Accounting/Finances

Financial Records 
 
 
 Minimum Retention Period 
 
 
 
 
 Accounting General Ledger 
 
 
 One year + current 
 
 
 
 
 Audits (Inventory) 
 
 
 Until updated + one year 
 
 
 
 
 Audits (Financial) 
 
 
 Permanent 
 
 
 
 
 Bank Account Records 
 
 
 Six years + current 
 
 
 
 
 Bonded Indebtedness Records and Payments 
 
 
 Permanent 
 
 
 
 
 Budget Preparation Records and Budget Documents 
 
 
 Six years + current 
 
 
 
 
 Insurance Policies 
 
 
 Term of Policy 
 
 
 
 
 Payroll Records 
 
 
 Two years + current 
 
 
 
 
 Pledging Records 
 
 
 Three years + current 
 
 
 
 
 Purchasing Records 
 
 
 Two years + current