| Administration |
| Contents |
Instructions |
Final Disposition |
protocol minutes for all:
- Churchwide Assembly
- Church Council
- Conference of Bishops
- boards
- advisory and steering committees
- MIF Board of Trustees and Audit Committee
- Foundation Board of Trustees and Advisory Committee
- synod assemblies
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Copies are maintained in the Office of the Secretary (in print) and the ELCA Library (online).
Retain one copy of the protocol minutes in the unit; send one copy to the ELCA Archives as these are produced, ELCA Constitution [13.41.02a]. (Duplication and disbursal protects these vital records.)
Send print and electronic editions of synod assembly minutes to the ELCA Archives
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Send one copy to the Archives as these documents are produced. |
constitutions, bylaws, and other governing documents for:
- ELCA
- synods
- related organizations
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Maintain current editions in the unit.
Send copies of governing documents for active and inactive corporations to the Office of the Secretary/Legal Office.
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Send copies to the Archives as soon as received.
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- nominations for churchwide offices
- affidavit of meetings held
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Nominations database maintains current + 3 years of history. this database will migrate to the ELCA Constituent Information System (ECIS) |
After the close one cycle |
- ELCA Constituent Information System (ECIS) which includes records for congregations, rostered leaders, and persons making use of ELCA services.
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ELCA Constituent Information System (ECIS) will keep all data in memory.
Reports generated by ECIS in support of specific programs should accompany programmatic materials to the Archives
(Several databases, including nominations and registration, will remain active until they have been migrated to ECIS).
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Each year, print out the report for each deceased rostered leader for the Archives. |
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Vocation and Education unit tracks the candidacy of every candidate.
The candidate's application and associated documents are maintained in the ELCA Constituent Information System (ECIS) |
When a candidate's file is no longer active, paper copy of each candidate's file is sent to the Records Center for 50 years and then shreded. |
| Correspondence |
| Content |
Instructions |
Final Disposition |
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Route significant e-mail, with your response, to folders that can be mined for future electronic preservation. Print out significant e-mail for the historical record. The e-mail kept in the e-mail system will be deleted every 41 days.
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Send to the Archives at 3 year intervals or when the project is completed. |
| Policy and Procedure Documents |
| Content |
Instructions |
Final Disposition |
- policy manuals
- procedure manuals
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Retain only the current editions in the units and on the Web Intranet (Legacy documents may be kept in the unit if clearly identified as such.)
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Send copies to the Archives as produced. |
| Records Management |
| Contents |
Instructions |
Final Disposition |
- records management policy and procedures
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Current version in paper and .html and .pdf formats |
Send records management policy documents to the Archives as produced. |
- Records Center inventory of boxes
- records destruction documentation
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Database maintains active Records Center inventory
Database retains inventory of purged records in memory.
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Retain paper documentation of purged Records Center boxes for 1 year.
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| Statistical and Narrative Reports |
| Content |
Instructions |
Final Disposition |
- constituent research narrative reports
- research reports in response to requests from: congregations
synods
churchwide units
- demographic studies
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Reports are generated from the ELCA Constituent Information System (ECIS)
Selected reports are cataloged in the ELCA Library Catalog. The report is linked to the bibliographic record.
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Send reports to the Archives as produced. |
| Legal |
| Contents |
Instructions |
Final Disposition |
- opinions - outside counsel
- opinions - inside counsel
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Retain until public disclosure is not prejudicial. |
Send to the Archives |
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At the close of litigation, flag disposition before sending to the records Center for 10 years. |
Send to the Archives or shred as indicated. |
- disciplinary hearing committee files for individuals
- disciplinary hearing committee files for congregations
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Archived files may be accessed only with the permission of the Secretary or General Counsel of the ELCA. |
Send to the Archives 10 years after close of action |
- first notice files for rostered persons
- first notice files for congregations
- resigned or removed from the roster
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Retain in Office of the Secretary/legal Office |
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- proxies, signed
- amicus briefs
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Originator of the amicus brief is responsible for retention.
If signed by the legal counsel, retain in OS/Legal Office |
Once executed, send to the Archives. |
- licenses
- contracts
- sample contract database (OS/legal)
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Retain original in the unit for 10 years after expiration; send copy to OS/legal for review. |
Retain 10 years after the period of activity; then shred. (Period indicated covers the maximum retention period for all states.) |
- articles of incorporation
- other corporate legal documents
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Both active and inactive corporations are retained in Office of the Secretary/Legal Office |
Send to the Archives |
- state tax exempt records
- state registrations of corporate name
- federal exemption records
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Maintain current state filings database.
Federal exemption database must contain all history. |
Send copies of corporate name registration to the Archives. |
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Maintained in database and paper files. |
Send paper files to the Archives at 10 year intervals. |
- copyright and intellectual property ownership documents
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Augsburg Fortress Publishers will prepare and maintain, if requested. |
Send copies to the Archives. |
| Personnel Records |
| Contents |
Instructions |
Final Disposition |
Permanent:
- applications
- resumes
- position descriptions
- offer letters
- acceptance letters
- separation forms
- background checks
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(A separate schedule governs the missionary personnel records held by the Division for Global Mission.) |
The first group of records is identified as the permanent personnel file and should be transferred to the Archives within a year after the person has terminated service. |
Temporary:
- salary contracts and change notices
- personnel action forms
- emergency notification
- relocation records
- performance appraisals
- accident reports
- education assistance
- correspondence related to salary
- compensation and benefits
- FMLA disability and compensation
- INS I-9 forms
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According to Illinois statute, the temporary records should be shreded at 1-3 year intervals and are not to be sent to the Archives. |
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shred 1 year after superseded. |
- applications for employment
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Retain 1 year; then shred. |
| Salary Administration |
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Contents |
Instructions |
Final Disposition |
- payroll processing system
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Records within the payroll processing system are retained for 1 year by ADP. OT receives paper and CD-ROM records with every payroll. Keep current year + 1 in OT |
Payroll information, in all formats, is retained for 7 years beyond the current year and then shreded. |
- federal, state, and local tax records (941) (paper only)
- W-2 (paper and CD-ROM)
- W-4
- payroll registers
- payroll checks
- wage rate tables
- payroll history
- payroll deductions:
continuing education plan
optional pension plan
AD&D insurance
RTA
garnishment orders
bank notification
- housing allowance records
- workers compensation
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Information which is not available from the electronic system is retained in hard copy in OT for the current year + 1 then moved to the Records Center for 6 years.
All payroll records for missionaries are processed by ADP and retained in DGM.
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Payroll information, in all formats, is retained for 7 years beyond the current year and then shreded. |
- personal action forms
- time sheets
- moving expenses
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Keep current year + 1 in OT and then shred. |
| ELCA Insurance Management *(Certain insurance files and insurance information, such as inbound insurance certificates, may be part of different ELCA unit files. ) |
| Contents |
Instructions |
Final Disposition |
- completed commercial general liability, automobile liability, and worker compensation injury incident reports,
- completed claim forms and insurance claim settlement documents
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Director – Risk Management retains in OS for 2 years after close of the file.
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Transfer to the Records Center for 13 years, and then shred. |
- all liability insurance policies Commercial General Liability
Automobile Liability D&O/Employment Practices Liability
Workers Compensation Umbrella/Excess Liability and any other liability policies. |
Director – Risk Management retains active and cancelled insurance policies in OS for 5 years. Active and cancelled liability insurance policies must never be shreded.
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Send the original insurance policy and termination sheet to the Archives for permanent retention. Do not destroy. |
- all liability insurance claims
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Director – Risk Management retains active and cancelled insurance policies in OS for 5 years.
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Transfer to the Records Center for 30 years, and then shred. |
- all property-related and commercial crime insurance policies
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Director – Risk Management retains active and cancelled insurance policies in OS for 5 years. |
Transfer to the Records Center for 10 years, and then shred. |
- property insurance and commercial crime insurance claims
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Director – Risk Management retains in OS for 5 years after the close of the file. |
Transfer to the Records Center for 15 years, and then shred. |
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Director – Risk Management retains in OS for 5 years. |
Transfer to the Records Center for 25 years, and then shred. |
- inbound insurance certificates from vendors, suppliers, contractors, subcontractors and any other service providers*
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Director – Risk Management retains in OS for 3 years. |
Transfer to the Archives for permanent retention. Do not shred. |
- property insurance valuation reports
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Director – Risk Management retains in OS for 5 years. |
Transfer to the Archives for permanent retention. Do not shred. |
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Director – Risk Management retains for 3 years. |
Transfer to Records Center for 15 years and then shred. |
| Contracts for Goods or Services |
| Contents |
Instructions |
Final Disposition |
- buy/sell agreements
- contract compliance
- contract documentation
- contract pay administration
- sample contracts
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Maintain in the unit while active + 10 years. Send a copy of the contract to the Office of the Secretary / legal Office.
Sample contracts database Office of the Secretary / Legal office |
shred records after 10 years. (The period indicated covers the maximum retention period for all states.) |
| Lutheran Center Services and Maintenance |
| Contents |
Instructions |
Final Disposition |
- tenant leases
- maintenance staff records
- business continuity plan
- postage and shipping
- motor vehicle records
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Management Services and Human Resources (original)
Management company and online
MS, Archives, (each unit director)
Mail management services
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 Retain active + 2 years
Archive as produced
Retain current year +1
Retain active + 2 |
- building environmental and safety records(OSHA)
- certification for building equipment (elevators, fire extinguishers)
- Material safety data sheets
- blueprints
- building permits
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Building engineer
Management company (JL&L) |
Retain active + 5 years
Retain active + 2 years
Current
Permanent record
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- injury incident reports
- security incident reports
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Send copies of incidents involving possible claims to the Director - Risk Management in the Office of the Secretary.
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Retain 5 years after the current year and then shred. |
- property inventory (IT only)
- property sold (IT only)
- telephone billing records
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Information Technology only |
Retain active + 1 year
Retain current year |
- project files (bids, vendors, contracts)
- budgets (MS & JL&L)
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File may be purged at the close of the project |
Retain contracts 10 years
Archive
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| Capital Property |
| Contents |
Instructions |
Final Disposition |
- capital asset records
- equipment leases (MS)
- software licenses (IT)
- depreciation schedules
- fixed assets database (OT-IFAS)
- property sold (IT)
- capital budget committee requests (OT)
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Copies of contracts for capital assets should be sent to the Office of the Secretary/Legal Office |
Retain for 6 years beyond the expiration date of the contract for the record and then shred. |
| ELCA Owned Real Estate |
| Contents |
Instructions |
Final Disposition |
- ELCA-owned real estate legal files and notes
- deeds
- lease abstracts
- lease acquisitions
- maintenance records
- property summaries
- property titles
- real estate records
- repair records
- water rights
- zoning permits
- contracts, property improvement
- contract compliance
- contract documentation
- easements
- leases
- mortgages
- patent agreements
- promissory notes
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All documents associated with ELCA real estate files are maintained in hard copy format in individual property files in OT for 1 year after the close of activity. |
Retain year-end reports and legal files for 19 years in the Records Center, then shred.
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| Budget |
| Contents |
Instructions |
Final disposition |
- budget
- budget development database system
- budget in .html format
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Retain 1 year of memory in the database system. |
Send a paper copy of the detailed budget, including program descriptions, to the Archives annually. |
| Audit Reports |
| Contents |
Instructions |
Final Disposition |
- ELCA audited financial statements
- Audit work papers consisting of trial balance, account directors report, income statements, balance sheet, consolidated financial statements
- Synod audit reports
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Retain one copy in the Office of the Treasurer; send one copy of the auditor's report to the Office of the Secretary/Legal Office
Retain paper general ledger reports for the current year + 1 in the unit.
Retain in the unit current year +2
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Send one copy of auditor's report to the Archives as soon as received. Maintain in perpetuity.
Send to the Records Center for 6 years and then shred.
Send to the Archives and maintain in perpetuity. |
| Internal Audit |
| Contents |
Instructions |
Final Disposition |
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- Internal Audit Work Papers
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Distribute report to manager(s) of area under review, senior managment of the entity under review (MIF, ELCA, or Foundation) and the senior management of the Office of the Treasurer. Retain in the Audit Department for 7 years and then move to the Records Center.
Keep each internal audit's work papers in the Internal Audit Department until the next audit of the same area is completed (this is called the current file). Once the next audit of the area is completed, keep these work papers in the current file and move only the key work papers from the previous current file to the permanent file and shred all other work papers. Keep the permanent file in the audit department for a trailing 7 years, after which move to the Records Center.
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Once the report is 7 years old, move to the Records Center and retain permanently. (If reports are imaged, may be retained longer in the unit.)
Once the permanent file is 7 years old, move to the Records Center and retain it permanently. |
| General Accounting |
| Contents |
Instructions |
Final Disposition |
| Integrated Financial Accounting System (IFAS) |
General Ledger entry data in IFAS will be maintained on the server in detail on internal IT schedule.
Only year-end database backup tapes will be retained for 10 years.
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After 10 years, data will be compressed to summary level and retained on the server permanently with a commitment to migrate to any newer software. |
- journal entry vouchers including back up:
- batch proofs,
- distribution reports,
- JE postings |
Retain paper year-end general ledger reports for the current year + 1 in OT |
Send to the Records Center for 6 years and then shred. |
- American Express memberships
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Maintain while active + 1 year |
Shred 1 year after membership is retracted and account closed. |
- accounting procedures
- chart of accounts
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Updated annually and maintained electronically through backup |
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- statements of financial condition
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Retained permanently as treasurer's report to the Church Council. |
Sent to the Archives in the Church Council minutes. |
| Accounts Payable |
| Contents |
Instructions |
Final Disposition |
- vouchers with documentation:
- bills
- credit card statements
- credit card charge slips
- invoices
- expense reports
- travel expense reports
- property taxes
- amortization records
- accounts payable ledgers
- canceled checks
- 1099's
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Electronic accounts payable system retains current year + 6 in memory.
Maintain paper records current year in the Office of the Treasurer. |
Delete from the system after 7 years.
Send paper files to the Records Center for 6 years and then shred. |
| Gift and Income Processing |
| Contents |
Instructions |
Final Disposition |
- processing system
- remittance documentation for ELCA, MIF, FD, and WELCA
- checks
- remittance receipts
- donor cards
- credit advices
- notes of intention
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Electronic gift processing system retains 5 years of donor data beyond the current year in memory.
Keep paper files for ELCA, FD, and WELCA for the current year + 1 in OT. |
Send paper files to the Records Center for 6 years and then shred. |
| Banking |
| Contents |
Instructions |
Final Disposition |
- bank reconciliation report
- bank deposits
- monthly statements with reconciliation
- check registers
- copy of cancelled checks on disk
- deposit slips and remote deposit records
- wire transfers
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Retain for the current year + 1 in OT
Online
Online remote deposit records
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Send to the Records Center for 6 years and then shred. |
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Retain while active in OT |
Send to the Records Center for 6 years; then shred. |
| MAX Mortgage Loan System |
| Contents |
Instructions |
Final Disposition |
| MAX mortgage loan system consists of real estate loans, social ministry loans, purchased mortgages. |
This electronic system was too old to migrate forward. It was replaced by the Excel Loan System (see below). |
Send year-end reports and legal files to the Records Center for 19 years and then shred. |
| Excel Loan System |
| Contents |
Instructions |
Final Disposition |
Mortgage loan system consists of real estate loans, social ministry loans, purchased mortgages.
- deeds
- notes
- agreements
- 1098's
- monthly and year-end reports
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This system tracks the loans issued by the ELCA. A separate file is created for each year that contains the detailed information relating to a loan. |
Send year-end reports and legal files to the Records Center for 19 years and then shred. |
| Mission Investment Fund |
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Contents |
Instructions |
Final Disposition |
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Accounting
- ACH requests
- check requests
- wire transfer requests
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Keep in unit for 3 years; send to the Records Center |
Discard after 7 years |
- audit work papers
- offering circular work papers
- bank reconciliation
- journal vouchers
- bank statements
- cancelled checks
- check register
- financial statements
- trial balance
- mission certificates
- accounts payable files
- 1099 and tax documents
- state annual reports
- registered agenda filings
- system reconciliation
- sub-ledgers
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Keep in unit for 7 years.
Keep in unit for 7 years.
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Archive
Shred |
Investments (in each daily operations file)
- account application
- beneficiary form
- IRA self directed form
- IRA transfer request form
- trust documents
- power of attorney
- death certificate
- executor papers
- change of address
- mission term change term
- account redemption request
- change of authorization signers
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Paper copy in the unit until account is closed.
Paper copy in the unit until the account is closed. (Accounts prior to 2003 will remain in Records Retention Center in paper form for 7 years.)
Keep 7 years in the unit.
Permanent
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Archives
May be discarded after 2 years as account has been imaged.
Shred
Archives
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Marketing
- offering circular
- quarterly newsletters
- media schedules and contracts
- new videos/DVDs
- year-end report of growth
- vendor paid invoices
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Keep in unit (5 copies)
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Archive annually
Discard after 1 year
Archive annually
Discard after 1 year
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| Lending
*electronic copy
** electronic copy of application only ; no attachments
*** system generated ; no paper copies retained
- escrow instructions
- promissory note
- *lenders title insurance policy
- **loan application
- insurance
- *attorney's opinion letter
- satisfaction of mortgage
- final disbursement report
- *W-9 by congregation
- year-end loan report
- appraisal
- *mortgage/deed of trust
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Active in unit for the life of the loan
Send mortgage to the ministry
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Discard after loan is paid off
Send mortgage to the ministry
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Real Estate
- offer to purchase
- deed – MIF owner
- title policy – MIF owner
- closing statement
- survey
- soils test
- topographical survey
- appraisal
- environmental study
- check requests
- satisfactions –- forms
- offers to purchase
- amendments to contracts
- assignment of contracts –- forms
- wire instructions –- forms
- to be sold list –- year end
- realtors list
- current market analysis
- current listing agreement
- real estate sub-ledger –- year end.
- internal audit reports
- internal audit workpapers
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For the life of the congregation
Active in the unit until closing
Keep in the unit 20 years
Distribute report to manager(s) of are under review, and senior management of the Office of the Treasurer. Keep a copy for seven years in OT and then move to the Archives
Keep internal audit workpapers in the OT until the next audit of the same area is completed (current file). Once the next audit of the area is completed, keep these workpapers in the current file, and move only the key work papers from the previous current file to the permanent file, and shred all other work papers. Keep the permanent file for a trailing 7 years.
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Send to the Records Center for 20 years; then shred.
Discard after 20 years.
At the end of 7 years transfer to the Archives.
Transfer to the Records Center for 7 years
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Administration
- miscellaneous legal documents
- minutes of Board of Trustees
- MIF resolutions
- IRS letter –- master
- merger documents
- articles on incorporation
- bylaws
- certificate of name change
- certificate of good standing
- audit reports
- minutes of the audit committee
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Keep copy in the unit. |
Send to the Archives annually.
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| Foundation Accounting |
| Contents |
Instructions |
Final Disposition |
Accounting
- journal entries
- revenue distribution memos
- accounts payable requests
- check registers and bank statements
- brokerage statements (active and inactive accounts)
- audit work papers
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IFAS
-
budgets |
Document financial entries in the General Ledger; Current year+1 in the unit
Document banking transactions Current year+2 in the unit
Current year+2 in the unit
Documentation supporting external audit of financial statements. Maintain 3 years in the unit.
Electronic documentation of financial transactions (see ELCA general accounting above)
Document annual budget (see ELCA budget above) |
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 4 years, shred.
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Administration
- service contracts
- Endowment Fund governing documents
- Board of Trustees board books and minutes
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Governing third party arrangements; maintain active contracts for term.
Articles of Incorporation, bylaws; maintain copies of amended documents.
Record or activities and decisions by the Trustees. Current year+1 in unit |
Send copies of primary agreements to the Archives.
Send copies of all documents to the Archives. |
Charitable gift annuities
- Investment statements
- active charitable gift annuities
- terminated charitable gift annuities
- IRS Form 1099R's
- reconciliations
- deferred gift systems reports
- regulatory reports
- DGS
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Document charitable gift annuities and deferred gift transactions; current year+2 in the unit.
Records of charitable gift annuities; maintain active files indefinitely.
Records of charitable gift annuities; current year +1 in the unit
Copies of IRS form 1099R filed with the Internal Revenue Service; current year+1 in the unit.
Reconciliations of investment, general ledger and donor activity; current year+1 in unit.
Document deferred gift transactions; current year+1 (year end+2) in unit
Copies of state filings. Current year+1 in unit
Electronic documentation of gift annuity financial transactions; maintain 3 years of history on active contracts; 3 years on terminated contracts. |
Records Center 5 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 7 years, shred. |
Endowment funds
- Endowment Fund pooled trust governing documents
- regulatory reports
- active account files
- inactive account files
- investment statements
- reconciliations
- endowment system reports
- EDS
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Restated declaration of trust, investment guidelines, disclosure statements. Maintain active documents in the unit.
Copies of state filings; current year+2 in unit
Records of participant and account activity; maintain active indefinitely.
Records of participant and account activity; current year+1 in unit
Document charitable gift annuities and deferred gift transactions; current year+2 in unit.
Reconciliations of investment, general ledger and donor activity; current year+1 in unit.
Document endowment transactions current year+1 in the unit (year end reports+2)
Electronic documentation of endowment fund financial transactions |
Send copies of all documents to the Archives.
Records Center 7 years, shred.
Records Center 6 years, shred.
Records Center 5 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred. |
Gift processing
- open estates
- closed estates
- gifts of cash
- gifts of stock
- life insurance records
- outside trusts
- mineral rights, leases, dividends
- batch detail and control reports
- gifts of real estate
- RE Raiser's Edge
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Documents associated with such gifts:
Maintain open estate files indefinitely
Current year+1 in unit
18 months in the unit
Current year +1 in unit
Copies of life insurance policies and related documents; active +1 year in the unit.
Governing documents; indefinitely revenue distribution memos; current year+1 in unit
Associated documents; current year+1 in unit
Documents financial entries for the general ledger; current year+1 in unit
Maintain 1 year after close of activity
Maintains current records of all donors to ELCA and the Foundation. |
Records Center 7 years, shred.
Records Center 7 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 19 years, shred.
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Trusts and pooled income funds
- trust statements
- trust tax returns
- outside trusts
- reconciliations
- deferred gift system reports
- outside trusts
- DGS
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Document trust transactions; current year +2 in the unit.
Filed with the IRS; current year+1
Bank statments of outside trusts; current year+1 in the unit
Reconcile investment, general ledger, and donor activity; current year+1 in unit.
Document deferred gift transactions; current year+1 in unit (year-end +2)
Documents associated with trusts held by other trustees; maintain active trusts indefinitely +1 year.
Electronic documentation of trust, pooled income fund transactions; maintains 3 year history on active contracts; 3 years on terminated contracts. |
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 6 years, shred.
Records Center 2 years, shred.
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Marketing
- Endowment Fund pooled trust quarterly newsletter
- marketing collateral
- legacies
- advertisements
- direct mail appeals
- donor release and waver
- Web site
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Participant communication vehicle; current newsletter
Foundation/Development Services donor communication
Foundation/Development Services donor communication
Foundation/Development Services fundraising pieces
Foundation/Development Services fundraising pieces
individual release for name/image use. Maintain indefinitely in unit.
Foundation/Development Services. Maintain current |
Send copies of all to the Archives
Send printout of pages to Archives
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