Compensation Fund (1 page) 2001

NEVADA

  1. Nevada Public Agency Insurance Pool and Public Agency Compensation Trust (3 pages) 2001

OHIO

  1. Miami Valley Risk Management Association (2 pages) 2005

OKLAHOMA

  1. Oklahoma Municipal Assurance Group (2 pages) 2001

OREGON

  1. Special Districts Association of Oregon (3 pages) 2001

UTAH

  1. Utah Risk Management Mutual Association (2 pages) 2001

WASHINGTON

1.Washington Counties Risk Pool (2 pages) 2001

CALIFORNIA ASSOCIATION OF JOINT POWERS AUTHORITIES

SAMPLE RECORD RETENTION POLICY

(AGRiP: April 30, 2001)

POLICY STATEMENT

WHEREAS, ANY JPA has an obligation to create and maintain records and information in accordance with accepted records management practices and standards; and

WHEREAS, ANY JPA will maintain records until the retention period has ended; and, once the retention period has ended, ANY JPA will store the records by a means acceptable to standard records management practices.

NOW THEREFORE, BE IT RESOLVED, THAT the Board of Directors of ANY JPA hereby resolves to maintain records in accordance with the following Records Retention Schedule:

RECORDS RETENTION SCHEDULE

TypeTitleRetention Period

ADM Administration

Correspondence

Non Member 3 years

Entity Member 7 years

Policy and Procedures Permanent

Accreditation Permanent

BC Board/Committees

Meeting Notes 5 years

Minutes-Executive Board Permanent

Minutes-Program Committees Permanent

Resolutions Permanent

BOD Board of Directors

Agendas Permanent

Meeting Notes 5 years

Meeting Notices Permanent

Minutes of Board Meetings Permanent

Resolutions Permanent

CON Contracts

Agreements and Contracts 7 years following end of

contract

ELE Elections

General Permanent

FIN Financial

Accounts Payable Current + 7 years

Correspondence

A/P Distributions Journal

Cash Disbursements

Expense Reports

Invoices

Accounts Receivable Current + 7 years

AIR Register ~

Aged Trial Balance

Invoices

Audit Reporting Current + 7 years

Correspondence/Work papers

Reports

State Controller's Report

Banking Current + 7 years

Correspondence

Bank Confirmations

Bank Reconciliations

Bank Statements

Canceled and Voided Checks

Deposit Slips

Signature Authorizations

Financial Reporting Current + 7 years

Correspondence

Reports and Studies

Chart of Accounts

Ledgers Current + 7 years

Account Analysis

Balance Sheets

General Ledger

Journal Entries

INS Insurance

Memorandum of Coverage Permanent

Insurance Policies Permanent

Endorsements Permanent

Premium Deposit Determination Permanent

Retrospective Ratings Permanent

Claims Audits Permanent

Actuarial Studies Permanent

Underwriting Files Permanent

Certificates of Insurance Permanent

LGL Legal

General Correspondence Permanent

Attorney Correspondence Permanent

Conflicts of Interest Code Permanent

Conflict of Interest Statements Permanent

All Claims Documents 7 years (from closure)

Litigation 7 years after litigation is concluded

Claims involving minors 3 years from age of 18 or 7 years which ever is longer. (from closure)

Opinions Permanent

Loss Runs Current + 7 years

MEM Membership

Membership Records Permanent

Program Participation Agreements Permanent

Appointment Resolutions & LettersPermanent

MIS Miscellaneous Permanent until reclassified

CSAC Excess Insurance Authority

Record Retention Policy

January 7, 1993

(AGRiP: April 23, 2001)

The following record retention policy has been adopted by the Executive Committee of the CSAC Excess Insurance Authority. The “CLASS” indicates at what point in time certain documents may be destroyed. Definitions of classes are as follows (years indicated are from the July 1 following the date of the close of the file, end of the period, or the dates of last activity):

Class AIndicates permanent record

Class BIndicates a record worthy of temporary preservation and may be destroyed after 7 years

Class CIndicates a disposable record, which may be destroyed after 3 years

Class XIndicates an exception, see specific description

Any records in all classes may be stored off-site beginning one year after the close of the file, end of the period, or after the date of last activity.

Class B or C records shall not be destroyed until after the third or seventh July 1 following the completion of the annual audit.

Claims Files

File /

Class

/ Exception
Claim Files (except as listed below) / B
Claims Files with annuity / X / 3 Years beyond the life of the annuity or 7 Years, whichever is greater
Claim Files with minors involved / X / 3 Years beyond minor reaching age of majority or 7 Years, whichever is greater.

Program Files

File /

Class

/ Exception
Insurance Policies / A
Renewal/Premium Allocation / A
Memorandum of Coverage Dec Pages, certificates / A
Underwriting (by County) / A
Service Provider Contracts / B
Actuarial Studies (Counties) / B
Actuarial Studies (EIA) / B
Claims Audits (Counties) / B
Claims Audits (EIA) / B
Miscellaneous / C

Office / Administration Files

File /

Class

/ Exception
Insurance Polices / A
Joint Powers Agreement / A
Bylaws / A
Resolutions / A
Minutes / A
Agendas / A
Conflict of Interest / A
Member County Files / A
Personnel Files / A
Contracts / B
Correspondence by Month (Chron) / C
Miscellaneous / C

Financial Files

File /

Class

/ Exception
Financial Audits / A
Deeds and Records of Ownership / A
W-2’s and Payroll History / A
Payroll and Pers Documents / A
Inventory of Equipment / A
State Controller’s Filings / B
Contracts and Leases / B
Building Leases / B
Summary Registers/Schedules such as:
  • General Ledgers
  • Financial Statements
  • Check Registers
  • Payroll Registers
  • Payroll Deduction Registers
  • Bank Statements
  • Investment Reports
/ B
Original Entry Records such as:
  • Canceled Checks
  • Invoices
  • Purchase Orders
  • Receiving Reports
  • Informal Bid Quotations
/ B

CONTRA COSTA COUNTY SCHOOLS INSURANCE GROUP

(AGRiP: April 23, 2001)

J.Records RetentionHP210

The Agency shall establish procedures and schedules for the retention of records as mandated by various state codes, rules and regulations applicable to Joint Powers Authorities.

The Agency shall specifically identify procedures and schedules for the retention of closed workers' compensation files.

Policy Adopted:Board of Directors

CCCSIG

Records RetentionAR210.1

Schedule

TypeTitleRetention Period

ADMAdministration

Correspondence3 years

Policies and RegulationsPermanent

AccreditationPermanent

BCBoards/Committees

AgendasPermanent

Meeting NoticesPermanent

Meeting Notes5 years

Minutes - Governing BoardPermanent

Minutes - Executive CommitteePermanent

Minutes - All CommitteesPermanent

ResolutionsPermanent

CLMSClaims/Worker Comp

Medical only2 years

Indemnity/No PD5 years

C&R5 years

C & R/Future MedicalPermanent

StipulationsPermanent

Stipulations/No Future MedsPermanent

CONContracts

Agreements & Contracts7 years from end of contract

ELEElections

GeneralPermanent

FINFinancial

Accounts PayableCurrent + 7 years

Correspondence

A/P Distribution Journal

Cash Disbursements

Expense Reports

Invoices

Accounts ReceivableCurrent + 7 years

A/R Register

Aged Trial Balance

Invoices

Audit ReportsCurrent + 7 years

Correspondence/Audits

State Controller's Report

Workpapers/Audits

Banking CorrespondenceCurrent + 7 years

Bank Confirmations

Bank Reconciliations

Bank Statements

Canceled and Voided Checks

Deposit Slips

Signature Authorizations

Financial ReportsCurrent + 7 years

Correspondence/Financial

Studies/Financial

Chart of Accounts

Account Analysis/Ledgers

Balance Sheets/Ledgers

General Ledger

Journal Entries

INSInsurance

Memorandum of CoveragePermanent

Insurance PoliciesPermanent

EndorsementsPermanent

Premium Deposit Determination Permanent

Retrospective RatingsPermanent

Claims AuditsPermanent

Actuarial Studies Permanent

Underwriting FilesPermanent

Certificates of InsurancePermanent

LGLLegal

General CorrespondencePermanent

Attorney CorrespondencePermanent

Conflicts of Interest CodePermanent

Conflicts of Interest Statements7 years

Claims/Non-Work Comp7 years from closure

Litigation7 years from conclusion

MEMMembership

Program Participation Agreements Permanent

Records/MembershipPermanent

MISMiscellaneousPermanent until reclassified

(AGRiP July 2005)

APPROVED: 12/11/92
REVISED: 6/14/02 / NORTH BAY SCHOOLS
INSURANCE AUTHORITY
POLICIES & PROCEDURES MANUAL / SECTION: 1.12
PAGE: 1 of 3
SUBJECT: RECORDS RETENTION
PROCEDURE
RECORDS RETENTION SCHEDULE
TitleRetention Period
Administration
Correspondence
Non Member3 years
Entity Member7 years
Policy and ProceduresPermanent
AccreditationPermanent
Board/Committees
Meeting Notes5 years
Minutes – Executive BoardPermanent
Minutes – Program CommitteesPermanent
ResolutionsPermanent
Board of Directors
AgendasPermanent
Meeting Notes5 years
Meeting NoticesPermanent
Minutes of Board MeetingsPermanent
ResolutionsPermanent
Contracts
Agreements and Contracts7 years following end of contract
Financial
Accounts PayableCurrent + 7 years
Correspondence
A/P Distributions Journal
Cash Disbursements
Expense Reports
Invoices

Procedure 1.12

Records Retention

Page 2 of 3

TitleRetention Period

Financial, continued

Accounts ReceivableCurrent + 7 years

A/R Register

Aged Trial Balance

Invoices

Audit ReportingCurrent + 7 years

Correspondence/Workpapers

Reports

State Controller’s Report

BankingCurrent + 7 years

Correspondence

Bank Confirmations

Bank Reconciliations

Bank Statements

Canceled and Voided Checks

Deposit Slips

Signature Authorizations

Conflict of Interest StatementsPermanent

Litigation7 years after litigation is concluded

OpinionsPermanent

Membership

Membership RecordsPermanent

Program Participation AgreementsPermanent

Appointment Resolutions & LettersPermanent

MiscellaneousPermanent until reclassified

Financial ReportingCurrent + 7 years

Correspondence

Reports and Studies

Chart of Accounts

LedgersCurrent + 7 years

Account Analysis

Balance Sheets

General Ledger

Journal Entries

TitleRetention Period

Insurance

Memorandum of CoveragePermanent

Insurance PoliciesPermanent

Procedure 1.12

Records Retention

Page 3 of 3

EndorsementsPermanent

Premium Deposit DeterminationPermanent

Retrospective RatingsPermanent

Claims AuditsPermanent

Actuarial StudiesPermanent

Underwriting FilesPermanent

Certificates of InsurancePermanent

Legal

General CorrespondencePermanent

Attorney CorrespondencePermanent

Conflicts of Interest CodePermanent

Payroll/personnel Records

Personnel Records (folders)Permanent

I-9 Forms2 years after term. (Office files)

8 years after term. (Outside storage)

10 years after term (Total)

Personnel documents used in hiring, termination and

promotion. Results from employment tests.

Job advertisements.2 years from date of action

OSHA Form 200/300Current + 5 years

MSDS30 years

SB 198 Safety training3 years

Inspections3 years

Employee manual10 years

Employee benefit plans (after termination/rev.)2 years (Office files)

8 years (Outside storage)

10 years (Total)

Separation Records

Voluntary resignation, probation rejection Permanent

Layoff 5 years from effective date

Disability, disciplinary action, resignation with fault,

AWOL Permanent

TitleRetention Period

Claims Records

Loss Runs – P/L & W/C FY SummaryCurrent + 7 years

P/L Claims

All Claims Documents7 years (from closure)

Claims involving minors3 years from age of 18 or 7 years whichever is longer (from closure)

W/C ClaimsAs defined in Title 8, Section 15400.2 (attached)

COLORADO SCHOOL DISTRICTS SELF INSURANCE POOL

RECORD RETENTION SCHEDULE

(AGRIP: April 23, 2001)

Type of Record...... Record Retention

Financial Records:

General Ledger...... 7 years

Year-End Financial Statements...... 7 years

Year-End Financial Statement Workpapers...... 7 years

Year-End Trial Balance...... 7 years

Financial Audit...... Permanent

Appendix A...... Permanent

Monthly Financial Statements

(Except December 31)...... 3 years

(December 31)...... Permanent

Monthly Financial Statement Workpapers...... 3 years

Expense File (employees and volunteers)...... 7 years

Bordereaux...... 7 years

Bank Statements and Reconciliations...... 3 years

Trust Statements...... 3 years

Canceled Checks...... 7 years

Copies of Checks...... 7 years

Cash Disbursements...... 7 years

Actuarial Studies...... Permanent

Rating Studies...... Permanent

Deposit Slips...... 2 years

Reinsurance Recoveries...... Permanent

Deductible Reimbursements...... 7 years

Member Records (Control Documents, Invoices, Payments)...... Permanent

Invoices to Customers...... 7 years

Claims Information[1]:

Microfiche of Loss Runs...... Permanent

Claims Files for Individual Claims...... Permanent

Property Only Claims...... 5 years

Structured Settlements...... Permanent

Pool Organization Information:

Certificates of Authority...... Permanent

Pool Agreement (Member)...... Permanent

Participation Agreements...... Permanent

Surplus Agreements...... Permanent

Board Packets/Minutes...... Permanent

Committee Minutes...... 3 years

Complaint Register...... Permanent

Policy and Procedure Manuals...... 3 years

Risk Management Manual...... 3 years

Safety Manuals...... 3 years

Reinsurance Policies...... Permanent

TPA Contracts (not vital to working)...... 3 years

Underwriting:

Policy Files (Participants)...... Permanent

Insurance Rates...... Permanent

Property Appraisals...... 7 years

Motor Vehicle Records...... 3 years

Administrative – Employment Related:

Advertisements regarding job openings, etc...... 1 year

Applications, Resumes or other replies, etc...... 1 year

Demotion Records...... 1 year

*Disabled Applicant and Employee Records...... 1 year

Hiring Records...... 3 year

Promotion Records or Notices...... 2 year

Request for Reasonable Accommodation...... 1 year

Termination Records...... 2 year

*Veterans – Hiring Complaints and Actions taken...... 1 year

*Affirmative Action Programs...... 2 years

*Disabled Applicant and Employee Records...... 2 years

*Discrimination or Enforcement Charges...... 2 years

Payroll Records – Basis on which wages are paid...... 2 years

Time Worked Records...... 2 years

Age Records...... 3 years

Citizenship or Authorization to Work (I-9)...... 3 years

Earnings per week...... 3 years

Employment Contracts...... 3 years

Garnishment Documents...... 3 years

Payroll Records – W-4 …………………………… …………………………………4 years

Payroll Records – Additions or Deductions from wages paid...... 3 years

Payroll Records – Age Discrimination in Employment Act...... 3 years

Payroll Records – Davis-Bacon Act...... 3 years

Payroll Records – FLSA; Exempt and Non-Exempt...... 3 years

Payroll Records – Service Contract Act...... 3 years

*Payroll Records – Walsh-Healey Act...... 3 years

Physical/Medical Records under FMLA...... 3 years

Employment Tax Records...... 4 years

Occupational Injuries and Illnesses...... 5 years

Insurance/Welfare and Pension/Retirement Plans...... 6 years

Group Health Insurance Coverage after Certain Qualifying Events...... Not specified- CSDSIP decision – 5 years

Waiver of Age Discrimination in Employment Act Rights...... Not specified-CSDSIP decision – 5 years

There are a number of areas in which we do not fall because of employee count. If our employment number rises, these areas will be included.

*This record has more than one period of retention.

METROPOLITAN ASSOCIATION FOR IMPROVED SCHOOL LEGISLATION WORKERS’ COMPENSATION FUND (MAISL)

MICHIGAN

(AGRiP: April 23, 2001)

Compiled by AGRiP from an e-mail message.

1. Board Meeting Packets3 years

2. Financial StatementsPermanent

3. Property Losses3 years from claim date

4. Auto Accident Losses7 years from claim date

5. Student Liability ClaimsUntil student is 19 years of age

6. All Other Liability and WC ClaimsPermanent

Nevada Public Agency Insurance Pool and
Public Agency Compensation Trust
Records Retention Schedule
(AGRiP: April 23, 2001)
1 / 2 / 3 / 4 / 5
ADMINISTRATION:
Agendas:
Agendas of all Boards, Commissions and
Committees / X / X / X / Permanent
Agreements / X / X / X / 6 Years after Termination of the Agreement
Agreements concerning the maintenance of
Equipment / X / X / 6 Years after Termination of the Agreement
Contracts & Agreements / X / X / 6 years after termination of contract
Correspondence:
Administrative / X / X / Permanent
Complaints & Inquiries / X / 1 year after response or resolution
General / X / 1 year, unless needed to be retained for a
longer period
Subject Files / X / 1 year, unless needed to be retained for a
longer period
Electronic Mail (E-mail) / X / X / X / Until hard copy of mail may be disposed of
pursuant to retention schedule.
Files used to produce the hard copy that is
retained / X / None
Lists of vendors from whom equipment and
products are purchased / X / Until superseded
Master copies of forms / X / Until superseded
Minutes of all boards, commissions, committees,
and councils / X / X / X / X / Permanent
Minutes of formal hearings / X / X / Permanent
Proclamations / X / X / Permanent
Requests for opinions / X / X / 2 years
Schedules for retention of records / X / X / 6 years after date schedule is superseded
by revised schedule
Tape recordings, either audio or visual of all
commission & board meetings / X / X / 1 year if transcribed in minutes exist,
permanent if minutes not transcribed
Word Processing files:
Files maintained only as an electronic record / X / X / X / X / Until hard copy of information may be
disposed of pursuant to retention
schedule
FINANCE & ACCOUNTING:
Accounting Reports / X / X / 6 Years
Accounts Payable / X / X / X / 6 Years
Accounts Receivable / X / X / X / 6 Years
Annual Internal Audit Reports / X / X / X / 3 Years
Annual Budgets:
Files / X / X / 6 Years
Final Budget / X / X / X / X / Permanent
Auditor's Final Annual Reports / X / X / X / X / Permanent
Auditor's Workpapers / X / X / Until completion of audit.
Backup of all computer files made for security
purposes / X / X / Until replaced by a more recent backup file
Backup of computer system made on disk on
a daily or weekly cycle. / X / X / 2 cycles
Bank Reconciliation / X / X / X / 6 Years
Bank Statements & Deposit Slips / X / X / X / 6 Years
Billings / X / X / X / 6 Years
Check Registers / X / X / X / 6 years
Checks, cancelled / X / X / X / 3 years
Daily cash receipts, reports / X / X / X / 6 Years
Financial Statements of Revenues and
Expenditures / X / X / X / X / Permanent
General Ledger / X / X / Permanent
Invoices (office copies) / X / X / 6 Years
Journal Entries / X / X / 6 years
Property and Equipment updates / X / X / X / X / X / 5 years after update
Quarterly report of resources and expenditures / X / X / X / X / 6 Years
Reimbursements including claims / X / X / X / 6 Years
Report of proposed expenditures / X / X / X / X / Permanent
CLAIMS ADMINISTRATION:
Civil Cases / X / X / 7 years
Civil Rights Administrative Complaints / X / X / X / 7 years after final disposition of case
Claims / X / X / X / X / 7 years after closure or final settlement
or, if applicable, after last correspondence
in closed file, whichever is later
Incident reports / X / 7 years
Lawsuits against a local government / X / X / X / 7 years if no action pending
Listing of Claims / X / X / X / 10 years
Insurance Policies / X / X / X / X / Permanent
LOSS CONTROL:
Plans for recovery from disasters / X / X / X / Permanent
Records of emergency exercises / X / X / Permanent
Records of safety committees / X / 2 years
Records of training exercises / X / X / Permanent
Reports of safety inspections / X / Until superseded

Miami Valley Risk Management Association
Record Retention and Disposition Policy

Originally Adopted by MVRMA Board: 3/21/05

(AGRiP 7/2005)

PURPOSE

As a public entity joint self-insurance pool organized under ORC 2744.081, MVRMA must manage its records so as to comply with the applicable provisions of State Law governing political subdivisions and the applicable rules and regulations established by the Ohio Historical Society (OHS) which is designated by section 149.31, Ohio Revised Code, as the “archives administration for the State of Ohio and its political subdivisions.” To fulfill these responsibilities, OHS administers the Local Government Records Program (LGRP), which has jurisdictional oversight responsibility under the Ohio Public Records Act.

Each year MVRMA generates literally thousands of documents and records. If not managed properly, these records can become a legal liability, waste valuable space, increase operating expenses, and consume a vast amount of staff time. This policy has been established to ensure the proper management, retention, and disposition of records created or handled by MVRMA and to bring MVRMA into compliance with Ohio’s Public Records Act.

POLICY STATEMENT

The Executive Director shall be responsible for the completion and submittal of a Schedule of Records Retention and Destruction form (RC-2) to the LGRP at the OHS for its approval. The schedule is to be developed using the suggested records retention periods contained in the Ohio Municipal Records Manual published by the OHS as well as schedules used by other similar special districts. MVRMA shall retain all records for the minimum time periods shown on the approved RC-2 form. MVRMA may dispose of or cause records to be destroyed only after: