Records Retention
Schedule
ACCOUNTS PAYABLE RETENTION TIME TABLE
Purchase
Invoices and Vouchers 7 years and destroy providing record
has been audited
ACCOUNTS RECEIVABLE
Accounts
Receivable invoices 7
years and destroy providing record has been audited
Receipts 7
years and destroy providing record has been audited
ASSESSMENT RECORDS
Assessment
Property cards Until
superceded
Assessment Work
roll 2
years
Final
Assessment Roll Permanent
Personal
Property Blotters 7
years
BOARD OF REVIEW
Form of
Objection to Property Assessment and 7
years after the final action of the Board of Review
supporting
documentation or
the completion of appeal and destroy
Minutes of
the Board of Review 7
years and then notify the State Historical Society
Notice of
Determination of the Board of Review 7
years after the final action of the Board of Review
or
the completion of appeal and destroy
Proceedings
of the Board of Review on audio tapes 7
years after the final action of the Board of Review
or as
stenographic notes including any transcriptions or
the completion of appeal and destroy
thereof
BUDGETS
Audit
Reports Permanent
Budget Work
Sheets 3
years and Destroy
Final Budget Permanent
BOARD
Affidavits
of Publication Retain
3 years and destroy provided affidavits of
publication
of ordinance are maintained permanently
in
the Ordinance Book
Audio and
Video tapes Retain
one year and destroy or erase tape, 90 days if
made
only for the purpose of writing the minutes
General
Correspondence Minimum
period is not established, however some of
Petitions these
things should be retained permanently like petitions
Reports of
Officers and
lists of citizens serving. Other things
like reports and
Staff Notes staff
notes go a long way toward providing background
Meeting
Agendas decisions. General Correspondence is especially
difficult
Lists of
person serving on Commissions, to
quantify, it definitely depends on what it refers to. To be
Committees,
Boards, etc. safe
keep everything except obvious advertising materials
at
least three years
Minutes of
any kind Retain
permanently
Ordinance
Book Retain
permanently
Ordinances
and Resolutions Retain
permanently
ENGINEERING
Aerial
photographs Retain
until superceded and destroy
Annexation
plats Permanent
Annual
Reports Permanent
Assessor’s
Plats Permanent
Bench Mark
books Permanent
Town Maps Permanent
excavation
plans of private utilities Permanent
Field Notes Permanent
Final
Subdivision plats Permanent
House number
and address change file Permanent
Index to
maps Permanent
Permits
(include permits for the excavation of 3
years and destroy
streets by private
utility companies)
Petitions
for street and sewer systems 2
years and destroy
Preliminary
subdivision plats Retain
until superceded by the final plat and destroy
Profile and
grade books Permanent
Records of
the Plan Commission (includes minutes Permanent
of the
meetings of the board and supporting documents
ENGINEERING
submitted to
the board.
Section
corner monument logs n/a
Special
assessment calculations n/a
State
Highway Aids program records 7
years and destroy provided the record has been audited
Street
vacations and dedications, copies Retain
for active reference life and destroy
Structure
plans for municipal buildings and Retain
for the life of the structure and notify the State
bridges Historical
Society
TV Sewer
inspection records Retain
until superceded and destroy
Water, storm
and sanitary sewer main maps Permanent
FIDELITY BOND
Fidelity
Bond 5
years after bond expires and destroy
Fidelity
Bond Book 5
years after last bond entered expires and destroy
Oath of
Office 5
years after the term of office covered by the oath has
ended
and destroy
GRANTS DOCUMENTS
JOURNALS, REGISTERS
Appropriation
Journal and vouchers 15
years and destroy
General Journal 15
years and destroy
General
Ledger 15
years and notify the State Historical Society
Journal
Voucher 15
years and destroy
Receipts
Journal 15
years and destroy
Trial
Balance until
superceded and destroy
Voucher/order
register 15
years and destroy
LEGAL OPINIONS
Legal
Opinions Permanent
LICENSES
Applications
accepted and rejected:
All liquor
and beer related license applications 4
years and destroy
All other
license applications 3
years and destroy
Cat and Dog
licenses reported to
Receipts 7
years and destroy
MUNICIPAL BORROWING
Bond payment register 7 years
after bond issue expires or final payment of
outstanding
matured bonds/notes/coupons, whichever
is later, and destroy
Bond
procedure record 7
years after bond issue expires and destroy
Bond
Register
7 years after bond issue expires and destroy
Cancelled
Bonds, coupons, and promissory notes Until
audited and destroy
Certificates
of destruction 7
years after bond issue expires or final payment of
outstanding
matured bonds/notes/coupons, whichever
is
later, and destroy
PARKS
Aerial
photographs, master park plan, plats Retain
permanently
Records of
the Park Committee, including minutes Retain
permanently
Payroll
support records 2
years and destroy providing record has been audited
Supervisors
daily report of work completed 2
years and destroy
Reservation
requests 30
days and destroy. If payment receipts
are attached,
retain
7 years and destroy provided record has been audited
PAYROLL
Annual
report of Federal income tax withheld 5
years and destroy
Cancelled
payroll checks 5
years and destroy provided record has been audited
Employee
Earning records 5
years and destroy
Employee
enrollment and waiver cards 2
years after being superceded or terminated and destroy
Employer’s Wisconsin
Withholding Exemption Certificate 5
years after being superceded and destroy
Employee’s
withholding allowance certificate 5
years after being superceded and destroy
Employer’s
Annual Reconciliation of Wisconsin Income 5
years and destroy provided record has been audited
Tax withheld
from wages 5
years and destroy provided record has been audited
Federal Tax
Deposit stubs 5
years and destroy provided record has been audited
Payroll
Check Register 5
years and destroy provided record has been audited
Payroll
Distribution record 5
years and destroy provided record has been audited
PAYROLL RETENTION
TIME TABLE
Payroll
Support records 2
years and destroy provided record has been audited
Payroll
vouchers 5
years and destroy provided record has been audited
Premium due
notices 5
years and destroy provided record has been audited
Qtrly report
of Federal Income Tax withheld 5
years and destroy provided record has been audited
Quarterly
reports, payroll summary 5
years and destroy provided record has been audited
Report of
Wisconsin Income Tax withheld 5
years and destroy provided record has been audited
State’s
Quarterly report of wages paid 5
years and destroy provided record has been audited
Wage and Tax
statement, W-2 copies 5
years and destroy provided record has been audited
PUBLIC WORKS PROJECTS &
CONTRACTS
Affidavit of
organization & authority Retain
in the contract file 7 years after completion of the
project
and destroy. For unsuccessful bidders,
retain 2
years
and destroy.
As-built
tracings Retain
for the life of the project or structure and notify the
State
Historical Society
Bid Bond Retain
in the contract file 7 years after completion of the
project
and destroy. For unsuccessful bidders, retain 2
years
and destroy
Bid
tabulations 2
years and destroy
Bidders
proof of responsibility Retain
in the contract file 7 years after completion of the
project
and destroy. For unsuccessful bidders, retain 2
years
and destroy
Bids Retain
in the contract file for 7 years after completion of the
project
and destroy. For unsuccessful bidders, retain 2
years
and destroy
Blue prints
(includes residential blue prints in your Retain
until superseded by the as-built tracings and
possession) destroy;
if no as-built tracings are forthcoming retain for
the
life of the building or project and notify the State
Historical
society.
Certified
Check Retain
until the contract has been signed and return to
bidder
Contract Retain
in the contract file 7 years after completion of the
project
and destroy
Master project
files 20
years after the life of the structure and notify the State
Historical
Society
Notice to
contractors Retain
in the contract 7 years after completion of the
project
and destroy. For unsuccessful bidders, retain 2
years
and destroy
Performance
bond Retain
in the contract file 7 years after completion of the
project
and destroy
PURCHASING
Bids,
successful 7
years after the contract has expired and destroy
Bids,
unsuccessful 1
year after Purchase Order issued
Inventory of
property Retain
until superseded and destroy
Purchase
requisitions 1
year after purchase order issued
Purchase
report 7
years and destroy
Abstracts
and Certificates of Title Permanent
Deeds Permanent
Easements Permanent
Leases 7
years after termination of lease and destroy
Opinions of
title Permanent
Plats Permanent
Title
insurance policies Permanent
Vacation or
alteration of plat Permanent
SALES
Returns, schedules,
work papers, etc. 6
years
SANITATION
PROTECTION
Complaints
and follow-up reports 5
years from the date the complaint was resolved and
destroy
Food
handling and sale permits 3
years and destroy
Open air
burning permits 6
months and destroy
Public
swimming pool survey reports, campgrounds and 5
years and destroy
camping
survey reports, mobile home park survey
reports,
recreational and education camp survey reports
restaurant
and tavern survey reports, hotels, motels,
tourist
rooms, and rooming houses survey reports, retain
dairy case
and milk products reports, retail and
wholesale
food establishment reports, nursing home
survey
reports, and vending machine survey reports
STREETS
Annual
Reports Retain
permanently
Complaint
ledger 2
years and destroy
Fuel Usage
Reports 2
years after created or superseded and destroy
Heavy
equipment and vehicle inventory ledger Retain
for the life of the equipment and/or vehicle or until
the
inventory ledger is superseded and destroy
Monthly
reports 2
years and destroy
Payroll
support reports 2
years and destroy
Purchasing
records 7
years and destroy provided the record has been audited
Stock
control records 2
years after created or superseded and destroy
Street and
sidewalk maintenance and repair records 25
years and destroy
Street
operations file 2
years after created or superseded and destroy
Tree
planting, inspection, trimming and removal records 25 years and destroy
Vehicle
expense reports Retain
for the life of the vehicle and destroy
Vehicle
maintenance histories Retain
for the life of the vehicle and destroy
TAX CALCULATION
Certificates
of apportionment 3
years and destroy provided the record has been audited
Explanation
of property tax credit certification 5
years and destroy provided record has been audited
Final work
sheet for determining allowable levy 5
years and destroy provided record has been audited
General
property tax certification 5
years and destroy provided record has been audited
Personal
property tax roll Retain
15 years and notify the State Historical Society
Real
Property Tax Roll Retain
15 years and notify the State Historical Society
State shared
aid payment notices 6
years & destroy provided record has been audited.
Statement of
new special assessments 5
years and destroy provided record has been audited
Statement of
sewer service charges 5
years and destroy provided record has been audited
Statement of
Taxes Retain
final copy permanently
Tax levy
certification of the school district clerk 3
years and destroy provided record has been audited
TAX COLLECTION
Municipal
Treasurer’s Settlement 5
years and destroy provided record has been audited
Personal
Property Tax Roll 15
years and notify the State Historical Society
Receipt Stub
Book 7
years and destroy provided record has been audited
Receipts 15
years and destroy
Statement of
Taxes remaining unpaid Retain
with the tax roll
Tax
Collection Blotters Retain
until audited and destroy
Tax
Settlement Receipt 5
years and destroy provided the record has been audited
TREASURER’S RECORDS
All receipts 7
years
Bank
credit/debit notices 1
year after audit and destroy
Bank
reconciliations 7
years and destroy
Bank statements 7
years and destroy
Cancelled
order checks 15
years and destroy
Cashbook 15
years and destroy
Check
register 7
years and destroy
Duplicate
Deposit tickets 1
year after audit and destroy
Investment
records 7
years and destroy
Lists of
outstanding checks 7
years and destroy
VOTERS, CAMPAIGN
ELECTION RECORDS
Active
registration cards Retain
the active file as long as current
Applications
for absentee ballots 90
days after the election and destroy provided applications
for
federal elections are retained 22 months and destroy
Ballots,
voting machine records, tally sheets
Inspector
Statement of Defective & Challenged
ballots –
Federal Elections Retain
for 22 months and destroy
Campaign
Financial Reports (EB-2) 6 years and
destroy
Campaign
Registration Statements (EB-1) 6
years and destroy
Cancelled
registration cards 4
years after cancellation and destroy
Election
Notices (Towns) 1
year after the date of the election and destroy
If
the election is contested, retain one year after the contest
has
been settled and destroy
Inspectors
Statement of Defective and challenged
ballots –
Local Elections 90
days after the election and destroy
Nomination
papers 90
days after the election and destroy
Paper
ballots and voting machine recorders-
Local
Elections 90
days after the election and destroy. Voting machine recorders
may be re-activated 14 days following a primary or 60
days following a spring or general election
Poll list
and Registry list 2
years after a non-partisan primary or election, 4 years after
a
partisan primary or election
Tally
sheets-Local elections 90
days after the election and destroy
Work permits Until
the child turns 21 years of age.