FILE:  DIE

 

RECORDS RETENTION

 

 

Financial records, supporting documents, statistical records and all other records pertinent to accounting and reporting for sources and uses of funds shall be retained for a period not less than three (3) years, with the following qualifications:

 

  1. If any litigation, claim or audit is started before the expiration of the three (3) year period, the records shall be retained until all litigations, claims, or audit findings involving the records have been resolved.
     

  2. Records for nonexpendable property, including building additions and renovations, shall be retained for three (3) years after its final disposition.
     

  3. All returns and reports filed with the Sales and Use Tax Department shall be retained for a period of five (5) years from December 31 of the year in which the tax to which the records pertain became due; provided that these records shall not be destroyed in any case where there is a contest relative to the payment of taxes or where a claim has been made for a refund or where litigation with reference thereto is pending.  This qualification shall not apply to internally generated reports used for the processing of tax information which shall be retained in accordance with the general provisions of this policy.
     

  4. Payroll records shall be retained in accordance with applicable federal requirements.
     

  5. Cancelled bonds and interest coupons shall be retained for a period of ten (10) years from the date on which they matured or were called.
     

  6. All documents involved in any procurement in which collusion is suspected shall be retained for a minimum of six (6) years or until the attorney general shall give written notice they may be destroyed, whichever is longer.
     

  7. The chief procurement officer shall retain all contracts made under the provisions of Sole Source Procurements and Emergency Procurements as defined under Chapter 17 of Title 39 of Louisiana Revised Statutes, for a minimum of six (6) years.
      

  8. Personnel records relating to the hiring or promotion of persons to all certificated administrative, faculty, staff, coach and non-certificated staff positions in the district shall be maintained for a period of not less than five (5) years.  Records includes the following for each position filled:  the name of each person who applied for and/or was considered for the position; each person's application for the position (including, but not limited to, application forms, teaching certificates, references and college transcripts); the race of each applicant; a description of each position filled; the name and race of the person selected for the position; copies of any interview questions used and/or interview notes taken for each applicant; copies of any oral or written examination questions administered during the selection process; the written responses of each applicant who was given a written examination; the final score and ranking of each applicant or person considered for the position; the name and race of the person(s) who scored the written examination; and a copy of any advertisements for the position, including the date(s) of publication in the media.

 

A microphotographic process may be utilized and the resulting microform retained for storage in lieu of the original itself unless specifically prohibited by law.

 

Revised:  June, 2002

Revised:  August, 2006

 

 

Ref:    La. Rev. Stat. Ann. ยงยง17:196, 39:1597, 39:1598, 39:1626, 39:1627, 44:36

Consent Decree, U.S.A. v. Caldwell Parish School Board et al

Board minutes, 7-9-02, 6-6-06

 

Caldwell Parish School Board