DISPOSAL CODE
RECORD DESCRIPTION
RETENTION PERIOD
CUSTODIAN
by applicants and other records related to hiring, requests for reasonable accommodation, promotion, demotion, transfer, lay-off or termination, rates of pay or other terms of compensation
or personnel action taken, whichever is later; if record is relevant to charge or cause of action then hold until final disposition of charge or action
(Employment- related); Civil Rights Compliance Officer (student-related)
ACADEMIC PROGRAM / ACCREDITATION RECORDS Act 335 Forms- Community College Courses
Permanent
Registrar
1 2
Health Career Program Records
In compliance with specialized accreditation standards for individual career fields
Academic Dean for Program
Certificates of/Formal Records Documenting Accreditation Status
Permanent
President’s Office and Academic Deans for Individually Accredited Programs Academic Dean for Program
2
Accreditation Records – Reports, Supporting Documentation and Related Correspondence
Duration of Accreditation Period plus 10 years, or any longer retention period mandated by applicable accrediting agency
2
PAYROLL RECORDS Federal Tax Records a. Undeliverable W-2 forms
7 years 7 years 7 years 7 years
Payroll Payroll Payroll Payroll
2 2 2 2
b. Employer’s Quarterly Federal Tax Return (941) and schedules
c. Wage and Tax Statement (W-2)
d. Annual Withholding Tax Return for U.S. Source income of Foreign Persons (1042) e. Foreign Person(s) U.S. Source Income Subject to Withholding (1042S) Annual 6559 State and Local Tax Records a. Quarterly returns and state and local taxes withheld
7 years
Payroll
2
7 years
Payroll
2
b. Annual returns and detail c. Payment records and backup PA Dept. of Ed. FICA Receivables a. Quarterly returns (339) and detail b. Fiscal year reconciliation (2105) Employee Deduction Authorizations a. Savings Bond (obsolete 07/01/2010)
7 years 7 years
Payroll Payroll
2 2
7 years 7 years
Payroll Payroll
2 2
7 years 7 years 7 years
Payroll Payroll Payroll
2 2 2
b. United Way c. Foundation
Garnishments a. Orders and related correspondence b. Payment records and backup
7 years 7 years
Payroll Payroll
2 2
85|Page
Made with FlippingBook Learn more on our blog