Record Retention Guide

Draft

Record Retention Guide


Purpose: The purpose of this policy is to ensure that SUNDBURN LLC manages data in an efficient and effective manner, maintains historical records related to its financial and administrative operations, and purges documents as part of its normal management process. By establishing a specific timeline for document purging, this shall also ensure compliance with the Sarbanes-Oxley Act, which prohibits the alteration, falsification or destruction of documents that are part of any official proceeding. If anyone associated with the LLC becomes aware of any investigation, the LLC Program Coordinator shall be notified immediately so that document purging will cease and all relevant documents will be appropriately identified and protected.

Definitions:

a. “Document” refers to any item listed in the table below, in either hard copy, or electronic form.

b. “Administrative” refers to documents pertinent to the day-to-day operations of the LLC.

c. “Historic” refers to documents that are valuable for maintaining knowledge of the history of the LLC, and its work.

d. “Legal” refers to any document that is a contract or agreement between parties that contains financial information relevant to IRS filings, or that must be maintained to comply with laws and regulations.

e. “Recycle/scrap paper” includes disposal by normal recycling methods or reuse as scrap paper for internal reuse.

f. “Shred” means using a shredder machine to properly shred and dispose of documents.

g. “Delete” means to delete an electronic file.

Labeling and Storage: All files, both hard copy and electronic, shall be labeled by topic and year (if applicable). Electronic copies shall be saved ****WHERE****. Hard copies shall be stored ****WHERE****. Archived hard copy files shall be stored in firm, water and animal proof containers, clearly labeled with “SUNDBURN LLC,” topic, and year. If documents of similar type and with the same retention and destruction requirements are stored together, they shall also be labeled with a “destroy after” date so that they do not have to be reviewed additional times.

Review and Purging: Review and purging of files may take place in an ongoing manner, but must occur at least every two years in even numbered years, and must follow the minimum retention requirements stated below. Such review and purging must also occur prior to archival storage of any files.



 


Document Drafts: Once the final copy of a document has been completed, the drafts may be recycled or deleted, unless they are documents of legal value. For documents determined to be of legal value, drafts containing comments shall be saved for a minimum of two years, and drafts without comment may be destroyed once the final version is complete.

Electronic Document Primacy: The primary document record is electronic, including scans of printed materials. If a document does not need to be printed it is not printed, it is emailed, showing the approval from appropriate people in the email history. The hard and soft copies are stored according to the following Guide.


 

Document Type

Value

Minimum Retention Requirement

Destruction Method

 

Organizational founding documents (e.g. Articles of Incorporation, Bylaws, IRS Letter of Determination)

Legal, historic

Permanently

N/A

Formal meeting notes (e.g. Development Committee, Grant Review Committee)

Administrative, historic

Permanently

N/A

Informal (handwritten) meeting notes (e.g. staff meetings

Administrative

2 years, or longer if topics remain relevant

Shred financial/private, recycle the rest, delete digital copies

Funded grant proposals, reports, correspondence, etc.

Administrative, historic, legal

7 years after closure

Shred financial/private, recycle the rest, delete digital copies

Rejected grant proposals, correspondence, etc.

Administrative, Historic

2 years after rejection

Shred financial/private, recycle the rest, delete digital copies

Timesheet

Administrative, historic, legal

7 years after end of

Employment

Shred financial/private, recycle the rest, delete digital copies

Expense reports

Administrative, historic, legal

7 years after end of

Employment

Shred financial/private, recycle the rest, delete digital copies

Budget

Administrative, historic, legal

7 years

Shred financial/private, recycle the rest, delete digital copies

Subscriptions/memberships

Administrative, historic, legal

2 years after end of subscription

Shred financial/private, recycle the rest, delete digital copies


 

Document Type

Value

Minimum Retention Requirement

Destruction Method

 

Employee evaluations

Administrative, historic, legal

7 years while employed, 2 years after end of employment.

Shred, delete

Contracts with vendors & invoices from Vendors

Administrative, historic, legal

7 years after expiration/payment

Shred; delete

Workshop files,

Marketing,

Attendee list,

Invoices from consultants or payment record from attendees,

Contracts with consultants Payments for food/supplies,

General information

Administrative,

historic, and/or

legal

7 years

Permanently

Permanently

Permanently

 

7 years

 

2 years

Recycle/scrap; delete

N/A

N/A

N/A

 

Shred

 

Recycle/scrap; delete

General mail received from groups (e.g. newsletters, invitations)

Administrative, Historic

2 years for active groups, or

permanently once group has

disbanded

Recycle/scrap; delete

Topical information

Administrative

2 years, or as long as still relevant

Recycle/scrap; delete

Correspondence (general)

Administrative, Historic

2 years; permanent if from a group who has since disbanded

Recycle/scrap; delete

Correspondence (Assistance requests)

Administrative, Historic

2 years after completion, or as long as still relevant

Recycle/scrap; delete

Assistance request log

Administrative, Historic

7 years after closure

Delete


 

Document Type

Value

Minimum Retention Requirement

Destruction Method

 

Presentations given:

Presentations that can be reused

Presentations for one use

Administrative, Historic

 

7 years

2 years

Recycle/scrap; delete

Photographs

High quality with details of event

Photos missing details of event

Low quality

Administrative, Historic

10 years or permanently

2 years

2 years

Recycle/scrap; delete

Press clippings

Historic

Permanently if hard copy without back up or electronic; 2 years for hardcopy with backup

Recycle/scrap

Listserv emails

Weekly announcements

Sign-on letters

Historic, administrative

 

2 years

7 years

Delete

Delete

 

Source: http://www.thewatershedinstitute.org/resources/publications/FinalDocPolicy.pdf