Payroll 210 Badge #07 - Record Retention-Payroll 210 Badge #7

Payroll 210 Badge #7 - PowerPoint

Pdf Summary

This WASBO Badge #7 module explains school district payroll professionals’ responsibilities for records retention, compliance, storage, and authorized destruction in Washington State. It emphasizes that retention schedules set minimum legal requirements and provide authority to dispose of commonly held records, and warns that willful unlawful alteration or destruction of public records can be a felony (RCW 40.16). It also notes penalties under the Fair Labor Standards Act (FLSA) for recordkeeping violations (fines and/or imprisonment).<br /><br />The module defines “public records” broadly as any format created or received while conducting public business (including personal email used for public business) and describes two classifications: Office Files and Memoranda (OFM) and Official Public Records (OPR). It directs users to retention schedules on the Washington Secretary of State Archives website and explains that schedules are approved by the State and Local Records Committees. Payroll staff are advised never to destroy records without a Disposition Authority Number (DAN).<br /><br />Two main schedules are used: the Local Government Common Records Retention Schedule (CORE) for most district administrative/payroll records, and the K‑12 schedule for school-specific records. The module outlines key payroll record types (authorizations/deductions, benefits, wage/hour, time/leave, retirement reporting, tax forms) and summarizes major retention requirements, including FLSA minimums (3 years for payroll records; 2 years for timecards and related documentation) and IRS employment tax records (generally 4 years, while Washington guidance may require longer). Examples of DAN-based retentions are provided (e.g., IRS reporting records 5 years; pay authorizations/deductions 6 years; payroll register 6 years; retirement verification records up to 60 years after separation/100 years after birth, with consultation required).<br /><br />It explains destruction procedures, including maintaining a Public Records Destruction Log with required elements and retaining the log for the life of the agency, plus exceptions such as litigation holds or open public records requests. Finally, it covers best practices for storing paper records, and “scan and toss” requirements for non-archival records, including imaging quality standards, approved formats, accessibility/security over time, and consultation with records officers.

Keywords

WASBO Badge #7

Washington State public records retention

school district payroll records

records retention schedules (CORE and K-12)

Disposition Authority Number (DAN)

RCW 40.16 felony destruction of records

FLSA recordkeeping requirements

IRS employment tax record retention

Public Records Destruction Log

scan and toss imaging standards