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It also prescribes destruction and preservation methods such as shredding, recycling, or sending documents to state archives, and indicates the responsible record administrator (e.g., BM or HR) for each record type.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/records-retention-schedule-destruction-and-preservation-guidance/302739/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/records-retention-schedule-destruction-and-preservation-guidance/302739.png","ImageObject",442,249,{"name":88,"@type":89},"eBook King","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What should employees do when they have questions about record retention?","Question",{"text":108,"@type":109},"Refer specific record retention questions to the district's legal counsel or accountant, and do not treat the schedule as legal advice.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are Accounts Payable check records handled at the end of the retention period?",{"text":113,"@type":109},"Shred documents containing account numbers and recycle remaining documents after the stated retention period (with a note about eligible monthly reports).",{"name":115,"@type":106,"acceptedAnswer":116},"Where should Audit Reports be sent after the retention period?",{"text":117,"@type":109},"Send audit documentation to State Archives after the retention period is reached.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302739,1790014005,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":15,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":79},962088006270,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","Disclaimer:The retention schedule below is not all inclusive.Specific questions concerning record retention should be referred to the district's legal counsel or accountantas oppropriote.This document should not be considered as legal advice and is not intended as a substitute for the advice of your board's legal counsel.  \n# RECORDS RETENTION SCHEDULE\n\n\n| Type of Report   | Description   | Retention Period   | Destruction/Preservation  \u003Cbr>Method   | Record Admin   |\n| --- | --- | --- | --- | --- |\n| Accounts Payable   | Check Stubs;Check Register;Cancelled Checks;Duplicate Deposit Slips;  \u003Cbr>Financial Software Reports Posting Checks;Invoices and Billings;Journal  \u003Cbr>Entries   | 6 Years After CFY(Note:Monthly Reports  \u003Cbr>Containing Information That Will be  \u003Cbr>Printed on a Year-End Report May be  \u003Cbr>Destroyed 5 Years After CFY)   | Shred Documents with Account  \u003Cbr>Numbers;Recycle Remaining  \u003Cbr>Documents   | BM   |\n| Accounts Payable   | Property   | Keep Records Until the Period of  \u003Cbr>Limitations Expires for the Year in Which  \u003Cbr>You Dispose of the Property   | Shred Documents with Account  \u003Cbr>Numbers;Recycle Remaining  \u003Cbr>Documents   | BM   |\n| Accounts Receivable   | Billing Records;Journal Entries;Receipt Books;Records of Delinquent  \u003Cbr>Accounts/Collections;Records of Local,State,Federal,and Grant Funds  \u003Cbr>Received;Revenue Report   | 5Years After CFY   | Shred Documents with Account  \u003Cbr>Numbers;Recycle Remaining  \u003Cbr>Documents   | BM   |\n| Audit Reports   | External Independent &State Auditor Reports;Internal Audit Reports  \u003Cbr>Documentation of Auditing or Review Procedures Applied,Evidence  \u003Cbr>Obtained,and Conclusions Reached   | 5Years After CFY   | Send to State Archives   | BM   |\n| Bank Records   | ACH Notices;Annual Interest Statements(1099-INT);Bank Account  \u003Cbr>Agreements/Signature Card Copies;Bank Loan Agreements;Bank  \u003Cbr>Reconciliations;Bank Statements for All funds;Certificates of Deposit;  \u003Cbr>Deposit Books;,Pledged Collateral/Letters of Credit -Current &Expired;  \u003Cbr>Savings Books   | 5 Years After CFY   | Shred   | BM   |\n| Benefit Records(Excluding  \u003Cbr>Leaves)   | 403b Annuity Billings/Payment Confirmation   | 5 Years After Separation   | Shred   | BM   |\n| Benefit Records(Excluding  \u003Cbr>Leaves)   | Certificates of Insurance   | 6Years After Final Action   | Shred   | BM   |\n| Benefit Records (Excluding  \u003Cbr>Leaves)   | Benefit Bill (e.g.,BCBS,AFLAC,Etc.)   | 6 Years After Plan Year   | Shred   | BM   |\n| Benefit Records(Excluding  \u003Cbr>Leaves)   | COBRA Forms   | 6 Years After Final Action   | Shred   | BM   |\n| Benefit Records (Excluding  \u003Cbr>Leaves)   | COBRA Payments   | 7 Years After Final Action   | Shred   | BM   |\n| Benefit Records(Excluding  \u003Cbr>Leaves)   | Flex Benefit,125/Cafeteria Plan Application Form   | 5Years After Separation   | Shred   | BM   |\n\nRECORDS RETENTION SCHEDULE  \n\n| Type of Report   | Description   | Retention Period   | Destruction/Preservation  \u003Cbr>Method   | Record Admin   |\n| --- | --- | --- | --- | --- |\n| Benefit Records(Excluding  \u003Cbr>Leaves)   | Flex Benefit,125/Cafeteria Plan Billings   | 6 Years After Plan's Termination   | Shred   | BM   |\n| Benefit Records (Excluding  \u003Cbr>Leaves)   | Insurance Applications(Medical,Vision,AFLAC,Dental,Etc.)   | 5 Years After Separation   | Shred   | BM or HR   |\n| Benefit Records(Excluding  \u003Cbr>Leaves)   | Insurance Monthly Statements   | 6 Years from Date Paid   | Shred   | BM or HR   |\n| Benefit Records(Excluding  \u003Cbr>Leaves)   | Leave Balance Reports(Also see Leave Records Section)   | 3 Years From Date of Creation   | Shred   | BM or HR   |\n| Benefit Records(Excluding  \u003Cbr>Leaves)   | PERS Defined Benefit Retirement Membership Application (SFN 2561)   | 1 Year After Separation   | Contact PERS to Ensure Info is on  \u003Cbr>File,Then Shred   | BM   |\n| Benefit Records(Excluding  \u003Cbr>Leaves)   | PERS Designation of Beneficiary or Group Retirement Plan(SFN 25060)   | 1 Year After Separation   | Contact PERS to Ensure Inf","cbCaiaR3RMebdWSh","https://ap.wps.com/l/cbCaiaR3RMebdWSh","pdf",5954771,"English","# RECORDS RETENTION SCHEDULE\n## Retention by record type\n## Destruction and preservation methods","[{\"question\":\"What should employees do when they have questions about record retention?\",\"answer\":\"Refer specific record retention questions to the district's legal counsel or accountant, and do not treat the schedule as legal advice.\"},{\"question\":\"How are Accounts Payable check records handled at the end of the retention period?\",\"answer\":\"Shred documents containing account numbers and recycle remaining documents after the stated retention period (with a note about eligible monthly reports).\"},{\"question\":\"Where should Audit Reports be sent after the retention period?\",\"answer\":\"Send audit documentation to State Archives after the retention period is reached.\"}]","RECORDS RETENTION SCHEDULE - Destruction and preservation guidance | PDF",1789796456]