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RES NO 02-03-2023 CITY OF VAN BUREN,ARKANSAS RESOLUTION NO.OR -W)-2023 BE IT ENACTED BY THE CITY COUNCIL,FOR THE CITY OF VAN BUREN, ARKANSAS,A RESOLUTION TO BE ENTITLED: A RESOLUTION OF THE CITY OF VAN BUREN, ARKANSAS,ALLOWING FOR THE DESTRUCTION OF RECORDS FOLLOWING STATE, FEDERAL AND ARKANSAS MUNICIPAL LEAGUE GUIDELINES WHEREAS, The Van Buren City Clerk's office has outdated, unnecessary and redundant records that need to be disposed of and destroyed; and WHEREAS, The Van Buren City Clerk's office intends to follow proper guidelines regarding destruction of records and will seek City Council approval prior to any destruction of records of a financial nature moving forward such as closed bank accounts. NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF VAN BUREN,ARKANSAS,THAT: SECTION 1: The City Clerk's office is seeking approval to destroy support documents prior to year 2015, which include items such as: cancelled checks, invoices, bank statements, receipts, deposit slips, bank reconciliations, check registers, monthly financial reports,payroll records,bids, quotes and budget documentation. SECTION 2: The City Clerk's office is seeking approval to destroy semi-permanent documents prior to year 2015, which include items such as: Fixed Asset and Equipment records,Annual financial reports,Investment and Certificate of Deposit records. SECTION 3: The City Clerk's office is not seeking approval to destroy permanent records and as such will continue to house these documents: City Council Minutes,Ordinances, Resolutions, Employee Retirements Records (contribution records), Annual Financial Audits and Year End Financial Statements. The City Clerk's office will forward Fire Department termed employee records less than thirty(30)years old to the Fire Department to retain per their state or federal guidelines. SECTION 4: The City Clerk's office will have the above records shredded by a professional agency. IN WITNESS WHEREOF,the City of Van Buren,Arkansas,by its City Council, did pass, approve, and adopt,by a vote of C,; for and ? against,the foregoing Resolution at its regular meeting held on the 27th day of February 2023. J,a�'-)'��-I":C&� os . Hurst Mayor ATTESTED: APP FORM: a<7 Shawnna Reynol Jaco owell City Clerk/Treasurer City Attorney G\etk Tre �, . City of Van Buren unty, A .r t � r Y M l NO11111111,1/ll/. N eXf -� tits , �j'► ... C) City of Van Buren Retention of Records Schedule Supported by ACA 14-59-114 Support Documents KEEP 7 YEARS (anything up to 2015) • Cancelled Checks • Invoices • Bank Statements • Receipts • Deposit Slips • Bank Reconciliation • Check Book Registers • Receipt Listing • Monthly Financial Reports • Payroll Records • Budget Documents • Bids • Quotes • All related materials for any of the above Semi-Permanent Records KEEP 7 YEARS (anything up to 2015) • Fixed Assets and Equipment Detail Records • Invest and Certificate of Deposit Records(time begins AFTER maturity) • Journals • Ledgers • Subsidiary Ledgers • Annual Financial Reports Permanent Records — KEEP FOREVER (never destroyed) • City Council Minutes • ordinances • Resolutions • Employee Retirement Documents • Annual Financial Audits • Year End Financial Statements A list of items to be destroyed will be provided to the Van Buren City Council annually for approval and will be recorded with a resolution. MEMR SOCIETY FOR,HUMAN RESOURCE MANAGEMENT Federal Record Retention Requirements The following chart includes federal requirements for record-keeping and retention of employee files and other employment-related records. Individual states also have requirements not addressed here; therefore, employers should review state employment laws for additional record- keeping and retention obligations. Some of the following requirements apply to most or all employers, while others apply primarily to government contractors and subcontractors. Employers should review the laws to determine employer coverage and responsibilities. For further information on employment laws, see the Employment Law section of the SHRM website. Type of Record It t' io oleitaO Law Selection, hiring and employment records • Job applications. 1 year after creation of the document or Age Discrimination in Employment Act • Resumes. the hire/no-hire decision, whichever is (ADEA) • Job ads. later. After employment terminates, Americans with Disabilities Act (ADA) • Screening tools/tests. employers must keep existing Civil Rights Act of 1964 (Title VII) • Interview notes and other records related to employment records for one year from hire/no-hire decisions. the date of the termination. Records related to: Section 503 of the Rehabilitation Act • Promotion. For qualified federal contractors 2 years Executive Order 11246 Demotions. after creation of the document or the Vietnam Era Veterans Readjustment • Transfers. hire/no-hire decision. If, however, the Assistance Act(VEVRAA) contractor has fewer than 150 employees • Performance appraisals. or does not have a government contract • Terminations. of at least$150,000, the minimum record • Reasonable accommodations and/or requests. retention period is 1 year. • Training records. • Incentive plans. • Merit systems. • Seniority systems. Copy of EEO-1 survey and self-identification forms if applicable. Affirmative action plan (AAP) records (federal contractors) 2 years. A contractor must maintain a Section-503 of the Rehabilitation Act of AAP records including those related to: copy of its AAP and all documentation of 1973' • Workforce analysis good-faith efforts for the current and Executive Order 11246 'preceding year. • Job-group-analysis • Availability,analysis • Placement goals • Internal,audit and reporting systems Copyof•EEO-1 survey and self=id entification-4orms.if t applicable: f t AAP records including those,related to: 3 years Vietnam Era Veterans'Readjustment Assistance Act VEVRAA • External dissemination of policy, outreach, and ( ) positive�irecruitment=activities Section 503 of the Rehabilitation Act of. 1973 0 Audit and'reporting.system • Data collection_analysis • Benchmarks for hiring Payroll records,time sheets/cards Basic employee data: 3 years Age Discrimination in Employment Act • Name. (ADEA) • Address. Fair Labor Standards Act (FLSA) • Social Security number. Service Contract Act • Gender. Davis-Bacon Act • Date of birth. Walsh-Healey Act (federal contractors) • Occupation. Family Medical Leave Act(FMLA) • Job classification. Compensation records: • Amounts and dates of actual payment. • Time and day of week when employee's There are no retention requirements Lilly Ledbetter Fair Pay Act workweek begins. under Lilly Ledbetter; however, it is • Total hours worked each day and recommended that employers retain workweek. records for the length of employment, • Basis and rate at which wages are paid. plus an additional 5 years or indefinitely. • Straight time and overtime hours/pay. All additions to or deductions from the employee's wages. • Total wages paid each pay period. • Records explaining any sex-based pay differences. • Annuity and pension payments. Under the Equal Pay Act, employers Equal Pay Act (EPA) • Fringe benefits paid. must keep for at least 2 years all records (including wage rates,job • Date of payment and the pay period covered by evaluations, seniority and merit the payment. systems, and collective bargaining agreements) that explain the basis for paying different wages to employees of l opposite sexes in the same establishment. Form.1-9 j • Form 1-9. 3 years after date,.of hire or. 1 year after "Immigration Reform and,Control Act • Copies-of'documentdtion:(f applicable). date of-termination, whichever is.later. (I RCA,), Imrnigration,:and Nationality Act (INA) Employment benefits Except for specific exemptions, Employee Retirement 6 years Employee Retirement Income Security Income Security Act's (ERISA) reporting and Act (ERISA) disclosure requirements apply to all pension and Records used to determine benefits that welfare plans, including: are or will become due for each • Summary plan descriptions (updated with employee participating in the plan must changes and modifications). be retained as long as they are relevant. • Annual reports. • Notice of reportable events (e.g., plan amendments that may decrease benefits, a substantial decrease in the number of plan participants). • Plan termination. See more at§107 29 U.S.C. §1027]. Background checks Background check information-obtained-through-a 1 year. No specific retention requirement Civil Rights Act of 1'964 (Title VII) consumer reporting agency, for example: under the FCRA, but general EEOC Fair Credit Reporting Act (FORA) • Credit reports. requirements to retain hiring and selection Criminal history reports. records apply. Experts recommend The FCRA does not apply when an, • Driving records. retaining related information for.at least 5 employer does their own background' Information regarding character, general years after the date of the consumer- investigation, only,when it uses-a.third' • reputation, personal characteristics or mode of. report,which,is the statute of limitations-in party. the-Fair Credit Reporting Act(FCRA). living. • -Any other background check-reports created by a third party. • Consent,forms and.requilred disclosures-to .individual's,subject to background.checks. Tax records • Employer identification number. 4 years after filing the 4th quarter for the Federal Insurance Contribution Act • Amounts and dates of all wage, annuity and year. (FICA) pension payments. Federal Unemployment Tax Act • Amounts of tips reported. Internal Revenue Code • The fair market value of in-kind wages paid. • Names, addresses, Social Security numbers, and occupations of employees and recipients. • Any employee copies of Form W-2.that were returned as undeliverable. Dates of employment. Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments the employer or third-party payers made to them. • Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-41D, W-4S and W-4V). • Dates and amounts of tax deposits. • Copies of returns filed. Records of allocated tips. • Records of fringe benefits provided, including substantiation. Safety.dafa • Log of occupational injuries and illnesses. 5.years following the year records pertain ' *Occupational Health& Safety Act(OSHA) Records ofnjuries and illnesses. to (medical'exams„material safety data Ui(alsh-Healy Act(federal contractors)` • �$ummairy, .of-injurie_`s and illnesses-.,, sheets=and•exposure,,to,toxic substances • Records,of exposure'to,toxic,substances,-for each records:retained.for the duration of employee. < employee'sejob tenure plus 30.years).. ` T , The med ical records.o f employees who have worked for.less than 1 year for.the employer do not°need%to.'be retained, beyond the term,of employmenfif they k. are provided to the:employee upon the termination of.empl'oyment. FMLA leave records Employee data, including: 3 years Family Medical Leave Act (FMLA) • Basic payroll and identifying employee data. • Dates FMLA leave is taken by FMLA-eligible i employees (leave must be designated in records as FMLA leave), including the hours of the leave, if FMLA leave is taken in increments of less than one full day. • Copies of employee notices of leave provided to the employer under the FMLA, if in writing, and copies of all eligibility notices given to employees as required under the FMLA. • Any documents (including written and electronic records) describing employee benefits or employer policies and practices regarding the taking of paid and unpaid leave. • Premium payments of employee benefits. • Records of any dispute between the employer and an eligible employee regarding designation of leave as FMIA leave, including any written statement from the employer or employee of the reasons for designation and for the disagreement. Health care coritinuation Records of written notice to employees and their COBRA.has no record-keeping Consolidated Omnibus Budget dependents of their'option to continue group health requirements. However, many experts Reconciliation Act (COBRA) plan coverage following certain qualifying events- recommend'that records-be maintained ,a for 6 years from the-date..of,the record to remain consistent with ERISA -requirements.: Polygraph test records • A copy of the written statement that outlines the 3 years from the date the polygraph was Employee Polygraph Protection Act time and place of the test and the employee's conducted or from the date it was right to consult an attorney. requested if it was never administered. • A copy of the employer's written notice to the examiner that identifies the employee(s) to be tested. • Copies of all opinions, reports, or other records obtained by the employer from the examiner relating to the polygragh test. ,,Disability accommodations Requests for reasonable accommodation from 1 year from the date of making the. Americans with Disabilities Act as employeesand/or.applicants and,Tesponses-°and/or record-or of the personnel action Amended (ADAAA) accommodations provided by employer. involved, whichever occurs.Eater. section 503-of.the Rehabilitation Act.,of In the case ofJnvoluntary`-termination,, 1973 retain the terminated-employee's '' Executive Order 11246 personnel or employment:records fof1 Vietnam Era Veterans Readjustment year from the date,of termination. Assistance Act (VEVRAA) Contractors &Public employers: 2 years. Drug test records 1 year from test date and up to 5 years DOT-covered safety-sensitive for records relating to drug testing for transportation positions in industries such DOT positions. See list of records at 49 C.F.R. §382.401 for as aviation, trucking, railroads, mass employees covered by the U.S. Department of transit and pipelines. Transportation (DOT). Military leave..records All records-related to a military leave of absence and Indefinite, no statute of limitations-,under Uniform Services Employment-and reemployment and employee,benefits during and'upon. th'e Uniform Services Employment and > > Reemployment Rights Act(.USERRA) return from a military leave. Reemployment Rights Act (USERRA). ©2018 Society for Human Resource Management. Revised October 2018.This document is updated periodically as needed. i i i i RECORD RETENTION LAWS FOR ARKANSAS MUNICIPALITIES Current as of September 17, 2019 David C. Schoen,Legal Counsel Arkansas Municipal League DESTRUCTION/RETENTION (Ark. Code Ann. § 14-2-201—203) These statutes provide for the destruction of paper records and reproduction in another format.Review these procedures carefully before destroying any records. Ark. Code Ann. § 14-2-201.Authority--Requirements (a) The head of any county or municipal department, commission,bureau, or board may cause any or all records kept by the official,department, commission, or board to be photographed,microfilmed,photostated, or reproduced on or by film,microcard, miniature photographic recording, optical disc, digital compact disc, electronic imaging, or other process that accurately reproduces or forms a durable medium for reproducing the original when provided with equipment necessary for such method ofrecording. (b)At the time of reproduction, the agency head shall attach his or her certificate to the record certifying that it is the original record, and the certificate shall be reproducedwith the original. (c) The device used to reproduce the records shall be such as to accurately reproduce and perpetuate the original records in all details. Ark. Code Ann. § 14-2-203.Disposal, etc.,of copied records (a)Whenever reproductions of public records have been made in accordance with 14-2-201 and have been placed in conveniently accessible files or other suitable format and provision has been made for preserving, examining, and using them,the head of a county office or department or city office or department may certify those facts to the county court or to the mayor of a municipality,respectively,who shall have the power to authorize the disposal, archival storage, or destruction of the records. (b) Cities of the first class, cities of the second class, and incorporated towns may by ordinance declare a policy of record retention and disposal,provided that: (1)The city or town complies with any specific statute regarding municipal records;and (2)The following records are maintained permanently in either the original or electronic format as required by law: (A) Ordinances; (B) City council minutes; (C)Resolutions; (D)Annual financial audits;and (E)Year-end financial statements. 1 COURT RECORDS (Ark. Code Ann. § 134-201 through 204; Ark. Code Ann. § 16-46-101; Ark. Code Ann. § 16-10-211) Sections 13-4-201 through -204 permit the destruction of paper records once they have been reproduced in another format unless another statute permits destruction without requiring a copy made. Any hand-written document over fifty (50) years old, and any document of historical value as determined by the Arkansas State Archives, may not be destroyed as well as if otherwise required to be kept by law. Section 16-46-101 provides means by which copies of certain records are to be maintained for evidentiary purposes. See attached for specifications of section 16-10-211. ACCOUNTING(Ark. Code Ann. § 14-59-114) Accounting records fall into three groups: Support Documents, Semipermanent Records, and Permanent Records. Support documents must be kept for at least four(4)years and may not be destroyed before an audit for the time in question. They consist of cancelled checks, invoices, bank statements, receipts, deposit slips, bank reconciliations, check book registers or listings, receipts listings, monthly financial reports, payroll records, budget documents, and bids, quotes, and related documentation. Semipermanent Records must be kept for at least seven(7)years with the same restriction regarding an audit. They consist of fixed assets and equipment detail records, investment and certificate of deposit records, journals, ledgers, and subsidiary ledgers, and annual financial reports. For investment and certificate of deposit records, the seven (7) years of required maintenance begins on the date of maturity. Permanent records shall be maintained permanently. They consist of city or town council minutes, ordinances, resolutions, employee retirement documents, and annual financial audits. POLICE TICKET BOOKS (Ark. Code Ann. § 16-10-211(a)(3)(K) & (L)) Citation books and logs must be kept for at least three (3) years and may not be destroyed before an audit. 2 POLICE DEPARTMENT RECORDS (Ark. Code Ann. § 14-2-204) Maintain permanently or for at least seven (7) years, as the municipality may determine: closed municipal police case files for felony and Class A misdemeanor offenses and expungement orders of municipal police cases. However, after ten (10) years, these may be copied and maintained under Ark. Code Ann. 14-2-203. In addition, records constituting evidence of sexual offenses or violent offenses resulting in convictions must comply with Ark. Code Ann. 12-12-104 and Ark. Code Ann. 5-42-203 and must also be maintained permanently. Furthermore, all of the above records must comply with Ark. Code Ann. 14-2-203(b)(1). Maintain for three (3) years: Accident, incident, and offense reports, fine and bond and parking meter records,radio logs and complaint cards,employment records,payroll sheets, time cards,and leave requests.After three(3)years,they may then be copied electronically or disposed of. WATER and SEWER(Ark. Code Ann. § 14-237-112) These provisions are substantially the same as for Accounting Records-see above. HISTORICAL (Ark. Code Ann. § 13-3-107) Before any records "other than ephemeral materials" are destroyed, city officials must advise the Arkansas State Archives in writing and give any records deemed to have historical value to the State Archives. 3 COURT RECORDS Ark. Code Ann.§ 16-10-211.Record retention schedule (a)All towns, cities, and counties of the State of Arkansas shall maintain records for the district courts and are to: (1) Permanently maintain: (A)Case indices for all district courts; (B) Case dockets for all district courts; (C) Active warrants; (D)Waivers; (E)Expungement and sealed records; (F) Files concerning convictions under the Omnibus DWI or BWI Act, § 5-65-101 et seq.; and (G)Domestic battering files; (2) Maintain for a period of at least seven(7)years and in no event dispose of before being audited: (A)Complete case files and written exhibits for all district courts,not including civil or small claims division cases in which the judgment is not satisfied; (B) Show cause orders; (C) Case information,including arrest reports and affidavits;and (D)Files concerning cases resulting in a suspended imposition of sentence; and (3) Maintain for a period of at least three(3)years and in no event dispose of before being audited: (A) Bank reconciliations; (B) Check book registers and check listings; (C) Cancelled checks; (D)Bank statements; (E)Receipts; (F)Deposit collection records; 4 (G) Receipts listings; (H) Distribution reports; (I) Receipt and disbursement journals; (J) Time payment records; (K) Citation book logs; (L) Citation books from each police department and sheriff s office; (M) Served,recalled, or quashed arrest warrants; (N) Copies of citations; (0)Alternative service or community service time sheets; (P)Uniform filing fees collection remittance forms and fine reports; (Q)Miscellaneous fee and fine collection reports; and (R) Served or unexecuted search warrants. (b)After a town, city, or county has maintained records for the time periods required by subdivision(a)(2) or subdivision(a)(3) of this section and after the records described in subdivision(a)(2) or subdivision(a)(3) of this section have been audited,the records may be destroyed. (c)When records are destroyed under subsection(b) of this section,the town, city, or county shall document the destruction by the following procedure: (1)An affidavit is to be prepared stating: (A)Which records are being destroyed and to which period of time the records apply;and (B) The method of destruction; and (2)The affidavit is to be signed by the town,city, or county employee performing the destruction and one(1) employee of the governing body or, if applicable, governing bodies that contribute to the expenses of the court. (d)In addition to the procedure described in subsection(c) of this section,the approval of the governing body or, if applicable, governing bodies that contribute to the expenses of the court shall be obtained before the destruction of district court records and an appropriate note of the approval indicated in the minutes of the governing body or bodies along with the destruction affidavit. 5