Records Retention Policy and Schedule

Accounts Payable

Invoices and back-up documents, purchase orders, travel expense reimbursements, petty cash, postage, check requests, receipt books, etc.

CCP 337

26 CFR 31.6001-

1(e)(2); Sec. of State Guidelines recommendation

Until audited + 4 years

Accounts Receivable

Invoices, checks, reports, investments, receipt books

26 CFR31.6001-1(e)(2)

4 years

Agreements/ Contract

Original contracts and agreements and back-up materials, including leases, rentals and any amendments

CCP 337
CCP 337.2

4 years after termination/ completion 

Annual Reports 

2 years

Audit Reports

Financial services; internal and/ or external reports; independent auditor analyses

2 years 

Brochures/ Publications

2 years or longer for historical value

Budget, Annual

Adjustments, journal entries, account transfers, budget preparation documents including adopted budgets, 

Until audited + 2 years

Claims Against the Commission

Paid/ denied

Until settled + 2 years 

Correspondence (General)

General correspondence, including letters, and; various files not otherwise specifically covered by the retention schedule; compliments, complaints and

inquiries; transmittal letters; requests for

comments and responses

90 days,

recommended longer if useful. (complaints and inquiries should be kept until matter resolves)

Economic Interest Statements - Form 700 (copies)

Copies of statements forwarded to Fair Political Practices Commission

GC 81009(f), (g)

4 years (can image

after 2 years)

Economic Interest Statements - Form 700 (originals)

Originals of statements of designated employees

GC 81009(c), (g)

7 years (can image after 2 years)

Email

General correspondence

90 days,

recommended longer if useful. (complaints and inquiries should be kept until matter resolves)

Ethics Training Compliance

Note: records should contain date of training and name of training provider

GC 53235.2

5 years after receipt of training

Forms

Administrative - blank

Until superseded

General Ledgers

All annual financial summaries

CCP 337
Sec. of State Local Gov’t. Records Retention Guidelines

Permanent

Gifts/ Bequests

Receipts or other documentation

Until completed + 2 years

Grants
Federal, State, or other grants

Grants documents and all supporting documents:  applications, reports, contracts, project files, proposals, statements, sub-recipient dockets, environmental review, grant documents, inventory, consolidated plan, etc.  

24 CFR 570.502
24 CFR 85.42

Until completed + 4 years

Grants –
Unsuccessful

Applications not entitled

2 years

Newsletters

May wish to retain permanently for historic reference

2 years

Political Support or Opposition

Related to legislation

2 years

Press Releases

Related to Commission actions/ activities

2 years

Procedure Manuals

Administrative

Current + 2 years

Public Records Request

Requests from the public to inspect or copy public documents 

2 years

Purchasing, Requisitions, Purchase Orders

Original documents

CCP 337

Until audited + 4 years

Recruitments and Selection

Records relating to hiring, promotion, selection for training

29 CFR 1627.3

3 years

Requests for Qualifications (RFQs) and Requests for Proposals (RFPs)

Requests for Qualifications, Requests for Proposals, and related responses

Current + 2 years

Affidavits of Publication/ Posting

Proof of publication of legal notices for public hearings

2 years

Agenda / Agenda Packets

Agendas, agenda packets, staff reports and related attachments, supplemental items and documentation submitted by staff/public in relation to agenda items. 

2 years

Audio Recording of LAFCO Meetings

30 days after the LAFCO meeting minutes are approved

Elections

Impartial analysis

2 years

Environmental Review (for projects without a LAFCO application)

Correspondence, consultants, issues, comments and responses. 

Completion + 2 years

Mailing Lists for Public Hearing Notices

Owners/ voter

1 year after filing Notice of Completion or Commission action, whichever is later

Minutes

Meeting minutes

*Permanent

Notices / Agenda

Regular and Special meetings

2 years

Policies & Procedures

All policies and procedures adopted by the Commission

Current + 2 years

Type of Record/ Document

Description or Example of Record/Document

Legal Authority

Minimum Legal Retention Period

LAFCO Proposals Annexations, Reorganizations, or other proposals

Application, petition or other initiating documents, Assessor’s Statement of Property Valuation, Agreement to Pay / indemnification, Certificate of Completion, Environmental Review / CEQA documents (such as Initial Study, Exemptions, Notices of Completion and Determination, Comments and Response to Comments, Negative Declaration, mitigation monitoring, Statements of Overriding Consideration), Map and Legal Description, Notices, Order for Change of Organization, Staff Reports, Statement of Boundary Change, Statement of Tax Rate Area

*Permanent

Resolutions

*Permanent

Demographic/

Statistical Data

Current + 2 years

Legal Opinions

Confidential - not for public disclosure (attorney-client privilege)

Until superseded + 2 years

Litigation

Case files, including matters in mediation and/ or arbitration 

Until settled or adjudicated  + 2 years and the time for appeal has expired

Reference Files

reports, procedures, research, preapplication research and correspondence

2 years minimum, recommended

longer if useful