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))
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[1].
[1]
Editor's Note: Attachment A Request for Destruction of Obsolete Records is included as an attachment to this title.
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))
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.
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.)
(Government Code Section 34090; (Secretary of State Local Government Records Management Guidelines; The Secretary of State recommends that general ledgers be permanently retained; Code of Civil Procedure Section 337.) Published articles show retention periods of four to seven years as typical; Res. 15-16 § 2 (Exh. A))
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))
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))
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))
A. 
The district shall retain original contracts for four years after the end of the contracts.
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; Code of Civil Procedure Section 337.15.) [Res. 15-16 § 2 (Exh. A))
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))
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))
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))
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))
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.
RECORDS RETENTION SCHEDULE
Type of Record
Category
Description or Example of Record
Legal Authority
Minimum Legal Retention Period
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
Accidents/Damage to District Property
Administration
Risk management administration
GC 34090
CCP 337.15
10 years
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
26 CFR 31.6001-1(e)(2)
Sec. of State Local Gov't. Records Mgmt. Guidelines
Until audited + 4 years
Expense reimbursements to employees and officers, travel expense reimbursements or travel compensation
GC 60201(d)(12)
7 years after date of payment
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
26 CFR 31.6001-1(e)(2)
Sec. of State Local Gov't. Records Mgmt. Guidelines
Until audited + 4 years
Affidavits of Publication/Posting
Administration
Legal notices for public hearings, publication of ordinances, etc.
GC 34090
2 years
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
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
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
Agreements
(see also Contracts)
Administration
Original contracts and agreements and back-up materials, including leases, license agreements, service/maintenance contracts, etc.
CCP 337, 337.2, 343
4 years after termination/completion
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
Annexations/Reorganizations
Development
Notices, resolutions, certificates of completion
GC 34090, 60201(d)(1)
Permanent
Annual Financial Report
Finance
May include independent auditor analysis
GC 34090
Sec. of State Local Gov't. Records Mgmt. Guidelines
Until audited + 7 years
Appraisals
Development
For real property owned by district – Not a public record until real estate transaction is complete
GC 6254(h), 34090
2 years
Articles of Incorporation
Administration
GC 34090, 60201
Permanent
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)
Audit Hearing or Review
Finance
Documentation created and/or received in connection with an audit hearing or review
GC 34090
2 years
Backflow Test Reports
Public Works
Reports of testing and maintenance – water supply
17 CCR 7605
3 years
Bank Account Reconciliations
Finance
Bank statements, receipts, certificates of deposit, etc.
26 CFR 31.6001-1(e)(2)
4 years
Sec. of State Guidelines – recommended retention: until audited + 5 years
Bids, Successful
Development
Includes plan and specifications, notices/affidavits
GC 34090
CCP 337, 337.1
4 years
Bids, Unsuccessful
Development
Unsuccessful bid packages only
GC 34090, 60201
2 years
Billing records
Finance
Utility bill stubs – submitted with payment
GC 34090
Current + 2 years
Bonds
Finance
Authorization/public hearing records/prospectus/proposals/certificates/notices (transcripts)/registers/statements
CCP 337.5
Upon cancellation, redemption, or maturity + 10 years
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
Bonds – Paid/Cancelled
Finance
Paid or cancelled bonds, warrant certificates, interest coupons
CCP 337.5
10 years
Bonds – Unsold
Finance
Unsold bonds
GC 34090, 43900 et seq.
2 years (specific requirements for disposal of unused bonds)
Bonds – Final
Finance
Final bond documentation, monthly statement of transactions, supporting documents
CCP 337.5
Upon cancellation or maturity + 10 years
Bonds, Development
Finance
Housing, industrial development
CCP 337.5
Upon cancellation or maturity + 10 years
Bonds, Surety
Finance
Documentation created and/or received in connection with the performance of work/services for the district
CCP 337
4 years
Brochures/Publications
Administration
Retain selected documents only for historic value
GC 34090
2 years
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
California – OSHA
Administration
Personnel – logs, supplementary record, annual summary (federal and state – California OSHA)
LC 6410
8 CCR 14307
5 years
California State Tax Records
Finance
Forms filed annually, quarterly and year-end reports
R&TC 19530, 19704
6 years
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)
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)
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
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
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
26 CFR 31.6001-1(e)(2)
Until audited + 4 years
Sec. of State Guidelines recommends until audited + 5 years
Citizen Feedback
Administration
General correspondence
GC 34090
2 years
Claims Against the District
Administration
Paid/denied
GC 25105.5, 60201(d)(4)
Until settled + 5 years (may be microfilmed after 3 years)
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.
GC 60200 – 60203
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).
Collective Bargaining Agreements
Administration
29 CFR 516.5
Current + 3 years
Complaints – Customer Complaints – Water Quality, Water Outages
Administration
Customer complaints regarding water quality – odor, taste, appearance; or water outages
40 CFR 122.41(j)(2)
22 CCR 64470
5 years
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
Comprehensive Annual Financial Reports (CAFR)
Finance
Finance
GC 34090
CCP 337
Until audited + 4 years
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
Contracts (see also Agreements)
Administration
Original contracts and agreements and back-up materials, including leases, service/maintenance contracts, etc.
CCP 337, 337.2, 343
4 years after termination/completion
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
Correspondence
Administration
General correspondence, including letters and email; various files, not otherwise specifically covered by the retention schedule
GC 34090
2 years
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
Deeds, Real Property
Development
File with recorded documents; originals may not be destroyed
GC 34090, 60201(d)
Permanent
Deferred Compensation Reports
Finance
Finance – pension/retirement funds
29 CFR 516.5, 1627.3
3 years
Demographic Statistical Data
Administration
GC 34090
Current + 2 years
DMV Driver's Records Reports (DMV Pull-Notice System)
Administration
Motor vehicle pulls – personnel record – not a public record
GC 36254(c), 4090
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
Easements, Real Property
Development
File with recorded documents; originals may not be destroyed
GC 34090
Permanent
EEOC Records (Equal Employment Opportunity Commission)
Human Resources
Records, reports showing compliance with federal equal employment requirements (EEO-4 reports, etc.)
29 CFR 1602.30
3 years
Election – Administrative Documents
Administration
Not ballot cards or absentee voter lists/applications
GC 34090
2 years
Election – Affidavit Index
Administration
Voter registration index
EC 17001
5 years
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
EC 17302, 17306, 17505
6 months
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
Election – Ballots – Prop. 218 (Assessment Districts)
Administration
Ballots – property related fees (assessment ballot proceeding)
GC 53755.5(b)(4)
2 years
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
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
Election – Nomination Documents – Successful
Administration
All nomination documents and signatures in lieu of filing petitions
EC 17100
Until term expires + 4 years
Election – Nomination Documents – Unsuccessful
Administration
GC 81009(b)
5 years
Election Petitions – Initiative/Recall/Referendum, Charter Amendments
Administration
Not a public record – documents resulting in an election – retention is from election certification
EC 17200, 17400
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
EC 17200, 17400
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
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
EC 17000, 17001
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.
GC 60200 – 60203
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.)
29 USC 1027
11 CCR 560
28 CCR 1300.85.1
29 CFR 1627.3(b)(2)
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
GC 6254(c), 12946
While current + 2 years
Employee Information, General
Administration
Name, address, date of birth, occupation
GC 12946
29 CFR 1627.3
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)
29 CFR 1910.1020
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)
29 CFR 1627.3
GC 12946
Length of employment + 3 years
Employee Programs
Administration
Includes EAP and recognition
GC 12946, 34090
Current + 2 years
Employee Recruitment
Administration
Alternate lists/logs, ethnicity disclosures, examination materials, examination answer sheets, job bulletins
GC 12946, 34090
29 CFR 1602 et seq.
29 CFR 1627.3
Current + 2 years
Employee Reports
Administration
Employee statistics, benefit activity, liability loss
GC 34090
Current + 2 years
Employee Rights – General
Administration
GC 12946
29 CFR 1602.31
Length of employment + 2 years
Employment Agreements – At-Will Employees; Temporary Employees
Human Resources
Original agreements/contracts for at-will employees or temporary employees
CCP 337, 343
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
GC 12946, 34090
29 CFR 1627.3(b)(1)(i)
2 years
Employment Eligibility Verification (I-9 Forms)
Administration
Federal Immigration and Nationality Act; Immigration Reform/Control Act 1986
8 USC 1324a (b)(3)
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
GC 12946, 34090
29 CFR 516.6
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
GC 12946, 34090
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
29 USC 1027, 1059
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
29 CFR 825.500
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
29 USC 436
26 CFR 31.6001.1-4
26 CFR 31.6001-1(e)
29 CFR 516.5 – 516.6
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
GC 34090, 60201(d)(10)
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
24 CFR 85.42
24 CFR 570.502
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
29 CFR 1904.44
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
29 CFR 1627.3
While current + 3 years
Lease Agreement
Administration
Property or equipment
CCP 337, 337.2, 343
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
GC 34090, 60201(d)(3)
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
29 USC 1113
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
29 CFR 1904.2 – 1904.6
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
29 CFR 516.6(c)
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
29 CFR 516.5
GC 60201(d)(12)
7 years from date of last entry
Payroll Registers
Finance
Payroll registers, payroll reports
29 CFR 516.5(a)
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
29 CFR Part 516.6
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
29 USC 1027
6 years
PERS Employee Benefit Plan – original document or copies
29 CFR 1627.3(b)(2)
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
29 CFR 1627.3
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"
GC 34090, 54953.5(b)
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
GC 53160, 53161
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
GC 34090, 60201(d)(10)
Permanent
Records Retention Schedules
Administration
GC 34090
Current + 2 years
Recruitments and Selection
Administration
Records relating to hiring, promotion, selection for training
29 CFR 1627.3
3 years
Resolutions
Administration
Vital records
GC 34090, 60201
Permanent
Returned Checks
Finance
Adjustments – NSF, etc. (not district checks)
GC 34090
CCP 337, 343
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.
26 USC 3301 – 3311
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. 15-16 § 2 (Exh. A); Res. 17-18)