

Purpose
The purpose of this Policy is to ensure that necessary records and documents are adequately protected and maintained and to ensure that records that are no longer needed by the Humane Society of Sarasota County (HSSC) or are of no value are discarded at the proper time. This Policy is also for the purpose of aiding employees of HSSC in understanding their obligations in retaining electronic documents—including email, Web files, text files, sound and movie files, PDF documents, and all Microsoft Office or other formatted files.
Policy
This Policy represents the Humane Society of Sarasota County’s policy regarding the retention and disposal of records and the retention and disposal of electronic documents.
Administration
Attached as Appendix A is a Record Retention Schedule that is approved as the initial maintenance, retention and disposal schedule for physical records of the HSSC and the retention and disposal of electronic documents. The Executive Director (the “Administrator”) is the officer in charge of the administration of this Policy and the implementation of processes and procedures to ensure that the Record Retention Schedule is followed. The Administrator is also authorized to: make modifications to the Record Retention Schedule from time to time to ensure that it is in compliance with local, state, and federal laws and includes the appropriate document and record categories for HSSC; monitor local, state, and federal laws affecting record retention; annually review the record retention and disposal program; and monitor compliance with this Policy.
Suspension of Record Disposal in Event of Litigation or Claims
In the event HSSC is served with any subpoena or request for documents or any employee becomes aware of a governmental investigation or audit concerning HSSC or the commencement of any litigation against or concerning HSSC, such employee shall inform the Administrator and any further disposal of documents shall be suspended until such time as the Administrator, with the advice of counsel, determines otherwise. The Administrator shall take such steps as is necessary to promptly inform all staff of any suspension in the further disposal of documents.
Applicability
This Policy applies to all physical records generated in the course of HSSC’s operation, including both original documents and reproductions. It also applies to the electronic documents described above. This Policy was approved by the HSSC Board of Directors on July 1, 2014, and revised on November 6, 2018.
APPENDIX A—Record Retention Schedule
The Record Retention Schedule is organized as follows:
A. Accounting & Finance
Record Type | Retention Period |
Accounts Payable ledgers and schedules
|
7 years
|
Accounts Receivable ledgers and schedules |
7 years
|
Annual Audit Reports and Financial Statements | Permanent |
Annual Audit Records, including work papers and other documents that relate to the audit | 7 years after audit |
Annual Plans and Budgets | 2 years |
Bank Statements and Cancelled Checks | 7 years |
Employee Expense Reports |
7 years
|
General Ledgers | Permanent |
Interim Financial Statements | 7 years |
Notes Receivable ledgers and schedules | 7 years |
Investment Records | 7 years after sale of investment |
Credit card records (documents showing customer credit card number) | 2 years |
Credit card record retention and destruction:
B. Contracts
Record Type | Retention Period |
Contracts and Related Correspondence | 7 years after expiration or termination (including any proposal that resulted in the contract and all other supportive documentation) |
C. Corporate Records
Record Type | Retention Period |
Corporate Records (Signed minutes of the Board and all committees, corporate seals, articles of incorporation, bylaws, annual corporate reports) | Permanent |
D. Correspondence & Internal Memoranda
General Principle: Most correspondence and internal memoranda should be retained for the same period as the document they pertain to or support. For instance, a letter pertaining to a particular contract would be retained as long as the contract (7 years after expiration). It is recommended that records that support a particular project be kept with the project and take on the retention time of that particular project file.
Correspondence or memoranda that do not pertain to documents having a prescribed retention period should generally be discarded sooner. These may be divided into two general categories:
1. Those pertaining to routine matters and having no significant, lasting consequences should be discarded within 2 years. Some examples include:
Please note that copies of interoffice correspondence and documents where a copy will be in the originating department file should be read and destroyed, unless that information provides reference to or direction to other documents and must be kept for project traceability.
2. Those pertaining to non-routine matters or having significant lasting consequences should generally be retained permanently.
E. Electronic Documents
1. Electronic Mail: Not all email needs to be retained, depending on the subject matter.
2. Electronic Documents: Including Microsoft Office Suite and PDF files. Retention depends on the subject matter.
3. Web Page Files: Internet Cookies
HSSC does not automatically delete electronic files beyond the dates specified in this Policy. It is the responsibility of all staff to adhere to the guidelines specified in this policy.
All electronic files on HSSC’s server are backed up on a separate server housed in a separate building on the campus. This backup is a safeguard to retrieve lost information within a one-year retrieval period should documents on the network experience problems. The digital backup copy is considered a safeguard for the record retention system of the HSSC but is not considered an official repository of HSSC records.
In certain cases a document will be maintained in both paper and electronic form. In such cases the official document will be the electronic document.
F.Grant Records
Record Type | Retention Period |
Original grant proposal
|
7 years after completion of grant period
|
Grant agreement and subsequent modifications, if applicable
|
7 years after completion of grant period
|
All requested IRS/grantee correspondence including determination letters and “no change” in exempt status letters
|
7 years after completion of grant period
|
Final grantee reports, both financial and narrative
|
7 years after completion of grant period
|
All evidence of returned grant funds
|
7 years after completion of grant period
|
All pertinent formal correspondence including opinion letters of counsel
|
7 years after completion of grant period
|
Report assessment forms
|
7 years after completion of grant period
|
Documentation relating to grantee evidence of invoices and matching or challenge grants that would support grantee
compliance with the grant agreement
|
7 years after completion of grant period
|
Pre-grant inquiry forms and other documentation for expenditure responsibility grants
|
7 years after completion of grant period
|
Grantee work product produced with the grant funds
|
7 years after completion of grant period
|
G. Insurance Records
Record Type | Retention Period |
Annual Loss Summaries |
10 years
|
Audits and Adjustments |
3 years after final adjustment
|
Certificates Issued to HSSC | Permanent |
Claims Files (including correspondence, medical records, injury documentation, etc.) | Permanent |
Group Insurance Plans—Active Employees | Until Plan is amended or terminated |
Inspections | 3 years |
Insurance Policies (including expired policies) | Permanent |
Journal Entry Support Data | 7 years |
Loss Runs | 10 years |
Releases and Settlements | 25 years |
H. Legal Files
Record Type | Retention Period |
Legal Memoranda and Opinions (including all subject matter files) | 7 years after close of matter |
Litigation Files | 1 year after expiration of appeals or time for filing appeals |
Court Orders | Permanent |
Requests for Departure from Records Retention Plan | 10 years |
I. Miscellaneous
Record Type | Retention Period |
Consultant's Reports |
2 years
|
Material of Historical Value (including pictures, publications) | Permanent |
Policy and Procedures Manuals – Original | Current version with revision history |
Policy and Procedures Manuals - Copies | Retain current version only |
Annual Reports | Permanent |
J. Payroll Documents
Record Type | Retention Period |
Employee Deduction Authorizations
|
4 years after termination |
Payroll Deductions | Termination + 7 years |
W-2 and W-4 Forms | Termination + 7 years |
Garnishments, Assignments, Attachments | Termination + 7 years |
Labor Distribution Cost Records | 7 years |
Payroll Registers (gross and net) | 7 years |
Time Cards/Sheets |
2 years
|
Unclaimed Wage Records | 6 years |
K. Pension Documents & Supporting Employee Data
General Principle: Pension documents and supporting employee data shall be kept in such a manner that HSSC can establish at all times whether or not any pension is payable to any person and if so the amount of such pension.
Record Type | Retention Period |
Retirement and Pension Records | Permanent |
L. Personnel Records
Record Type | Retention Period |
Retirement and Pension Records | Permanent |
Commissions/Bonuses/Incentives/Awards |
7 years
|
EEO I /EEO 2 Employer Information Reports | 2 years after superseded or filing (whichever is longer) |
Employee Earnings Records | Separation + 7 years |
Employee Handbooks | 1 copy kept permanently |
Employee Medical Records | Separation + 7 years |
Employee Personnel Records (including individual attendance records, application forms, job or status change records, performance evaluations, termination papers, withholding information, garnishments, test results, training and qualification records) | 7 years after separation |
Employment Contracts—Individual | 7 years after separation |
Employment Records | 3 years from date of hiring decision |
Employment Records—All Non-Hired Applicants (including all applications and resumes whether solicited or unsolicited, results of post offer, pre-employment physicals, results of background investigations, if any, related correspondence) | 2 years |
Job Descriptions | 3 years after superseded |
Personnel Count Records | 3 years |
Forms I-9 | 3 years after hiring, or 1 year after separation if later |
M. Property Records
Record Type | Retention Period |
Correspondence, Property Deeds, Assessments, Licenses, Rights of Way | Permanent |
Original Purchase/Sale/Lease Agreement | Permanent |
Property Insurance Policies | Permanent |
N. Tax Records
General Principle: Donors Forum must keep books of account or records as are sufficient to establish amount of gross income, deductions, credits, or other matters required to be shown in any such return.
These documents and records shall be kept for as long as the contents thereof may become material in the administration of federal, state, and local income, franchise, and property tax laws.
Record Type | Retention Period |
Tax-Exemption Documents and Related Correspondence | Permanent |
IRS Rulings | Permanent |
Excise Tax Records | 7 years |
Payroll Tax Records | 7 years |
Tax Bills, Receipts, Statements | 7 years |
Tax Returns (Income, Property) | Permanent |
Tax Work Paper Packages - Originals |
7 years
|
Sales/Use Tax Records | 7 years |
Annual Information Returns - Federal and State | Permanent |
IRS or other Government Audit Records | Permanent |
O. Contribution Records
Record Type | Retention Period |
Records of Contributions | Permanent |
Humane Society of Sarasota County’s or other documents evidencing terms of gifts | Permanent |
P. Program & Service Records
Record Type | Retention Period |
Adoption Records | Permanent |
Research & Publications | At Executive Director's Discretion |
Q. Fiscal Sponsor Project Records
Record Type | Retention Period |
Sponsorship Agreements | Permanent |
APPENDIX B—Record Retention Summary
The following is a guideline for ease of use only. For specifics, and other time frames not specified, please see Appendix A.
Permanent Retention:
Retention for 7 Years: