Retention
Copies:
Identify Records Series Titles and Categories
Develop and Maintain Documentation of Payroll
Policies,Procedures
Control Retention and Disposition of Payroll
Records
Retaining Records
Delaying Records Destruction
Maintaining Inactive Records
Identify the Official Copy, the Institution Record Copy and Working Copies:
Many payroll records are produced in multiple copies, by using multi-ply
forms or by photocopying. This schedule covers all copies of the record,
including the following:
Official Copy
The official copy is the copy that is most likely to be used for multi-institution
audit purposes. The official copy must be identified for all records series.
This copy is usually located in:
UWSC Payroll;
UW System Institution, or
UW System Institutional Departments.
Institution Record Copy
The institution should also identify the institution record copy and
its location in the institution. The institution record copy is that copy
that must be retained to satisfy any institution-specific audit or legal
requirement of the institution's operations.
Working Copies
All other copies of the record are considered working or convenience
copies. These should not be retained longer than the official and institution
copies of the record. If the institution continues to retain convenience
copies when retention periods set for the official copies have expired,
the institution is not conforming to the retention policies established
for "public records" under s. 16.61 (2)(b). Therefore, dispose
of these within a reasonable period of time. Retain convenience copies
for 1 year or less. If you do not need convenience copies in office, discard
them as soon as practical. Do not send them to the State Records Center.
Identify Records Series Titles and Categories
Titles of records series may not be the exact titles used by an institution
for each record or records series. The schedule requires some interpretation
and application to specific institution titles of payroll records. If
institution staff are uncertain about the schedule's application to a
specific group of records or need assistance, refer to section titled
"For Additional Information and Assistance" to identify sources
of advice and assistance.
A listing of each records series, summarizing the retention requirements
for official, institution and working copies of the records is included
in this report. Also included is a narrative detailed description, including
lists forms, reports and other items included in the series. All items
within a series relate to the same topic and have the same retention requirements.
The UW Payroll Service Center has provided an index of selected forms,
reports and documents, along with their retention requirements.
Develop and Maintain Documentation
of Payroll Policies, Procedures
Transactions and Control: Institutions need to maintain adequate documentation
of payroll transactions and activities to meet internal administrative
needs, legal purposes and program and financial audit requirements. This
schedule provides institution staff with a sound basis for adequate program
documentation.
Institution Records Management Officers should work with payroll personnel
to implement organized filing systems and design information processes
that are consistent with effective, efficient records management principles.
Design filing systems to meet staff informational needs and facilitate
cross-reference to retention and disposition guidance in this schedule.
Control Retention and Disposition of
Payroll Records
The institution should use this schedule to dispose of records that
are no longer needed on a continuing basis. Implement the retention and
disposition policies in this schedule in a timely and efficient manner.
To facilitate disposition, institution staff should cut off files periodically
and develop methods to mark files when they close.
Disposition includes transfer of records to Records Center storage, when
appropriate, and destruction of records through the State's wastepaper
or confidential recycling contract. If Institutions are not familiar with
confidential disposition procedures or facilities locally available, they
should contact their Institution records officer. For all payroll records,
the final disposition is destroy. No payroll records in this general schedule
have secondary or historical research value to the State, however; some
records series have long term administrative value. Disposition of payroll
records will be governed by facilities and recycling procedures locally
available.
Retaining Records
Institutions are required to follow this schedule. Retention periods
established and disposition directions are state policy requirements for
payroll records. Records may be retained for longer purposes under the
conditions which follow.
Delaying Records Destruction
Records should only be retained for periods longer than the retention
periods specified in this schedule if particular records are subject to
question costs in an audit; if needed in a legal action; or if a request
for retrieval of particular records has been received. Payroll records
related to audit findings must be retained until completion of the audit.
The Wisconsin Open Records Law 19.35(5), Wis. Stats. forbids the destruction
of any record after an inspection or copying request until the request
is granted, or at least 60 days after the date that the request is denied.
Court orders may extend this time period. The institution's records custodian
can provide advice.
It is the responsibility of the office holding the record to determine
if an audit, litigation or an Open Records request is pending before disposing
of that record. Maintaining Inactive Records Inactive records that must
be retained for an additional period of time before the expiration of
their legal retention requirements should be transferred to a low-cost
inactive records facility, such as the State Records Center.
Maintaining Inactive Records
Inactive records that must be retained for an additional period of time
before the expiration of their legal retention requirements should be
transferred to a low-cost inactive records facility, such as the State
Records Center.
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