Record Retention Policy 
The Putnam County District Library, like other public entities in the State of Ohio, must retain certain records from year to year. 
Although the Ohio Revised Code does not set guidelines for public libraries, the Board of Trustees of the Putnam County District Library adopts the following policy for records retention: 

Records shall fall into two categories: Permanent and Non-Permanent. Retention of records may be any commercially viable media 
that provides an accurate reproduction of the record. The following list shows the retention period of specific records, which is 
compiled from recommendations from the Auditor of State's Office and the Ohio Historical Society: 

Permanent 
Annual Financial Report to the Auditor of State 
Annual Report to the State Library 
Audit Reports from Auditor of State 
Board of Trustees Minutes 
Building Specifications and Plans 
Historical Files 
Library Statistics – Annual Report 
Payroll Records 
Payroll Tax Records 
Ohio Public Employees Retirement System Reports 
W-2 Forms 

                                      
Non-Permanent                                             Retention Period 
Accident Reports                                               5 years provided no pending action 
Accounting Records not specified                  5 years provided audited 
Accounts Payable Ledger                                 5 years provided audited 
Administrative Policy and Procedure Files    1 year after superseded 
Amended Official Certificates                          5 years provided audited 
Annual Budget Resolutions                             5 years provided audited 
Annual Certificate of Estimated Resources   5 years provided audited 
Annual Employee Absence Summary            4 years provided audited 
Applications for Employment                         Retain with personnel record if applicant employed; others 1 year
Appropriation Ledgers                                     5 years provided audited 
Automated System Backups                            3 months 
Bank Deposit Receipts                                     Until audited 
Bank Statements                                               4 years provided audited   
Bids — Successful                                             15 years after completion of project
Bids — Unsuccessful                                        4 years After Letting of Contract provided audited 
Board Agendas                                                  1 year                                
Book Inventories                                             Maintained online; until superseded 
Budgets — Annual                                          10 years  
Canceled Checks                                              4 years provided audited
Cash Journals                                                   4 years provided audited     
Cash Register Tapes                                        Until audited 
Certificates of Total Amount From Sources  4 years provided audited 
 Available for Expenditures 
Check Registers                                               4 years provided audited 
Committee Reports                                         1 year 
Contracts and Leases                                     12 years after expiration 
 Deduction Authorizations                             Until superseded or employment terminated 
Deferred Compensation Deduction Reports5 years provided audited
Depository Agreements                                 4 years provided audited 
Employee Handbooks                                    Until superseded
Employee Request for Leave Forms              Until audited 
Employee Schedules                                       Fiscal year plus two years 
Encumbrance and Expenditure Journal        5 years provided audited 
General Correspondence                               2 years 
Gift Donor Forms                                            3 years
I-9 Immigration Verification Forms               3 years after date of hire, or 1 year after termination of 
(retained separately from personnel files)       employment, whichever is later 
ILL Records                                                     30 days, unless financial obligations 30 days, unless financial obligations 
Incident Reports                                             5 years provided no pending action 
Insurance Policies/Bonds                              12 years after expiration provided all claims have been settled 
Inventories, except books                             Until superseded 
Investment Reports                                        4 years provided audited 
Job Descriptions                                            Until superseded
Job Postings/Advertisements of                   One year if no action pending 
 Job Openings, Promotions, Training Programs  
 or Opportunities for Overtime Work 
Levy Campaigns and Work papers               Life of Levy plus 5 years 
Levy Official Files                                            Life of Levy plus 5 years 
Lost Books/Fine Records                              Once paid removed from patron history 
Personnel Files                                               6 years after termination of employment 
Prevailing Wages Records                             4 years provided audited 
Purchase Orders                                            2 years provided audited 
Quarterly Payroll Reports for State             75 years 
Receipt Books                                                Until audited 
Receipt Journals                                            5 years provided audited
Record Requests                                           2 years 
Records Commission/Records                    10 years 
  Disposal Documents
Software                                                        Destroy when obsolete 
Time Sheets                                                    4 years provided audited 
Transient Material (all informal and/or      Discretionary; retain until no longer of administrative 
 temporary messages and notes,                 value. E-mail pertaining to topics covered by this
 including e-mail and voice mail                   schedule will be printed and retained as required. 
 messages, and all drafts used in the
 production of public records)  
Unemployment Compensation Claims       4 years provided audited 
Vehicle Maintenance Records                     Until vehicle sold 
Voucher with Invoices                                   5 years provided audited 
W-4 Forms                                                      Until superseded 
Workers' Compensation Claims                  10 years after date of final payment
 

Until Audited and Provided Audited is defined as the Auditor of State, or other contracted auditors, have audited the fiscal years 
encompassed and the audit report has been duly released.

Effective 2-19-2008