Utah Department of Administrative Services

Division of Archives & Records Service

School District Schedule 6 Payroll Records

 

 

ADMINISTRATIVE PAYROLL REPORTS (Item 6-1)

These are reports and statistics with supporting and related records which document payroll operations and administration. They include reports and data used for workload and personnel management purposes.

Retention

Retain for 3 years and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public:UCA 63G-2-301 (1)(b) (2008)

(Approved 12/96)

 

BUDGET AUTHORIZATION REFERENCE FILES (Item 6-2)

These are copies of budget authorizations in operating payroll units. They are used to control personnel ceilings and personnel actions.

Retention

Retain until superseded and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public:UCA 63G-2-301 (1)(b) (2008)

(Approved 12/96)

 

DEDUCTION ANNUITY AUTHORIZATION FILE (Item 6-3)

These employee-completed forms authorize payroll deductions for tax shelters. They include an employee signed request to have tax sheltered annuity withheld for various 403B and 401K companies.

Retention

Retain for 2 years after retirement and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)

 

DEDUCTION AUTHORIZATION FILES (Item 6-4)

These employee-completed forms authorize payroll deductions for various voluntary (non-tax savings) deductions such as credit union payments or savings plans, life insurance, association dues, etc. They are used to provide proof to auditors that the employee approved the deductions. They include signed authorizations.

Retention

Retain for 5 years after employee changes or rescinds authorization and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)

 

DEDUCTIONS AND OTHER EARNINGS REGISTERS (Item 6-5)

These registers record by department code amounts deducted from employees payroll checks. They are used for reference in retirement and other miscellaneous deductions.

Retention

Retain for 3 years ; 3 years after retirement, if used for referencing retirement and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public:UCA 63G-2-301 (1)(b) (2008)

(Approved 12/96)

 

DISTRIBUTION REPORTS (Item 6-6)

This monthly computer report lists salary and benefits status. The report may come in two sections: an alphabetical listing by employee's name and numerical by account number. Both reports include the following information: employee names, social security numbers, account numbers, current amount paid, month-to-date total paid, quarter to date paid, and fiscal year-to-date paid.

Retention

Retain for 3 years and then destroy.

Suggested Primary Designation

Public.

Suggested Secondary Designation

Private:social security numbers

(Approved 12/96)

 

Employee Earnings History Files (Item 6-7)

These files are an accumulative salary history for individual school district employees. They contain the name and address of employee, name of department and position, social security number, date of birth, date employed, earnings and deductions by pay period, gross earnings year to date, net pay, and check number. While these files are considered to be the most important payroll record for retirement purposes, they do not exist in many school districts and other records are then used.

Retention

Retain until separation of employee, and then place in personnel file.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public: UCA 63G-2-301(1)(b)(2008)

(Approved 12/96)

 

FIVE YEAR LEAVE DATA SHEET (Item 6-8)

This is a five year-record of all leave taken by district employees. It includes social security number, employee name, marital status, telephone number, birthdate, department name, date started, school, beginning contract salary, amount of sick and other leave taken by year and month.

Retention

Retain for 5 years or until employment separation and then file in personnel file.

Suggested Primary Designation

Private.

(Approved 12/96)

 

GARNISHMENT RECORDS (Item 6-9)

These are records of garnishments or levies for debts owed by employees and attached to employees earnings.

Retention

Retain for 3 years after end of garnishment and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public:UCA 63-3-301 (1)(b) (2008)

(Approved 12/96)

 

INCOME TAX EXEMPTIONS AND WITHHOLDING FILES (Item 6-10)

These files contain records on individual employee income taxes. Include returns on income taxes such as IRS Form W-2, reports of withheld federal taxes, such as IRS Form W-3 with related papers, and reports relating to income and social security taxes.

Retention

Retain for 4 years and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)

 

INDIVIDUAL AUTHORIZED ALLOTMENT FILES (Item 6-11)

These files contain forms for individual employee exemptions and withholding taxes. Includes withholding tax exemption certificates, such as IRS form W-4 and similar tax exemption forms.

Retention

Retain for 4 years after being superseded or separation of employee and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)

 

INSURANCE DEDUCTION FILES (Item 6-12)

These are reports and related papers including copies of vouchers and payment schedules pertaining to insurance deductions.

Retention

Retain for 3 years after separation of employee and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)

 

LEAVE ADJUSTMENT RECORD (Item 6-13)

These are reports of all leave adjustments made during a pay period. This report includes category of adjustments, the amount, social security number, and name.

Retention

Retain for 5 years and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public:UCA 63G-2-301 (1)(b) (2008)

(Approved 12/96)

 

LEAVE APPLICATION FILES (Item 6-14)

These are applications for leave and supporting papers relating to request for, and the approval of taking leave time (vacation, sick, etc.).

Retention

Retain for 1 year and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)

 

LEAVE DATA FILES (Item 6-15)

These files contain records of compilations of leave earned and taken. Includes the annual leave compilation card.

Retention

Retain for 5 years and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public:UCA 63G-2-301 (1)(b) (2008)

(Approved 12/96)

 

MONTHLY PAYROLL DEDUCTION BILLINGS (Item 6-16)

These billings are deduction letters from insurance companies. They are attached to the payroll listing employees enrolled in optional deductions for specialized insurance and serve as an insurance billing. They include billings and deduction sheet.

Retention

Retain for 4 years and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)

 

PAYROLL ABSENCE SUMMARY REPORT (Item 6-17)

This monthly summary report authorizes payments for leave taken by contracted professional and classified personnel. It includes school, period covered, days absent, number of days, name of absent employee, reason for absence, name of substitute, signature and title.

Retention

Retain for 5 years and then destroy.

Suggested Primary Designation

Public.

Suggested Secondary Designation

Private:reasons for absence

(Approved 12/96)

 

PAYROLL REGISTER (Item 6-18)

This register is a numerical listing by check number and agency codes of all payroll checks issued by the county. It includes code, date, warrant number, name of employee, social security number, types and amounts of individual deductions, and may include hourly rate, and number of hours worked. Though this register is frequently used to reference specific payroll checks, it might be the only record of employee salaries and would then serve the same retirement purpose as the Employee earnings history files.

Retention

Retain for 7 years if agency has employee earnings history files and then destroy. Retain for 65 years, if agency does not have employee history files and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public:UCA 63G-2-301 (1)(b) (2008)

(Approved 03/03)

 

Payroll Report (Item 6-26)

These report forms are completed and submitted to the district payroll office on or before the fifth day of each month authorizing payments for services rendered. These records include a variety of report forms including the payroll report form, the absence report, and the payroll voucher. The payroll report form is a summary of the contracted professional and classified personnel listing the days of absence, the reason for absence and the name of the substitute. The official copy is usually sent to the district's payroll department while copies are retained by the school and the employee. The payroll vouchers are submitted by employees for services rendered over and above their regular contract. Payment for such services may include extended career ladder days, substitute pay, instructional aides, specialists, supervision of facilities, adult education classes taught, etc. Other records included are career ladder payroll vouchers, W-4 forms, and payroll data sheets for new employees.

Retention

Retain for 1 year and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public: UCA 63G-2-301(1)(b).

(Approved 06/99)

 

PAYROLL VOUCHER (Item 6-19)

This report form is submitted monthly by contracted and non-contracted employees authorizing payments for services rendered over and above their regular contract.(e.g., extended career ladder days, substitute pay, supervision of facilities, adult education classes taught). It includes social security number, employee name and address, date, budget number, and a listing of days and hours, services rendered where and for whom, pay rate per day/hour, amount due, approval signatures of principal and supervisor/director, and signature of claimant certifying amounts are accurate.

Retention

Retain for 3 years and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public:UCA 63G-2-301(1)(b) (2008)

(Approved 12/96)

 

PERSONNEL ACTION RECORDS (Item 6-20)

These forms are used to make corrections to payroll. They include date, name, school, address, telephone number, social security number, and sections for adding applicable information on new employees, any salary adjustment, and terminating employee.

Retention

Retain for 1 year and then destroy.

Suggested Primary Designation

Public.

Suggested Secondary Designation

Private:social security number

(Approved 12/96)

 

RETIREMENT FILES (Item 6-21)

These are reports and register control documents relating to an employee's retirement.

Retention

Retain for 5 years and then destroy.

Suggested Primary Designation

Private.

Suggested Secondary Designation

Public:UCA 63G-2-301 (1)(b) (2008)

(Approved 12/96)

 

RETIREMENT REPORTS (Item 6-22)

This is a monthly report submitted to State Retirement on amounts contributed to retirement system. It is used for verification purposes. The Office of Education sends monthly the information on magnetic tape to State Retirement and prints a paper copy for the school district, later the Retirement Office sends the district worksheets to check data. Includes social security number, member name, fund agency, period covered, amount contributed, earnings, and amounts employee and employer paid.

Retention

Retain for 3 years and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)

 

TAXABLE WAGE EARNING REPORTS (Item 6-23)

These files contain records on individual employee's income taxes. Include returns on income taxes such as IRS Form W-2, reports of withheld federal taxes, such as IRS Form W-3 with related papers, and reports relating to income and social security taxes.

Retention

Retain for 4 years and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)

 

TIME SHEETS (Item 6-24)

These are records which verify hours worked (regular and overtime), leave earned (vacation, sick, emergency, conference/professional) and taken by school district employees.

Retention

Retain for 3 years and then destroy.

Suggested Primary Designation

Public.

Suggested Secondary Designation

Private:UCA 63-3-302 (1)(e) (2008)

(Approved 12/96)

 

WAGE SURVEY FILES (Item 6-25)

These files contain wage survey reports and data, working papers and related correspondence pertaining to area wages paid for each employee class; background papers establishing need, authorization, direction, and analysis of wage surveys; development and implementation of wage schedules; and development of specific rates (excluding authorized wage schedules and wage survey recapitulation sheets).

Retention

Retain until completion of second succeeding wage survey and then destroy.

Suggested Primary Designation

Private.

(Approved 12/96)