Document Retention Policy

Department: Business Affairs Policy Number: 200.001.03
Approved by: Senior Staff Effective

Date: Revised February 2007
Revised: September 2008

BACKGROUND

This policy provides for the systematic review, retention, and destruction of documents received or created by Scripps College in connection with the transaction of Scripps College’s business. This policy covers all records and documents, regardless of physical form, contains guidelines for how long certain documents should be kept and how records should be destroyed. The policy is designed to ensure compliance with federal and state laws and regulations, to eliminate accidental or innocent destruction of records and to facilitate Scripps College’s operations by promoting efficiency and freeing up valuable storage space.

POLICY

The Scripps College Document Retention Policy, set forth in the attached Guidelines, applies to the official records, whether in written, electronic, or other form, maintained by Scripps College only, and not to the official records maintained by the Claremont University Consortium (“CUC”). Prior to destruction of documentation, determine whether conflicts or inconsistencies exist between these Scripps College Document Retention Guidelines and those of CUC. In the event of such conflict or inconsistency between prescribed retention periods applicable to particular documents, the documents should be retained for the longer of the inconsistent or conflicting periods of retention. Communicate between departments and CUC prior to destruction of duplicate records to ensure compliance with retention guidelines.

Electronic documents will be retained as if they were paper documents. Therefore, any electronic files, including records of donations made online, that fall into one of the document types on the above schedule will be maintained for the appropriate amount of time. If a user has sufficient reason to keep an email message, the message should be printed in hard copy and kept in the appropriate file or moved to an “archive” computer file folder. Backup and recovery methods will be tested on a regular basis.

GUIDELINES

ADM100 ADMISSIONS RECORDS

Records related to matriculations, non-matriculations, declined applicants, deferred applicants, and withdrawn matriculations.
Recommended Retention Period: Four years following the applicable admissions decision, deferment, withdrawal, or matriculation.
Statutory Cross-References: Cal. Code. Civ. Pro. § 337(1).
Comment / Notes: None

BUS100 BUSINESS RECORDS

Contracts and Agreements, Oral
Records related to oral agreements, i.e., an oral or other contract, obligation or liability not founded upon an instrument of writing; records related to a contract, obligation or liability evidenced by a certificate, or abstract or guaranty of title of real property, or by a policy of title insurance.
Recommended Retention Period: Two years following expiration of agreement.
Statutory Cross-References: Cal. Code Civ. Pro. § 339
Comment / Notes: Copies of insurance policies are kept by CUC.

BUS110 BUSINESS RECORDS

Contracts and Agreements, Written
Records related to written agreements, i.e., obligations under general business contracts, agreements, book accounts, and non-disclosure agreements, including contracts for sale of goods, routine transactions, purchase orders, consulting contracts with physicians, agreements with commission agents, etc.
Recommended Retention Period: Four years following expiration of the agreement.
Statutory Cross-References: Cal. Code Civ. Pro. §§ 337, 337a, 338; Cal. U. Comm. Code § 2725
Comment / Notes: none

BUS130 BUSINESS RECORDS

Contracts and Agreements for Real Property Improvements
Records related to the performance or furnishing of services or materials for improvements to real property; records related to patent or latent deficiencies in improvements, construction, or survey of real property or injuries arising out of such deficiencies. Includes designs, drawings, blueprints, change orders, environmental reports, and feasibility studies.
Recommended Retention Period: Ten years from date of record or completion of applicable project, whichever is later.
Statutory Cross-References: Cal. Civ. Code § 941; Cal. Code Civ. Pro. §§ 337.1, 337.15
Comment / Notes: none

BUS140 BUSINESS RECORDS

Contracts and Agreements for Real Property Purchase / Sale
Records related to corporate bonds, notes, underlying mortgages, trust deeds, coupons, etc., including bills of sale, closing documents, contracts under seal, and other records related to the purchase or sale of real property (excluding those records related to contracts with public districts or corporations).
Recommended Retention Period: Six years following expiration of agreement.
Statutory Cross-References: Cal. Code Civ. Pro. § 336a.
Comment / Notes: none

CRP100 CORPORATE RECORDS

Board-related Auxiliary Corporate Records
Auxiliary records supporting actions taken by the Board of Directors, board-appointed subcommittees, or advisory boards; corporate communications to shareholders, financial advisors, and other external parties.
Recommended Retention Period: Four years.
Statutory Cross-References: Cal. Corp. Code § 359
Comment / Notes: A central set of corporate documents will be maintained by the President’s office. Recommended four-year period of retention is one year following the expiration of three-year limitation on actions against directors, shareholders, or members of a corporation, to recover a penalty or forfeiture imposed, or to enforce a liability created by law.

DPT100 DEPARTMENTAL FILES

Various files; copies of which are kept within particular departments in lieu of or in addition to copies kept at other locations within the institution.
Recommended Retention Period: Retention of departmental files is subject to all other applicable retention guidelines for the specific categories of documents addressed herein.
Statutory Cross-References: none
Comment / Notes: none

DEV100 DEVELOPMENT RECORDS

Trusts / Bequests
Records related to trusts, bequests, life-income agreements, or endowments.
Recommended Retention Period: Permanently, because there is no statute of limitations period on actions to terminate trusts or to recover personal property under a will. Endowments are established at the College in perpetuity.
Statutory Cross-References: none
Comment / Notes: none

DEV120 DEVELOPMENT RECORDS

Donor Files
Records related to individual donors, and to Corporations and Foundations, which include correspondence, record of visits, proposals, grants, stewardship reports, pledge agreements, and other donation information.
Recommended Retention Period: Permanently
Statutory Cross-References: none
Comment / Notes: none

EMP100 EMPLOYMENT RECORDS

Affirmative Action / Wage Differential Records
(Note: Scripps College is not currently an affirmative action employer.) Any records made in the ordinary course of business that relate to the payment of wages, rates, job evaluations, job descriptions, merit and seniority systems, collective bargaining agreements, and description of other practices or matters explaining the basis for a wage differential to employees of the opposite sex in the same establishment, and that may be relevant to determining whether the differential is based on a factor other than sex.
Recommended Retention Period: Two years.
Statutory Cross-References: 29 U.S.C. § 206(d) (Equal Pay Act); 29 C.F.R. § 1620.32
Comment / Notes: The Equal Pay Act also requires the same employee records to be kept for two and three years, respectively (29 C.F.R. §§ 516.5, 516.6), as those required under the FLSA above.

EMP120 EMPLOYMENT RECORDS

Affirmative Action Compliance Information
(Note: Scripps College is not currently an affirmative action employer.) All employment records relating to job decisions – construed broadly and including such areas as hiring, firing, wage increases, etc. – and requests for accommodation.
Recommended Retention Period: Two years from the date of the making of the record or the date of the personnel action, whichever occurs later. All records relevant to a charge of discrimination or an action filed by the DOE or Attorney General should be retained until final disposition of the charge or action. “Final disposition” of the charge or action means, in the case of a charge, the expiration of the statutory period within which a person can bring an action in the United States District Court and, in the case of an action already brought by an individual or the United States, the date on which the litigation has terminated.
Statutory Cross-References: 29 C.F.R. § 1602.14 Cal. Gov. Code § 12946; Cal. Code Regs. tit. 2, § 7287.0.
Comment / Notes: (This category only applies if institution is a party to a contract (or subcontract) with the federal government for services or supplies of at least $50,000, and that has at least 50 employees).

EMP140 EMPLOYMENT RECORDS

CA Labor Code Regulations Regarding Discrimination Based on Sex
Records of the wages and wage rates, job classifications, and other terms and conditions of employment of the persons employed by the employer.
Recommended Retention Period: Three years.
Statutory Cross-References: Cal. Lab. Code §§ 1197.5, 204.3, 353
Comment / Notes: Under Section 1197.5(h), an action for willful violation / discrimination must be brought within three years; an action to recover wages must be brought within two years.

EMP150 EMPLOYMENT RECORDS

CA Labor Code Regulations Regarding Public Works
Accurate payroll records, showing the name, address, social security number, work classification, straight time and overtime hours worked each day and week, and the actual per diem wages paid to each journeyman, apprentice, worker, or other employee employed by him or her in connection with the public work; required declarations re information.
Recommended Retention Period: Three Years.
Statutory Cross-References: Cal. Lab. Code § 1776
Comment / Notes: none

EMP160 EMPLOYMENT RECORDS

CA State Employment Development Department – Unemployment Compensation Records
Records of all workers and their status, i.e., employed, on layoff or leave of absence; the wages paid by employer to each worker; and such other information necessary to proper administration of unemployment compensation, including worker’s name, social security number, date hired, last date of services, and remuneration paid.
Recommended Retention Period: At least four years after the date the contributions to which the records relate become due, or the date the contributions are paid, whichever is the later. (Exempt employers must retain records for eight years.)
Statutory Cross-References: 22 Cal. Code Regs. tit. 22, §§ 1085, 1085-2; Cal. Unemp. Ins. Code § 1132
Comment / Notes: Scripps maintains an official leave of absence policy as stated in the employee handbook. The Scripps human resources department maintains a separate medical file for all employees that take leave, including documented beginning and end dates for the leave. Prior to returning to work, the disability administration office at CUC receives a release letter, and CUC then notifies the Scripps human resources office via e-mail that the employee may return to work and addressing any work modifications.

EMP180 EMPLOYMENT RECORDS

EEOC Information (if institution is subject to Title VII of the Civil Rights Act of 1967)
Information or records of personnel actions.
Recommended Retention Period: Two years from date of making of the record or the personnel action, whichever is later; two years from date of involuntary termination, if any.
Statutory Cross-References: 29 C.F.R. §§ 1602.14, 1602.49; 42 U.S.C. § 2000e-17 (Civil Rights Act of 1967)
Comment / Notes: none

EMP190 EMPLOYMENT RECORDS

EEOC Information (if institution is subject to Title VII of the Civil Rights Act of 1967); California Fair Employment and Housing Act (FEHA)
All information required to complete an EEO-6 form (Higher Education Staff Information Report); any personnel or other employment records dealing with any employment practice and affecting any employment benefit of any applicant or employee (including all applications, personnel, membership or employment referral records or files); applicant identification information, including data on the race, sex, and national origin of each applicant and the job for which he or she applied.
Recommended Retention Period: Three years.
Statutory Cross-References: 42 U.S.C. § 2000e-17 (Title VII, Civil Rights Act of 1967); 29 C.F.R. §§ 1602.14, 1602.48 Cal. Gov. Code § 12946; Cal. Code Regs. tit. 2, § 7287.0
Comment / Notes: none

EMP200 EMPLOYMENT RECORDS

EEOC Information / FEHA Information
Information relating to the composition of a work force according to race, ethnicity, sex, and disabilities, as defined under the law (as reported on EEO-6 form or Integrated Post Secondary Education Data System Survey (IPEDS) or California Employer Information Report (CEIR); filing of EEO-6 form satisfies requirement to file CEIR).
Recommended Retention Period: Three years from the date of the making of the record or the date of the personnel action, whichever occurs later.
Statutory Cross-References: 42 U.S.C. § 2000e-17 (Title VII), 42 U.S.C. §§ 12101 et seq. (Americans with Disabilities Act), 29 C.F.R. § 1602.48 Cal. Gov. Code § 12946; Cal. Code Regs. tit. 2, § 7287.0
Comment / Notes: NOTE: Information must be kept at the central administrative office of the institution, at the central administrative office of a separate campus or branch, or at an individual school which is the subject of the records and information, where more convenient.

EMP220 EMPLOYMENT RECORDS

Employee Benefit Plans (ERISA requirements)
For plans subject to Section 4021 of ERISA, the institution must retain all records relating to the plan that are necessary to support or validate premium payments to the Pension Benefit Guaranty Corporation (PBGC).
Recommended Retention Period: Six years after the premium due date.
Statutory Cross-References: 29 C.F.R. § 4007.10
Comment / Notes: This summary does not address the myriad other issues that arise under ERISA.

EMP230 EMPLOYMENT RECORDS

Employee Benefit Plans (ERISA requirements)
If the institution is subject to a requirement to file any description or report, or to certify any information under Title I of ERISA, it must maintain and keep available for examination the records on such matters that will provide the necessary information and data from which the information in such filings may be verified, explained, clarified, and checked for accuracy and completeness.
Recommended Retention Period: Six years after the filing date of the documents or the date on which such documents would have been filed but for an exemption or simplified reporting requirement.
Statutory Cross-References: 29 U.S.C. § 1027
Comment / Notes: This summary does not address the myriad other issues that arise under ERISA.

EMP240 EMPLOYMENT RECORDS

Employee Disability/Veterans Information (if institution is a party to a contract (or subcontract) with the federal government for services or supplies of at least $50,000, and that has at least 50 employees)
(Note: Scripps College is not currently an affirmative action employer.) Records regarding employee complaints of violations of the regulations of Affirmative Action Programs (AAPs) for handicapped individuals and veterans, and actions taken thereunder, as well as employment or other records required by the Office of Federal Contract Compliance Programs (OFCCP) or its regulations.
Recommended Retention Period: Two years from the making of the record or any personnel action involved, whichever occurs later. All records relevant to a charge of discrimination or an action filed by the DOE or Attorney General should be retained until final disposition of the charge or action. “Final disposition” of the charge or action means, in the case of a charge, the expiration of the statutory period within which a person can bring an action in the United States District Court and, in the case of an action already brought by an individual or the United States, the date on which the litigation has terminated.
Statutory Cross-References: 29 C.F.R. § 1602.14; 41 C.F.R. § 60-250.80
Comment / Notes: The period of retention for records of AAPs should commence on the date that the AAP is amended or superseded.

EMP260 EMPLOYMENT RECORDS

Family and Medical Leave Act (FMLA) and CA Family Rights Act Records
Applications for leave submitted by employees, records showing the dates of FMLA leave taken by employees, copies of FMLA notices given to employees, records of employees returning to work or transitioning to non-paid or other leave status, and records of any disputes with employees regarding FMLA leave.
Recommended Retention Period: Three years from date of record or employment action taken.
Statutory Cross-References: 29 C.F.R. § 825.500 Cal. Gov’t Code § 12946
Comment / Notes: Records and files concerning employees’ medical information must be kept separate from other employee records and treated as confidential except in the following circumstances: (1) supervisors may be informed of necessary work restrictions; (2) first aid and safety personnel may be informed if an employee’s condition might require emergency treatment; and (3) government officials investigating FMLA compliance must be given information. These records may be kept on microfilm or other basic source document of automated data processing memory.
Scripps maintains an official leave of absence policy as stated in the employee handbook. The Scripps human resources department maintains a separate medical file for all employees that take leave, including documented beginning and end dates for the leave. Prior to returning to work, the disability administration office at CUC receives a release letter, and CUC then notifies the Scripps human resources office via e-mail that the employee may return to work and addressing any work modifications.

EMP270 EMPLOYMENT RECORDS

Medical Records Requirements under the Health Insurance Portability and Accountability Act of 1996 (HIPAA)
Documentation regarding both medical benefit plans and health care providers / health care centers.
Recommended Retention Period: Six years from the date of creation or the date when it last was in effect, whichever occurs later.
Statutory Cross-References: 45 CFR § 164.530 (i), (j); 45 CFR Part 160
Comment / Notes: The substantial requirements of HIPAA compliance are beyond the scope of this summary.

EMP280 EMPLOYMENT RECORDS

Occupational Safety and Health Administration (OSHA) Medical Records and Worker’s Compensation Records
Detailed records of occupational illnesses and injuries, including first reports of injury and records related to worker’s compensation and insurance claims. OSHA Logs, Safety Reporting Records, Supplemental Accident Reports, claim logs, and state-equivalent forms.
Recommended Retention Period: Thirty years, except for insurance claim records, first aid records, and records regarding employees who worked for less than one year, as long as those employees are given their records upon termination. Required logs and summaries of occupational injuries and illnesses must be kept for five years from the end of the year to which they refer.
Statutory Cross-References: 29 C.F.R. §§ 1910.1020(d)(1)(i), 1904.33 Cal. Code Regs. tit. 8, §§ 10101, 10101.1, 10102, 10103.1, 9794; Cal. Lab. Code §§ 5404.5, 5405, 5406, 5406.5, 5804, 6409, 6409.1, 6410
Comment / Notes: There also are extensive OSHA regulations governing reporting and record-keeping concerning employees’ exposure to hazardous substances, such as lead or asbestos, 29 C.F.R. §§ 1910.1000 et seq., which are beyond the scope of this summary. Institutions to which such regulations might apply should consult the relevant OSHA requirements.

EMP300 EMPLOYMENT RECORDS

Payroll Records
Individual employee pay records showing dates, amounts, and types of items making up additions and deductions.
Recommended Retention Period: Two years.
Statutory Cross-References: 29 C.F.R. §§ 516.2, 516.6 (Fair Labor Standards Act)
Comment / Notes: none

EMP310 EMPLOYMENT RECORDS

Payroll Records
Records of additions to or deductions from wages paid.
Recommended Retention Period: Two years.
Statutory Cross-References: 29 C.F.R. § 516.6; 29 C.F.R. §§ 516.1,1620.32 (Fair Labor Standards Act); Cal. Lab. Code § 226(a)
Comment / Notes: none

EMP320 EMPLOYMENT RECORDS

Payroll Records
Tables and/or schedules used to provide the rates for computing straight-time earnings, wages, salary, or overtime pay.
Recommended Retention Period: Two years from last effective date.
Statutory Cross-References: 29 C.F.R. § 516.6; 29 C.F.R. §§ 516.1,1620.32 (Fair Labor Standards Act); Cal. Lab. Code § 226(a)
Comment / Notes: none

EMP340 EMPLOYMENT RECORDS

Payroll Records – Other (“non-exempt” personnel) (also includes “learners, apprentices, messengers, or full-time students” employed outside of school hours by an institution.)
The employee’s name (as used for social security record-keeping purposes), address, sex, date of birth, occupation, hours worked each work day, total hours worked each work week, hourly rate of pay for any work week for which overtime compensation is due, total wages paid each pay period, and additions to and deductions from such wages.
Recommended Retention Period: Three years from last date of entry.
Statutory Cross-References: 29 C.F.R. §§ 516.2, 516.5; 29 C.F.R. §§ 516.1,1620.32; 29 U.S.C. §§ 203, 211(c) (Fair Labor Standards Act) Cal. Lab. Code § 226(a)
Comment / Notes: none

EMP350 EMPLOYMENT RECORDS

Polygraph Records
Records of polygraph examinations administered to employees or prospective employees, including reasons or basis for testing, results and reports by examiner, and information about related incidents.
Recommended Retention Period: Three years from date of the test or from the date of the request for the test if no test is taken.
Statutory Cross-References: 29 C.F.R. § 801.30
Comment / Notes: none

EMP360 EMPLOYMENT RECORDS

Professional Licenses and Certificates
Records of licenses and certifications authorizing professionals to conduct business (e.g. attorneys, CPAs, medical staff, engineers).
Recommended Retention Period: Four years from expiration of license or certificate.
Statutory Cross-References: Cal. Code Civ. Pro. §§ 340.5, 340.6
Comment / Notes: none

EMP380 EMPLOYMENT RECORDS

Records Regarding Involuntary Termination
All personnel records of the terminated employee. Examples of such records include, but are not limited to, application forms for employment positions; forms and other records governing hiring, promotion, tenure, demotion, termination, etc.; and requests for reasonable accommodation.
Recommended Retention Period: Five years following termination of employee. All records relevant to a charge of discrimination or an action filed by the DOE or Attorney General should be retained until final disposition of the charge or action. “Final disposition” of the charge or action means, in the case of a charge, the expiration of the statutory period within which a person can bring an action in the United States District Court and, in the case of an action already brought by an individual or the United States, the date on which the litigation has terminated.
Statutory Cross-References: 29 C.F.R. § 1602.49 (stating requirements for Title VII and the ADA); Cal. Code Civ. Pro. §§ 335, 337–39
Comment / Notes: Retention period covers limitations on California actions for breach-of-contract, fraud and concealment, personal injury, and injury to property.

EMP390 EMPLOYMENT RECORDS

Records Related to Employee Age
All records related to job applications, interviews, and other employment inquiries, including job postings and descriptions, records relating to the failure or refusal to hire any individual; promotion, demotion, transfer, selection for training, layoff, recall, or discharge of any employee; job orders submitted to an employment agency or labor organization for recruitment of personnel; test papers by applicants/candidates for any position, which disclose the results of an employer-administered aptitude or other employment test considered in connection with a personnel action; the results of any physical examination when such exam is considered in connection with a personnel action; and any advertisements or notices to the public or to employees relating to job openings, promotions, training programs, or opportunities for overtime work.
Recommended Retention Period: Four years following personnel action to which the records relate.
Statutory Cross-References: 29 U.S.C. §§ 621-634 (ADEA); 29 C.F.R. § 1627.3; Cal. Code Civ. Pro. § 337(1)
Comment / Notes: none

EMP400 EMPLOYMENT RECORDS

Records Related to Employee Age
Payroll or other records for each of its employees containing name, address, date of birth, occupation, rate of pay, and compensation earned weekly; all records relating to employee or applicant age including drivers license copies.
Recommended Retention Period: Three years.
Statutory Cross-References: 29 C.F.R. § 1627.3; 29 U.S.C. §§ 621-634 (Age Discrimination in Employment Act (ADEA); see 29 C.F.R. § 1627.1-1627.11
Comment / Notes: The EEOC requires that all records be maintained at the place of employment at which the individual to whom they relate is employed, or has applied for employment, or at a central record-keeping office.

EMP420 EMPLOYMENT RECORDS

Sales and Purchase Records
Records related to total dollar volume of sales and total volume of goods purchased or received during a weekly, monthly, and quarterly period.
Recommended Retention Period: Four years.
Statutory Cross-References: 29 C.F.R. §§ 516.1, 516.5; 29 C.F.R. 1620.32 (Fair Labor Standards Act); Cal. Code Civ. Pro. § 337(1)
Comment / Notes: none

EMP430 EMPLOYMENT RECORDS

Tests and Selection Criteria (if institution uses tests or other selection procedures in making employment decisions)
The number of persons hired, promoted, and terminated for each job, broken down by sex, race, and national origin; the number of applicants for hire and promotion classified by sex, race, and national origin; and the selection procedures used; all job descriptions and postings.
Recommended Retention Period: Four years.
Statutory Cross-References: 29 C.F.R. §§ 1607.15(A)(1), 1607.7(A); 41 C.F.R. § 60-3.15(A); Cal. Code. Civ. Pro. § 337(1)
Comment / Notes: none

FAR100 FINANCIAL AID RECORDS

Accreditation
Records required to be kept by national or regional accrediting agencies recognized by the DOE for institutional receipt of student financial aid; includes WASC accreditation letters.
Recommended Retention Period: WASC accreditation letters should be maintained permanently, and Scripps maintains them in the President’s office. Data supplied by Scripps to WASC for 10-year review is subject to all other applicable retention guidelines for the specific categories of documents addressed herein.
Statutory Cross-References: 34 C.F.R. §§ 600.4(a)(5)(i), 602.1 et seq.
Comment / Notes: Financial Aid documents are kept in the Scripps Financial Aid Office with copies maintained by the Office of Financial Services at CUC.

FAR130 FINANCIAL AID RECORDS

Federal Family Education Loan Program (FFEL); includes Stafford Loan Program, Federal Supplemental Loans for Students Program (SLS), the Federal PLUS Program (PLUS), and the federal Consolidation Program.
Recommended Retention Period: Three years after filing of the Fiscal Operations Report and Application to Participate (FISAP) for a particular award year; Any records on any claim or expenditure questioned by a federal audit or program review must be retained until issues are resolved or the end of the retention period applicable to the record.
Statutory Cross-References: 34 C.F.R. §§ 682.610(b), 668.24(e)(3).
Comment / Notes: Financial Aid documents are kept in the Scripps Financial Aid Office with copies maintained by the Office of Financial Services at CUC.

FAR140 FINANCIAL AID RECORDS

Federal Perkins Loan Program
All documents related to the federal Perkins Loan program.
Recommended Retention Period: The institution must maintain all required records for an award year for three years after it submits its application, with the exception of loan records and records of expenditures questioned in audits or departmental program reviews, which must be maintained until resolution of any audit questions. Repayment records, including cancellation and deferment requests, must be kept for at least three years from the date on which a loan is assigned to the Department, canceled, or repaid.
Statutory Cross-References: 34 C.F.R. §§ 674.19(d) and (e), 668.24(e)(3)(i) and (ii)
Comment / Notes: Financial Aid documents are kept in the Scripps Financial Aid Office with copies maintained by the Office of Financial Services at CUC. Except for the original promissory note and repayment records, 34 C.F.R. § 668.24(d)(3), the institution may keep the records required on microforms or in computer format. If computer format is used, the institution must maintain, in either hard copies or microforms, the source documents supporting the computer input. The original promissory note and repayment schedule records must be kept in a locked, fire-proof container. 34 C.F.R. § 674.19(e)(4).

FAR150 FINANCIAL AID RECORDS

Federal Supplemental Educational Opportunity Grant Program (SEOG)
All documents related to the federal SEOG program.
Recommended Retention Period: The institution must keep the records for an award year for three years after it submits its Fiscal Operations Report for that year. Further, the institution must keep records on any claim or expenditure questioned by a federal audit or program review until such issues are resolved or the end of the retention period applicable to the record, whichever is later.
Statutory Cross-References: 34 C.F.R. § 668.24(e)
Comment / Notes: Financial Aid documents are kept in the Scripps Financial Aid Office with copies maintained by the Office of Financial Services at CUC.

FAR180 FINANCIAL AID RECORDS

Financial Aid Records – Criminal Misconduct
Any records related to financial aid claim or expenditure questioned by a federal audit or program review.
Recommended Retention Period: Three years after the aid was awarded and disbursed or the year in which required records were submitted to the DOE, whichever is longer.
Statutory Cross-References: 34 C.F.R. 668.24(e); 34 C.F.R. § 668.16(g)
Comment / Notes: Financial Aid documents are kept in the Scripps Financial Aid Office with copies maintained by the Office of Financial Services at CUC. The institution must keep records on any claim or expenditure questioned by a federal audit or program review until such audit questions are resolved.

FAR190 FINANCIAL AID RECORDS

Financial Aid Records – Federal Loans Catchall
All records related to any federal loan, grant, or other financial aid program.
Recommended Retention Period: Although the regulations may prescribe a shorter period of retention for a particular category of records, these records should be retained for one year after receipt of confirmation that the student has fully repaid the loan, as evidenced by a discharge letter, or that the student has expended the funds in the grant in conformance with the terms of the grant.
Statutory Cross-References: none
Comment / Notes: Financial Aid documents are kept in the Scripps Financial Aid Office with copies maintained by the Office of Financial Services at CUC. Scripps does not generally receive a discharge letter after students pay off their loans. Neither state nor federal statutes of limitations apply to actions to recover: (1) money owed by borrowers on student loans from the DOE, an institutional lender, or a guaranty agency; or (2) grant overpayments by eligible colleges that receive grant funds under §§ 1071–99 from a lender institution or a guaranty agency.

FAR210 FINANCIAL AID RECORDS

Pell Grant Program
Records related to the federal Pell Grant program.
Recommended Retention Period: Three years after the grant was awarded and disbursed or the year in which any required records were submitted to the DOE, whichever is later.
Statutory Cross-References: 34 C.F.R. § 668.24
Comment / Notes: Financial Aid documents are kept in the Scripps Financial Aid Office with copies maintained by the Office of Financial Services at CUC.

IMM100 IMMIGRATION AND NATURALIZATION RECORDS

Employment Eligibility Verification
An Employment Eligibility Verification form (“I-9”) for each employee.
Recommended Retention Period: Three years after the date of hire or one year after termination, whichever is later.
Statutory Cross-References: 8 C.F.R. § 274a.2
Comment / Notes: none

IMM110 IMMIGRATION AND NATURALIZATION RECORDS

Visa-Related Records
All records for foreign students on F-1 or M-1 visas, including name; date and place of birth; country of citizenship; residential address; student status (full-time or part-time); date of commencement of studies; degree program and field of study; certification for practical training; termination date and reason; certain admissions documents; credits completed each semester; and the student’s I-20 ID Copy.
Recommended Retention Period: One year following report to INS regarding reasons for departure
Statutory Cross-References: 8 C.F.R. § 214.3(g )
Comment / Notes: INS requires retention, but Scripps reports information regarding international students through the SEVIS system, which may relieve requirements.

IGL100 INSTITUTIONAL GRANTS / LOAN RECORDS

Audit Information
Records related to the direct provision of any loan or grant by Scripps College
Audits required by Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.”
Recommended Retention Period: Three years from the date that the grantee submits to the Department its final expenditure report for that period. For a grant that is continued or renewed quarterly, the retention period starts on the date that the grantee submits to the Department its expenditure report for the final quarter of the federal fiscal year. When any litigation, claim, audit, or other action concerning the records is commenced during the retention period, the records must be retained until all issues have been resolved and final action has been taken.
Statutory Cross-References: 31 U.S.C. §§ 7501-7507; 34 C.F.R. §§ 74.1-74.73, 74.26, 74.53(b)(1), (b)(3), 80.42(b)-(c)
Comment / Notes All institutional loan documents are maintained by the loan office at the Office of Financial Services at CUC (Scripps is a party to the contract.) Other Financial Aid documents are kept in the Scripps Financial Aid Office with copies maintained by the Office of Financial Services at CUC.

IGL110 INSTITUTIONAL GRANTS / LOAN RECORDS

Federal Direct Grants
Records related to Federal Direct Grants
Recommended Retention Period: Three years from date of record.
Statutory Cross-References: There are many federally subsidized grant programs, all of which have specific reporting requirements. See, e.g., 20 U.S.C. § 1065 (endowment challenge grant program); and 20 U.S.C. § 1067 (minority science and engineering improvement program); 20 U.S.C.
Comment / Notes: none

IGL130 INSTITUTIONAL GRANTS / LOAN RECORDS

Federal Direct Grants to Non-profit Organizations
Records related to Federal Direct Grants to non-profit organizations.
Recommended Retention Period: See retention periods for audits at IGL100.
Statutory Cross-References: 34 C.F.R. §§ 74.21, 74.20-74.28
Comment / Notes: See retention periods for audits at IGL100.

LAW100 LAW ENFORCEMENT RECORDS

Annual Security Reports under Student Right-to-Know Act, Crime Awareness Act, and Campus Security Act
Records and/or related to any law enforcement agency.
Recommended Retention Period: Three years from the date of record or the time that the data was first available, whichever is later
Statutory Cross-References: 20 U.S.C. § 1092(f)(1); 34 C.F.R. § 668.46(c)(3)
Comment / Notes: none

LGL100 LEGAL MATTERS RECORDS

Litigation records
All records related to general corporate litigation threatened or asserted against the institution, including tax, employment, collections and other non-product liability litigation; specific records include without limitation pleadings, discovery, attorney work product, legal opinions, transcripts, and exhibits.
Recommended Retention Period: Ten years following closure of litigation.
Statutory Cross-References: Cal. Code Civ. Pro. §§ 335.1, 337, 338, 339, 340, 340.6
Comment / Notes: The ten-year retention period exceeds statutes of limitation for most actions.

MED100 MEDICAL / COUNSELING RECORDS

Records related to medical services or counseling provided to students and/or employees, including records related to medical and disability leave.
Recommended Retention Period: Three years based on California limitations period for actions based on professional negligence. Also, retention of medical and counseling records is subject to all other applicable retention guidelines for the specific categories of documents addressed herein including, in particular, employment records, employee benefit plan records, disability information, FMLA records, OSHA records, HIPAA records, professional licenses and certificates.
Statutory Cross-References: Cal. Code Civ. Pro. § 340.5.
Comment / Notes: Scripps maintains an official leave of absence policy as stated in the employee handbook. The Scripps human resources department maintains a separate medical file for all employees that take leave, including documented beginning and end dates for the leave. Prior to returning to work, the disability administration office at CUC receives a release letter, and CUC then notifies the Scripps human resources office via e-mail that the employee may return to work and addressing any work modifications.

MSC110 MISCELLANEOUS RECORDS

Drug-Free Schools and Communities Act
All records related to or required to be kept by the Drug Free Schools and Communities Act.
Recommended Retention Period: Three years after the fiscal year in which the record was created. If an action, such as an audit or litigation, begins before the expiration of the three-year period, then records must be retained until resolution of the action or the regular three-year period, whichever is later.
Statutory Cross-References: 20 U.S.C. 1011i(a); 34 C.F.R. § 86.100
Comment / Notes: Scripps maintains a drug-free workplace as described in the employee handbook.

MSC120 MISCELLANEOUS RECORDS

Real Property Records
Recommended Retention Period: Permanently in a separate file.
Statutory Cross-References: none
Comment / Notes: none

NDE110 NON-DISCRIMINATION IN EDUCATION RECORDS

Rehabilitation Act of 1973 – Self Evaluation
Recommended Retention Period: Three years following completion of the self-evaluation.
Statutory Cross-References: 34 C.F.R. §§ 104.6 (c)
Comment / Notes: none

NDE120 NON-DISCRIMINATION IN EDUCATION RECORDS

Title IX, 20 U.S.C. § 1681(a)
Recommended Retention Period: Three years from date of record.
Statutory Cross-References: 20 U.S.C. §§ 1681-1688; Cal. Code Civ. Pro. § 335.1
Comment / Notes: Limitations period for Title IX violations is determined by state-law limitations period for actions on personal injury.

NDE130 NON-DISCRIMINATION IN EDUCATION RECORDS

Title VI of the Civil Rights Act of 1964
Recommended Retention Period: Three years from date of record or one year following administrative resolution, whichever is later.
Statutory Cross-References: 34 C.F.R. § 100.11
Comment / Notes: none

SAF100 STUDENT AFFAIRS

Records related to student housing, programming, and other aspects of residential life.
Recommended Retention Period: Retention of student affairs records is subject to all other applicable retention guidelines for the specific categories of documents addressed herein.
Statutory Cross-References: none
Comment / Notes: none

SDC100 STUDENT DISCIPLINARY RECORDS

Records related to any disciplinary action taken against a student.
Recommended Retention Period: Four years from date of record.
Statutory Cross-References: Cal. Code. Civ. Pro. §§ 335.1, 337–339.
Comment / Notes: Retention period covers California actions for breach-of-contract, fraud and concealment, personal injury, and injury to property.

TAX100 TAX RECORDS

Employment Tax Records
Federal and state employment tax forms, copies of employment tax deposits made to the IRS and California Employment Development Department (EDD), records of employee remuneration and taxes withheld, employee’s withholding allowance certificates (IRS Form W-4).
Recommended Retention Period: Four years from date tax return is due or taxes are deposited/paid.
Statutory Cross-References: 26 U.S.C. § 6501(a); Cal. Unemployment Ins. Code § 1132; 26 C.F.R. §§ 31.6001-1–31.6001-6
Comment / Notes: There are many tax record requirements not addressed by this summary.

TAX120 TAX RECORDS

CA State Sales and Use Tax Returns; Other Non-Income Tax Records
California sales and use tax returns, including all records necessary to determine the correct tax liability under the Sales and Use Tax Law and all records necessary for the proper completion of the returns. Records include (a) normal books of account ordinarily maintained by the average prudent businessperson engaged in the activity in question; (b) bills, receipts, invoices, cash register tapes, or other documents of original entry supporting the entries in the books of account; and (c) schedules or working papers used in connection with the preparation of tax returns. Other applicable non-income taxes include excise taxes, non-payroll withholding taxes, real and personal property taxes, and local tax filings.
Recommended Retention Period: Four years from the date return is filed.
Statutory Cross-References: Cal. Code Regs. tit. 18, § 1698(b)-(i); Cal Rev & Tax Code §§ 6902, 7053, 7154, 19371, 19384, 19411, 19704
Comment / Notes: none

TAX130 TAX RECORDS

IRS Form 990, including all schedules and related forms (including Form 990-T); FTB Form 199, including all schedules and related forms (including Form 109); should be retained, together with the entire tax file for the return.
Recommended Retention Period: Seven years from the later of the date of filing or the date of the return, including valid extensions.
Statutory Cross-References: 26 U.S.C. §§ 6104(d)(2); 6501(a), (e); Cal. Rev. & Tax Code §§ 19057–58
Comment / Notes: See also permanently retained records in section TAX140 below. Form 990 for the preceeding three years beginning with the due date (without regard to extensions) for the return, and any document issued by the IRS with respect to such application, must be available for inspection by the public, in person or by written request, at the main campus of the institution and at any regional or district offices having at least three employees; this inspection requirement applies to any Form 990T filed after August 17, 2006. See rules re making such documents “widely available” under IRS Reg. 301.6104(d)–4(b)(2)(i).

TAX140 TAX RECORDS

IRS and California Franchise Tax Board (FTB) Forms – Income Tax Exemption / Nonprofit Status\
IRS Form 1023 (Application for Recognition of Exemption), including all documents submitted in support of the application and the IRS letter that determined that the organization is exempt from income tax under § 501(c)(3) of the IRC; FTB Form 3500 (Exemption Application), including all documents submitted in support of the application and the FTB letter that determined that the organization is exempt from income tax under § 23701(d) of the Cal. Rev. & Tax Code.
Recommended Retention Period: Retain permanently.
Statutory Cross-References: IRC § 501(c)(3); Cal. Rev. & Tax Code § 23701(d)
Comment / Notes: See also records retained for a specific period under section TAX130 above. Form 1023, together with all documents submitted in support of the application, and the IRS letter that determined that the organization is exempt from income tax under § 501(c)(3) of the IRC, must be available for inspection by the public, in person or by written request, at the main campus of the institution and at any regional or district offices having at least three employees. See rules re making such documents “widely available” under IRS Reg. 301.6104(d)–4(b)(2)(i).

TRX100 TRANSCRIPTS

Recommended Retention Period: Transcripts should be retained indefinitely.
Statutory Cross-References: none
Comment / Notes: none