Document Retention and Destruction
1.0 Scope
This policy applies to Protected Health Information ("PHI") in any form. It applies to workforce members of Fora (herein referred to as "Fora" or “the Organization”). Workforce members include employees, trainees, volunteers, consultants, contractors, subcontractors and agents of TCS.
2.0 Purpose
This policy is established to ensure that the records of Fora are both retained and destroyed as required by law and/or for a period of time deemed sufficient given the content and purpose of the record. This Policy applies to all records of the Organization, in any format, including but not limited to Protected Health Information (PHI), financial records, personnel records, legal documents, and electronic communications.
Records
Includes all forms of communications or information relating to the Organization and its business, which have been reduced to "hardcopy" such as paper or film or which can be retrieved from electronic media. Records shall include all incoming and outgoing records as well as draft, notes, calendars and personal records relating to Organization business.
4.0 Policy
Fora expects all workforce members and other persons who generate and access the Organization’s records to fully comply with the retention and destruction guidelines set forth below. In addition, if a workforce member or other person believes or is informed by the Fora that the Organization records are relevant to litigation or potential litigation, then those records must be preserved until the Organization's in-house or outside counsel determines the records are no longer needed. Retention time periods are noted below unless needed for a longer period of time due to audit requirements or litigation.
5.0 Category of Documents and Retention Period
Legal Records
| Certificate of Incorporation; Bylaws, Annual Reports | Permanently |
| Minutes of Board and Committee Meetings | Permanently |
| Copyright and Trademark Registration | Permanently |
| Contracts and Leases | While active plus 7 years |
Federal and State Tax Records
| Form 990, Form 990T and State Returns with Attachments | Permanently |
| IRS Exemption Application and Determination Letter | Permanently |
| Private Letter Rulings and Revenue Agent's Reports | Permanently |
| IRS Audit Files | 7Years |
| Trust Returns | 7Years |
Litigation Records*
| Claims Court Documents and Records Deposition Records | While active plus 2 years While active plus 2 years While active plus 2 years |
| Discovery Materials | While active plus 2 years |
| Litigation Files Records Relevant to Pending or Threatened Litigation | While active plus 2 years Until matter is resolved plus 2 years |
\These records will be retained in accordance with the above referenced time frames. However, time frames may be altered In accordance with advice* from counsel.
Capital Property Records
| Inventory | While active plus 7years |
| Property Records, including motor vehicle | While active plus 7years |
| Depreciation Schedules | While active plus 7 years |
| Property Improvement Records | While active plus 7 years |
| Purchases | While active plus 7 years |
| Tax Exemption Records | Life of Property plus 7 |
| Mortgage, Bonds, Other Long-Term Debt Records | While active plus 7 years |
| Memoranda of Understanding with Donors | Permanently |
Bank Records
| Bank Reconciliation and Support, Bank Statements, Deposit Records, Wire Transfer Records and Cancelled Checks | 7 Years Permanently |
| Important Payments such as purchase of significant property or lawsuit settlement |
Insurance (Insurance Broker Retains Also)
| Property Insurance Policies | Life of Policy |
| Liability Insurance Policies | Life of Policy |
| Insurance Claims Fire Inspection and Safety Reports | Settlement plus 7years |
| 7years |
Payroll Records
| Individual Employee Files: | |
| Wages and Salary History | 7Years |
| Salary or Current Rate of Pay Payroll Deductions | 7Years |
| Time Sheets | 7Years |
| W-2Form | 7Years |
| W-4Form | 7Years |
| Garnishments | While Active plus7years |
| Bi-weekly Payroll Registers | 7Years |
| Payroll Reports to Federal, State and Municipal Agencies | 7Years |
| Payroll Journal Entries | 7Years after final ayment |
| Unclaimed Salaries and Wages | As required by State |
| Notice of Unemployment Claims | 7Years |
Employment
| Job Announcements | 1 Year |
| Applicants Not Hired -Applications or Resumes | l Year |
| **Applicants Hired:** | |
| Applications or Resumes | While Active plus 7years |
| Background Investigations Results | While Active plus 7years |
| Letters of Recommendation | While Active plus 7years |
| Fingerprint Results | While Active plus 7years |
| Pension Plans | 7Years |
| Retirement Plans | 7Years |
| Flexible Spending Plans | 7Years |
| Other Employee Benefit Plans | 7Years |
| **Personnel Ales:** | |
| Applications and Resumes for Employment | While Active plus7years |
| Unsuccessful | l year |
| If EEO Suit | Until Resolution |
| Employment History: | |
| Evaluations, Letters of Understanding, Disciplinary warnings, Terminations | While Active plus7years |
| Beneficiary Designations Medical Records | While Active plus 7years While Active plus 30 years |
Financial Records
| Description of Accounting System | While Active |
| General Ledger, Subsidiary Ledgers and Year End Trial Balance | While active plus 7 years |
| Journal Vouchers and Back-up | While Active plus 7 years |
| Account Reconciliation | While Active plus 7years |
| Audit Reports and Work Papers | While Active plus 7years |
| Cost Reports | While Active plus 7 years |
| Budgets | While Active plus 7 years |
| Accounts Payable Ledgers and Schedules, Vouchers for Payments and Voucher Registers and Checks | 7Years |
| Accounts/Notes Receivable Ledgers and Schedules | 7Years |
| **Bank Statements:** | |
| Monthly/Annual Reports | 7Years |
| **Revenue Records:** | |
| Contributions, Grants and Non-Gift Records | 7Years |
| Credit Card Information | Data is retained for maximum of three months and then shredded |
| Subsidiary Ledgers and Posting Reports | 7Years |
| Investment Records: | |
| All reports received from investment managers relating to investment performance, Organization operations and market valuations | 7Years |
| Monitoring Records | 7Years |
| **Accounts Payable Records:** | |
| Processed and Paid Disbursement and Expense Reimbursement Requests | 7Years |
| Subsidiary Ledgers and Posting Reports | 7Years |
| Check Preparation Reports | 7Years |
| 1099 and 1042 Reports | 7Years |
| Check Register | 7Years |
| **Accounts Receivable Records:** | |
| Billing Documents | 7Years |
| Remittance Statements | 7Years |
| Consumer Financial Records | 7Years |
| FORA Community Trust | Life of Trust plus 7 years |
5.10 Information Technology
| AS400 Backup (Kronos) Tapes | Indefinitely |
| Indefinitely | |
| Images of Virtual Servers | 45 Days |
| Tivoli Backup Tapes | Indefinitely |
Individual Program Records (Vocational Rehabilitation)
| Reference Data Form | 7Years |
| Intake Documentation | 7Years |
| Releases | 7Years |
| Examinations, Evaluations, Medical Reports | 7Years |
| Assessment Form | 7Years |
| Individual Resume | 7Years |
| Employment Termination Reports | 7Years |
| IPE | 7Years |
| ACCES-VR Application for Services | 7Years |
| ACCES-VR Confidential Health Assessment | 7Years |
| ACCES-VR Information Release Authorization | 7Years |
| ACCES-VR Referral Information | 7Years |
| ACCES-VR Reports | 7Years |
| Individual Eligibility Evaluation (IEE) | |
| Program Termination Report | 7Years |
| Other Correspondence | 7Years |
Research
Consent forms and surveys 7years
Internal Audit
Reports and Responses 7Years
Correspondence
| General/Routine Transitory Messages – Paper form or electronic (examples are, but not limited to, scheduled meetings or appointment reminders, office event announcements, newsletters, exhibits, lectures, and workshops) | Screen annually and destroy material which is no longer required, (obsolete, superseded, or administrative value is lost) | |
| Electronic Communications | **N/A *** | |
| Legal | See Litigation | |
| Investment Voicemails | See Investment | |
| Un-retrieved voicemails are saved for seven days; retrieved voicemails are saved forl4 days. |
* There is no single retention period that applies to all electronic messages or communications, whether they are sent by e-mail, instant messaging, text messaging (such as SMS, IPhone, etc.), multimedia messaging (such as MMS), chat messaging, social networking (such as Facebook, etc.), or any other current or future electronic messaging technology or device. Retention periods are determined by the content, nature, and purpose of records, and are set based on their legal, fiscal, administrative, and historical values, regardless of the format in which they reside or the method by which they are transmitted. Any e-mail or electronically stored document that relates to a particular document otherwise addressed in this policy should be retained for the same period as the document to which they relate.
Storage
Electronic Storage
#### Fora performs back-ups on several systems. Back-up occur at different intervals depending on the system. The back up procedure and retention period is different for specific systems. See corresponding Information Technology section, listed above, for retention periods. Specific back up procedures can be found by referencing Fora IT Policy Systems Backup and Retention Policy.
Fora has contracted GRM-IMS as the off-site service to pick up and store all back up tapes. See Fora IT Policy- Off-site Storage of Tapes.
Document Storage
#### Fora retains the most recent two years’ worth of accounting and payroll documents at the business office. Documents older than two years are archived in an off-site facility. However, documents older than two years may be retained on site as needed. All other documents are retained on site.
Destruction Procedures
File Review
#### Review and purging of files may take place in an ongoing manner, but must occur at least every two years in even numbered years, following the minimum retention requirements.
Destruction Log
#### A record shall be made of all disposed documents and filed in a secure location. The log shall identify the type of record destroyed, the subject matter, if applicable, the date and method of disposal, the signature of the person who performed the disposal and the signature of the person who authorized the disposal. (See Appendix A - Document Destruction Log)
Destruction Method
#### Many records subjects to record retention requirements are also subject to the Health Insurance Portability and Accountability Act (HIPAA). Documents containing the personal information or protected health information (PHI) of any workforce member, consumer or donor shall be
destroyed in accordance with HIPAA guidelines. Disposition shall occur by using appropriate shredding devices or an Organization approved document destruction vendor.
Electronic Destruction Method
#### Electronic media must be properly cleaned of sensitive data and software before being transferred within or outside of Fora as either a reusable device, surplus property or as trash. Computer hard drives must be sanitized by using software that is compliant with Department of Defense standards. Non-rewritable media, such as CDs or non-usable hard drives, must be physically destroyed.
Fora has contracted to pick up and dispose of equipment securely. Instructions can be found on Fora Information Technology intranet site under Frequently Asked Questions.
7.04.1 Copier Hard Drives. Prior to removing or changing a copier, the vendor's technician deletes all the information on the hard drive and provides the Organization with a certificate of completion.
Oversight
- Financial Records. The Organization's Chief Financial Officer is responsible for the ongoing process of identifying financial records, which have met the required retention period and will provide oversight and approval for the final disposition of records.
- Program/Department Specific Records. The Program/ Department Supervisor or a Quality Assurance staff person is responsible for the ongoing process of identifying program/department records, which have met the required retention period and will provide oversight and approval for the final disposition of records.
- Electronic Records. The Chief Information Officer is responsible for the ongoing process of identifying electronic records, which have met the required retention period and will provide oversight and approval for the final disposition of electronic records.
7.06 Compliance
Workforce members should consult with the Chief Financial Officer, Controller, Counsel or the Compliance Officer prior to destroying any record not identified in this policy. The Compliance Office shall periodically review to ensure compliance.
8.0 Suspension of Document Destruction
No Trustee, Officer, employee, or agent of the Corporation shall knowingly alter, destroy, mutilate, conceal, or falsify any record or document with the intent to obstruct or influence any investigation, audit, or legal proceeding
If Fora becomes aware that litigation, a governmental audit or a government investigation has been instituted, or is reasonably anticipated or contemplated, this policy shall be suspended until further notice. If a board member or work force member becomes aware of a litigation or audit, they shall notify the Chief Executive Officer and the Chief Compliance Officer immediately.
Failure to retain records as required by law could subject staff and the Organization to penalties and fines, cause the loss of rights, obstruct justice, spoil potential evidence in a lawsuit, place the Organization in contempt of court, or seriously disadvantage the Organization in litigation.
Records relevant to any report made under the Corporation’s Whistleblower Policy shall not be destroyed until such matter is fully resolved
References
| Version number 1.0 | Summary of changes | Effective date |
| Initial Version | January 1, 2009 | |
| 2.0 | Policy updates to include applicable HITECH and Omnibus Final Rule implementations | September 9, 2013 |
Document Retention and Destruction Policy
Who does this policy apply to?
All staff and contractors of the Fora.
What is the policy about?
This policy ensures that the records of the Fora are both retained and destroyed as required by law and for a period of time deemed sufficient given the content and purpose of the record.
What do I need to know about this policy?
- Records include all forms of communications or information relating to the Fora business operations. Some examples include medical records, financial records, HR records, legal records, general program file records and even some electronic correspondence.
- Staff who generate and/or access Fora records must retain the records for the timeframe outlined in the policy. Documents cannot be thrown out or destroyed until the retention period has expired.
- Staff must fill out a document destruction log when disposing of records that have met the retention periods.
- If the records contain protected health information, destruction methods must be HIPAA compliant.
- If the Fora is notified of litigation or a government audit/investigation, all document destruction must cease until further notification.
