The John Roberts Company - WordPress.com · The John Roberts Company Records Retention Schedule Page 13 Business Function: ACCOUNTING ... ACC106 Records include time records, overtime,

The John Roberts Company Records Retention Schedule

Page 13

Business Function: ACCOUNTING

Retention Period Codes Records Media ACT: Active CY: Current Year IND: Indefinite MTN: Maintain

MAX: Maximum SUP: Limitation of Assessment LAS: Limitation of Assessment LAC: Limitation of Action

Paper Microfilm/Microfiche Digital

Magnetic Tape/Removable Drives CDs/DVDs Other

Record Classification Code

Record Series Official Custodian

Media Archival Value

Business Retention

Legal Retention

Total Retention

Legal Reference

ACC101 Accounts Payable Accounting Department

Paper Digital

0 0 CY +7 CY +7 26 CFR 301.6511(d)-1 26 CFR 1.1081-11 29 CFR 516.5 (c)-2 MN Statute 317A.461

ACC102 Accounts Receivable Accounting Department

Paper Digital

0 0 CY +7 CY +7 26 CFR 301.6511(d)-1 26 CFR 1.1081-11 MN Statute 317A.461 MN Statute 290.191

ACC103 Banking Management Accounting Department

Paper Digital

0 0 CY +7 CY +7 26 CFR 301.6511(d)-1 26 CFR 1.1081-11 MN Statute 45.027

ACC104 Capital Expenditures Accounting Department

Paper Digital

0 0 CY +7 CY +7 26 CFR 301.6511(d)-1 26 CFR 1.1081-11 MN Statute 297A.68

ACC005 Payroll: Accounting Accounting Department

Paper Digital

0 0 CY +7 CY +7 26 CFR 31.3111-1 26 CFR 301.6511(d)-1 26 CFR 1.1081-11 26 CFR 31.6001-1 29 USC 1105 MN Administrative Rule 3315 MN Statute 268.001-.023 MN Statute 290.92

Page 14

ACC106 Payroll: Employee Accounting Department

Paper Digital

0 0 CY +8 CY +8 26 CFR 1.1081-11 26 CFR 31.6001-1 26 CFR 301.6511(d)-1 29 CFR 531.39 (a) (b) 29 CFR 531.40 (a) (b) (c) MN Statute 181.06(2) MN Statute 268.186 MN Statute 270C.69(1)(a)

ACC107 Tax Audits and Appeals Accounting Department

Paper Digital

0 0 CY +7 CY +7 26 CFR 1.1081-11 26 CFR 301.6511(d)-1 MN Statute 60A.1291 MN Statute 177.27

ACC108 Taxes: General Accounting Department

Paper Digital

0 0 CY +7 CY +7 26 CFR 1.1081-11 26 CFR 301.6511(d)-1 MN Statute 268.046

ACC109 Taxes: Sales and Use Tax Accounting Department

Paper Digital

0 0 CY +4 CY +4 MN Statute 289A.18 MN Statute 297A.76

Description of Records

ACC101 Records of expenditures. Records include invoices, billings, check requests, accounts payable reports, employee reimbursements, and tax records.

RETENTION TRIGGER: Retain the records for the current calendar year plus the retention period. The retention period begins on the last day of the year in which the records were created.

ACC102 Records of amounts received. Records include customer invoices, collection receipts, cash records for electronic transfer or paper check, and reports for management and internal and external auditors.


ACC103 Records related to bank accounts. These records include cancelled checks, electronic transfers, check registers, bank statements and reconciliations, deposit slips, and voided checks.


ACC104 Records related to fixed assets. Records include purchase, sale, and improvement of fixed assets; equipment lists, depreciation schedules, disposal and sale records. Does not include contracts related to the purchase and sale of real property.



Page 15

ACC105 Records of tax (federal and state) taxes paid, withheld, and reported, tax returns, work-papers, W-2 forms. RETENTION TRIGGER: Retain the records for the current calendar year plus the retention period. The retention period begins on

the last day of the year in which the records were created.

ACC106 Records include time records, overtime, deductions, direct deposit, garnishment and child support orders. RETENTION TRIGGER: Retain the records for the current calendar year plus the retention period. The retention period begins on


ACC107 Records of audits (federal, state and local tax returns); including summary reports, work-papers, audit reports, and settlement agreements.


ACC108 Records of federal, state and local tax returns of income and related workpapers. Does not include audits and appeals; or sales and use taxes.


ACC109 Records related to sales tax returns. Includes sales and use tax workpapers. Does not include audits and appeals; or general taxes. RETENTION TRIGGER: Retain the records for the current calendar year plus the retention period. The retention period begins on


Business Function Approval Signature: Date:

John Lerado-Hernandez • Director, Accounting

Legal Department Approval Signature: Date:

Mai Nguyen • General Counsel Tax Department Approval Signature: Date:

Asha Indris • Vice President, Tax and Finance

Records Management Approval Signature: Date:

Susan Wolfe • Director, Records Management

Page 16

Business Function: BUSINESS DEVELOPMENT








Business Retention

Legal Retention

Total Retention

Legal Reference

BUD101 Advertising Administration Department

Paper Digital

0 ACT +3 0 ACT +3

BUD102 Marketing & Strategic Plans Administration Department

Paper Digital

0 ACT +3 0 ACT +3

BUD103 Organization History Administration Department

Paper Digital Other

IND 0 0 IND +15


BUD101 Records related to promotional material, including advertising copy for print and digital media. Records include artwork, photographs, displays, website design and promotion materials.

RETENTION TRIGGER: Retain the records for the life of the advertising campaign. The retention period begins when the advertising is no longer being used by the company.

BUD102 Records related to the development of marketing strategies and promotional plans for marketing. Records include target market plans, market data and forecasts, and marketing analysis.

RETENTION TRIGGER: Retain the records for the life of the advertising campaign. The retention period begins when the advertising is no longer being used by the company.

BUD103 Records documenting company history. Records include photos and similar mementos of company activities, personal correspondence, awards, and press releases. Does not include articles of incorporation.

RETENTION TRIGGER: These records will be reviewed after 15 years and every 5 years thereafter. The review period begins when the record is created and must be destroyed when no longer needed. Indefinite does not mean permanent.


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Merja Dembovsky • Director, Business Development






Page 18

Business Function: HUMAN RESOURCES








Business Retention

Legal Retention

Total Retention

Legal Reference

HRM101 Benefits Enrollment and Participation

Human Resources

Paper Digital

0 0 ACT +6 ACT +6 29 USC 1113 29 USC 1027 29 CFR 4007.10 45 CFR 164.530(i)(2)

HRM102 Benefit Package Administration

Human Resources

Paper Digital

0 0 SUP +6 SUP +6 29 CFR 2590.606-2 29 USC 1113 29 CFR 4007.10 45 CFR 164.530(i)(2) MN Administrative Rule 2742.0100-.00500 MN Statute 356A.12

HRM103 Employee Accidents and Injuries

Human Resources

Paper Digital

0 0 ACT +6 ACT +6 29 CFR 1904.33(a) 29 CFR 1952.350 29 CFR 1952.357 MN Administrative Rule 1904.3-1904.7, & 1904.32 MN Statute 541.05

HRM104 Employee Medical Records Human Resources

Paper Digital

0 0 ACT +6 ACT +6 29 CFR 1910.1020 45 CFR 164.530(a) 42 USC 12631 MN Statute 181.940

HRM105 Employee Recruitment and Selection

Human Resources

Paper Digital

0 CY +3 CY +1 CY +3 42 USC 2000(E)(5) 29 CFR 1602 29 USC 701 MN Statute 13.87 MN Statute 363A.08 MN Statute 181.960-965

HRM106 Job Classifications Human Resources

Paper Digital

0 SUP +5 0 SUP +3


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HRM107

Personnel Files Human Resources

Paper Digital

0 0 ACT +3 ACT +3 29 CFR 516.5(a) 29 CFR 516.6 MN Administrative Rule 5200.009029 29 CFR 1602 29 USC 701 MN Statute 363A.08

HRM108

Training and Development Programs

Human Resources

Paper Digital

0 ACT +3 ACT +6 ACT +6 45 CFR 164.530(2)(b) 29 CFR 1910.119 29 CFR 1926.64 MN Administrative Rule 5210.0420 MN Administrative Rule 5206.0700 MN Administrative Rule 5208.1000


HRM101 Records of expenditures. Records include invoices, billings, check requests, accounts payable reports, employee reimbursements, and tax records.

RETENTION TRIGGER: Retain these records while the plan is active and the benefits are payable. The retention period begins when the plan is inactive and when the benefits are no longer payable.

HRM102 Records related to negotiation and management of benefit packages. Records include contracts and approval for benefit options, insurance plan choices, pension, and defined benefits options.

RETENTION TRIGGER: Retain these records for the life of the policy. The retention period begins when these records are either superseded or discontinued.

HRM103 Records of on-the-job accidents and injuries as required by Occupational Safety and Health (OSHA) and other related agencies. These records include summaries of illness, investigation reports, and accident reports. Does not include employee medical records.

RETENTION TRIGGER: Retain these records for the life of the claim. The retention period begins when the claim is settled or concluded. The records must be destroyed only when they are no longer needed.

HRM104 Records related to employee medical history of on-the-job accidents and injuries; including records required by OSHA, and physician reports, e.g., work limitations or return to work.

RETENTION TRIGGER: Retain these records for the period of employment. The retention period begins when the employment concludes or terminates.

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HRM105 Records related to job applications, advertising, position descriptions, interviews and testing. These records include job posting, help wanted ads, assessment tests, and background checks. Records for hired employees become part of the personnel file.

RETENTION TRIGGER: Retain these records for the calendar year plus the total retention period. The retention period begins on the last day of the year in which the records were created.

HRM106 Records related to job descriptions. Records include job classifications, review procedures for different job classifications. RETENTION TRIGGER: Retain these records for the life of the classification. The retention period begins when the classification is

superseded or discontinued.

HRM107 Individual employee records. Records include employment history, performance reviews, disciplinary actions, and termination of employment.


HRM108 Records related to training and professional development; employee history of training, attendance records, required training, optional training, reimbursement for training/materials, certifications. These records include course manuals, schedules, and evaluation sheets. Does not include attendance and certification records.

RETENTION TRIGGER: Retain these records for the life of the training program. The retention period begins when these records are either superseded or discontinued.


Malcolm Martin • Director, Human Services







Page 21

Business Function: INFORMATION TECHNOLOGY








Business Retention

Legal Retention

Total Retention

Legal Reference

INT101 Disaster Recovery IT Department Digital 0 ACT +1 0 ACT +1 INT102 Hardware and Software IT Department Digital 0 ACT + 7 0 ACT +7

INT103 Network and Computer Access Records

IT Department Digital 0 CY +7 0 CY +7

INT104 Technology Support IT Department Digital 0 CY +3 0 CY +3 Description of Records

INT101 Records related to business continuity and disaster recovery. Records include backups and related documents. RETENTION TRIGGER: Retain these records for current systems. The retention period begins when the system is converted,

superseded or discontinued.

INT102 Records related to IT hardware and software systems. Records include service contracts and agreements; system requirements reports; software licenses, updates, and upgrades; hardware upgrades, repair, or replacement; and disposal reports of software, hardware, and electronic storage.

RETENTION TRIGGER: Retain these records for current systems. The retention period begins when the system is converted, superseded or discontinued.

INT103 Records related to the history of network and computer access records. Records include network/computer security logs, network security logs, system access records, and user access activity logs.

RETENTION TRIGGER: Retain these records for the current calendar year plus the total retention period. The retention period begins on the last day of the year in which the records were created.

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INT104 Records related to routine system maintenance and user support. Records include trouble tickets, problem tracking documentation, requests for data retrieval, user orientation training. Also includes records related to external customer requests for technical support, and telecommunications service requests.



Grant Manos • Director, Information Technology







Page 23

Business Function: LEGAL








Business Retention

Legal Retention

Total Retention

Legal Reference

LEG101

Business Organization and Incorporation

Administration Department

Paper Digital

IND ACT +6 MNT +6 IND +15 MN Statute 333.01 (1)(2) MN Statute 333.02 MN Statutes 302A.115 MN Statute 302A.251 MN Statute 317A.461 MN Statute 541.05

LEG102 Contracts and Agreements: Employees


Paper Digital

0 0 ACT +3 ACT +3 29 CFR 516.5 (b)-3-4 MN Statute 181.55 MN Statute 338.01

LEG103

Contracts and Agreements: Vendors and Suppliers


Paper Digital

0 0 ACT +6 ACT +6 MN Statute 325E.37 MN Statute 336.2-105(1) MN Statute 336.2-201 MN Statute 336.2-316 MN Statute 336.2-725 MN Statute 541.05

LEG104

Compliance: External Reporting


Paper Digital

0 0 ACT +3 ACT +3 MN Statute 79.39 MN Statute 469.1655 MN Statute 216B.241 29 CFR 1910.1200 MN Statute 175.20 MN Statute 175.24

LEG105

Executive Meetings Administration Department

Paper Digital

IND 0 ACT +6 IND +15 MN Statute 302A.111 MN Statute 300.64 MN Stat 302A.231 MN Statute 302A.251 MN Statute 317A.461 MN Statute 541.05

Page 24

LEG106 Insurance Claims: General Administration Department

Paper Digital

0 0 ACT +6 ACT +6 MN Statute 65A.50 MN Statute 65A.296

LEG107 Insurance Claims: Worker’s Compensation


Paper Digital

0 0 ACT +6 ACT +6 MN Statute 79.085 MN Statute 176.021 MN Statute 182.661 MN Statute 176.151

LEG108 Insurance: Policies Administration

Department Paper Digital

0 ACT +7 ACT +6 ACT+7 45 CFR 146.121(a) MN Statute 79.253 MN Statute 62B.09

LEG109 Licenses, Permits, and Certifications


Paper Digital

0 ACT +2 ACT +3 ACT +3 MN Statute 116J.69 MN Administrative Rule 7001.0080

LEG110

Litigation and Claims Administration Department

Paper Digital

0 0 ACT +6 ACT +6 MN Administrative Rule 5200.0810 MN Administrative Rule 5200.0830 MN Statute 45.027 MN Statute 181.960-965 MN Statute 317A.461

LEG111 Policies, Programs, and Procedures


Paper Digital

0 ACT +7 ACT +6 ACT +7 29 CFR 1627.10 29 CFR 1608.7 (a) MN Administrative Rule 5200.0280

LEG112 Real Estate Deeds, Titles, and Easements


Paper 0 ACT +7 ACT +6 ACT +7 MN Statute 541.023

LEG113

Third Party Discovery Administration Department

Paper Digital

0 CY +3 ACT +6 CY +3 5 CFR 1201.73 MN Statute 8.16 MN Statute 571.932 MN Court Rule 26.02 MN Statute 317A.461


LEG101 Records of creation, structure, and governance of the company. These records include articles of incorporation, corporate by-laws, charters, and corporate seal.

RETENTION TRIGGER: These records will be reviewed after 15 years and every 5 years thereafter. The review period begins when the record is created and must be destroyed when no longer needed. Indefinite does not mean permanent.

LEG102 Records related to contracts and agreements with employees. These records include letters of engagement, confidentiality, non-compete, and letters of intent. Also includes disputes that do not progress to litigation.



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LEG103 Records of obligations between the company and supplier of goods, services, equipment, software, hardware, and supplies used by the company. These records include buyer agreements, broker agreements, license agreements, license agreements for outsourced services, confidentiality agreements, supplier scheduling agreements, and statements of work. Also includes disputes that do not progress to litigation.

RETENTION TRIGGER: Retain these records for the life of the vendor relationship. The retention period begins when the relationship ends.

LEG104 Records related to compliance management or submissions to local, state, and federal government agencies such as OSHA, EPA, MN Pollution Control. Also included, are records related to compliance management or submissions to local, state, national, and international regulatory bodies such as ISO 9001, GRACol G7, FSC chain of custody. These records include regulatory documentation such as compliance audits, safety inspections, and disclosure logs. Does not include employee accident or injury or medical records.

RETENTION TRIGGER: Retain these records for the life of the audit or inspection. The retention period begins when the audit or investigation is concluded.

LEG105 Records of proceedings, committees, and other legally required meetings. Records include notices, minutes, and voting records. RETENTION TRIGGER: These records will be reviewed after 15 years and every 5 years thereafter. The review period begins

when the record is created and must be destroyed when no longer needed. Indefinite does not mean permanent.

LEG106 Records of claims filed against the company’s insurance policies. These records include claim notification, claim settlement, and supporting documents.

RETENTION TRIGGER: Retain these records while the plan is active and benefits are payable. The retention period begins when the plan is inactive and when the benefits are no longer payable.

LEG107 Records of claims filed for on-the-job accidents. These records include supporting documentation, claim settlement documents, and notifications of insurance claims. Does not include employee accident and injury records.

RETENTION TRIGGER: Retain these records for the duration of the claim. The retention period begins the date the claim is settled.

LEG108 Records related to insurance coverage including liability, property, and Worker’s Compensation. These records include policies, program manuals, correspondence, underwriting data, amendments, riders, and proof of payment records.

RETENTION TRIGGER: Retain these records for the life of the policy. The retention period begins when the policy is superseded or is no longer in effect.

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LEG109 Records related to operating business; including business permits, business licenses, and certificates of occupancy, construction permits, and zoning permits.

RETENTION TRIGGER: Retain these records for the life of the license, permit, or certification. The retention period begins when it has been superseded or expired.

LEG110 Records of threatened or in-process litigation for a wide range of issues. These records include employment, intellectual property, product liability, and environmental such as pleadings, discovery records, exhibits, and final judgments.

RETENTION TRIGGER: Retain these records for the life of the litigation or claim. The retention period begins when the claim is settled or concluded. These records must be destroyed only when they are no longer needed.

LEG111 Records of policies and procedures to ensure compliance with government rules and best practices. These records include employee handbooks; codes-of-conduct; programs and procedures; guidelines; records management policies and procedures, records retention schedules; and business unit, travel, and workplace violence policies.

RETENTION TRIGGER: Retain these records for the life of the policy. The retention period begins when these records are either superseded or discontinued.

LEG112 Records related to proof of ownership of real estate. These records include property appraisals, deeds, titles, easements, and property descriptions. Does not include disputes that do not lead to litigation.

RETENTION TRIGGER: Retain these records for the life of the ownership of the property. The retention period begins when the property is sold.

LEG113 Records that the company has been compelled to provide but it is not directly involved in the order. These records include court orders, requests for garnishment, and responses to discovery requests, subpoenas, and third party litigation correspondence.



Fatuma Mohamud • Director, Legal Administration







Page 27

Business Function: OPERATIONS: GENERAL








Business Retention

Legal Retention

Total Retention

Legal Reference

GEN101 Maintenance: Manuals and References

Production Paper Digital 0 ACT +5 ACT +3 ACT +5 29 CFR 1910.212(a)(3)(iv)

29 CFR 1910.217

GEN102 Maintenance: Repair and Inspections

Production Paper Digital 0 0 ACT +3 ACT +3 29 CFR 1910.212(a)(3)(iv)

29 CFR 1910.217

GEN103 Shipping and Receiving Production Paper Digital 0 CY +3 0 CY +3

GEN104 Purchasing Production Paper Digital 0 CY +5 0 CY +5

GEN105 Warehouse Operations Production Paper Digital 0 CY +3 0 CY +3


GEN101 Records related to maintenance of physical spaces used and operated by the company. Records include equipment-operating manuals; manufacture maintenance guidelines, and product manuals.

RETENTION TRIGGER: Retain these records for the life of the asset. The retention period begins when the asset is sold or disposed.

GEN102 Records regarding the operation, maintenance, and repair of equipment or facilities. Records include warranties, equipment service logs, manufacturer maintenance guidelines, maintenance logs, facility inspection reports, work orders, and security logs.

RETENTION TRIGGER: Retain these records for the life of the asset. The retention period begins when the asset is sold or disposed.

Page 28

GEN103 Records related to shipping jobs and receiving deliveries. Records include packing slips, shipping logs, postal forms, carrier receipts, bills of lading, delivery and transportation logs, product tracking, destruction or damage reports, and delivery authorization receipts.


GEN104 Records related to seeking offers or acquiring services, supplies or products. Records include administrative support records, material and supply orders, RFPs (Requests for Proposals), purchase orders, and requisitions.


GEN105 Records relating to the storage and maintenance of products within warehouse facilities. Records include product quality checks, product position logs, and inventory use, waste and loss reports.



Nou Yang • Director, Production







Page 29

Business Function: OPERATIONS: PRODUCTION








Business Retention

Legal Retention

Total Retention

Legal Reference

PRO101 Compliance: Internal Reporting


Paper Digital 0 CY +3 0 CY +3

PRO102 Production Scheduling Production Paper Digital 0 CY +3 0 CY +3


PRO101 Records related to producing jobs. Records include billable time; and ISO 9001, GRACol G7 (color-match)], hazardous material disposal, and OSHA safety procedures compliance data.


PRO102 Records related to scheduling jobs. Records include quality control reports, job monitoring, and weekly/monthly production activity reports.


Page 30


Nou Yang • Director, Production







Page 31

Business Function: SALES



Paper Microfilm/Microfiche Electronic





Business Retention

Legal Retention

Total Retention

Legal Reference

SAL101 Customer Database Sales Department

Paper Digital 0 ACT +5 0 ACT +5

SAL102 Production Pricing Sales Department


SAL103 Project Management Sales Department


SAL104 Sales Reports Sales Department

Paper Digital 0 CY +3 0 CY +3


SAL101 Records related to information about customers. Records include contact information; billing and shipping addresses; sales agreements, and account activity.

RETENTION TRIGGER: Retain these records for the life of the customer relationship. The retention period begins when the relationship ends.

SAL102 Records related to production orders. Records include client job order requirements; estimates for services, including cost for overruns; proof of receipt of client files; and orders to produce.

RETENTION TRIGGER: Retain these records for the production period. The retention period begins at the end of the production period ends.

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SAL103 Records related to managing a job (unique or recurring) from start to finish. Records include job tickets; records of receipt or creation of customer files, data, specifications and technical plans; closed tickets; and shipping receipts.

RETENTION TRIGGER: Retain these records for the life of the project. The retention period begins when the project is concluded or discontinued.

SAL104 Records relating to the completion of sales order processing. Records include internal accounting and production documents, and order entry documents.



Tenzin Jampa • Director, Sales






Documents

The John Roberts Company - WordPress.com · The John Roberts Company Records Retention Schedule Page 13 Business Function: ACCOUNTING ... ACC106 Records include time records, overtime,