| Administration |
| Contents |
Instructions |
Final Disposition |
protocol minutes for all:
- boards
- advisory and steering committees
- Churchwide Assembly
- synod assemblies
- Church Council
- Conference of bishops
- MIF Board of Trustees and Audit Committee
- Foundation Board of Trustees and Advisory Committee
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Retain one copy of the protocol minutes in the unit; send one copy to the Office of the Secretary, and one copy to the ELCA Archives as these are produced, ELCA Constitution [13.41.02a]. (Duplication and disbursal protects these vital records.) |
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 to the Archives as soon as received.
Send documents for inactive corporations to the Archives |
- nominations for churchwide offices
- affidavit of meetings held
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Nominations database maintains current + 3 years of history. |
Destroy paper records after 5 years. |
- records on rostered persons
- records on congregations
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Database system must include plans for migration and maintenance of all data in electronically retrievable format. (OS) |
Each year, print out the report for each deceased individual for the Archives. |
| candidacy files |
- Vocation and Education unit tracks the candidacy of every candidate.
- The candidate's application and associated documents are maintained for reference and distribution purposes in a database.
- In addition, essential dates and decisions are entered into and become part of the ELCA Rostered Leaders database.
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When a candidate's file is no longer active, paper copy of each candidate's file is sent to the Records Center for 50 years and then destroyed. |
| Correspondence |
| Content |
Instructions |
Final Disposition |
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File letters and responses together. Print out significant
e-mail together with your reply.
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Send to the Archives at 3 year intervals. |
| 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
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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
- records destruction documentation
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Database maintains active Records Center inventory
Database retains 10 years of records destruction inventory in memory. |
Paper Records Center inventory records are retained for active life + 1 year and then destroyed.
Retain 10 years of records destruction inventory in memory and then destroy.
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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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database systems |
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 |
| litigation files |
At the close of litigation, flag disposition before sending to the records Center for 10 years. |
Send to the Archives or destroy 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 OS/legal |
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- proxies, signed
- amicus briefs
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Originator of the amicus brief is responsible for retention. |
Once executed, send to the Archives. |
- licenses
- contracts
- sample contract database (OS/legal)
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Retain in the unit for 10 years after expiration; send copy to OS/legal |
Retain 10 years after the period of activity; then destroy. (Period indicated covers the maximum retention period for all states.) |
- articles of incorporation
- other corporate legal documents
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Send documents for inactive corporations 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. |
| J1 visas |
Maintained in database and paper files. |
Send paper files to the Archives at 10 year intervals. |
| copyright and intellectual property ownership documents |
Augsburg Fortress Publishers will prepared and maintain, if requested. |
Send copies to the Archives. |
| Personnel Records |
| Contents |
Instructions |
Final Disposition |
Permanent:
- applications
- resumes
- position descriptions
- offer letter
- acceptance letter
- separation form
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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 destroyed at 1-3 year intervals and are not to be sent to the Archives. |
| position descriptions |
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Destroy 1 year after superseded. |
| applications for employment |
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Retain 1 year; then destroy. |
| Salary Administration |
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Contents |
Instructions |
Final Disposition |
| payroll processing system |
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 destroyed. |
- 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 destroyed. |
- personal action forms
- time sheets
- moving expenses
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Keep current year + 1 in OT and then destroy. |
| 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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Risk manager 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 destroy. |
all liability insurance policies Commercial General Liability
Automobile Liability D&O/Employment Practices Liability
Workers Compensation Umbrella/Excess Liability and any other liability policies. |
Risk manager retains active and cancelled insurance policies in OS for 5 years. Active and cancelled liability insurance policies must never be destroyed.
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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 |
Risk manager 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 destroy. |
| all property-related and commercial crime insurance policies |
Risk manager retains active and cancelled insurance policies in OS for 5 years. |
Transfer to the Records Center for 10 years, and then destroy. |
| property insurance and commercial crime insurance claims |
Risk manager retains in OS for 5 years after the close of the file. |
Transfer to the Records Center for 15 years, and then destroy. |
| all surety bonds |
Risk Manager retains in OS for 5 years. |
Transfer to the Records Center for 25 years, and then destroy. |
| inbound insurance certificates from vendors, suppliers, contractors, subcontractors and any other service providers* |
Risk Manager retains in OS for 3 years. |
Transfer to the Archives for permanent retention. Do not destroy. |
| property insurance valuation reports |
Risk Manager retains in OS for 5 years. |
Transfer to the Archives for permanent retention. Do not destroy. |
| 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 OS/legal office.
Sample contracts database OS/Legal office |
Destroy 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
- building environmental and safety records
- certification for building equipment (elevators, fire extinguishers)
- emergency action plan
- blueprints
- building permits
- maintenance staff records
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Maintained by the Management Company. |
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- injury incident reports
- security incident reports
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Send copies of incidents involving possible claims to the insurance manager in the Office of the Secretary.
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Retain 5 years after the current year and then destroy. |
- property inventory
- bids and quotations
- property sold
- motor vehicle records
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Retain for 1 year after the period of activity and then destroy. |
- telephone billing
- postage, United Parcel Service, Federal Express
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Retain 1 year after the current year and then destroy. |
| Capital Property |
| Contents |
Instructions |
Final Disposition |
- capital asset records
- equipment leases (MS)
- software licenses (IT)
- depreciation schedules
- property inventory database (OT)
- property sold
- capital budget committee requests (OT)
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Copies of contracts for capital assets should be sent to the OS/Legal Office |
Retain for 6 years beyond the current administrative use for the records and then destroy. |
| 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 destroy.
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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 OT; send one copy of the auditor's report to the OS/Legal department.
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.
Send to the Records Center for 6 years. Destroy after 6 years.
Send to the Archives |
| 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 destroy 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.
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| 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 for 10 years.
Only year-end database backup tapes will be retained for 10 years. Other tapes may be recycled.
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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. This is for statistical analysis purposes only. |
- 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 destroy. |
| American Express memberships |
Maintain while active + 1 year |
Destroy 1 year after membership is retracted and account closed. |
- accounting procedures
- chart of accounts
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Send to the Archives as produced. |
| statements of financial condition |
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 destroy. |
| 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 destroy. |
| Banking |
| Contents |
Instructions |
Final Disposition |
- bank reconciliation report
- bank deposits
- monthly statements with reconciliation
- check registers
- cancelled checks
- deposit slips
- wire transfers
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Retain for the current year + 1 in OT |
Send to the Records Center for 6 years and then destroy. |
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Retain while active in OT |
Send to the Records Center for 6 years; then destroy. |
| 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 destroy. |
| 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 destroy. |
| 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
Discard
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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.
Discard
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.
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For the life of the congregation
Active in the unit until closing
Keep in the unit 20 years
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Send to the Records Center for 20 years; then destroy.
Discard after 20 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 |
- donor records
- life income agreements
- endowment records
- estates & bequests
- life insurance
- outside trusts
- congregations investing in endowments
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Managed by 3 databases:
- endowment database
- deferred gift database
- donors and prospects database
Records will be maintained in the Foundation for 1 year after closing the file. |
Send the original contract and termination sheet to the Records Center for an additional 6 years after closing, then destroy.
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