CJRL is bound by the State of Mississippi Local Government Records RECORD RETENTION SCHEDULE.  In addition to these guidelines, CJRL adds the following increased restrictions:

In addition…

LSTA grant files will be kept for 4 years following the closeout of the associated state grant period.  So, potentially, records will be kept for 9 years.

ERATE funding files and supporting documentation (payments, reimbursements, emails, digital content) will be kept for 10 years plus the current year.        

1Required to meet E-rate and LSTA documentation requirements.

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Policy’s Procedural Implementation        

• 1099s/1096s - LIB 02 9

• 4 years following close of calendar year

• BANK STATEMENTS - LIB 02 4

• Retain 5 years (October-September)

• CHECKS - LIB 02 1

• Pull Checks associated with ERATE and file with associated ERATE binder.
• 'Checks' dated for 4 'completed' years (October-September) back -- 3 years from release of audit

• DEPOSITS -LIB 02 3

• Pull Checks/Deposits associated with ERATE and file with associated ERATE binder.
• Retain last 4 'completed' years (October-September) back -- 3 years from release of audit

• DFA - LIB 03 01

• Three years (October-September) after release of audit        

• ERATE

• 10 years (July-June) plus current year

• INSURANCE POLICIES - LIB 02 1

• Discard policy manuals that are 3 years older than the current fiscal year (Oct - Sep)

• LSTA

• Retain 4 years (July-June) following the closeout of the associated state grant period.  So, potentially, records will be kept for 9 years.

• Online Files (General Maintenance)

• Accession Records - print all copies for years where audit has been approved; delete online copies

• PERS - LIB 03 06

• Hold 3 years (October-September) after release of audit. Retain permanently If payroll register or earning records for the same reporting period is not available

• Quarterly Federal 941S - LIB 03 07

• Four calendar years after tax is due or paid, whichever is later

• Quarterly Unemployment UI-3 - LIB 03 07

• Four calendar years after tax is due or paid, whichever is later

• SWT - LIB 03  07

• Four calendar years after tax is due or paid, whichever is later

• VOIDED CHECKS - LIB 02 06

• Five years before current fiscal year (Oct - Sep)

• W2s/W3s - LIB 03 10

• 4 years after close of calendar year

• Social

• Delete branch blog posts after 1 year

• Job Applications

• Delete any for position advertised for or filled after 1 year.  (REF: EEOC guidelines: “EEOC Regulations require that employers keep all personnel or employment records for one year. If an employee is involuntarily terminated, his/her personnel records must be retained for one year from the date of termination.”)

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