HomeMy WebLinkAbout1976-07-07; Municipal Water District; Resolution 343RESOLUTION NO. 343
RESOLUTION OF THE BOARD OF DIRECTORS OF
CARLSBAD MUNICIPAL WATER DISTRICT ESTAB-
LISHING RULES FOR RETENTION AND DESTRUC-
TION OF RECORDS OF CARLSBAD MUNICIPAL
WATER DISTRICT
WHEREAS, the CARLSBAD MUNICIPAL WATER DISTRICT
desires to establish rules for retention and destruction of
records of CARLSBAD MUNICIPAL WATER DISTRICT.
NOW, THEREFORE, THE BOARD OF DIRECTORS OF CARLSBAD
MUNICIPAL WATER DISTRICT DOES HEREBY DETERMINE AND RESOLVE AS
FOLLOWS :
I. The records of the CARLSBAD MUNICIPAL WATER DISTRICT
shall be retained for the following minimum period:
1.
2.
3.
4.
5.
6.
7.
a.
Minutes - Indefinitely
Resolutions - Indefinitely
Contracts - Life of contract plus seven years
Construction Records -
a. Unaccepted Bids - Date of opening plus
two years
b. Accepted Bid, Correspondence, Contract
and Change Orders - Life of the
guarantee or grant plus seven years
c. As-Built Plans - Indefinitely
Property Records - As long as property is owned by the District
Records of Proceedings for the Authorization of
Long-Term Debt, Bonds, Warrants, Loans and other
Long-Term Agreements - Date of final payment
plus ten years
Paid Bonds, Warrant Certificates and Interest
Coupons - Date of payment plus ten years
Payroll and Personnel Records - Indefinitely
Payroll and Personnel Records include the following:
a.
b.
C.
d.
e.
f.
4-
h.
i.
j=
Accident Reports, Injury Claims and Settlements
Medical Histories
Injury Frequency Charts
Applications, Changes and Termina-
tions of Employees
Insurance Records of Employees
Time Cards
Job Descriptions
Performance or Rating Cards
Earning Records and Summaries
Retirements.
Fidelity bonds and garnishments of personnel -
Date of termination of personnel with the Dis- trict plus five years.
Water bills to customers - Date of bill plus two years.
Water accounts of customers - Date of last
entry plus two years.
Source documents for accounting records, includ-
ing invoices, purchase orders , deposit permits and receipts - Date of document plus seven years.
Accounting Records - Indefinitely.
Accounting Records include, but are not limited
to, the following:
a.
b.
C.
d.
e.
f.
g-
h.
i.
j.
k.
1.
m.
n.
0.
P*
Bank Statements
Bank Deposits
Checks
Cash Receipts or Disbursements Book
Note Register
Deposit Permit Register
Accounts Receivable or Payable Register
Check or Warrant Register
General Journal
Payroll Journal
Expenditure Ledger
Revenue Ledger
Taxes Receivable Ledger
Accounts Payable or Receivable Ledger
Warrants Payable Ledger
Construction Ledger
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q. Appropriation Ledger
r. General Ledger
s. Trial Balances
t. Balance Sheets
u. Analysis of Changes in Available Fund Balances
v. Cash Receipts and Disbursements Statements
w. Expenditure Statements
11. After the records of the CARLSBAD MUNICIPAL WATER DIS-
TRICT have been retained for the minimum period as
specified above, the said records may be destroyed with
the approval of the General Manager of CARLSBAD MUNICI-
PAL WATER DISTRICT.
PASSED, APPROVED AND ADOPTED this 7th day of July,
1976.
ERKLE, President
d of Directors of
CIPAL WATER DISTRICT
ATTEST :
W. D. CARMICHAEL, -Secretary
of the Board of Directors of
CARLSBAD MUNICIPAL WATER DISTRICT
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