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County Treasurer General Records Schedule

To the best of our knowledge, the following list of identified records and retention periods comply with existing state laws as of 1994. A retention period is defined as the amount of time an identified record must be kept until destruction. If "waived" is indicated in the Notification column, a local government can destroy the records after the prescribed retention period without further notice to the State Historical Society. If "notify" is indicated in the Notification column, the local government should notify the State Historical Sociey of their intention to destroy the records (see instructions on notifying the Wisconsin Historical Society).

It is recommended that local governments consult the latest federal and state regulations to ensure compliance with federal regulations that may be at variance with the schedule and to ensure compliance with any changes in the laws.

Legend

The following terms and abbreviations are used in the records retention schedule:

CR: creation date (or receipt date) of the record

FIS: current fiscal year

EVT: event (such as satisfaction of a mortgage)

Records Retention Schedule

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Bankruptcies CR + 7 years until superseded - Waived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

 

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