County Treasurer General Records Schedule
To the best of our knowledge these retention periods comply with existing state laws as of 1994. It is recommended that local governments consult the latest federal and state regulations to ensure compliance with federal regulations that may be a variance with the schedule and to ensure compliance with any changes in the laws.
Records Series |
Retention |
Authority |
Notification |
| Accounts payable: detail listing & check register (copies) |
CR + 3 years |
- |
Waived |
| Appraisals, county-owned property |
CR + 7 years |
- |
Waived |
| Assessments: certified special assessment roll |
destroy after assessment collected or 7 years, whichever is longer |
- |
Waived |
| Assessments, real property |
CR + 7 years |
- |
Notify |
| Assessments: statement of new special assessments |
Cr + 5 years |
- |
Waived |
| Assessments: special assessment payment register |
destroy after all assessments collected or 7 yrs., whichever is longer |
- |
Waived |
| Audit letters |
CR + 3 years |
- |
Waived |
| Balancing reports |
CR + 3 years |
- |
Waived |
| Bank credit/debit notices |
1 year after audit |
- |
Waived |
| Bank reconciliation |
3 years after audit |
- |
Waived |
| Bank statements |
CR +7 years |
- |
Waived |
| Bankruptcies |
CR + 7 years until superseded |
- |
Waived |
| Cash books, daily |
FIS + 3 years provided audit is complete |
- |
Waived |
| Cash drawer reconciliation |
1 year after audit |
- |
Waived |
| Check register |
CR + 7 years |
- |
Waived |
| Checks, cancelled |
CR + 7 years |
S. 59.52(4) |
Waived |
| Checks, outstanding |
CR + 7 years |
- |
Waived |
| Correspondence, general |
CR + 3 years |
- |
Waived |
| Deposit tickets and books |
1 year after audit |
- |
Waived |
| Discontinued tax key numbers |
Permanent |
- |
N/A |
| Journal entries, resolutions, cash receipts, treasurer's cash |
CR + 3 years |
- |
Waived |
| Lottery cards, signed |
4 yrs. including credit year |
Administrative Code Chap. 20.15 (5) |
Waived |
| Probate fees report |
7 years |
- |
Waived |
| Receipts: general & settlement |
CR + 7 years |
s. 59.52(4) |
Waived |
| Sale assessments |
CR + 7 years |
- |
Waived |
| Suit tax, monthly |
CR + 7 years |
- |
Waived |
| Tax deeds, foreclosure |
CR + 15 years |
s. 75.19
75.195 |
Waived |
| Tax receipts |
CR + 15 years |
s. 59.52(4) |
Waived |
| Tax rolls, municipal |
CR + 15 years |
s. 59.52(4) |
Notify |
| Tax sales records, including sale of tax deeded lands |
CR + 7 years |
s. 75.35 |
Notify for records prior to 1940. Waived for 1940 records and after. |
| Wires, bank |
7 years |
- |
Waived |
|
