Chapter 2.10
RECORDS RETENTION AND DESTRUCTION
Sections:
2.10.050 Long-term debt records.
2.10.100 Payroll and personnel records.
2.10.110 Exposure/safety records and material safety data sheets (MSDS).
2.10.120 Video monitoring, telephone and radio communications – Other video and audio recordings.
2.10.130 Records retention schedule.
2.10.010 Purpose.
The purpose of this policy is to provide guidelines to staff regarding the retention of records of the Hi-Desert Water District (the “district”); provide for the identification, maintenance, and safeguarding of district records and the destruction of obsolete records in the normal course of business; ensure prompt and accurate retrieval of records; and ensure compliance with legal and regulatory requirements. [Res. 15-16 § 2 (Exh. A)].
2.10.020 Procedure.
A. The department head completes and signs a “Request for Destruction of Obsolete Records” form, listing the date and description of each document to be destroyed. A sample form is attached to this section as Attachment “A.” The department head submits the form to the records coordinator.
B. The records coordinator checks the documents listed on the submitted form to confirm that each document is: (1) not required to be permanently retained, or (2) has been retained for the legally required period of time. The records coordinator also confirms that any applicable reproduction requirements (i.e., imaging, etc.) for each document are complete.
C. The records coordinator submits the form to the general manager, who reviews and signs the form and then returns the signed form to the records coordinator.
D. After receiving the signed form from the general manager, the records coordinator oversees the destruction of the obsolete documents, indicates the method of destruction on the form, signs the form and returns the original signed form to the general manager.
E. The general manager will retain all original signed forms requesting destruction of obsolete records for a minimum period of two years.
F. The general manager will retain a permanent record, such as a log or copies of certificates of destruction, in whatever format he/she determines to be convenient for the purpose, to document the destruction of obsolete records of the district.
Attachment A
REQUEST FOR DESTRUCTION OF OBSOLETE RECORDS
HI-DESERT WATER DISTRICT
To: General Manager
From: Records Coordinator
Subject: Request for Destruction of Obsolete Records
I am requesting approval to destroy the obsolete records listed below.
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DATE OF RECORD |
DESCRIPTION OF RECORD |
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APPROVED |
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______________________________ |
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Department Head |
Date |
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______________________________ |
____________ |
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General Manager |
Date |
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The obsolete records described above were destroyed under my supervision using the following method: |
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☐ Shredding |
☐Burning |
☐Other (specify method) |
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I certify that such destruction meets the requirements of the Records Retention and Destruction Policy of Hi‑Desert Water District and all applicable requirements of State and federal law. |
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______________________________ |
________________________ |
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Records Coordinator |
Date of Records Destruction |
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[Res. 15-16 § 2 (Exh. A)].
2.10.030 General guidelines.
A. The records coordinator, designated by the general manager, shall be responsible for the administration of this policy and shall assist all district personnel to comply with the provisions of this policy and with the “Records Retention Schedle,” set forth in Attachment “B” in HDWDC 2.10.130.
B. The following general guidelines apply to all district records:
1. Pursuant to the resolution adopted by the board of directors, except where a record is expressly required to be preserved according to state law, the district may destroy any original obsolete document without retaining a copy of the document as long as the retention and destruction of the document complies with the retention schedule as set forth in this policy (Government Code Section 60201).
2. In addition to the retention periods required under this policy, the district shall retain original administrative, legal, fiscal and/or historical records with continued value (i.e., records for long-term transactions and/or special projects) until all matters pertaining to such records are completely resolved or the time for appeals has expired. (Government Code Sections 14755(a) and 34090.)
3. Pursuant to Government Code Section 60201, the district shall not destroy any of the following records:
a. Records relating to the formation, change of organization, or reorganization of the district;
b. Ordinances and resolutions, unless they have been repealed or have become invalid or otherwise unenforceable for five years;
c. Minutes of any meeting of the district;
d. Records relating to any pending claim, litigation, any settlement or other disposition of litigation within the past two years;
e. Records that are the subject of any pending request for records under the California Public Records Act, whether or not the record is exempt from disclosure, until the request has been granted or two years after the request has been denied by the district;
f. Records relating to any pending construction that the district has not accepted or for which a stop notice claim may be legally presented;
g. Records relating to any nondischarged debt of the district;
h. Records relating to the title to real property in which the district has an interest;
i. Records relating to any nondischarged contract to which the district is a party;
j. Records that have not fulfilled the administrative, fiscal, or legal purpose for which they were created or received;
k. Unaccepted bids or proposals, which are less than two years old, for the construction or installation of any building, structure or other public work;
l. Records less than seven years old that specify the amount of compensation or expense reimbursement paid to district employees, officers, or independent contractors. [Res. 15-16 § 2 (Exh. A)].
2.10.040 Specific guidelines.
A. Accounting Records. Accounting records include, but are not limited to, the following:
1. Source Documents.
a. Invoices;
b. Warrants;
c. Vouchers;
d. Requisitions/purchase orders (attached to invoices);
e. Cash receipts;
f. Claims (attached to warrants in place of invoices);
g. Bank statements;
h. Bank deposits;
i. Checks;
j. Bills;
k. Various accounting authorizations taken from district minutes, resolutions or contracts.
2. Journals.
a. Cash receipts;
b. Accounts receivable or payable register;
c. Check or warrant register;
d. General journal;
e. Payroll journal.
3. Ledgers.
a. Expenditure;
b. Revenue;
c. Accounts payable or receivable ledger;
d. Assets/depreciation;
e. Warrants payable;
f. Construction;
g. General ledger.
4. Trial balance.
5. Adjusting entries.
6. Statements (Interim or Certified – Individual or All Fund).
a. Balance sheet;
b. Analysis of changes in available fund balance;
c. Cash receipts and disbursements;
d. Inventory of fixed assets (purchasing).
7. Journal entries.
8. Reversing entries.
9. Payroll and personnel records include, but are not limited to, the following:
a. Accident reports, injury claims and settlements;
b. Applications, changes or terminations of employees;
c. Earnings records and summaries;
d. Fidelity bonds;
e. Garnishments;
f. Insurance records of employees;
g. Job descriptions;
h. Medical histories;
i. Retirements;
j. Time cards.
10. Other.
a. Inventory records (purchasing);
b. Capital asset records (purchasing);
c. Depreciation schedule;
d. Cost accounting records.
B. General ledgers should be retained a minimum of four years after completion of any annual audit. (Code of Civil Procedure Section 337.) Published articles show retention periods of four to seven years as typical. The Secretary of State recommends that general ledgers be permanently retained. (Secretary of State Local Government Records Management Guidelines; Government Code Section 34090.)
C. In general, the district should retain original source documents that are detailed in a register, journal, ledger or statement until audited plus four years. Certain source documents may be retained for a shorter period of time. Refer to the records retention schedule for specific accounting documents.
D. At any time, the district may destroy rough drafts, notes, or working papers (except for audits) that are not retained by the district in the ordinary course of business, including temporary or transitory documents used only for controlling the flow of work (i.e., “Post-it” notes).
E. In addition to any required legal retention period, the district shall not authorize the destruction of any record subject to audit until it has been determined that the audit has been performed. (Government Code Sections 14755(b) and 34090.) [Res. 15-16 § 2 (Exh. A)].
2.10.050 Long-term debt records.
A. The district may destroy paid bonds, warrant certificates and interest coupons after 10 years.
B. The district may not destroy any documents relating to any nondischarged debt. (Government Code Section 60201(d)(7).) [Res. 15-16 § 2 (Exh. A)].
2.10.060 District records.
A. The district shall retain original records of the minutes of meetings of the board of directors indefinitely. (Government Code Sections 34090 and 60201.)
B. The district shall retain original resolutions adopted by the board indefinitely. (Government Code Section 60201.) [Res. 15-16 § 2 (Exh. A)].
2.10.070 Statements of economic interest (SEI) [Form 700] filed pursuant to the Political Reform Act.
A. Filing officers shall retain copies of statements of economic interest (SEI) [Form 700] of elected officials for four years (originals are forwarded to the California Fair Political Practices Commission (FPPC)). The officer does not have to keep more than one copy of a statement. After two years, the copies may be imaged and stored electronically. (Government Code Sections 81009(f) and (g).)
B. Filing officers shall retain originals of statements of economic interest (SEI) [Form 700] of designated employees for seven years. After two years, the originals may be imaged and stored electronically. (Government Code Sections 81009(e) and (g).) [Res. 15-16 § 2 (Exh. A)].
2.10.080 Contracts.
A. The district shall retain original contracts for four years after the end of the contracts. (Code of Civil Procedure Section 337.)
B. The district shall retain contracts with any person or entity who develops real property or furnishes the design, specifications, surveying, planning, supervision, testing, or observation of construction or improvement to real property for 10 years after the completion of the construction or improvement. (Code of Civil Procedure Section 337.15.) [Res. 15-16 § 2 (Exh. A)].
2.10.090 Property records.
The district shall retain original property records, such as title documents, indefinitely, or until the property is transferred or otherwise no longer owned by the district. (Government Code Sections 34090 and 60201.) [Res. 15-16 § 2 (Exh. A)].
2.10.100 Payroll and personnel records.
A. Payroll and personnel records include, but are not limited to, the following:
1. Accident reports, injury claims and settlements;
2. Medical histories;
3. Injury frequency charts;
4. Applications, changes and terminations of employees;
5. Insurance records of employees;
6. Time cards;
7. Job descriptions;
8. Performance or rating documents;
9. Earning records and summaries.
Records specifying amounts of compensation or expense reimbursement paid to district employees, officers, or independent contractors must be retained for seven years after date of payment. (Government Code Section 60201.)
B. The district shall retain personnel files for three years after an individual’s employment terminates. (29 CFR 1627.3.)
C. The district shall retain medical records of employees for 30 years beyond the length of employment. Medical records include records made or maintained by a physician, nurse, or other health care personnel or technician pertaining to employees exposed to toxic substances or harmful physical agents. Medical records do not include first aid records for one-time treatment made on site by a nonphysician or observation of minor scratches, cuts, burns, splinters, etc., which do not involve medical treatment, loss of consciousness, restriction of work or motion, or transfer to another job. For employees who are employed by the district for less than one year, the district does not need to retain the employee’s medical records if the district provides the employee with such records upon termination of employment. (29 CFR 1910.1020; 8 California Code of Regulations Section 3204.)
D. The district may destroy personnel fidelity bonds two years after termination. Wage garnishments must be retained while active until garnishment is satisfied, then retain until audited plus four years.
E. The district shall retain payroll records containing the name, address, date of birth, sex, job classification, hours worked, and regular and overtime wages for each employee for three years beyond the length of employment and seven years from date of payment. (29 CFR Part 516.5; Labor Code Sections 174 and 1197.5; and Government Code Section 60201.) Payroll registers should be retained for a minimum of seven years from date of payment. Permanent retention of payroll registers is recommended in the Secretary of State Local Government Records Management Guidelines.
F. The district shall retain basic time cards or time sheets, on which are entered daily starting and stopping times of individual employees, for a minimum of three years. The Secretary of State guidelines recommends retaining such documents for six years. (29 CFR Part 516.6; Labor Code Section 1174; and Secretary of State Local Government Records Management Guidelines.)
G. The district shall retain employment applications and employment referral records and files for two years after such records or files are created. (Government Code Section 12946 and 29 CFR 1627.3.)
H. The district shall retain records regarding the race, sex, and national origin of each applicant and for the job for which such applicant applied for two years from the date of the making of the record or the date of the personnel action involved, whichever occurs later. The district may either retain the original documents used to identify applicants, or keep statistical summaries of the collected information. (2 California Code of Regulations Section 7287.0.) [Res. 15-16 § 2 (Exh. A)].
2.10.110 Exposure/safety records and material safety data sheets (MSDS).
A. The district shall retain employee exposure records and exposure assessment records for at least 30 years. Such records should reveal the identity of the toxic substance or harmful physical agent and where and when such substance or agent was used. (8 California Code of Regulations Section 3204.)
B. The district may destroy the material safety data sheet (MSDS) for a hazardous substance after the district stops using the hazardous substance provided it keeps a record of the substance (chemical name if known) and when and where it was used for 30 years. (8 California Code of Regulations Section 3204(d)(1)(B)(2).) [Res. 15-16 § 2 (Exh. A)].
2.10.120 Video monitoring, telephone and radio communications – Other video and audio recordings.
A. The district shall retain recordings of routine video monitoring (e.g., building security taping systems) for at least one year. After the one-year retention period, the district may destroy the video recording upon approval by the district. (Government Code Sections 34090.6 and 53160.)
B. Upon authorization of the district, recordings of telephone and radio communications maintained by the district may be destroyed after 100 days. (Government Code Sections 34090.6 and 53160.)
C. If the district keeps another record, such as written minutes, of an event that is recorded on video (other than board of directors meetings), the district must keep the video recording of the event for at least 90 days after the occurrence of the event. After 90 days, the video recording may be destroyed or erased, upon approval by the district. (Government Code Section 34090.7.)
D. If the district makes or directs the making of recordings of board of directors meetings, such as audio or video recordings, for whatever purpose, the district must keep the recordings for at least 30 days after the meeting date. (Government Code Section 54953.5(b).)
E. Other audio or video recordings which are not related to the conduct of the public’s business (e.g., educational or promotional videos) are not considered to be official district records and may be destroyed after they are no longer required, as provided in the resolution adopting this policy. (Government Code Sections 6252(e) and 60201.) [Res. 15-16 § 2 (Exh. A)].
2.10.130 Records retention schedule.
The “Records Retention Schedule” is attached to the policy codified in this chapter as Attachment “B” and is incorporated herein by reference. This policy and the records retention schedule comply with the records retention guidelines provided by the California Secretary of State and may be updated from time to time, as provided in the resolution adopting this policy.
Attachment B
RECORDS RETENTION SCHEDULE – HI-DESERT WATER DISTRICT
Destruction of any record must be authorized according to district policy.
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Type of Record |
Category |
Description or Example of Record |
Legal Authority |
Minimum Legal Retention Period |
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Accident/Illness Reports |
Administration |
Not a public record For employee medical records and employee exposure records regarding exposure to toxic substances or harmful physical agents – includes material safety data sheets (MSDS) Does not include: records of health insurance claims maintained separate from employer’s records; first aid records of one-time treatments for minor injuries; records of employees who worked less than one year if records are given to employee upon termination |
GC 6254(c) 8 CCR 3204(d)(1)(A), (B) |
Length of employment plus 30 years |
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Accidents/Damage to District Property |
Administration |
Risk management administration |
GC 34090 CCP 337.15 |
10 years |
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Accounts Payable |
Finance |
Journals, statements, asset inventories, account postings with supporting documents, vouchers, investments, invoices and back-up documents, purchase orders, petty cash, postage, PERS reports, check requests, etc. |
CCP 337 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Until audited + 4 years |
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Expense reimbursements to employees and officers, travel expense reimbursements or travel compensation |
GC 60201(d)(12) |
7 years after date of payment |
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Accounts Receivable |
Finance |
Receipts for deposited checks, coins, currency; checks received, reports, investments, receipt books, receipts, cash register tapes, payments for fees, permits, etc. |
CCP 337 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Until audited + 4 years |
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Affidavits of Publication/Posting |
Administration |
Legal notices for public hearings, publication of ordinances, etc. |
GC 34090 |
2 years |
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Agency Report of Public Official Appointments (FPPC Form 806) |
Administration |
Report of additional compensation received by district officials when appointing themselves to committees, boards or commissions of other public agencies, special districts, joint powers agencies or joint powers authorities. Current report must be posted on the district’s website |
FPPC Reg. 18702.5(b)(3) GC 34090 |
Recommended retention: Keep a paper copy of report for 2 years after removal from the district’s website |
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Agenda/Agenda Packets |
Administration |
Original agendas/special meeting notices/certificates of posting, etc. – board of directors’ meetings |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Current + 2 years |
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Agenda Reports (Staff Reports) |
Administration |
Documentation received, created and/or submitted to board of directors |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Current + 2 years |
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Agreements (see also Contracts) |
Administration |
Original contracts and agreements and back-up materials, including leases, license agreements, service/maintenance contracts, etc. |
4 years after termination/completion |
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Original contracts/agreements regarding the development of real property, design specifications, surveying, planning, supervision, testing, or observation of construction or improvement to real property; may include records of retention releases, retention withheld, change orders, etc. |
CCP 337.15 |
10 years after termination/completion |
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Annexations/Reorganizations |
Development |
Notices, resolutions, certificates of completion |
Permanent |
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Annual Financial Report |
Finance |
May include independent auditor analysis |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Until audited + 7 years |
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Appraisals |
Development |
For real property owned by district – Not a public record until real estate transaction is complete |
2 years |
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Articles of Incorporation |
Administration |
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Permanent |
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Audit Reports |
Finance |
Financial services, internal and/or external reports, independent auditor analysis |
GC 34090 Sec. of State Local Gov’t. Records Retention Guidelines |
Current + 4 years Sec. of State Guidelines recommends permanent retention (may be revised at a later time) |
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Audit Hearing or Review |
Finance |
Documentation created and/or received in connection with an audit hearing or review |
GC 34090 |
2 years |
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Backflow Test Reports |
Public Works |
Reports of testing and maintenance – water supply |
17 CCR 7605 |
3 years |
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Bank Account Reconciliations |
Finance |
Bank statements, receipts, certificates of deposit, etc. |
4 years Sec. of State Guidelines – recommended retention: until audited + 5 years |
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Bids, Successful |
Development |
Includes plan and specifications, notices/affidavits |
GC 34090 |
4 years |
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Bids, Unsuccessful |
Development |
Unsuccessful bid packages only |
2 years |
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Billing records |
Finance |
Utility bill stubs – submitted with payment |
GC 34090 |
Current + 2 years |
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Bonds |
Finance |
Authorization/public hearing records/prospectus/proposals/certificates/notices (transcripts)/registers/statements |
CCP 337.5 |
Upon cancellation, redemption, or maturity + 10 years |
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Bonds – Employee (Fidelity Bonds) |
Finance |
Form of insurance that covers employer (district) for losses resulting from fraudulent acts of specified employees |
CCP 34090 |
Current + 2 years |
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Bonds – Paid/Cancelled |
Finance |
Paid or cancelled bonds, warrant certificates, interest coupons |
CCP 337.5 |
10 years |
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Bonds – Unsold |
Finance |
Unsold bonds |
2 years (specific requirements for disposal of unused bonds) |
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Bonds – Final |
Finance |
Final bond documentation, monthly statement of transactions, supporting documents |
CCP 337.5 |
Upon cancellation or maturity + 10 years |
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Bonds, Development |
Finance |
Housing, industrial development |
CCP 337.5 |
Upon cancellation or maturity + 10 years |
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Bonds, Surety |
Finance |
Documentation created and/or received in connection with the performance of work/services for the district |
CCP 337 |
4 years |
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Brochures/Publications |
Administration |
Retain selected documents only for historic value |
GC 34090 |
2 years |
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Budget, Annual |
Finance |
Annual operating budget approved by the board of directors |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Sec. of State recommends permanent retention |
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California – OSHA |
Administration |
Personnel – logs, supplementary record, annual summary (federal and state – California OSHA) |
LC 6410 8 CCR 14307 |
5 years |
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California State Tax Records |
Finance |
Forms filed annually, quarterly and year-end reports |
R&TC 19530, 19704 |
6 years |
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Campaign Statements and Other Campaign Reports (Originals) – Board of Directors |
Administration |
Original statements of candidates and supporting committees; other original reports and statements |
GC 81009(c), (e), (g) |
7 years (can image after 2 years) |
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Campaign Statements and Other Campaign Reports (Copies) |
Administration |
Copies of reports/statements (if filing officer is not required to keep more than copy) |
GC 81009(f), (g) |
4 years (can image after 2 years) |
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Capital Improvements, Construction |
Public Works |
Records on planning, design, construction, conversion or modification of local government-owned facilities, structures and systems |
GC 34090 H&S 19850 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Permanent |
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Checks – District-Issued |
Finance |
District checks paid – expense reimbursements to employees, payments to independent contractors, etc. Includes check copies, canceled or voided checks, electronic versions of checks |
GC 60201(d)(12) CCP 337 |
7 years |
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District checks paid to vendors; other district payments. Includes check copies, canceled or voided checks, electronic versions of checks |
Sec. of State Local Gov’t. Records Mgmt. Guidelines CCP 337 |
Until audited + 4 years Sec. of State Guidelines recommends until audited + 5 years |
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Citizen Feedback |
Administration |
General correspondence |
GC 34090 |
2 years |
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Claims Against the District |
Administration |
Paid/denied |
Until settled + 5 years (may be microfilmed after 3 years) |
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Clean Water State Revolving Fund – State Water Resources Control Board |
Administration |
Clean water state revolving fund records include, but are not limited to, the following: (a) Signed contracts and/or agreements; (b) Bid documents; (c) Design plans of the collection system and wastewater reclamation facility; (d) Timecards; (e) Environmental documents; (f) EADOC correspondence; (g) Invoices; (h) Disbursement requests. |
The district should retain original source documents that are submitted to the state and reimbursed by the CWSRF loan for the length of 36 years after project completion. At any time, the district may destroy rough drafts, notes, working papers (except for audits) that are not retained by the district in the ordinary course of business, including temporary or transitory documents used only for controlling the flow of work (i.e., “Post-it” notes). |
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Collective Bargaining Agreements |
Administration |
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Current + 3 years |
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Complaints – Customer Complaints – Water Quality, Water Outages |
Administration |
Customer complaints regarding water quality – odor, taste, appearance; or water outages |
22 CCR 64470 |
5 years |
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Complaints – Miscellaneous |
Administration |
Miscellaneous complaints, not related to specific lawsuits involving the district and not otherwise specifically covered by the retention schedule |
GC 34090 |
2 years |
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Comprehensive Annual Financial Reports (CAFR) |
Finance |
Finance |
GC 34090 CCP 337 |
Until audited + 4 years |
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Conflict of Interest Code |
Administration |
Conflict of Interest Code – required under Political Reform Act; must be reviewed by July 1st of every even-numbered year and amended if necessary |
GC 87300 et seq. |
Permanent |
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Contracts (see also Agreements) |
Administration |
Original contracts and agreements and back-up materials, including leases, service/maintenance contracts, etc. |
4 years after termination/completion |
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Original contracts/agreements regarding the development of real property, design, specifications, surveying, planning, supervision, testing, or observation of construction or improvement to real property; may include records of retention releases, retention withheld, change orders, etc. |
CCP 337.15 |
10 years after termination/completion |
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Correspondence |
Administration |
General correspondence, including letters and email; various files, not otherwise specifically covered by the retention schedule |
GC 34090 |
2 years |
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Credit Cards, District-Owned |
Finance |
Credit card bills or statements, and other records related to the use of district-paid credit cards |
GC 60201(d)(12) |
7 years after date of payment |
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Deeds, Real Property |
Development |
File with recorded documents; originals may not be destroyed |
Permanent |
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Deferred Compensation Reports |
Finance |
Finance – pension/retirement funds |
3 years |
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Demographic Statistical Data |
Administration |
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GC 34090 |
Current + 2 years |
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DMV Driver’s Records Reports (DMV Pull-Notice System) |
Administration |
Motor vehicle pulls – personnel record – not a public record |
VC 1808.1(c) Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Until superseded (should receive new report every 12 months) Sec. of State recommends until termination + 7 years |
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Easements, Real Property |
Development |
File with recorded documents; originals may not be destroyed |
GC 34090 |
Permanent |
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EEOC Records (Equal Employment Opportunity Commission) |
Human Resources |
Records, reports showing compliance with federal equal employment requirements (EEO-4 reports, etc.) |
3 years |
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Election – Administrative Documents |
Administration |
Not ballot cards or absentee voter lists/applications |
GC 34090 |
2 years |
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Election – Affidavit Index |
Administration |
Voter registration index |
EC 17001 |
5 years |
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Election – Ballots and Related Documents |
Administration |
State and local elections: All ballot cards (voted, spoiled, canceled) arranged by precinct, unused absentee ballots, ballot receipts, absent voter identification envelopes, absentee voter applications. May be destroyed subject to any pending contest |
6 months |
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Election – Ballots and Identification Envelope – Federal Offices |
Administration |
For elections to federal office (President, Vice-President, U.S. Senator, U.S. Representative) |
EC 17301 |
22 months |
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Election – Ballots – Prop. 218 (Assessment Districts) |
Administration |
Ballots – property related fees (assessment ballot proceeding) |
GC 53755.5(b)(4) |
2 years |
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Election – Canvass |
Administration |
Notifications and publication of election records used to compile final election results, including tally sheets, voting machine tabulation, detailed breakdown of results, special election results |
EC 17304 |
6 months |
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Election – Certificate of Election |
Administration |
Certificates of elections; original reports and statements |
GC 81009(a), (d) |
Termination + 4 years |
|
Election – Election Official’s Package of Documents |
Administration |
Package of two tally sheets, copy of index, challenge lists, assisted voters list Public record – all voters may inspect after commencement of official canvass of voters |
EC 17304 |
6 months |
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Election – Nomination Documents – Successful |
Administration |
All nomination documents and signatures in lieu of filing petitions |
EC 17100 |
Until term expires + 4 years |
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Election – Nomination Documents – Unsuccessful |
Administration |
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GC 81009(b) |
5 years |
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Election Petitions – Initiative/Recall/Referendum, Charter Amendments |
Administration |
Not a public record – documents resulting in an election – retention is from election certification |
GC 6253.5 GC 34458-60 |
8 months |
|
Election Petitions – No Election |
Administration |
Not a public record. Not resulting in an election. Retention is from final examination |
GC 6253.5 |
8 months |
|
Election – Precinct Records |
Administration |
From date of election: precinct official material, declaration of intention, precinct board member applications, orders appointing members of precinct boards and designating polling places includes notice of appointment of office and record of service |
EC 17503 |
5 months |
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Election – Roster of Voters |
Administration |
From date of election, initiative, referendum recall, general municipal election, Charter amendments |
EC 17300 |
5 years |
|
Election – Voter Affidavits |
Administration |
Affidavits of registration (including cancelled affidavits); voter registration index |
5 years |
|
|
Election – Voter Registration Signature Copy |
Administration |
Special district |
EC 17000 |
5 years |
|
Emergency Response and Recovery – FEMA, CalWARN, etc. |
Administration |
Emergency response and recovery records include, but are not limited to, the following: (a) Timecards; (b) Photos; (c) Public notifications; (d) Mutual aid documentation; (e) Contracts and purchases; (f) Water testing reports; (g) Incident reports. |
The district should retain original source documents that are created during an emergency and/or submitted to an emergency response agency for reimbursement for 7 years after the date of incident. At any time, the district may destroy rough drafts, notes, working papers (except for audits) that are not retained by the district in the ordinary course of business, including temporary or transitory documents used only for controlling the flow of work (i.e., “Post-it” notes). |
|
|
Employee Benefits |
Human Resources |
Benefit plans (include “cafeteria” and other plans), health insurance programs; records regarding COBRA – extension of benefits for separated employees, insurance policies (health, vision, dental, deferred compensation, etc.) |
11 CCR 560 28 CCR 1300.85.1 |
For life of plan/policy + 6 years |
|
Employee Bonds (Fidelity Bonds) |
Administration |
Form of insurance that covers the district for losses resulting from fraudulent acts of specified employees |
GC 34090 |
While employed + 2 years |
|
Employee Files |
Administration |
Personnel – not a public record |
While current + 2 years |
|
|
Employee Information, General |
Administration |
Name, address, date of birth, occupation |
GC 12946 LC 1174 |
3 years |
|
Employee Information, Payment |
Administration |
Rate of pay and weekly compensation earned |
GC 60201 |
7 years |
|
Employee Information – CEIR |
Administration |
Personnel – California employer information report (for employers of 100 or more employees) |
2 CCR 7287(a), 7287.0(a), (c)(2) GC 12946 |
2 years |
|
Employee Information – And Non-Hired Applicant Identification Records |
Administration |
Personnel – data regarding race, sex, national origin of non-hired applicants and employees |
2 CCR 7287.0(b), (c)(2), (c)(3) |
Current + 2 years |
|
Employee, Medical and Exposure Records (Toxic Substances or Harmful Physical Agents) |
Administration |
Medical records are part of personnel file – not a public record Includes medical records made or maintained by a physician, nurse, or other health care personnel, or technician pertaining to employees exposed to toxic substances or harmful physical agents Does not include first aid records of one-time treatment made on site by a non-physician or observation of minor scratches, cuts, burns, splinters, etc., which do not involve medical treatment, loss of consciousness, restriction of work or motion, or transfer to another job (For employees of less than one year, no need to retain medical records regarding exposure to toxic substances/harmful physical agents if they are returned to employee upon termination) |
GC 6254(c) 8 CCR 3204 (d)(1)(A)(B) |
Length of employment + 30 years |
|
Employee, Nonsafety |
Administration |
Nonsafety employee records may include: release authorizations, certifications, reassignments, outside employment, commendations, disciplinary actions, terminations, oaths of office, evaluations, pre-employee medicals, fingerprints, identification cards (IDs) |
GC 12946 |
Length of employment + 3 years |
|
Employee Programs |
Administration |
Includes EAP and recognition |
Current + 2 years |
|
|
Employee, Recruitment |
Administration |
Alternate lists/logs, ethnicity disclosures, examination materials, examination answer sheets, job bulletins |
Current + 2 years |
|
|
Employee, Reports |
Administration |
Employee statistics, benefit activity, liability loss |
GC 34090 |
Current + 2 years |
|
Employee Rights – General |
Administration |
|
GC 12946 |
Length of employment + 2 years |
|
Employment Agreements – At-Will Employees; Temporary Employees |
Human Resources |
Original agreements/contracts for at-will employees or temporary employees |
Length of employment + 4 years |
|
|
Employment Applications – Not Hired |
Administration |
Applications submitted for existing or anticipated job openings, including any records pertaining to failure or refusal to hire applicant |
2 years |
|
|
Employment Eligibility Verification (I-9 Forms) |
Administration |
Federal Immigration and Nationality Act; Immigration Reform/Control Act 1986 |
Pub. Law 99-603 |
3 years after date of hire, or 1 year after date of termination, whichever is later |
|
Employment – Surveys and Studies |
Administration |
Includes classification, wage rates |
2 years |
|
|
Employment – Training Records, Nonsafety |
Administration |
Paperwork documenting internal and external training for nonsafety employees, includes any volunteer program training – class training materials, internships |
Length of employment + 2 years |
|
|
Employment – Vehicle Mileage Reimbursement Rates |
Administration |
Annual mileage reimbursement rates set by the Internal Revenue Service |
GC 34090 |
Until superseded |
|
Environmental Quality – Air Quality (AQMD) |
Development |
Participants/voucher logs, total daily mileage survey (TDM), various local authorities, commute alternative |
CCP 338(k) GC 34090 |
3 years |
|
Environmental Quality – Asbestos |
Development |
Documents, abatement projects, public buildings |
GC 34090 |
Permanent |
|
Environmental Quality – California Environmental Quality Act (CEQA) |
Development |
When the district is the lead or responsible agency – notice of exemptions, environmental impact report, mitigation monitoring, negative declaration, notices of completion and determination, comments, statements of overriding considerations |
GC 34090 CEQA guidelines |
Permanent |
|
Environmental Quality – Congestion Management |
Development |
Ride sharing, trip management |
GC 34090 |
Completion + 2 years |
|
Environmental Quality – Environmental Review |
Development |
Correspondence, consultants, issues, conservation |
GC 34090 |
Completion + 2 years |
|
Environmental Quality – Pest Control |
Development |
Pesticide applications, inspections and sampling documents |
GC 34090 |
Completion + 2 years |
|
Environmental Quality – Soil |
Development |
Analysis, construction recommendations |
GC 34090 |
Completion + 2 years |
|
Environmental Quality – Soil Reports |
Development |
Final reports |
GC 34090 |
Permanent |
|
ERISA Records (Employee Retirement Income Security Act) |
Human Resources |
Employee Retirement Income Security Act of 1974 – plan reports, certified information filed |
6 years |
|
|
Ethics Training Records |
Administration |
Records required to be kept under Gov’t Code § 53235.2. Records must show dates that district officials satisfied the training requirements and the entity that provided the training |
GC 53235.2 |
5 years after receipt of training |
|
Family and Medical Leave Act (Federal) |
Administration |
Records of leave taken, district policies relating to leave, notices, communications relating to taking leave |
GC 12946 |
While employed + 3 years (federal) or 2 years (state) |
|
Federal Tax Records |
Finance |
May include Forms 1096, 1099, W-4 and W-2 |
5 years after file date |
|
|
Fixed Assets – Inventory |
Finance |
Reflects purchase date, cost, account number |
GC 34090 |
Until audited + 2 years |
|
Fixed Assets – Surplus Property |
Finance |
Auction; disposal – listing of property; sealed bid sales of equipment |
GC 34090 CCP 337 |
Until audited + 4 years |
|
Fixed Assets – Vehicle Ownership and Title |
Finance |
Title transfers when vehicle is sold |
VC 9900 et seq. |
Until sold |
|
Forms |
Administration |
Administrative – blank |
|
Until superseded |
|
Fund Transfers |
Finance |
Internal; bank transfers and wires |
GC 34090 |
Until audited + 2 years |
|
General Ledgers |
Finance |
All annual financial summaries – all agencies |
CCP 337 Sec. of State Local Gov’t. Records Retention Guidelines |
Until audited + 4 years Published articles show 4 – 7 years retention as typical Sec. of State Guidelines recommends permanent retention. (May be revised at a later time by Sec. of State or county officials) |
|
Gift to Agency Report (FPPC Form 801) |
Administration |
FPPC form showing payment or donation made to the district or to a district official and which can be accepted as being made to the district |
FPPC Reg. 18944(c)(3)(F), (G); FPPC Fact Sheet: “Gifts to an Agency – Part 2” |
Must be posted on the district’s website for 4 years (per FPPC Fact Sheet) |
|
Gifts/Bequests |
Finance |
Receipts or other documentation |
GC 34090 |
Until completed + 2 years |
|
Grants – Successful Community Development Block Grant (CDBG); Urban Development; Other Federal and State Grants |
Development |
Grants documents and all supporting documents: applications, reports, contracts, project files, proposals, statements, subrecipient dockets, environmental review, grant documents, inventory, consolidated plan, etc. |
GC 34090 |
Until completed + 4 years |
|
Grants – Unsuccessful |
Development |
Applications not entitled |
GC 34090 |
2 years |
|
Hazardous Materials – Hazardous Waste Disposal |
Public Safety |
Documents regarding handling and disposal of hazardous waste (Permanent retention of environmentally sensitive materials is recommended) |
CAL OSHA Sec. of State Local Gov’t. Records Mgmt. Guidelines |
While current + 10 years |
|
Hazardous Materials – Permits, Hazardous Materials Storage |
Public Safety |
(Permanent retention of environmentally sensitive materials is recommended) |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
While current + 2 years |
|
Hazardous Materials – Exposure Records, Etc. |
Public Safety |
Employee exposure records, name/identity of chemical substance used, when and where chemical substance was used |
8 CCR 3204(d)(1)(B) |
30 years |
|
Hazardous Materials – Underground Storage Tank |
Public Safety |
Compliance: documents regarding: storage, location, installation, removal, remediation, maintenance and repair |
GC 34090 |
Permanent |
|
Improvements (Lighting, Underground Utility) – Supporting Documents |
Public Works |
Supporting documents – bonds, taxes, construction |
GC 34090 Sec. of State Local Government Records Management Guidelines |
Permanent |
|
Insurance, Joint Powers Agreement |
Finance |
Accreditation, MOU, agreements and agendas |
GC 34090 |
Current + 2 years |
|
Insurance Certificates |
Finance |
Liability, performance bonds, employee bonds, property Insurance certificates filed separately from contracts, includes insurance filed by licensees |
GC 34090 |
Current + 2 years |
|
Insurance, Liability/Property |
Finance |
May include liability, property, certificates of participation, deferred, use of facilities |
GC 34090 |
Current + 2 years |
|
Insurance, Risk Management Reports |
Finance |
Federal OSHA forms, loss analysis report, safety reports, actuarial studies |
GC 34090 |
5 years (federal) 2 years (state) |
|
Investment Reports, Transactions |
Finance |
Summary of transactions, inventory and earnings report |
GC 34090 CCP 337 Sec. of State Local Government Records Retention Guidelines |
Until audited + 4 years Sec. of State recommends permanent retention |
|
Invoices |
Finance |
Copies sent for fees owed, billing, related documents |
GC 34090 |
Until audited + 2 years |
|
Job Descriptions |
Human Resources |
Descriptions of duties, qualifications, responsibilities for each position/classification/job title |
While current + 3 years |
|
|
Lease Agreement |
Administration |
Property or equipment |
Until terminated + 4 years |
|
|
Legal Notices/Affidavits of Publication |
Administration |
Notices of public hearings, proof of publication of notices |
GC 34090 |
2 years |
|
Legal Opinions |
Administration |
Confidential – not for public disclosure (attorney-client privilege) |
GC 34090 |
Until superseded + 2 years |
|
Litigation |
Administration |
Case files |
GC 34090 |
Until settled or adjudicated + 2 years |
|
Lobbying or Lobbyist Forms (FPPC forms) |
Administration |
FPPC Form 602 – Lobbying Firm Activity Authorization; FPPC Form 635 – Report of Lobbyist Employer and Reports of Lobbying Coalition – forms used when employing or contracting with a lobbying firm |
FPPC Reg. 18615(d) |
5 years |
|
Maintenance Manuals |
Administration |
Equipment service/maintenance |
GC 34090 |
Current + 2 years |
|
Maintenance/Repair Records |
Administration |
Equipment |
GC 34090 |
2 years |
|
Marketing, Promotional |
Administration |
Brochures, announcements, etc. |
GC 34090 |
2 years |
|
Meter Operations |
Public Works |
Reader reports, orders, tests, maintenance reports |
GC 34090 |
2 years |
|
Meter Reading |
Public Works |
Reports and rebate reports |
GC 34090 |
Current + 2 years |
|
Minutes – Board Meetings |
Administration |
Minutes of district board meetings. Documents are to be imaged immediately. Paper records are to be maintained permanently by the board |
Permanent |
|
|
Newsletter, District |
Administration |
May wish to retain permanently for historic reference |
GC 34090 |
2 years |
|
Notices – Public Meetings |
Administration |
Special meetings |
GC 34090 |
2 years |
|
Oaths of Office |
Administration |
Elected and public officials – board members |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Current + 6 years |
|
OSHA |
Administration |
OSHA Log 200, supplementary record, annual summary (federal and state – California – OSHA); OSHA 300 Log, privacy case list, annual summary, OSHA 301 incident report forms |
LC 6410 8 CCR 14307 |
5 years |
|
OSHA (Accident/Illness Reports) |
Administration |
Personnel – employee exposure records and employee medical records Not a public record |
LC 6410 8 CCR 3204 8 CCR 14307 GC 6254(c) |
Duration of employment + 30 years |
|
Payroll – Federal/State Reports |
Finance |
Annual W-2s, W-4s, Form 1099s, etc.; quarterly and year-end reports |
GC 60201 |
7 years |
|
Payroll Deduction/Authorizations |
Finance |
Finance |
GC 60201 |
While current + 7 years |
|
Payroll Records |
Finance |
Records that specify compensation paid to employees, officers |
GC 60201(d)(12) |
7 years after date of payment |
|
Payroll Records, Terminated Employees |
Finance |
Finance files |
GC 60201(d)(12) |
7 years from date of last entry |
|
Payroll, Registers |
Finance |
Payroll registers, payroll reports |
LC 1174(d) GC 60201 |
7 years from date of last payment |
|
Registers that show labor costs by employee and program |
Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Sec. of State recommends permanent retention |
||
|
Payroll, Time Cards/Sheets |
Finance |
Employee |
8 CCR 11000 – 11150 LC 1174 Sec. of State Local Government Records Mgmt. Guidelines |
3 years Sec. of State recommends until audited + 6 years |
|
Payroll – Wage Rates/Job Classifications |
Finance |
Employee records |
GC 60201 |
While current + 7 years |
|
PERS – Employee Benefits |
Administration |
Retirement plan – annual reports required to be filed under ERISA |
6 years |
|
|
PERS Employee Benefit Plan – original document or copies |
Current + 2 years |
|||
|
Personnel Records |
Administration |
Other records (not payroll) containing name, address, date of birth, occupation, etc., including records relating to promotion, demotion, transfer, lay-off, termination |
3 years |
|
|
Personnel Rules and Regulations |
Administration |
Including employee handbooks, employee manuals, and other policies/procedures |
CFR 516.6 CFR 1627.3(a) |
Current + 3 years |
|
Petitions |
Administration |
Submitted to legislative bodies |
GC 34090 |
Current + 2 years |
|
Policies, Administrative |
Administration |
All policies and procedures, directives rendered by the district not assigned a resolution number |
GC 34090 |
Current + 2 years |
|
Policies, District Board |
Administration |
Original policies adopted by the district board |
GC 34090 |
Current + 2 years |
|
Political Support/Opposition, Requests and Responses |
Administration |
Related to legislation |
GC 34090 |
2 years |
|
Press Releases |
Administration |
Related to district actions/activities |
GC 34090 |
2 years |
|
Procedure Manuals |
Administration |
Administrative |
GC 34090 |
Current + 2 years |
|
Property, Abandonment |
Development |
Buildings, condemnation, demolition |
GC 34090 |
Permanent |
|
Property Acquisition/Disposition |
Development |
District owned. Supporting documents regarding sale, purchase, exchange, lease or rental of property by district |
CCP 337.15 |
10 years |
|
Public Records Act Requests |
Administration |
Requests from the public to inspect or copy public documents |
GC 34090 GC 60201(d)(5) |
2 years |
|
Purchasing RFQs, RFPs |
Finance |
Requests for qualifications; requests for proposals regarding goods and services |
GC 34090 |
Current + 2 years |
|
Purchasing, Requisitions, Purchase Orders |
Finance |
Original documents |
GC 34090 CCP 337 |
Until audited + 4 years |
|
Recordings – Audio (e.g., for preparation of meeting minutes) |
Administration |
Audio recordings of board meetings “made for whatever purpose by or at the direction of the local agency” |
Minimum 30 days |
|
|
Recordings – Routine Video Monitoring, Telephone, and Radio Communications |
Administration |
Routine daily recording of telephone communications and radio communications; recordings of routine video monitoring, monitoring systems, or building security systems |
Videos – 1 year; phone and radio communications – 100 days (destruction must have been approved by the board of directors and with written consent of the district’s general counsel). If recordings relate to a claim or pending litigation, they must be preserved until the matter is resolved. If another record of the video recording is kept (written minutes or audio recording), video needs to be kept for only 90 days after the recorded event |
|
|
Recordings, Video Recordings – Meetings of Legislative Bodies |
Administration |
Recordings of public meetings made by or at the direction of the district (e.g., board meetings) |
GC 54953.5 |
Minimum 30 days |
|
Recordings, Video – Other Events |
Administration |
Other than video recordings of public meetings; considered duplicate records if another record of the same event is kept (i.e., written minutes or audio recording) |
GC 53161 |
Minimum 90 days after event is recorded. If no other record of the event exists, the recording must be kept 2 years |
|
Records Management Disposition/Destruction Certification |
Administration |
Documentation of final disposition/destruction of records |
Permanent |
|
|
Records Retention Schedules |
Administration |
|
GC 34090 |
Current + 2 years |
|
Recruitments and Selection |
Administration |
Records relating to hiring, promotion, selection for training |
3 years |
|
|
Resolutions |
Administration |
Vital records |
Permanent |
|
|
Returned Checks |
Finance |
Adjustments – NSF, etc. (not district checks) |
GC 34090 |
Until audited + 4 years |
|
Salary/Compensation Studies, Surveys |
Finance |
Surveys of other agencies regarding wages, salaries and other compensation benefits |
GC 34090 |
Current + 2 years |
|
State Controller |
Finance |
Annual reports |
GC 34090 |
2 years |
|
State Tax Records |
Finance |
Filed annually; quarterly |
Refer to federal tax records |
5 years after file date |
|
Statement of Economic Interest (SEI) – Form 700 (Copies) |
Administration |
Copies of original statements of elected officials forwarded to Fair Political Practices Commission (FPPC) |
GC 81009(f), (g) |
4 years (can image after 2 years) |
|
Statement of Economic Interest (SEI) – Form 700 (Originals) (Non-Elected) |
Administration |
Originals of statements of designated employees |
GC 81009(e), (g) |
7 years (can image after 2 years) |
|
Stop Payments |
Finance |
Finance – bank statements |
GC 34090 |
2 years |
|
Taxes, Special |
Finance |
Special tax levied by a local agency on a per-parcel basis |
CCP 338(m) |
Until audited + 3 years |
|
Underground Utility – Supporting Documents |
Public Works |
Supporting documents for improvements, lighting – bonds, taxes, construction |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Permanent |
|
Unemployment Insurance Records |
Finance |
Records relating to unemployment insurance – claims, payments, correspondence, etc. |
Calif. Unemployment Insurance Code CCP 343 |
Current + 4 years |
|
Utility Services – Applications |
Public Works |
Applications for utility connections, disconnects, registers, service |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Current + 2 years |
|
Utility Services – Billing Records |
Public Works |
Customer name, service address, meter reading, usage, payments, applications/cancellations, monthly activity |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Until audited + 2 years |
|
Utility Services – Connection Records |
Public Works |
Maps, water line connections |
GC 34090 Sec. of State Local Gov’t. Records Mgmt. Guidelines |
Until audited + 2 years |
|
Utility Services – Meter Reading, Reports |
Public Works |
|
GC 34090 |
Current + 2 years |
|
Utility Services – Utility Rebates, Reports |
Public Works |
|
GC 34090 |
Current + 2 years |
|
Vouchers – Payments |
Finance |
Account postings with supporting documents |
GC 34090 CCP 337 |
Until audited + 4 years |
|
Wage Garnishment |
Finance |
Wage or salary garnishment |
CCP 337 |
Active until garnishment is satisfied, than retain until audited + 4 years |
|
Warrant Register/Check Register |
Finance |
Record of checks issued; approved by legislative body (copy is normally retained as part of agenda packet information) |
GC 34090 |
Until audited + 2 years |
|
Workers’ Compensation Files |
Finance |
Work injury claims (including denied claims), claim files, reports, etc. |
8 CCR 10102 8 CCR 15400.2 |
Until settled + 5 years |
|
Legal Authority Abbreviations: |
||||
|
CCP Code of Civil Procedure (California) |
GC Government Code (California) |
LC Labor Code (California) |
||
|
CCR California Code of Regulations |
H&S Health and Safety Code |
PC Penal Code (California) |
||
|
CFR Code of Federal Regulations |
IRC Internal Revenue Code |
R&TC Revenue and Taxation Code (California) |
||
|
EC Elections Code (California) |
IRS Internal Revenue Service |
USC United States Code |
||
[Res. 17-18; Res. 15-16 § 2 (Exh. A)].