HomeMy WebLinkAboutR-8122 Authorizing Retention Schedules For Certain Financial And Personnel RecordsRESOLUTION NO. 8122 (1993 SERIES)
A RESOLUTION OF THE COUNCIL OF THE CITY OF SAN LUIS OBISPO
AUTHORIZING RETENTION SCHEDULES FOR CERTAIN
FINANCIAL AND PERSONNEL RECORDS
WHEREAS, the keeping of certain financial and personnel records is not necessary
after a certain period of time for the effective and efficient operation of the Finance and
Personnel Departments; and
WHEREAS, Section 34090, et seq., of the Government Code of the State of
California provides a procedure whereby any city record which has served its purpose and
is no longer required maybe destroyed as long as the destruction of said records will not
interfere with the services and functions of the City.
NOW, THEREFORE, the Council of the City of San Luis Obispo finds and resolves
as follows:
SECTION 1. The Records Retention Policy attached hereto (Exhibit A) is hereby
adopted. In accordance with the provisions of said policy, the record retention schedule
shall be implemented on an ongoing basis without further action by the Council.
SECTION 2. The provisions of Section 1 above do not authorize the destruction of:
a. Records affecting the title to real property or liens thereon
b. Court records
C. Records required to be kept by statute
d. Records less than two (2) years old
e. Minutes, ordinances, or resolutions of the City Council of the City of San Luis
Obispo or of any City Board, Committee or Commission.
SECTION 3. Notwithstanding the provisions of Section 2, duplicates of original
records may be destroyed if they are no longer required.
SECTION 4. The term "records" as used herein shall include all publications,
documents, instruments, books, papers, and electronic media.
R-8122
Upon motion of Council Member Settle , seconded by
Council Member Roalman , and on the following roll call vote:
AYES: Council Members Settle, Roalman, and Mayor Pinard
NOES: Council Member Romero
ABSENT: Council Member Rappa
the foregoing resolution was adopted this 16th day of February 1993.
Mayor PdgI Pinard
ATTEST:
Cityy/Clerk, iane Gladwell
By• Kim Con on, Assistant City Clerk
Director of Finance
Personnei Director
RECORDS RETENTION POLICY
This records retention policy was adopted by the Council on February 16, 1993 and becomes
effective immediately. The policy sets forth guidelines and procedures pertaining to the
retention, purge, and destruction of City records maintained by the Finance and Personnel
Departments. Additionally, this policy includes records retention schedules and the state
and federal codes and statues pertaining to fiscal and personnel records retention.
RECORDS RETENTION
Records retention requirements have been identified for the Finance and Personnel
Departments. Record series (groups of logically related documents) are titled for simplified
records identification. Each record series has been evaluated based upon its administrative,
operational, fiscal, legal and historical value to determine the appropriate retention period.
This evaluation has resulted in the adopted records retention schedule. For each record
series the schedule identifies the following. -
Record Description. Identifies the type of record to be retained..
■ Office of Record. Indicates the Department which holds the official copy of the
record series.
■ Disposition of Record. Tracks the record from office area to inactive area or to
microfilming.
■ Legal Authority. Identifies relevant state and federal codes and statutes.
■ Retention Period. Establishes the period of time which the documents must be
retained.
The retention period is indicated by alphanumeric retention codes. The retention codes are
used to indicate when the retention period begins and the length of time the record must
be maintained. The retention code has two components:
The alpha code represents when the retention period begins
Au After audit
T Termination of employment or term of document
P Permanent
CD Closing date of recruitment
The numeric code represents the length of time in years that records must be kept after the
retention period begins
For example, a retention code of Au+3 means that a record's retention period begins after
completion of the audit and must be kept for three years thereafter.
RECORDSPURGE
Most finance and personnel records are filed chronologically by year, which facilitates
records purge for destruction. At least annually, each Department is responsible for
reviewing all records listed on their schedule. All records which have reached the end of
their retention period are to be destroyed.
In the case of State grants, care should be exercised to ensure that records are maintained
based on the retention period following the completion of the granting agency's audit rather
than the City's. This is not a concern for Federal grants as they are included in the City's
Single Audit Act reports, which are prepared concurrently with the City's general purpose
financial statements.
APPROVALS
All original records to be destroyed must be listed and approved by the responsible
Department Head, and approved by the City Attorney prior to their destruction.
RECORDS DESTRUCTION
The City has identified that recycling the paper produced from the destruction of these
records is the most appropriate method of disposal. Accordingly, although the specific
method used for destruction shall be at the discretion of the Department Head, it shall
reflect a method of destruction that recycles any paper products and avoids the use of
sanitary landfill sites.
The approved listing of the destroyed documents shall be filed in the Office of the City
Clerk.
RECORDS RETENTION SCHEDULE — FINANCE
RETENTION/DISPOSITION
Office Inactive Micro- Total Legal
Record Series Area Area Film Retention Authority
Accounts Payable
Bank Statements
Purchase Order File
Accounts Payable supporting
documentation (voucher, invoice,
purchase order)
Open Payables Report
Encumbrance Report
Warrant Register
Annual Vendor Detail
1099 Tax Information
& Returns
Accounts Receivable
Invoices
Cash Receipts
Journal Entries
Revenue Backup
Business Tax Customer F-ides
Business Tax Subsidiary Ledgers
Assessment Pay-offs
Bicycle License
Transient Occupancy Tax
Refunds
Credit Bureau Assignments
n
1 yr
3 yrs
Au+3
Gov. Sec. 34090
1 yr
3 yrs
Au+3
1 yr
3 yrs
Au+3
"
90 days
5
yrs
Au+5
"
90 days
5
yrs
Au+5
"
90 days
-
5
yrs
Au+5
"
90 days
5
yrs
Au+5
"
1 yr
10 yrs
Au+10
41 CFR 50-201.501
1 yr
3
yrs
Au+3
Gov. Sec. 34090
1 yr
3
yrs
Au+3
of
1 yr
3
yrs
Au+3
to
1 yr
3
yrs
Au+3
it
1 yr
3 yrs T+3
"
1 yr
3
yrs
Au+3
"
1 yr
3
yrs
Au+3
1 yr
3
yrs
Au+3
"
1 yr
3
yrs
Au+3
"
1 yr
3
yrs
Au+3
"
1 yr
3
yrs
Au+3
"
RECORDS RETENTION SCHEDULE — FINANCE
RETENTION/DISPOSITION
Office Inactive Micro- Total Legal
Record Series Area Area Film Retention Authority
Payroll
Time Sheets
1 yr
3 yrs
Payroll Changes
1 yr
3 yrs
Employee Master File
90 days
Labor & Fringe Distribution
90 days
Sick Leave
90 days
Other Leave
90 days
Paycode Register
90 days
Payroll Deduction Register
90 days
Payroll Check Register
90 days
YTD Earnings
90 days
QTD Earnings
90 days
Taxable Wages
90 days
State Income Tax Returns
1 yr
10 yrs
Federal Income Tax Returns
1 yr
10 yrs
Year-end Payroll Tape
1 yr
10 yrs
Utility Billing
Payment Stubs & Tapes
Meter Reads
Service Requests
Utility Billing Register
Refunds
Credit Bureau Assignments
Purge Tapes
Grants
State Grants
Federal Grants
10 yrs
10 yrs
10 yrs
10 yrs
10 yrs
10 yrs
10 yrs
10 yrs
10 yrs
10 yrs
Au+3
Au+3
Au+10
Au+10
Au+10
Au+10
Au+10
Au+10
Au+10
Au+10
Au+10
Au+10
Au+10
Au+10
Au+10
1 yr
3
yrs
Au+3
1 yr
3
yrs
Au+3
1 yr
3
yrs
Au+3
1 yr
3
yrs
Au+3
1 yr
3
yrs
Au+3
I yr
3
yrs
Au+3
1 yr
3
yrs
Au+3
1 yr 3 yrs
1 yr 3 yrs
* Audit in this case refers to the final federal/State audit.
41 CFR 50-201.501
It
Gov. Sec. 34090
Au+3* 41 CFR 29-70.203-2
Au+3* to
RECORDS RETENTION SCHEDULE — FINANCE
RETENTION/DISPOSITION
Office Inactive Micro- Total Legal
Record Series Area Area Film Retention Authority
Financial Reports
Audited Financial Statements
10 yrs
P
P
Gov. Sec. 34090
Expenditure/Encumbrance
90 days
5
yrs
Au+5
"
Project Expenditure Reports
90 days
5
yrs
Au+5
Asset, Equity, Liability Reports
90 days
5
yrs
Au+5
"
Revenue Ledgers
90 days
5
yrs
Au+5
"
State Controller Reports
5 yrs
5
yrs
Au+10
"
Fixed Asset Subsidiary Ledger
1 yr
3
yrs
Au+3
"
Surplus Property List
1 yr
3
yrs
Au+3
"
Other Financial Reports
1 yr
3
yrs
Au+3
"
Bonds Payable and Other
T+3 yrs
T+3
"
Long -Term Indebtedness
Miscellaneous
Cancelled Checks (microfilm i yr 5 yrs Au+5 "
from bank)
General Correspondence 1 yr 3 yrs Au+3 "
Other Records
Destroyed on a case -by -case basis as
determined by the Director of Finance
consistent with the retention period
established under this policy for
similar documents.
Duplicate Records
Destroyed whenever they are no longer required.
RECORDS RETENTION SCHEDULE — PERSONNEL
Record Series
Office
Area
RETENTION/DISPOSITION
Inactive Micro- Total
Area Film Retention
Legal
Authority
Employee Files
T+1 yr
T+4 yrs
T+5
45 CFR 1068.6 APPA
Workers Compensation
T+1 yr
T+4 yrs
T+30
29 CFR 1910.20
Risk Management Claims against City
1 yr
5 yrs
Au+5
Gov. Sec. 34090
Insurance/Benefits
1 yr
3 yrs
Au+3
29 CFR 1627.3(b)(2)
Applications
CD+i yr
CD+4 yrs
CD+5
29 CFR 30.8
Employee Discipline
T+1 yr
T+2 yrs
T+3
Gov. Sec. 34090
Tuition Reimbursement
1 yr
3 yrs
Au+3
"
Labor Negotiations
T+1 yr
T+2 yrs
T+3
it
Discrimination Complaint
T+1 yr
T+4 yrs
T+5
29 USC 255 (a)
General Correspondence
1 yr
3 yrs
Au+3
Gov. Sec. 34090
Other.Records
Destroyed on a case -by -case basis
as determined by the Personnel
Director consistent with the
retention period established
under this policy for similar
documents.
Duplicate Records
Destroyed whenever they are no longer
required.
STATE OF CALIFORNIA CODES
Government Section 34090
Allows a city department head to destroy any city records under his or her charge after the
record is no longer required and without making a copy, with the approval of the legislative
body and written consent of the city attorney; provided certain records are not destroyed:
■ Records to title or lien on real property
■ Court records
■ Records required to be kept by statute
■ Records less than two years old
■ Minutes, ordinances, and resolutions.
Government Section 34090.5
Notwithstanding the provisions of Section 34090, the city officer having custody of public
records, documents, instruments, books, and papers, may without the approval of the
legislative body or the written consent of the city attorney, cause to be destroyed any or all
of such records, documents, instruments, books, and papers, if all the following conditions
are complied with:
■ The record, paper, or document is photographed, microphotographed, reproduced
by electronically recorded video images on magnetic surfaces, recorded in the
electronic data-processing system, recorded on optical disk, reproduced on film or
any other medium which does not permit additions, deletions, or changes to the
original document, or reproduced on film, optical disk, or any other medium in
compliance with the minimum standards or guidelines, -or both, as recommended by
the American National Standards Institute or the Association for Information and
Image Management for recording of permanent records or nonpermanentrecords,
whichever applies.
■ The device used to reproducesuch record, paper, or document on film, optical disk,
or any other medium is one which accurately and legibly reproduces the original
thereof in all details and which does not permit additions, deletions, or changes to
the original document images.
■ The photographs, microphotographs, or other reproductions on film, optical disk, or
any other medium are made as accessible for public reference as the original records
were.
® A true copy of archival quality of the film, optical disk, or any other medium
reproductions shall be kept in a safe and separate place for security purposes.
However, no page of any record, paper, or document shall be destroyed if any page cannot
be reproduced on film with full legibility. Every such unreproducible page shall be
permanently preserved in a manner that will afford easy reference.
For the purposes of this section, every reproduction shall be deemed to be an original
record and a transcript, exemplification, or certified copy of any reproduction shall.be
deemed to be a transcript, exemplification, or certified copy, as the case may be, of the
original.
Government Section 34090.7
Notwithstanding the provisions of Section 34090, the legislative body of a city may prescribe
a procedure under which duplicates of city records less than two years old may be destroyed
if they are no longer required.
For purposes of this section, video recording mediums, such as videotapes and films, shall
be considered duplicate records if the city keeps another record, such as written minutes or
an audio tape recording, of the event which is recorded in the video medium. However, a
video recording medium shall not be destroyed or erased pursuant to this section for a
period of at least 90 days after occurrence of the event recorded thereon.
Government Section 14741
As used in this chapter "record" or "records" means all papers, maps, exhibits, magnetic or
paper tapes, photographic films and prints, punched cards, and other documents produced,
received, owned or used by an agency, regardless of physical form or characteristics. Library
and museum materials made or acquired and preserved solely for reference or exhibition
purposes, and stocks of publications and of processed documents are not included within the
definition of the term "record" or "records" as used in this chapter.
1
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FEDERAL CODES
Citation: 29 USC 255 (a)
255. Statue of limitations.
Any action commenced on or after May 14, 1947, to enforce any cause of action for unpaid
minimum wages, unpaid overtime compensation, or liquidated damages, under the Fair
Labor Standards Act of 1938, as amended [29 U.S.C., 201 et seg.], the Walsh -Healey Act
[41 U.S.C. 35 et seg.], or the Bacon -Davis Act [40 U.S.C. 276a et seq.] -
(a) If the cause of action accrues on or after May 14, 1947 - may be commenced within
two years after the cause of action accrued, and every such action shall be forever barred
unless commenced within two years after the cause of action accrued, except that a cause
of action arising out of a willful violation may be commenced within three years after the
cause of action accrued.
Citation: 29 CFR 30.8
30.8 Records.
(a) Obligations of sponsors. Each sponsor shall keep adequate records including a
summary of the qualifications of each applicant, the basis for evaluation and for selection
or rejection of each applicant, the records pertaining to interviews of applicants, the original
application for each applicant, information relative to the operation of the apprenticeship
program, including but not limited to job assignment, promotion, demotion, layoff, or
termination, rates of pay, or other forms of compensation or conditions of work, hours
including hours of work and, separately, hours of training provided and any other records
pertinent to a determination of compliance with these regulations, as may be required by
the Department. The records pertaining to individual applicants, selected or rejected, shall
be maintained in such manner as to permit identification of minority and female (minority
and nonminority) participants.
(b) Affirmative action plan. Each sponsor must retain a statement of its affirmative
action plan required by 30.4 for the prompt achievement of full and equal opportunity in
apprenticeship, including all data and analyses made pursuant to the requirements of 30.4.
Sponsors shall review their affirmative action plans annually and update them where
necessary, including the goals and timetables.
(c) Qualification standards. Each sponsor must maintain evidence that its qualification
standards have been validated in accordance with the requirements set forth in 30.5(b).
(e) Maintenance of records. The records required by this part and any other information
relevant to compliance with these regulations shall be maintained for five years and made
available upon request to the Department or other authorized representative.
Citation: 20 CFR 655202(b) (7)
655.202 Contents of job offers.
(b) Except when higher benefits, wages or working conditions are required by the
provisions of paragraph (a) of this section, the Administrator has determined that, in order
to protect similarly employed U.S. workers from adverse effect with respect to wages and
working conditions, every job offer for U. S. workers must always include the following
minimal benefit, wage and working condition provisions:.
(7) (i) The employer will keep accurate and adequate records with respect to the
workers' earnings, including field tally records, supporting summary payroll records, and
records showing: The nature and amount of the work performed; the number of hours of
work offered each day by the employer (broken out by hours offered both in accordance
with, and over and above, the guarantee); the hours actually worked. each day by the worker;
the time the worker began and ended each workday; the rate of pay; the worker's earnings
per pay period; and the amount of and reasons for any and all deductions made from the
worker's wages;
(ii) If the number of hours worked by the worker is less than the number offered in
accordance with the guarantee, the records will state the reason or reasons therefor;
(iii) The records, including field tally records and supporting summary payroll records, will
be made available for inspection and copying by representatives of the Secretary of Labor,
and by the worker and the worker's representatives; and
(iv) The employer will retain the records for not less than three years after the
completion of the contract;
Citation: 29 CFR 16273(b) (2)
16273 Records to be kept by employers.
(a) Every employer shall make and keep for 3 years.payroll or other records for each of
his employees which contain:
(1) Name;
(2) Address;
(3) Date of birth;
(4) Occupation;
(5) Rate of pay, and
(6) Compensation earned each week,
(b)(1) Every employer who, in the regular course of his business, makes, obtains, or uses,
any personnel or employment records related to the following, shall except as provided in
paragraphs (b)(3) and (4) of this section, keep them for a period of 1 year from the date
of the personnel action to which any records relate;
(i) Job applications, resumes, or any other form of employment inquiry whenever
submitted to the employer in response to his advertisement or other notice of existing or
anticipated job openings, including records pertaining to the failure or refusal to hire any
individual,
(ii) Promotion, demotion, transfer, selection for training, layoff, recall, or discharge of
any employee,
(iii) Job orders submitted by the employer to an employment agency or labor organization
for recruitment of personnel for job openings,
(iv) Test papers completed.by applicants or candidates for any position which disclose the
result of any employer administered aptitude or other employment test considered by the
employer in connection with any personnel action,
(v) The results of any physical examination where such examination is considered by the
employer in connection with any personnel action,
(vi) Any advertisements or notices to the public or to employees relating to job openings,
promotions, training programs, or opportunities for overtime work.
7 �
n
(2) Every employer shall keep on file any employee benefit plans such as pension and
insurance plans, as well as copies of any seniority systems and merit systems which are in
writing, for the full period the plan or system is in effect, and for at least 1 year after its
termination. If the plan or system is not in writing, a memorandum fully outlining the terms
of such plan or system and the manner in which it has been communicated to the affected
employees, together with notations relating to any changes or revisions thereto, shall be kept
on file for a like period.
(3) In the case of application forms and other preemployment records of applicants for
positions which are, and are known by applicants to be, of a temporary nature, every record
required to be kept under paragraph (b)(1) of this section shall be kept for a period of 90
days from the date of the personnel action to which the record relates.
(4) When an enforcement action is commenced under section 7 of the Act regarding a
particular applicant or employee, the Commission or its authorized representative may
require the employer to retain any record required to be kept under paragraph (b)(1), (2)1
or (3) of this section which is relative to such action until the final disposition thereof.
Citation: 29 CFR 1904.2
1904.2 Log and summary of occupational injuries and illnesses.
(a) Each employer shall, except as provided in paragraph (b) of this section, (1) maintain
in each establishment a log and summary of all recordable occupational injuries and
illnesses for that establishment; and (2) enter each recordable injury and illness on the log
and summary as early as practicable but no later than six working days after receiving
information that a recordable injury or illness has occurred. For this purpose form OSHA
NO.200 or an equivalent which is as readable and comprehensible to a person not familiar
with it shall be used. The log and summary shall be completed in the detail provided in the
form and instructions on form OSHA No. 200.
(b) Any employer may maintain the log of occupational injuries and illnesses at a place
other than the establishment or by means of data-processing equipment, or both, under the
following circumstances;
(1) There is available at the place where the log is maintained sufficient information to
complete the log to a date within six working days after receiving information that a
recordable case has occurred, as required by paragraph (a) of this section.
(2) At each of the employer's establishments, there is available a copy of the log which
reflects separately the injury and illness experience of that establishment complete and
current to a date within 45 calendar days.
r
Citation: 29 CFR 1904.4
In addition to the log of occupational injuries and illnesses provided for under 1904.2, each
employer shall have available for inspection at each establishment within six working days
after receiving information that a recordable case has occurred, a supplementary record for
each occupational injury or illness for that establishment. The record shall be completed
in the detail prescribed in the instructions accompanying Occupational Safety and Health
Administration Form OSHA No. 101. Workmen's compensation, insurance, or other reports
are acceptable alternative records if they contain the information required by Form OSHA
No. 101. If no acceptable alternative record is maintained for other purposes, Form OSHA
No. 101 shall be used or the necessary information shall be otherwise maintained. .
Citation: 29 CFR 1904-6
1904.6 Retention of records.
Records provided for in 1904.2, 1904.4, and 19045 (including form OSHA No. 200 and its
predecessor forms OSHA No. 100 and OSHA No. 102) shall be retained in each
establishment for five years following the end of the year to which they relate.
Citation: 29 CFR 1910.20
1910.20 Access to employee exposure and medical records.
(a) Purpose. The purpose of this section is to provide employees and their designated
representatives a right of. access to relevant exposure and medical records; and to provide
representatives of the Assistant Secretary a right of access to these records in order to fulfill
responsibilities under the Occupational Safety and Health Act. Access by employees, their
representatives, and the Assistant Secretary is necessary to yield both direct and indirect
improvements in the detection, treatment, and prevention of occupational disease. Each
employer is responsible for assuring compliance with this section, but the activities involved
in complying with the access to medical records provisions can be carried out, on behalf of
the employer, by the physician or other health care personnel in charge of employee medical
records. Except as expressly provided, nothing in this section is intended to affect existing
legal and ethical obligations concerning the maintenance and confidentiality of employee
medical information, the duty to disclose information to a patient/employee or any other
aspect of the medical -care relationship, or affect existing legal obligations concerning the
protection of trade secret information. ,
(b) Score and application. (1) This section applies to each general industry maritime,
and construction employer who makes, maintains, contracts for, or has access to employee
exposure or medical records, or analyses thereof, pertaining to employees exposed to toxic
substances or harmful physical agents.
(2) This section applies to all employee exposure and medical records, and analyses
thereof, of employees exposed to toxic substances or harmful physical agents, whether or not
the records are related to specific occupational safety and health standards.
(3) This section applies to all employees exposure and medical records, and analyses
thereof, made or maintained in any manner, including on an in-house or contractual (e.g.,
fee -for -service) basis. Each employer shall assure that the preservation and access
requirements of this section are complied with regardless of the manner in which records
are made or maintained.
(c) Preservation of records. (1) Unless a specific occupational safety and health standard
provides a different period of time, each employer shall assure the preservation and
retention of records as follows:
(i) Employee medical records. Each employee medical record shall be preserved and
maintained for at least the duration of employment plus thirty (30) years, except that health
insurance claims records maintained separately from the employer's medical program and
its records need not be retained for any specified period;
(ii) Employee exposure records. Each employee exposure record shall be preserved and
maintained for at least thirty (30) years.
Citation: 41 CFR 29-70.203-2
29-70.203-2 Record retention policy.
The recipient shall retain all records pertinent to a grant or agreement, including financial
and statistical records and supporting documents, for a period of three years, subject to the
qualifications set forth in 29-70.203-3.
29-70-203-3 Retention Periods.
(a) The retention period will begin on the date of submission by the recipient of the
annual or final expenditure report, whichever applies to the particular grant or agreement,
except that the recipient shall retain records for nonexpendable property acquired with
financial assistance awarded by a DOL Agency for a period of three years after final
disposition of the property..
(b) If, prior to the expiration of the three-year retention period, any litigation or audit
is begun or a claim is instituted involving the grant or agreement covered by the records,
the recipient shall retain the records beyond the three-year period until the litigation audit
findings, or claim has been finally resolved.
(c) When records subject to retention requirements are transferred to or maintained by
the DOI , the three-year retention period shall not apply. The recipient need not retain
duplicates of records transferred to or maintained by the DOL
Citation: 4.1 CFR 50-201.501
50-201.510 Records of employment.
Every contractor subject to the provisions of the act and this part shall maintain the
following records of employment which shall be available for the inspection and
transcription of authorized representatives of the Secretary of Labor.
(a) Name, address, sex, and occupation of each employee covered by the contract
stipulations;
(b) Date of birth of each employee under 19 years of age; and if the employer has
obtained a certificate of age as provided in 50-201.105, there shall also be recorded the title
and address of the office issuing such certificate, the number of the certificate, if any, the
date of its issuance, and the name, address and date of birth of the minor, as the same
appears on the certificate of age;
(c) Wage -and -hour records for each such employee including the rate of wages and the
amount paid each pay period, the hours worked each day and each week, and the period
during which each such employee was engaged on a Government contract with the number
of such contract. Compliance with this paragraph shall be deemed complete if wage -and -
hour records for all employees in the plant are maintained during the period between the
award of any Government contract and the date of delivery of the materials, supplies,
articles, or equipment: Provided, that where no separate records for employees engaged on
Governmental contracts are maintained, it shall be presumed until affirmative proof is
present to the contrary that all employees in the plant, from the date of award of any such
contract until the date of delivery of the materials, supplies, articles or equipment, were
engaged on such Government contract:
(d) The records required by paragraph (a), (b), and (c) of this section shall be kept on
file for at least 3 years from their last date of entry;
(e) Basic employment and earnings records: All basic time and earning cards or sheets
of the employer on which are entered the daily starting and stopping time of individual
employees or of separate work forces, or the individual employee's daily, weekly, or pay
period amounts of work accomplished (for example, units produced) when those amounts
determine in whole or in part the pay period earnings or wages of those employees;
(f) Wage rate tables: All tables or schedules of the employer which provide the piece
rates or other rates used in computing straight -time earnings, wages or salary, or overtime
excess compensation:
(g) Work time schedules: All schedules or tables of the employer which establish the
hours and days of employment of individual employees or of separate work forces;
(h) The records required by paragraphs (e), (f), and (g) of this section shall be kept on
file at least two years from their last date of entry or their last effective date whichever is
later.
Citation: 45 CFR 1068.E-APP A
Appendix A - Procedures for obtaining Employer Identification Number and Depositing and
Reporting Withheld Federal Income and Social Security Taxes
Records to be kept. Every employer subject to the employment taxes described in this
attachment is required to keep all records pertinent to these taxes available for inspection
by officers of the Internal Revenue Service if the need should arise. Such records should
be kept for period of at least four years after the date the related tax becomes due, or the
date the tax is paid, whichever is later.