§ 2-366. Retention schedule.

(a)

Enumeration. The following records shall be maintained for the periods indicated:

Legend: "CR" means time is counted from creation or receipt of the record. "EVT" means an event such as closing of a contract, termination of an employee, filing a lawsuit or writing a ticket. Time is counted from the date of this significant event. "FIS" means current fiscal year and the additional amount of time indicated.

	Record			Retention Period	Notice Requirement
	General Records Common Throughout the Village
	(1)	Village board and committee records
		a.	Minute book	Permanent	N/A
		b.	Ordinances	Permanent	N/A
		c.	Resolutions	Permanent	N/A
		d.	Ordinance book	Permanent	N/A
		e.	Affidavits of publication (ordinances)	Permanent	N/A
		f.	Affidavits of publication (other)	EVT + 3 years	W
	(2)	License and permit records
		a.	License applications	EVT + 4 years	W
		b.	License applications (all other)	EVT + 3 years	W
		c.	Receipts	EVT + 7 years	W
		d.	License stubs (liquor and beer)	EVT + 4 years	W
		e.	License stubs (other)	EVT + 3 years	W
		f.	Monthly report of dog licenses to county clerk	EVT + 3 years	W
		g.	Burning permits	EVT + 1 year	W
	(3)	Election records
		a.	Contents of blank ballot box, unused ballots and materials	EVT + 3 business days after the canvass is completed	W
		b.	Voter serial number slips	EVT + 3 business days after the canvass is completed	W
		c.	Voting machine records	EVT + 14 days after a primary, 21 days after an election	W
		d.	Detachable recording	EVT + 14 days after a primary, 21 days after an election	W
		e.	Ballots (state, county, local)	EVT + 30 days after election	W
		f.	Ballots (federal offices)	EVT + 22 months after election	W
		g.	Applications for absentee ballots (for federal election ballots)	EVT + 90 days after election (22 months after the election for federal offices)	W
		h.	Forms associated with election such as tally sheets, inspector's statements and nomination papers	EVT + 90 days after election (22 months after election for federal offices)	W
		i.	Official canvass statements	EVT + 10 years after the election	W
		j.	Registration and poll lists, nonpartisan primaries and elections	EVT + 2 years after the election for which they were created	W
		k.	Registration and poll lists, partisan primaries and general elections	EVT + 4 years after the election for which they were created	W
		l.	Canceled registration cards	EVT + 4 years after the election for which they were created	W
		m.	Election notices	EVT + 1 year after the election (22 months for federal election)	W
		n.	Proofs of publication and correspondence relative to publications	EVT + 1 year after the election (22 months for federal election)	W
		o.	Campaign registration statements	EVT + 6 years after termination by the registrant	W
		p.	Campaign finance reports	EVT + 6 years after date of receipt	W
	(4)	Finance records
		a.	Receipt journal	FIS + 15 years	W
		b.	General journal	FIS + 15 years	W
		c.	Journal voucher	FIS + 15 years	W
		d.	Appropriation journal	FIS + 15 years	W
		e.	Appropriation voucher	FIS + 15 years	W
		f.	General ledger	FIS + 15 years	N
		g.	Trial balances	Until audited	W
		h.	Cash book	EVT + 15 years	W
		i.	Daily cash drawer reconciliations	EVT + 1 year	W
		j.	Duplicate deposit tickets	EVT + audit + 1 year	W
		k.	Bank credit/debit notices	EVT + audit + 1 year	W
		l.	Bank reconciliations	FIS + 7 years	W
		m.	Bank statements	FIS + 7 years	W
		n.	Investment records	FIS + 7 years	W
		o.	Check register	FIS + 7 years	W
	(5)	Payroll records
		a.	Payroll support records	EVT + audit + 2 years	W
		b.	Employees withholding allowance certificate	EVT + 5 years after being superseded	W
		c.	Employees' state withholding exemption	EVT + 5 years after being superseded	W
		d.	Employee enrollment and waiver cards for insurance plans and other elective programs	Termination/superseded + 2 years	W
		e.	Employee earning records	EVT + 5 years	W
		f.	Payroll check register	Annual audit + 5 years or 7 years if no audit	W
		g.	Payroll distribution record	Annual audit + 5 years or 7 years if no audit	W
		h.	Payroll voucher	EVT + 5 years (if audited) (7 years if no audit)	W
		i.	Canceled payroll checks	EVT + 5 years (if audited) (7 years if no audit)	W
		j.	Wage and tax statement	EVT + 5 years (if audited) (7 years if no audit)	W
		k.	Report of state income tax withheld	EVT + 5 years (if audited) (7 years if no audit)	W
		l.	Employer's annual reconciliation of state income tax withheld from wages	EVT + 5 years (if audited) (7 years if no audit)	W
		m.	Federal deposit tax stubs	EVT + 5 years (if audited) (7 years if no audit)	W
		n.	Quarterly report of federal income tax withheld	EVT + 5 years (if audited) (7 years if no audit)	W
		o.	Annual report of federal income tax withheld	EVT + 5 years (if audited) (7 years if no audit)	W
		p.	State's quarterly report of wages paid	EVT + 5 years (if audited) (7 years if no audit)	W
		q.	Monthly memorandum report	EVT + 5 years (if audited) (7 years if no audit)	W
		r.	Quarterly report, payroll summary	EVT + 5 years (if audited) (7 years if no audit)	W
		s.	Premium due notices	EVT + 5 years (if audited) (7 years if no audit)	W
		t.	Change in employee status	EVT + 5 years	W
		u.	All receipts of current billings	FIS + 2 years	W
	(6)	Purchasing records
		a.	Purchase requisitions	EVT + 1 year	W
		b.	Bids, unsuccessful	EVT + 1 year after purchase order issued	W
		c.	Bids, successful	Contract termination + 7 years	W
		d.	Inventory of property	Until superseded	W
	(7)	Budget and audit records
		a.	Budget worksheets	FIS + 3 years	W
		b.	Final budget	Permanent	N/A
		c.	Audit reports	Permanent	N/A
	(8)	Property assessment records
		a.	Master property record folders	Life of structure + 5 years	N
		b.	Index to owners	Until superseded	W
		c.	Building permit applications	Transfer to master property record + 1 year	W
		d.	Plats	Permanent	N/A
		e.	Certified survey maps	Permanent	N/A
		f.	Assessor's plats	Permanent	N/A
		g.	Aerial photographs	Until superseded	W
		h.	Tax exemption reports	EVT + 10 years	W
		i.	Notice of increased assessment (no appeal)	EVT + 5 years	W
		j.	Notice of increased assessment (appealed)	Completion of appeal process + 7 years	W
		k.	Assessor's final report supplement	EVT + 5 years	W
		l.	Assessor's final report	EVT + 5 years	W
		m.	Statement of assessment	Life of assessment roll	W
		n.	Final statement of assessment	Permanent	N/A
		o.	Final real property assessment roll	EVT + 15 years	W
		p.	Occupational tax returns	EVT + 5 years	W
		q.	Merchants' and professions' statement of property	EVT + 5 years	W
		r.	Personal property worksheets farmers and personal property not used for the production of income	EVT + 5 years	W
		s.	Report of inventory	EVT + 5 years	W
		t.	Assessor's personal property summary worksheet	EVT + 5 years	W
		u.	Assessor's final report	EVT + 5 years	W
		v.	Final personal property assessment roll	EVT + 15 years	W
	(9)	Board of review records
		a.	Objection to property assessment and supporting documentation	Final action by board or completion of appeal + 7 years	W
		b.	Minute book	EVT + 7 years	N
		c.	Proceedings of board review on audio tape or stenographic notes including transcriptions (if any)	Final action/completion of appeal + 7 years	W
		d.	Notice of determinations	EVT + 7 years	W
	(10)	Special assessment records
		a.	Preliminary resolution	CR + 2 years	W
		b.	Special assessments final resolution	Permanent	N/A
		c.	Certified special assessment roll	Until fully collected or 7 years, whichever is longer	W
		d.	Waiver of special assessment notice and hearing	Final resolution + 1 year	W
		e.	Statement of new special assessments	EVT + 5 years	W
		f.	Special assessment payment register	EVT + time for collection of all assessments	W
	(11)	Public works contract records
		a.	Notice to contractors (successful bidders)	EVT + 7 years	W
		b.	Notice to contractors (unsuccessful bidders)	EVT + 7 years	W
		c.	Bid bond (successful bidder)	Project completion + 7 years	W
		d.	Bid bond (unsuccessful bidder)	EVT + 2 years	W
		e.	Bidder's proof of financial responsibility (successful bidders)	Project completion + 7 years	W
		f.	Bidder's proof of financial responsibility (unsuccessful bidders)	EVT + 2 years	W
		g.	Bids (successful bidders)	Contract life + 7 years	W
		h.	Bids (unsuccessful bidders)	EVT + 2 years	W
		i.	Master project files	20 years	N
		j.	Blueprints	Until superseded	W
		k.	As-built tracings	Life of project	N
	(12)	Street and highway records
		a.	Street operations file	EVT + 2 years	W
		b.	Street and sidewalk maintenance and repair records	EVT + 25 years	W
		c.	Stock control records	Audit + 2 years	W
		d.	Fuel usage reports	EVT + 2 years	W
		e.	Heavy equipment and vehicle inventory ledger	Life of equipment and/or vehicle or until inventory ledger is superseded	W
		f.	Vehicle maintenance history	Life of vehicle	W
		g.	Vehicle expense reports	Life of vehicle	W
		h.	Vehicle usage reports	Audit + 2 years	W
	(13)	Building permit and inspection records
		a.	Applications and permits	Permanent	N/A
		b.	Code compliance inspection reports	Permanent	N/A
		c.	Inspection address file	Permanent	N/A
		d.	Certificates of occupancy	Until superseded	W
		e.	State-approved commercial building plans	EVT + 4 years	N
		f.	Permit fee receipts	EVT + 7 years	W
		g.	Permit ledger	EVT + 7 years	W
		h.	Village attorney's case file, copies	Case closure + 1 year	W
		i.	Quarter section maps, copies	Until superseded	W
		j.	Records of zoning board of appeals and plan commission	Permanent	N/A
	(14)	Contracts, leases, agreements, notices of taking bids		EVT + 7 years	W
	(15)	Insurance contracts		Permanent	N/A
	(16)	Personnel records (nonpayroll)
		a.	Employee personnel records	EVT + 7 years	W
		b.	Nonemployee application records	EVT + 3 years	W
	Fire Department Records
	(1)	EMS, ambulance response reports		EVT + 5 years	N/A
	(2)	EMS, defibrillator reports		EVT + 5 years	N/A
	(3)	Fire response reports		EVT + 3 years	W
	(4)	Fire inspection reports		EVT + 3 years	W

 

(b)

General retention period for records. Any record not specifically regulated by this division or any other regulation or law shall be retained for seven years unless a shorter retention period has been approved by the state public records and forms board.

(c)

Audio recordings of meetings. Notwithstanding any provision in this division to the contrary, pursuant to Wis. Stats. § 19.21(7), any tape recording of any meeting may be destroyed no sooner than 90 days after the minutes have been approved (and published where required by statutes) if the purpose of the recording was to make minutes of the meeting.

(Code 1991, § 1.23(6))