|
Administration |
| Contents |
Instructions |
Final
Disposition |
protocol minutes for all:
- boards
- advisory and steering committees
- Churchwide Assembly
- synod assemblies
- Church Council
- Conference of bishops
- MIF Board of
Trustees and Audit Committee
- Foundation Board
of Trustees and Advisory Committee
|
Retain
one copy of the protocol minutes in the unit; send one copy to the
Office of the Secretary, and one copy to the ELCA Archives
as these are produced, ELCA Constitution [13.41.02a].
(Duplication and disbursal protects these vital records.) |
Send
one copy to the Archives as these documents are produced. |
constitutions, bylaws, and other governing
documents for:
- ELCA
- synods
- related organizations
|
Maintain
current editions in the unit. |
Send
copies to the Archives as soon as received.
Send documents for inactive
corporations to the Archives
|
- nominations for churchwide
offices
- affidavit of meetings held
|
Nominations
database maintains current + 3 years of history. |
Destroy
paper records after 5 years. |
- records on rostered persons
- records on congregations
|
Database
system must include plans for migration and maintenance of all
data in electronically retrievable format. (OS) |
Each
year, print out the report for each deceased individual for the
Archives. |
|
candidacy files
|
Database
system (SR) |
Send
paper files to the Records Center for 30 years; then destroy. |
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|
Correspondence |
| Content |
Instructions |
Final
Disposition |
|
|
File
letters and responses together. Print out significant
e-mail
together with your reply.
|
Send
to the Archives at 3 year intervals. |
|
Policy
and Procedure Documents |
| Content |
Instructions |
Final
Disposition |
- policy manuals
- procedure manuals
|
Retain
only the current editions in the units and on the Web Intranet
|
Send
copies to the Archives as produced. |
|
Records
Management
|
| Contents |
Instructions |
Final
Disposition |
|
records management policy and
procedures
|
Current version in paper and .html and
.pdf formats
|
Send records management policy
documents to the Archives as produced.
|
- Records Center inventory
- records destruction
documentation
|
Database maintains active
Records Center inventory Database retains 10 years of
records destruction inventory in memory. |
Paper Records Center inventory records
are retained for active life + 1 year and then destroyed.
Retain 10 years of records destruction
inventory in memory and then destroy.
|
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|
Statistical
and Narrative Reports
|
|
Content
|
Instructions
|
Final Disposition
|
- constituent research narrative
reports
- research reports in response to
requests from: congregations
synods
churchwide units
- demographic studies
|
database systems
|
Send reports to the Archives as
produced.
|
|
Legal |
| Contents |
Instructions |
Final
Disposition |
- opinions - outside counsel
- opinions - inside counsel
|
Retain
until public disclosure is not prejudicial. |
Send
to the Archives |
|
litigation files |
At
the close of litigation, flag
disposition before sending to the records Center for 10 years. |
Send
to the Archives or destroy as indicated.
|
- disciplinary hearing committee files
for individuals
- disciplinary hearing committee
files for congregations
|
Archived
files may be accessed only with the permission of the Secretary or
General Counsel of
the ELCA. |
Send
to the Archives 10 years after close of action |
- first notice files for rostered
persons
- first notice files for
congregations
- resigned or removed from the
roster
|
Retain
in OS/legal |
|
- proxies, signed
- amicus briefs
|
Originator
of the amicus brief is responsible for retention. |
Once
executed, send to the Archives. |
- licenses
- contracts
- sample contract database
(OS/legal)
|
Retain
in the unit for 10 years after expiration; send copy to OS/legal |
Retain
10 years after the period of activity; then destroy. (Period
indicated covers the maximum retention period for all states.) |
- articles of incorporation
- other corporate legal documents
|
|
Send
documents for inactive corporations to the Archives |
- state tax exempt records
- state registrations of corporate
name
- federal exemption records
|
Maintain
current state filings database.
Federal exemption database must
contain all history.
|
Send
copies of corporate name registration to the Archives. |
|
J1 visas |
Maintained
in database and paper files. |
Send
paper files to the Archives at 10 year intervals. |
|
copyright and intellectual
property ownership documents |
Augsburg
Fortress Publishers will prepared and maintain, if requested. |
Send
copies to the Archives. |
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|
Personnel
Records |
| Contents |
Instructions |
Final
Disposition |
Permanent:
- applications
- resumes
- position descriptions
- offer letter
- acceptance letter
- separation form
|
(A
separate schedule governs the missionary personnel records held by
the Division for Global Mission.) |
The
first group of records is identified as the permanent personnel
file and should be transferred to the Archives within a year after
the person has terminated service. |
Temporary:
- salary contracts and change notices
- personnel action forms
- emergency notification
- relocation records
- performance appraisals
- accident reports
- education assistance
- correspondence related to salary
- compensation and benefits
- FMLA disability and compensation
- INS I-9 forms
|
|
According
to Illinois statute, the temporary records should be destroyed at
1-3 year intervals and are not to be sent to the Archives. |
|
position descriptions |
|
Destroy
1 year after superseded. |
|
applications for employment |
|
Retain
1 year; then destroy. |
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Salary
Administration |
|
Contents |
Instructions |
Final
Disposition |
|
payroll processing system |
Records
within the payroll processing system are retained for 1 year by
ADP. OT receives paper and CD-ROM records with every
payroll. Keep current year + 1 in OT |
Payroll
information, in all formats, is retained for 7 years beyond the
current year and then destroyed. |
- federal, state, and local tax
records (941) (paper only)
- W-2 (paper and CD-ROM)
- W-4
- payroll registers
- payroll checks
- wage rate tables
- payroll history
- payroll deductions:
continuing education plan
optional pension plan
AD&D insurance
RTA
garnishment orders
bank notification
- housing allowance records
- workers compensation
|
Information
which is not available from the electronic system is retained in
hard copy in OT for the current year + 1 then moved to the Records
Center for 6 years.
All payroll records for
missionaries are processed by ADP and retained in DGM.
|
Payroll
information, in all formats, is retained for 7 years beyond the
current year and then destroyed. |
- personal action forms
- time sheets
- moving expenses
|
|
Keep
current year + 1 in OT and then destroy. |
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|
ELCA Insurance
Management *(Certain insurance files and insurance
information, such as inbound insurance certificates, may be part of
different ELCA unit files. ) |
| Contents |
Instructions |
Final
Disposition |
- completed commercial general liability,
automobile liability, and worker compensation injury incident
reports,
- completed claim forms and insurance
claim settlement documents
|
Risk manager retains in OS for 2 years after close of the file.
|
Transfer
to the Records Center for 13 years, and then destroy. |
all liability insurance policies
Commercial General Liability
Automobile Liability D&O/Employment Practices Liability
Workers Compensation Umbrella/Excess Liability and any other
liability policies. |
Risk manager retains active and
cancelled insurance policies in OS for 5 years. Active and
cancelled liability insurance policies must never be destroyed.
|
Send the original insurance policy and
termination sheet to the Archives for permanent retention.
Do not destroy. |
|
all liability insurance claims |
Risk manager
retains active and cancelled insurance policies in OS for 5 years.
|
Transfer to the Records Center for 30
years, and then destroy. |
|
all property-related and
commercial crime insurance policies |
Risk manager retains active and
cancelled insurance policies in OS for 5 years. |
Transfer to the Records Center for 10
years, and then destroy. |
|
property insurance and commercial
crime insurance claims |
Risk manager retains in OS for 5 years
after the close of the file. |
Transfer to the Records Center for 15
years, and then destroy. |
|
all surety bonds |
Risk Manager retains in OS for 5 years. |
Transfer to the Records Center for 25
years, and then destroy. |
|
inbound insurance certificates
from vendors, suppliers, contractors, subcontractors and any other
service providers* |
Risk Manager retains in OS for 3 years. |
Transfer to the Archives for permanent
retention.
Do not destroy. |
|
property insurance valuation
reports |
Risk Manager retains in OS for 5 years. |
Transfer to the Archives for permanent
retention.
Do not destroy. |
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|
Contracts
for Goods or Services |
| Contents |
Instructions |
Final
Disposition |
- buy/sell agreements
- contract compliance
- contract documentation
- contract pay administration
- sample contracts
|
Maintain
in the unit while active + 10 years. Send a copy of the
contract to the OS/legal office. Sample
contracts database OS/Legal office |
Destroy
records after 10 years. (The period
indicated covers the maximum retention period for all states.) |
|
Lutheran
Center Services and Maintenance |
| Contents |
Instructions |
Final
Disposition |
- tenant leases
- building environmental and safety
records
- certification for building
equipment (elevators, fire extinguishers)
- emergency action plan
- blueprints
- building permits
- maintenance staff records
|
Maintained by the Management
Company. |
 |
- injury incident reports
- security incident reports
|
Send
copies of incidents involving possible claims to the insurance
manager in the Office of the Secretary.
|
Retain
5 years after the current year and then destroy. |
- property inventory
- bids and quotations
- property sold
- motor vehicle records
|
|
Retain
for 1 year after the period of activity and then destroy. |
- telephone billing
- postage, United Parcel Service,
Federal Express
|
|
Retain
1 year after the current year and then destroy. |
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|
Capital
Property |
|
Contents
|
Instructions |
Final
Disposition |
- capital asset records
- equipment leases (MS)
- software licenses (IT)
- depreciation schedules
- property inventory database (OT)
- property sold
- capital budget committee requests
(OT)
|
Copies
of contracts for capital assets should be sent to the OS/Legal
Office |
Retain
for 6 years beyond the current administrative use for the records
and then destroy. |
|
ELCA
Owned Real Estate |
| Contents |
Instructions |
Final
Disposition |
- ELCA-owned real estate legal files
and notes
- deeds
- lease abstracts
- lease acquisitions
- maintenance records
- property summaries
- property titles
- real estate records
- repair records
- water rights
- zoning permits
- contracts, property improvement
- contract compliance
- contract documentation
- easements
- leases
- mortgages
- patent agreements
- promissory notes
|
All
documents associated with ELCA real estate files are maintained in
hard copy format in individual property files in OT for 1 year
after the close of activity. |
Retain
year-end reports and legal files for 19 years in the Records
Center, then destroy.
|
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|
Budget |
| Contents |
Instructions |
Final
disposition |
- budget
- budget development database
system
- budget in .html format
|
Retain
1 year of memory in the database system. |
Send
a paper copy of the detailed budget, including program
descriptions, to the Archives annually. |
|
Audit Reports
|
|
Contents
|
Instructions |
Final
Disposition |
- ELCA audited financial statements
- Audit work papers consisting of : trial
balance, account directors report, income statements, balance
sheet, consolidated financial statements
- Synod audit reports
|
Retain
one copy in OT; send one copy of the auditor's report to the OS/Legal department.
Retain paper general ledger reports for the current year + 1 in
the unit.
Retain in the unit current year +2
|
Send
one copy of auditor's report to the Archives as soon as
received. Send to the Records
Center for 6 years. Destroy after 6 years.
Send to the Archives |
|
Internal Audit
|
|
|
|
Contents |
Instructions |
Final Disposition |
|
- Internal Audit Work Papers
|
Distribute report to
manager(s) of area under review, senior managment of the entity
under review (MIF, ELCA, or Foundation) and the senior management of
the Office of the Treasurer. Retain in the Audit
Department for 7 years and then move to the Records Center.
Keep each internal audit's work papers in the Internal Audit
Department until the next audit of the same area is completed (this
is called the current file). Once the next audit of the area
is completed, keep these work papers in the current file and
move only the key work papers from the previous current file
to the permanent file and destroy all other work papers. Keep
the permanent file in the audit department for a trailing 7 years,
after which move to the Records Center.
|
Once the report is 7 years
old, move to the Records Center and retain permanently. (If reports
are imaged, may be retained longer in the unit.)
Once the permanent file is 7 years old,
move to the Records Center and retain it permanently. |
|
General
Accounting |
|
Contents
|
Instructions |
Final
Disposition |
|
Integrated Financial Accounting
System (IFAS) |
General Ledger
entry data in IFAS will be maintained on the server in detail for 10
years.
Only year-end database backup tapes will
be retained for 10 years. Other tapes may be recycled.
|
After
10 years, data will be compressed to summary level and retained on
the server permanently with a commitment to migrate to any newer
software. This is for statistical analysis purposes only. |
- journal entry vouchers including
back up:
-
batch proofs,
-
distribution reports,
-
JE postings
|
Retain paper year-end general ledger reports for the current year + 1 in OT
|
Send
to the Records Center for 6 years and then destroy. |
|
American Express memberships |
Maintain while active + 1 year
|
Destroy
1 year after membership is retracted and account closed. |
- accounting procedures
- chart of accounts
|
|
Send
to the Archives as produced. |
|
statements of financial condition |
Retained permanently as treasurer's
report to the Church Council.
|
Sent
to the Archives in the Church Council minutes. |
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|
Accounts
Payable |
|
Contents
|
Instructions |
Final
Disposition |
- vouchers with documentation:
-
bills
-
credit card statements
-
credit card charge slips
-
invoices
-
expense reports
-
travel expense reports
- property taxes
- amortization records
- accounts payable ledgers
- canceled checks
- 1099's
|
Electronic
accounts payable system retains current year + 6 in memory.
Maintain paper records current year
in the Office of the Treasurer. |
Delete from the system after
7 years. Send
paper files to the Records Center for 6 years and then destroy. |
|
Gift
and Income Processing |
|
Contents
|
Instructions |
Final
Disposition |
- processing system
- remittance documentation for ELCA,
MIF, FD, and WELCA
- checks
- remittance receipts
- donor cards
- credit advices
- notes of intention
|
Electronic
gift processing system retains 5 years of donor data beyond the
current year in memory.
Keep paper files for ELCA, FD,
and WELCA for the current year + 1 in OT. |
Send
paper files to the Records Center for 6 years and then destroy. |
|
Banking |
| Contents |
Instructions |
Final
Disposition |
- bank reconciliation report
- bank deposits
- monthly statements with
reconciliation
- check registers
- cancelled checks
- deposit slips
- wire transfers
|
Retain
for the current year + 1 in OT |
Send
to the Records Center for 6 years and then destroy. |
|
|
Retain
while active in OT |
Send
to the Records Center for 6 years; then destroy. |
|
MAX
Mortgage Loan System |
| Contents |
Instructions |
Final
Disposition |
|
MAX mortgage loan system consists of real
estate loans, social ministry loans, purchased mortgages. |
This electronic system was
too old to migrate forward. It was replaced by the Excel Loan
System (see below). |
Send year-end reports and legal files to
the Records Center for 19 years and then destroy.
|
|
Excel Loan System
|
|
|
|
Contents |
Instructions |
Final Disposition |
Mortgage loan system consists of real estate
loans, social ministry loans, purchased mortgages.
- deeds
- notes
- agreements
- 1098's
- monthly and year-end reports
|
This system tracks the loans
issued by the ELCA. A separate file is created for each year
that contains the detailed information relating to a loan. |
Send year-end reports and
legal files to the Records Center for 19 years and then destroy. |
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|
Mission
Investment Fund |
|
Contents |
Instructions |
Final
Disposition |
|
Accounting
- ACH requests
- check requests
- wire transfer requests
|
Keep in unit for 3
years; send to the Records Center |
Discard after 7
years |
- audit work papers
- offering circular work papers
- bank reconciliation
- journal vouchers
- bank statements
- cancelled checks
- check register
- financial statements
- trial balance
- mission certificates
- accounts payable files
- 1099 and tax documents
- state annual reports
- registered agenda filings
- system reconciliation
- sub-ledgers
|
Keep in unit for 7 years.
Keep in unit for 7 years. |
Archive
Discard |
Investments (in each
daily operations file)
- account application
- beneficiary form
- IRA self directed form
- IRA transfer request form
- trust documents
- power of attorney
- death certificate
- executor papers
- change of address
- mission term change term
- account redemption request
- change of authorization signers
|
Paper copy in the
unit until account is closed.
Paper copy in the unit until the account is closed. (Accounts
prior to 2003 will remain in Records Retention Center in paper form
for 7 years.)
Keep 7 years in the unit.
Permanent
|
Archives
May be discarded after 2 years as account
has been imaged.
Discard
Archives
|
Marketing
- offering circular
- quarterly newsletters
- media schedules and contracts
- new videos/DVDs
- year-end report of growth
- vendor paid invoices
|
Keep in unit (5
copies)
|
Archive annually
Discard after 1 year
Archive annually
Discard after 1 year
|
| Lending
*electronic copy
** electronic copy of application only ; no attachments
*** system generated ; no paper copies retained
- escrow instructions
- promissory note
- *lenders title insurance policy
- **loan application
- insurance
- *attorney's opinion letter
- satisfaction of mortgage
- final disbursement report
- *W-9 by congregation
- year-end loan report
- appraisal
- *mortgage/deed of trust
|
Active in unit for the life of the loan
Send mortgage to the ministry
|
Discard after loan is paid off
Send mortgage to the ministry
|
Real Estate
- offer to purchase
- deed –- MIF
owner
- title policy –-
MIF owner
- closing statement
- survey
- soils test
- topographical survey
- appraisal
- environmental study
- check requests
- satisfactions –-
forms
- offers to purchase
- amendments to contracts
- assignment of contracts
–- forms
- wire instructions –-
forms
- to be sold list –-
year end
- realtors list
- current market analysis
- current listing agreement
- real estate sub-ledger
–- year end.
|
For the life of the
congregation
Active in the unit until closing
Keep in the unit 20 years
|
Send to the Records Center for 20 years;
then destroy.
Discard after 20 years.
|
Administration
- miscellaneous legal documents
- minutes of Board of Trustees
- MIF resolutions
- IRS letter –-
master
- merger documents
- articles on incorporation
- bylaws
- certificate of name change
- certificate of good standing
- audit reports
- minutes of the audit committee
|
Keep copy in the
unit. |
Send to the
Archives annually.
|
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|
Foundation
Accounting |
| Contents |
Instructions |
Final
Disposition |
- donor records
- life income agreements
- endowment records
- estates & bequests
- life insurance
- outside trusts
- congregations investing in
endowments
|
Managed
by 3 databases:
- endowment database
- deferred gift database
- donors and prospects database
Records will be maintained in the
Foundation for 1 year after closing the file.
|
Send
the original contract and termination sheet to the Records Center
for an additional 6 years after closing, then destroy.
|
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