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Record Retention

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Section 149.351 of the Ohio Revised Code (ORC) requires all public entities maintain records either permanently or for a certain length of time. The Fiscal Officer of the Hudson Library and Historical Society oversees these records and administers proper retention and disposal of public records pursuant to the ORC. To accomplish this, the Hudson Library maintains a list of all records and destruction dates for non-­‐permanent records. The Fiscal Officer and Executive Director shall review this list yearly to update and determine which records may be destroyed.

Permanent Records Include:

  • Library Annual Financial Report to the State Auditor
  • Annual Report to the State Library of Ohio
  • Library’s Annual Report to the Community
  • Audit Reports from the Auditor of State
  • Board of Trustee Minutes
  • Bond Records
  • Building Blue Prints and Specifications
  • Building Construction Inspection Reports
  • Director’s Monthly and Annual Report
  • Historical Files on Library’s Establishment
  • Payroll Records
  • OPERS Records
  • Personnel Files
  • Payroll Tax Records
 

Non-Permanent Records Include:

Circulation

TypeRetention Period
Borrower Information (Expired Cards)3 years
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Contracts/Leases

TypeRetention Period
Bids (Successful)15 years after completion of project
Bids (Unsuccessful)3 years after success of contract
Construction Plan16 years after completion
Insurance Policies2 years after expiration providing all claims settled
Contracts & Leases - equipment2 years after expiration provided audited
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Employee Files

TypeRetention Period
Accident/Incident Reports2 years providing no claim pending
Employee Applications (not hired) 90 days
I-­9 Form3 years after date of hire/one year after termination of employment, whichever is later
W-26 years provided audited
Unemployment Compensation4 years provided audited
Workers Compensation Claims10 years after date of final payment
Payroll Tax Forms (state, federal, local)4 years provided audited
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Financial

TypeRetention Period
Monthly Financial Reports4 years provided audited
Accounts Payable Ledger4 years provided audited
Amended Official Certificates10 years provided audited
Appropriations Ledger4 years provided audited
Annual Budget  5 years provided audited
Annual Budget Resolutions5 years provided audited
Bank Deposit Receipts4 years provided audited
Bank Statements4 years provided audited
Certificates of Estimated Resources (annual)10 years provided audited
Cash Journals4 years provided audited
Cash Register TapesUntil audited
Depository Agreement4 years provided audited
Employee Request for Leave FormsUntil audited
 Invoices/Vouchers4 years provided audited
Investment Records4 years provided audited
Payroll Tax Forms (state, federal, local)4 years provided audited
Petty Cash Records4 years provided audited
Prevailing Wage Records4 years provided audited
Purchase Order Requests4 years provided audited
Receipt BooksUntil audited
Receipts Journals4 years provided audited
Tax Budgets (county)10 years provided audited
TimesheetsUntil audited
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Legal

TypeRetention Period
Claims and Litigation Documents5 years after case is closed and all appeals exhausted
Levy Official FilesLife of levy plus 5 years
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Miscellaneous

TypeRetention Period
Board Agendas1 year
Records Request2 years
CorrespondenceUntil deemed no longer of value
Donation Records (non-cash)4 years
SoftwareDestroy when obsolete
Administrative Policies/ProceduresUntil superseded
Job DescriptionsUntil superseded
OSHA Records5 years
Strategic PlanUntil superseded
Technology PlanUntil superseded
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Reporting

The Library's Fiscal Officer will report to the Board annually and request to deaccession public records.

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