| DOCUMENT |
MINIMUM PERIOD OF |
REASON |
| |
RETENTION |
|
| |
|
|
| Minute books |
Indefinite |
Archive |
| Receipt and payment accounts |
Indefinite |
Archive |
| Bank statements, including deposit/savings accounts |
Last completed audit year |
Audit |
| Bank paying-in books |
Last completed audit year |
Audit |
| Cheque book stubs |
Last completed audit year |
Audit |
| Paid invoices |
6 years |
Audit & VAT |
| VAT records |
6 years |
Audit & VAT |
| Petty cash records |
6 years |
Audit & VAT |
| Wages records |
12 years |
Audit |
| Insurance policies |
While valid |
Management |
| Certificates of Insurance |
40 years |
Regulation 1998 |
| |
|
|
Personnel matters
Documentation relating to staff should be kept securely and for as long as it would be possible for a claim to be made against the Council
Disposal of documents
a) Anything no longer of use or value can be destroyed securely.
b) Documents of historical importance, if not retained by the Council, should be offered to the County Record Office.
|
