EDCFSC POLICIES AND BYLAWS -- APPENDIX A
APPENDIX A-1 RECORDS RETENTION
As a tax-exempt, non-profit organization, record keeping and record retention are very
important. There are two specific considerations for a non-profit organization to have an
established records retention policy.
- In order to retain Federal Tax exemption, a non-profit organization must be able to
establish that it is organized and operated as to the specified purpose that gave rise to the
Internal Revenue grant of a tax exemption. The El Dorado County Fire Safe Council's
non-profit classification is as a nonprofit public benefit corporation (IRC section 501(c)
(3).
- Under the federal Sarbanes-Oxley Act (2002), the destruction of documents in the face of
a governmental inquiry is a criminal offense and applies to both profit and non-profit
organizations. Although there have been various state and federal requirements regarding
the maintenance of records before Sarbanes-Oxley, it is now of utmost importance to
maintain a policy of records retention and be aware of this law in the decision-making
process for destruction of documents.
A record is any material that contains information about the organization's plans, results, policies
or performance. Anything about the organization that can be represented with words or numbers
can be considered a business record which must be retained and managed for several years or
even permanently depending on the nature of the information. The terms "records" and "records
retention" include hard paper copy, email, computer disks, microfilm, scanned or digitized
copies, magnetic and visual media and such other electronic communications. This records management policy is designed to conform to the Federal and State charitable laws.
Note that California law gives the Attorney General an unusually long statute of limitations (10
years) within which to bring an action for breach of charitable trust.
RECORD RETENTION SCHEDULE |
ACCOUNTING SYSTEMS |
RETENTION* |
LOCATION** |
Accounts Receivable Invoices |
10 |
|
Balance Sheets |
P |
|
Bank Reconciliations |
10 |
Financial Binder |
Bank Statements |
10 |
Financial Binder |
Bank Deposit Slips |
3 |
Financial Binder |
Budgets |
3 |
|
Chart of Accounts |
P |
Accountant |
Check Register |
P |
Accountant |
Checks (canceled) |
10 |
Financial Binder |
Duplicate Deposit Slips |
10 |
Financial Binder |
Expense Reports |
10 |
|
Financial Statements (end-of-year) |
10 |
Accountant |
General ledgers and end of year Statements |
P |
Accountant |
Invoices to Customers |
10 |
Financial Binder |
Vendor Invoices |
10 |
Financial Binder |
Volunteer Records |
3 |
|
CORPORATE RECORDS |
RETENTION* |
LOCATION** |
Amendments |
P |
|
Annual Reports |
P |
|
Articles of Incorporation |
P |
Directors Manual |
Audit Reports - Public |
P |
|
Audit Reports - Internal |
6 |
|
Bylaws |
p |
Directors Manual |
Contracts and Leases (expired) |
10 |
|
Contracts and Leases still in effect |
P |
|
Contributions
(Note: Contribution records include a
written agreement between the donor
and the charity with regard to any
contribution, an email communication
or notes of or recordings of an oral
discussion between the charity and the
donor where the representative of the
charity made representations to the
donor with regard to the contribution
on which the donor may have relied in
making the gift) |
10 |
Financial Binder |
Correspondence, general |
4 |
|
Correspondence (legal and important) |
P |
|
Financial Statements |
P |
Financial Binder |
Internal Reports (miscellaneous) |
3 |
|
Minute Book - Board of Directors |
P |
Secretary |
Recordings of Board Meetings |
P |
Electronic |
Organizational Charts |
P |
|
FIXED ASSETS |
RETENTION* |
LOCATION** |
Depreciation schedules |
10 |
  |
Inventories of products, materials, supplies |
10 |
  |
HUMAN RESOURCES |
RETENTION* |
LOCATION** |
Employee personnel records (post termination) |
7 |
  |
Employment applications |
3 |
  |
INSURANCE |
RETENTION* |
LOCATION** |
Insurance policies (expired) |
P |
  |
Insurance records, current accident reports, claims, policies, etc. |
P |
  |
LEGAL |
RETENTION* |
LOCATION** |
Claims & Litigation re Torts & Breach of Contract |
P |
  |
Contracts - Employees |
P |
  |
Contracts - Government |
P |
  |
Contracts - Special |
P |
  |
Correspondence - Legal |
P |
  |
Leases/Canceled |
10 |
  |
Title/Licenses |
P |
  |
PAYROLL |
RETENTION* |
LOCATION** |
Contractors |
3 yrs. From
completion of
contract |
  |
Payroll records and summaries |
10 |
  |
Time sheets and cards |
10 |
  |
TAXATION |
RETENTION* |
LOCATION** |
Tax returns and worksheets, revenue
agents' reports, and other docs re
determination of tax liability |
P |
  |
Canceled Checks - Tax |
P |
  |
Correspondence - Tax |
P |
  |
Income Tax Returns |
P |
  |
Inventory Reports |
P |
  |
MISCELLANEOUS |
RETENTION* |
LOCATION** |
Vehicle Operation and Maintenance |
2 |
  |
Telecommunication Copies |
1 |
  |
*In years or P = Permanent **Current records or records in use can be retained by the Secretary, the Treasurer or the
Executive Coordinator. These include the Secretary's Binder, the Financial Binder and the
Executive Coordinator's files. When no longer needed on a monthly or more frequent basis, all
records will be placed in secure storage. As much as possible, all records will be kept in electronic formats (.pdf, .xls or .wpd files). Hard
copies may be kept for convenience but once created are subject to the same retention schedules.
Electronic records will be backed up on a monthly basis and stored in secure storage between
backups. One member of the Executive Board will be designated as holder of the electronic records. This
person will be responsible for the monthly backups.
Appendix A-2 Drug-Free Workplace
1. Commitment to Drug-Free Workplace The El Dorado County Fire Safe Council (EDCFSC) is committed to maintaining a drug-free
workplace pursuant to the mandate and requirements of the Federal Drug-Free Workplace Act of
1988 (P. L. 100-690) and Title 41, Chapter 10, Section 702 of U.S. Code. As part of this
commitment, the EDCFSC has adopted the following Drug-Free Workplace Statement. This
statement is intended to work in concert with prohibitions on controlled substances for Board
members, officers, contractors and contract employees both within and outside the workplace
and are intended to help maintain a healthy, safe and exemplary environment for the conduct of
EDCFSC business.
2. Drug-Free Workplace Statement "All Board members, officers, contractors and contract employees of the El Dorado County Fire
Safe Council are prohibited from engaging in any activity relating to the unlawful manufacture,
distribution, dispensation, possession, or use of controlled substances during conduct of business
for the El Dorado County Fire Safe Council. Such activity is also prohibited while working,
anywhere on an El Dorado County Fire Safe Council project site."
For purposes of this statement, "controlled substance" refers to any drug, intoxicating compound
or other substances which are illegal to possess, use, sell or otherwise promote. Examples of
illicit substances include, but are not limited to:
- Dangerous, detrimental, or harmful drugs and intoxicating compounds such as cocaine, heroin,
marijuana, hashish, amphetamines, methamphetamines, barbiturates, hallucinogens, and other
controlled substances which have a dangerously stimulative or depressive effect on the central
nervous system.
- Anabolic steroids.
- Drug paraphernalia.
3. Condition of Membership or Contract As a condition of membership or contract, all members, contractors and contract employees must
abide by the terms of the drug-free workplace statement, and must notify the EDCFSC of any
criminal drug statute conviction for a violation occurring in the workplace or while on working
time no later than ten days after such conviction. A Board member, contractor or contract
employee's failure to comply with this provision, whenever discovered by the EDCFSC, may
result in immediate removal from the Board or cancellation of a contract.
4. Discipline and Discharge Disciplinary action shall be imposed on any Officer, Board member, contractor or contract
employee who engages in any of the above-prohibited activities. Disciplinary action may include
removal from office or Board position or suspension of contract pending an investigation and
final decision on the appropriate disciplinary response. Because violation of the Drug-Free
Workplace Statement may also constitute a violation of law, persons believed to be offenders
will be referred for prosecution. Depending upon the circumstances of the violation, the
EDCFSC may terminate the contract of a contractor or contract employee for the first offense.
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