Both agencies and local churches
may find the records retention schedule shown below to
be a help in determining when files are needed and when they should be
transferred to the PCA Historical Center. The schedule is based on normal
management practice, except where records might have permanent documentary
value to record the work of the PCA.
It is important that administrators and office personnel
have ready access to needed files. It also is vital to clear away unneeded
files that hamper efficiency. Continual interfiling in a dated system
or filling boxes or cabinets with unused materials is poor stewardship
of time and energy.
We suggest that non-computerized files be transferred
to the Historical Center if you refer to them less than three or four
times a year. Send a request for records transfer to the office of the
Stated Clerk. The transfer will be handled as soon as is possible.
Hard copies of electronic files are preferable to
disks or other electronic formats. This is because the Center may not
have the needed means of retrieval and because electronic storage media
are notoriously fragile. Important records should always be backed up
on paper.
If possible, records awaiting transfer should be
kept in the cabinets or boxes in their original order.� Give each
box a number and carefully label the outside of each box with a designation
of what is inside, to help the Centers staff as they receive the
shipment.� Prepare a box-by-box content list, send one copy to the Historical
Center, and keep one copy in your files.� If a box is lost in shipment,
this list will be invaluable.
As records are received and accessioned in St. Louis
an initial inventory is prepared. You will receive a copy of this preliminary
inventory. Keep this list until you receive the final inventory listing,
which will give a complete description of each file and its location.
Listings that contain no sensitive materials may be posted to the Internet
at the Historical Centers web page (www.pcanet.org/history),
for your added convenience.
Priority is given to processing of agency records for which the Center
has received a processing assessment. Other records are stored in their
original order in acid-free boxes for processing as time and funds permit. Reference requests may be made on processed or unprocessed
collections by authorized personnel.
To access files refer to your inventory or describe what is needed by
letter, telephone or email. Note whether you need information, copies
or originals and your time-requirement, if any.
Remember that access to some files is restricted
by that department, and all personnel records are restricted for a defined
period of time. Have the department directors written authorization
sent to the Center if access to restricted files is involved.
In Review:
1. Age:� Records over five years old generally will
not be needed and can be sent to the PCA Historical Center.
2. Original Order:� Remove records from cabinets
& place in shipping boxes while maintaining original order.�
3. Markings:� Number and mark outside of boxes with
content summary.
4. Packing List:� Keep a
list of the contents for your files and send a copy on to the Historical
Center.
5. Feedback:� File the temporary and permanent inventories
as you receive them.
6. Access:� Use the Historical Center to access
materials as needed. Reference your filed inventory lists or use the
search engine on the Historical Center's web page to locate needed items,
and then request materials as needed from the Historical Center..
7. Safety:� When making copies, always purchase
and use acid-free paper. It costs no more and will last far longer.
Records Retention
Schedule
|
[P = Permanent; O
= Optional; Numbers = Years] |
|
Accounts Payable/Receivable |
P |
Donor Records |
P |
Balance Sheets |
P |
Drafts Paid |
8 |
Bank Statements/Reconciliations |
P |
Estimates/Projections |
P |
Budget Work Sheets |
P |
Expense Reports* |
5 |
Cash Receipts/Disbursements |
P |
Financial Statements (cert.) |
P |
Cash Sales Slips |
3 |
Financial Statements (period) |
P |
Cash Slips |
3 |
Fixed Capital Records |
P |
Check Records* |
7 |
General Journal/Supporting Records |
P |
Check Register |
10 |
General Ledger |
P |
Checks, Voucher |
6 |
Payroll Register |
P |
Checks, Warrant |
P |
Property Records |
P |
Correspondence, Accounting |
P |
Trial Balance Sheets |
P |
Cost Account Records |
P |
|
|
[*Reviewed
and selected sample saved as permanent record of accounting methods
and events within organization.] |
|
Audit Reports/Documentation |
P |
Research/Development |
P |
Correspondence (all types) |
P |
System/Procedure Records |
P |
Inventory |
O |
Telegram/Telephone Records |
P |
Marketing/Advertising |
P |
Purchasing |
O |
Corporate and Denominational |
Annual Reports |
P |
Incorporation Records |
p |
Appropriations |
P |
Meeting Dockets and Minutes |
P |
Capital Stock Records |
P |
Policy Statements and Handbooks |
P |
Charters, Constitution, Bylaws |
P |
Publications (sample copy of each) |
P |
Amendments |
P |
Research/Reports/Notes |
P |
Contracts |
P |
Sermons/Speeches |
P |
Election Records |
O |
|
|
|
Affidavits |
P |
Copyrights/Trademarks |
P |
Charters |
P |
Mortgages |
O |
Claims/Litigation |
P |
|
|
|
Accident Reports and Claims |
P |
Employee Earnings and Paychecks |
P |
Applications for Employment |
P |
Employee Service Records |
P |
Attendance Records |
6 |
Evaluations |
O |
Claims for Hospital/Health/Life |
P |
Field Reports |
P |
Correspondence |
P |
Withholding Tax Information |
8 |
Disability/Sickness Benefits |
8* |
Workmens Compensation |
10 |
Employee Allowances/Expenses |
|
|
|
[*Some reports
optional or duplications.] |
|