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BYLAW - Schedule for Record Retention - 19820405 - 249382r~=1 LJ i I I I l_.i BY-LAW NUMBER 2493-82 OF THE MUNICIPAL CORPORATION OF THE TOWN OF:AURORA BEING A BY-LAW FOR THE AURORA HYDRO ELECTRIC COMMISSION TO ESTABLISH A SCHEDULE FOR THE RETENTION AND DESTRUCTION OF RECORDS. WHEREAS it is desirable and expedient that the Cpmmission retain its receipts, vouchers, instruments, rolls and other documents, records and papers for reference and for proof of financial and statistical results; AND WHEREAS the Municipal Act, Section 116, R.S.O. 1980, as amended states that a municipality or a local bo~rd thereof, as defined in the Municipal Affairs Act, except ~ school board shall not destroy any of its receipts, voubhers, instru- ments, rolls or other documents, records and papers except, (a) after having obtained the approval of the Ministry; or (b) in accordance with a by-law passed by the municipality and approved by the auditor of the municipality establishing schedules of retention periods during which the receipts, vouchers, instruments;, rolls or other documents, records and papers must be kept by the municipality or local board. R.S.O. 1970, C284, S249. NOW, THEREFORE, the Municipal Council of the Town of Aurora enacts as follows: l. All receipts, vouchers, instruments, rolls and other documents, records and papers shall be ret'ained in reasonably safe and secure locations for periods according to the Schedule of Retention and Destruction of Records appended hereto. 2. That any or all receipts, vouchers, instruments, rolls and other documents, records and papers may be destroyed after expiry of the retention period desc.ribed in the Schedule of Retention and Destruction of ;Records appended hereto. 3. That the retention of any or all receipts, vouchers, instruments, rolls and other documents, r·ecords and papers may be by means of photographing onto approved archival quality microfilm, after the testing of which process the original documents may be des,troyed. 4. - 2 - This by-law is to be construed as permiss 1 ive and not mandatory. In the event of any conflict ,between this by-law and any statute or regulation of the Government of Canada or the Government of the Provin:ce of Ontario or other government or agency having jurisdiction and without limiting the generality of the fsregoing to include Section 230 of the Income Tax Act, R.S.C. 1970, c. I-5; Section 38 of the Employment Standards Act, R.S.O. 1970, c147; and the Municipal Elections Act, 1977, such statute or regulation shall prevail.. If changes ; ' in the art or other factors, cause the r~tention of any documents or records beyond the periqd stipulated in this by-law to be required or to be expedient, then such documents or records shall be retained according to such requirements or according to their importance or significance. READ A FIRST TIME THIS ...._:r--t/. DAY OF -=--'=-~L , 1982 . MAYOR /~~ READ A SECOND TIME THIS DAY OF tf:ML , 1982. MAYOR df~ READ A THIRD TIME AND FINALLY PASSED THIS , ~ DAY OF MAYOR ("----, i { ,· I~'"" SCHEDULE "A" A. CASH AND BANK RECORDS Cash Stubs Misc. cash documents -Sales slips, collectors receipt books, etc. Cash count sheets 2 • Detail daily cash receipt listing 3 . Cash register tapes 4 . Bank slips -NSF Cheques, misc. charges and credits, etc. 5 • Bank deposit slip copies 6. Bank statements and pass books B. DISBURSEMENT RECORDS 1. General account or accounts payable vouchers and attachements 2. Payroll Records (a) Payroll registers or journals (b) Earnings records (c) Payroll deduction authorization forms re bonds, union dues, etc. 3. Customer deposit refund vouchers 4. Cancelled cheques 5. Purchase requisitions and purchase orders 6. Unsealed quotations C. BILLING AND ACCOUNTS RECEIVABLE RECORDS l. Consumers accounts receivable cycle balance controls and/or other AIR controls or listings 2. Consumers accounts receiable ledger cards and/or billing registers 3. Miscellaneous accounts receivable ledger cards or listings 4. Meter reading slips, sheets, or cards 5. Billing recaps or proof sheets 6. Service contracts or records 7. Installed load check records 1 year plus current 1 year plus current 1 year plus current 1 year plus current 1 Y<car plus current 6 years plus current 1 year plus current 6 years plus current 10 years plus current 10 years plus current 6 years plus current 2 years plus current 6 years plus current 6 years plus current 6 years plus current Successful tenders - 6 years, major 2 years, minor Unsuccessful tenders - 2 years l year plus current 6 years plus current 6 years plus current ' 2 years plus current 1 y~ar plus current l year after final bill paid 2 years plus current SCHEDULE "A" Page 2 C. BILLING AND ACCOUNTS RECEIVABLE RECORDS (continued) 8. Meter change orders, connect, disconnect and reconnect service orders, water heater orders, re- quest for service forms, and similar records l year plus current 9. Miscellaneous accounts receivable invoice copies 6 years plus current D. STORES, LABOUR, AND EQUIPMENT ACCOUNTING RECORDS 1. Stores, requi~itions, issues, receiving and return forms, and similar documents l year plus current 2. Quantity and value stock records (perpetual inventory or bin cards, costed inventories, file maintenance and activity reports, etc.) 3. Packing slips, way-bills, etc. 4. Inventory count sheets 5 • Labour and equipment (a) Work Orders (b) All others E. OTHER RECORDS reports maintenance capital 1 l 6 1 10 1 year plus current year plus current years plus current year plus current years plus current year plus current 1. Routine correspondence 6 years plus current 2. Insurance policies 3. Reconciliations; bank and accounts payable F. ITEMS NOT FOR DESTRUCTION 1. Minute Books 6 years plus current 6 years plus current 2. All books of original entry including Cash Receipts, Disbursement, Work Order Journals, etc. 3. All books of secondary entry such as General Ledgers, Property and Debenture Ledgers, Meter and T,ransformer records, etc. 4, Auditors annual reports and audited statemeints. 5. Easements, leases, deeds and agreements. 6. Rate approval data, cost of power correspondence, budget and debenture approvals, and similar data. 7. Union agreements, pension and other employe'e benefit policies or agreements. 8. Office furniture, vehicle, equipment and ot'her miscellaneous asset records or schedules. 9. Sealed tenders from successful and unsucces'sful tenderers.