Post on 23-Dec-2015
Information ManagementInformation Management101101
Arkansas School Business Arkansas School Business OfficialsOfficials
October 25, 2010October 25, 2010
Presented by:Presented by:
L. Freeman Wish, CPAL. Freeman Wish, CPA
Clarksville School DistrictClarksville School District
1701 Clark Road1701 Clark Road
Clarksville, AR 72830Clarksville, AR 72830
479-705-3200479-705-3200
Freeman.Wish@csdar.orgFreeman.Wish@csdar.org
Why Record Why Record Management?Management?
Important to the way the school Important to the way the school operatesoperates
Evidence of decisions, transactions, Evidence of decisions, transactions, operationsoperations
School historySchool history
Strategic PlanningStrategic Planning
Components of Record Components of Record ManagementManagement
ArchiveArchive - A place where records of permanent value - A place where records of permanent value
(inactive (inactive data) are kept for legal, compliance, data) are kept for legal, compliance, historical or historical or research purposesresearch purposes..
Records Management CenterRecords Management Center- A place where semi-active data are kept for - A place where semi-active data are kept for
legal, legal, compliance, historical or research compliance, historical or research purposes and are purposes and are accessed frequently.accessed frequently.
Records ManagementRecords Management- The systematic control of recorded - The systematic control of recorded
information from information from creation to final disposition.creation to final disposition.
What is a Record?What is a Record?
Recorded information, regardless of medium Recorded information, regardless of medium or characteristics, received by an or characteristics, received by an organization that is evidence of its organization that is evidence of its operations, and has value requiring its operations, and has value requiring its retention for a specified period of time.retention for a specified period of time.
Information created, received and Information created, received and maintained by an organization or person in maintained by an organization or person in pursuance of legal obligations or in the pursuance of legal obligations or in the transaction of business.transaction of business.
What is a Record?What is a Record?
Information, often detailing business Information, often detailing business transactions, that is preserved transactions, that is preserved because of the value of its data.because of the value of its data.
Sources of Sources of Information/RecordsInformation/Records CorrespondenceCorrespondence InvoicesInvoices Purchase OrdersPurchase Orders Payroll RecordsPayroll Records School Board Meeting School Board Meeting
MinutesMinutes Bond IssuesBond Issues ElectionsElections E-MailE-Mail Telephone CallsTelephone Calls
Let’s Talk About E-MailLet’s Talk About E-Mail
Types of E-MailTypes of E-Mail
1. Non-Record Material1. Non-Record Material
2. Official Records2. Official Records
Non-Record MaterialsNon-Record Materials
Personal CorrespondencePersonal Correspondence
Any e-mail not received or created in the Any e-mail not received or created in the course of school business, may be deleted course of school business, may be deleted immediately, since it is not an official record: immediately, since it is not an official record: the “Let’s do lunch” (not a school business the “Let’s do lunch” (not a school business lunch) or “Can I catch a ride home” type of lunch) or “Can I catch a ride home” type of note. note.
Other examples would include any personal Other examples would include any personal messages not conveying school business.messages not conveying school business.
Non-Record MaterialsNon-Record Materials
Transient CorrespondenceTransient Correspondence
E-mail that is determined to have E-mail that is determined to have insufficient value to warrant its preservation insufficient value to warrant its preservation may be deleted upon receipt. may be deleted upon receipt.
Examples are list serve messages, Examples are list serve messages, announcements regarding departmental announcements regarding departmental bake sales and other agency memos without bake sales and other agency memos without legal, administrative, fiscal or historical legal, administrative, fiscal or historical valuevalue
Non-Record MaterialsNon-Record Materials
Non-State PublicationsNon-State Publications
Publications, promotional material from Publications, promotional material from vendors, and similar materials that are vendors, and similar materials that are “publicly available” to anyone, are not “publicly available” to anyone, are not official records unless specifically official records unless specifically incorporated into other official records.incorporated into other official records.
Examples are unsolicited promotional Examples are unsolicited promotional materials (spam), files copied or downloaded materials (spam), files copied or downloaded from internet sites, etc.from internet sites, etc.
Non-Record MaterialsNon-Record Materials
Non-State PublicationsNon-State Publications
However, for example, if you justify the However, for example, if you justify the purchase of a particular filing system by purchase of a particular filing system by incorporating the reviews you saved from a incorporating the reviews you saved from a list serve in your proposal to your list serve in your proposal to your supervisor, those list serve messages supervisor, those list serve messages become official records and must be become official records and must be retained in accordance with the retention retained in accordance with the retention schedule for purchasing proposals.schedule for purchasing proposals.
Non-Record MaterialsNon-Record Materials
Duplicate records are not normally Duplicate records are not normally considered records and do not have considered records and do not have to be retained.to be retained.
Duplicates may become the only Duplicates may become the only official record if the original is official record if the original is destroyed or lost.destroyed or lost.
Official RecordsOfficial Records
Transient RetentionTransient Retention
Much of the communication via e-mail has a Much of the communication via e-mail has a very limited administrative value and is very limited administrative value and is deemed transient. For instance, an e-mail deemed transient. For instance, an e-mail message notifying employees of an message notifying employees of an upcoming meeting would only have value upcoming meeting would only have value until the meeting date has been attended or until the meeting date has been attended or the employee receiving the message has the employee receiving the message has marked the date and time.marked the date and time.
Official RecordsOfficial Records
Transient RetentionTransient Retention
The user may delete these types of e-mail The user may delete these types of e-mail messages immediately after they have messages immediately after they have served their intended purpose. served their intended purpose.
Other e-mail messages that have limited Other e-mail messages that have limited administrative value would include: administrative value would include: telephone messages, drafts and other telephone messages, drafts and other limited documents that serve to convey limited documents that serve to convey information of temporary importance in lieu information of temporary importance in lieu of oral communication. It would only be of oral communication. It would only be necessary to retain these records until no necessary to retain these records until no longer of administrative value.longer of administrative value.
Official RecordsOfficial Records
Intermediate RetentionIntermediate Retention
E-mail messages that have more significant E-mail messages that have more significant administrative, legal and/or fiscal value but administrative, legal and/or fiscal value but are not scheduled as transient or permanent are not scheduled as transient or permanent should be categorized under the appropriate should be categorized under the appropriate record series.record series.
Official RecordsOfficial Records
Intermediate RetentionIntermediate Retention– These may include (but not limited to)These may include (but not limited to)
General Correspondence: Includes internal General Correspondence: Includes internal correspondence (letters, memos): also, correspondence (letters, memos): also, correspondence from various individuals, correspondence from various individuals, companies, and organizations requesting companies, and organizations requesting information pertaining to agency and legal information pertaining to agency and legal interpretations and other miscellaneous interpretations and other miscellaneous inquiries.inquiries.
This correspondence is informative: it does This correspondence is informative: it does not attempt to influence agency policy.not attempt to influence agency policy.
Official RecordsOfficial Records
Intermediate RetentionIntermediate Retention– These may include (but not limited to)These may include (but not limited to)
Routine Correspondence. Referral letters, Routine Correspondence. Referral letters, requests for routine information or requests for routine information or publications provided to the public by the publications provided to the public by the agency, which are answered by standard agency, which are answered by standard form letters.form letters.
Monthly and Weekly Reports: Document Monthly and Weekly Reports: Document status of on-going projects and issues; status of on-going projects and issues; advising supervisors of various events and advising supervisors of various events and issues.issues.
Official RecordsOfficial Records
Intermediate RetentionIntermediate Retention– These may include (but not limited to)These may include (but not limited to)
Minutes of Agency Staff Meetings: Minutes Minutes of Agency Staff Meetings: Minutes and supporting records documenting and supporting records documenting internal policy decisions. internal policy decisions.
Official RecordsOfficial Records
Permanent RetentionPermanent Retention
– E-mail messages and other E-mail messages and other memorandums having significant memorandums having significant administrative, legal and/or fiscal value administrative, legal and/or fiscal value and are scheduled as permanent should and are scheduled as permanent should be categorized under the appropriate be categorized under the appropriate record series.record series.
Official RecordsOfficial Records
Permanent RetentionPermanent Retention– These may include (but not limited to):These may include (but not limited to):
Executive Correspondence: Correspondence Executive Correspondence: Correspondence of the head of an agency dealing with of the head of an agency dealing with significant aspects of the administration of significant aspects of the administration of their offices. Correspondence includes their offices. Correspondence includes information concerning agency policies, information concerning agency policies, program, fiscal and personnel matters.program, fiscal and personnel matters.
Official RecordsOfficial Records
Permanent RetentionPermanent Retention– These may include (but not limited to):These may include (but not limited to):
Department Policies and Procedures: Department Policies and Procedures: Includes published reports, unpublished Includes published reports, unpublished substantive reports and policy studies.substantive reports and policy studies.
Reflect official actions taken.Reflect official actions taken.
Convey statements of official policy or Convey statements of official policy or rationale for official decisions.rationale for official decisions.
What is Record What is Record Management?Management?
File Plan ImplementationFile Plan Implementation
Records RetrievalRecords Retrieval
Retention and DispositionRetention and Disposition
Preservation of Significant or Historical Preservation of Significant or Historical RecordsRecords
AuditingAuditing
What is Record Management?What is Record Management?
The systematic control of all The systematic control of all records from their creation or records from their creation or receipt, through processing, receipt, through processing, distribution, organization, distribution, organization, storage and retrieval to their storage and retrieval to their ultimate disposition.ultimate disposition.
Why Do I Need Record Why Do I Need Record Management?Management?
Comply with Government RegulationsComply with Government Regulations Reduce Legal LiabilityReduce Legal Liability Control Valuable Company AssetsControl Valuable Company Assets Reduce Record Archive SizeReduce Record Archive Size
Essential Elements ofEssential Elements ofRecord ManagementRecord Management
RecordRecord File PlanFile Plan Retention ScheduleRetention Schedule Records RetrievalRecords Retrieval DispositionDisposition
File PlanFile Plan
A system for categorizing records, A system for categorizing records, divided into categories.divided into categories.
Each category has its own retention Each category has its own retention schedule.schedule.
All records in the system are assigned All records in the system are assigned to a category.to a category.
Retention ScheduleRetention Schedule
The amount of time a record should The amount of time a record should remain in the system.remain in the system.
When (and if) the record should be When (and if) the record should be disposed.disposed.
How the record should be disposed.How the record should be disposed.
Record RetrievalRecord Retrieval
Structured query, full text search, or a Structured query, full text search, or a combination of both.combination of both.
Export records into their native formats.Export records into their native formats. Print or e-mail records.Print or e-mail records. Version records.Version records. Add notes or comments to original Add notes or comments to original
record.record.
DispositionDisposition
The method by which a record is The method by which a record is removed from the system. removed from the system.
Disposition is based on time, event, Disposition is based on time, event, or a combination of time and event.or a combination of time and event.
The process is generally either The process is generally either transfer or destruction.transfer or destruction.
Why Dispose of Records?Why Dispose of Records?
Not all records are permanent records.Not all records are permanent records. Non-permanent records may have set Non-permanent records may have set
retention rules.retention rules. Enforcing retention rules removes Enforcing retention rules removes
records when they become obsolete.records when they become obsolete. Example: Destroy employee personnel Example: Destroy employee personnel
records seven (7) years after records seven (7) years after retirement.retirement.
Record Retention PolicyRecord Retention Policy
Lack of a formal Arkansas School Record Lack of a formal Arkansas School Record Retention and Disposal Plan.Retention and Disposal Plan.
West Virginia Records Retention ScheduleWest Virginia Records Retention Schedule
Michigan Public Schools Record Retention Michigan Public Schools Record Retention PlanPlan
Recommend that each school adopt a Record Recommend that each school adopt a Record Retention Plan and follow it.Retention Plan and follow it.
Legislative ActionLegislative Action19-4-1108. Retention of documents.19-4-1108. Retention of documents.
(a) The original evidences of indebtedness, including documents prepared in (a) The original evidences of indebtedness, including documents prepared in connection with purchasing procedure, and all original contracts, invoices, connection with purchasing procedure, and all original contracts, invoices, statements, receipts, petty cash tickets, bank statements, cancelled checks statements, receipts, petty cash tickets, bank statements, cancelled checks drawn upon bank accounts, and other original supporting papers shall be drawn upon bank accounts, and other original supporting papers shall be retained in the permanent file of the business office of each state agency. retained in the permanent file of the business office of each state agency. These documents shall be kept in a safe place subject to audit and shall not be These documents shall be kept in a safe place subject to audit and shall not be destroyed until authorization is given for their destruction by the Legislative destroyed until authorization is given for their destruction by the Legislative Auditor. Auditor.
(b) With the approval of the Legislative Auditor of the state, a state agency may (b) With the approval of the Legislative Auditor of the state, a state agency may retain evidences, to satisfy record retention policies, of indebtedness and other retain evidences, to satisfy record retention policies, of indebtedness and other contracts, invoices, statements, receipts, petty cash tickets, bank statements, contracts, invoices, statements, receipts, petty cash tickets, bank statements, cancelled checks drawn upon bank accounts, and other supporting papers by cancelled checks drawn upon bank accounts, and other supporting papers by microform or a form of stored images in a computer system or other form of microform or a form of stored images in a computer system or other form of computer technology in lieu of retaining the originals of such documents. computer technology in lieu of retaining the originals of such documents.
History. History. Acts 1973, No. 876, § 15; A.S.A. 1947, § 13-341; Acts 1997, No. 541, Acts 1973, No. 876, § 15; A.S.A. 1947, § 13-341; Acts 1997, No. 541, § 2; 2001, No. 1453, § 33.§ 2; 2001, No. 1453, § 33.
DFA InterpretationsDFA Interpretations
R1-19-4-1108 Public Records
The law defines public records as writings, recorded sounds, films, tapes, electronic or computer-based information or data compilations in any medium required by law to be kept or otherwise kept and which constitute a record of the performance or lack of performance of official functions which are or should be carried out by a public official or employee, a governmental agency or any other agency wholly or partially supported by public funds or expending public funds.
All public records shall be open to inspection and copying by any citizen of the State of Arkansas during the regular business hours of the custodian of the records, except as otherwise specifically provided by law.Refer to Arkansas Code ACA 25-19-105 for exceptions, charges for providing copies of records and required response time to requests for copies and ACA 25-19-109 for special requests for electronic information.
R2-19-4-1108 Records Retention
All records that are public property are required to be maintained by the agencies that generate the documents. The type of business record in question and the business process it supports determines the length of retention. Generally, all records should be maintained a minimum of three fiscal years. All records and supporting documentation must be maintained until they have been audited and may not be destroyed until permission has been granted by the Division of Legislative Audit. Other records such as records for grants are maintained according to State or Federal laws.
Public records can only be destroyed after permission is granted by the Division of Legislative Audit.
Storage of records in electronic form is permissible in some cases. Refer to Arkansas Law ACA 19-4-815, 19-4-1108, 25-32-112, 13-4-203, 25-32-117, 25-32-118.
Effective January 1, 2006, the Executive Chief Information Officer shall promulgate rules and guidelines governing the retention and management of public records and issue periodic updates as necessary. Each State agency shall comply with these rules and guidelines by the earlier of July 1, 2007, or when the line item appropriation is established to comply with this requirement.
ACT 918 of 2005ACT 918 of 2005
Applies to all cities, county or local Applies to all cities, county or local governments in Arkansasgovernments in Arkansas
Requires the development of rules Requires the development of rules and guidelines for the retention of and guidelines for the retention of public records commonly found in public records commonly found in state agenciesstate agencies
Requires rules and guidelines to be Requires rules and guidelines to be effective July 1, 2007effective July 1, 2007
Arkansas Record Retention Arkansas Record Retention Schedule Schedule
Agency Directives, Agency Directives, Internal Policies Internal Policies and Proceduresand Procedures
Keep until Keep until superseded plus superseded plus three yearsthree years
Arkansas Record Retention Arkansas Record Retention ScheduleSchedule
Meeting Agenda Meeting Agenda and Minutes of and Minutes of Governing BodiesGoverning Bodies
PermanentPermanent
Arkansas Record Retention Arkansas Record Retention ScheduleSchedule
Employee Benefit Employee Benefit Records and Records and Employee Personnel Employee Personnel RecordsRecords
Workers Workers Compensation Compensation Accident ReportsAccident Reports
5 years after 5 years after separation or until separation or until closure of closure of unresolved unresolved personnel issues, personnel issues, whichever is whichever is greatergreater
3 years from date 3 years from date of injuryof injury
Arkansas Record Retention Arkansas Record Retention ScheduleSchedule
Accounts PayableAccounts Payable
Accounts Accounts ReceivableReceivable
Until authorized by Until authorized by the legislative the legislative auditor (as required auditor (as required by Arkansas Code)by Arkansas Code)
Until authorized by Until authorized by the legislative the legislative auditor (as required auditor (as required by Arkansas Code)by Arkansas Code)
Let’s Take A Look At A Let’s Take A Look At A Few Examples of Record Few Examples of Record
Retention PeriodsRetention Periods
(Comparing West Virginia, (Comparing West Virginia, Michigan and Arkansas)Michigan and Arkansas)
Accounting Accounting RecordsRecords
Bank Statements, Deposit Bank Statements, Deposit SlipsSlips
West Virginia – Audit + 3 yearsWest Virginia – Audit + 3 years
Michigan – Current FY + 7 yearsMichigan – Current FY + 7 years
Arkansas – Until authorized by Arkansas – Until authorized by legislative auditorlegislative auditor
Cash Receipts/Receipt Cash Receipts/Receipt BooksBooks
West Virginia – Audit + 3 yearsWest Virginia – Audit + 3 years
Michigan – Current FY + 7 yearsMichigan – Current FY + 7 years
Arkansas – Until authorized by Arkansas – Until authorized by legislative auditorlegislative auditor
A/P Invoices/Purchase A/P Invoices/Purchase OrdersOrders
West Virginia – Audit + 3 yearsWest Virginia – Audit + 3 years
Michigan – Current FY + 7 yearsMichigan – Current FY + 7 years
Arkansas – Until authorized by Arkansas – Until authorized by legislative auditorlegislative auditor
Journal EntriesJournal Entries
West Virginia – Audit + 3 yearsWest Virginia – Audit + 3 years
Michigan – Current FY + 7 yearsMichigan – Current FY + 7 years
Arkansas – Until authorized by Arkansas – Until authorized by legislative auditorlegislative auditor
BondsBonds
West Virginia – PermanentWest Virginia – Permanent
Michigan – Expiration + 7 yearsMichigan – Expiration + 7 years
Arkansas – Expiration + 5 yearsArkansas – Expiration + 5 years
Audit ReportsAudit Reports
West Virginia – PermanentWest Virginia – Permanent
Michigan – PermanentMichigan – Permanent
Arkansas – Until the next audit report Arkansas – Until the next audit report is issued by Legislative Auditis issued by Legislative Audit
Let’s Talk Payroll RecordsLet’s Talk Payroll Records
Employment History RecordsEmployment History RecordsPayroll History (Annual Payroll History (Annual
Earnings)Earnings)
West Virginia – 50 yearsWest Virginia – 50 years
Michigan – Current Fiscal Year + 50 Michigan – Current Fiscal Year + 50 yearsyears
Arkansas – PermanentArkansas – Permanent
Unemployment CompensationUnemployment CompensationRecordsRecords
West Virginia – At least 4 yearsWest Virginia – At least 4 years
Michigan – Current Fiscal Year + 1 Michigan – Current Fiscal Year + 1 yearyear
Arkansas – 5 years after case closedArkansas – 5 years after case closed
Forms W-2Forms W-2
West Virginia – At least 4 yearsWest Virginia – At least 4 years
Michigan – Current Fiscal Year + 7 Michigan – Current Fiscal Year + 7 yearsyears
Arkansas – Not Addressed in Arkansas – Not Addressed in Arkansas Record Retention ScheduleArkansas Record Retention Schedule
Time and Attendance Time and Attendance RecordsRecords
West Virginia – Not AddressedWest Virginia – Not Addressed
Michigan – Current Fiscal Year + 3 Michigan – Current Fiscal Year + 3 yearsyears
Arkansas – Until authorized by Arkansas – Until authorized by legislative auditorlegislative auditor
Salary SchedulesSalary Schedules
West Virginia – 25 yearsWest Virginia – 25 years
Michigan – Creation Date + 6 yearsMichigan – Creation Date + 6 years
Arkansas – Not Addressed in Arkansas – Not Addressed in Arkansas Record Retention ScheduleArkansas Record Retention Schedule
Case Study of Record Case Study of Record Retention Policies That Don’t Retention Policies That Don’t
WorkWorkCarlucci vs. Piper AircraftCarlucci vs. Piper Aircraft
A Piper Cheyenne crashed in Ireland – 3 A Piper Cheyenne crashed in Ireland – 3 men died as a resultmen died as a result
Clara Carlucci sued Piper for design Clara Carlucci sued Piper for design defects that caused the pilot to lose defects that caused the pilot to lose control and crashcontrol and crash
Records were subpoenaed from PiperRecords were subpoenaed from Piper2 Employees in Flight Test Department had 2 Employees in Flight Test Department had
been told by supervisor to “selectively” been told by supervisor to “selectively” purge hundreds of records that might be purge hundreds of records that might be detrimental to Piper in future lawsuits.detrimental to Piper in future lawsuits.
Carlucci vs. Piper AircraftCarlucci vs. Piper Aircraft
Piper claimed these records were Piper claimed these records were destroyed under retention proceduresdestroyed under retention procedures
Piper could not demonstrate that these Piper could not demonstrate that these procedures were in place or that they procedures were in place or that they were being followed.were being followed.
Judge entered default judgment against Judge entered default judgment against Piper for $10 million – for selective Piper for $10 million – for selective destruction of records.destruction of records.
Carlucci vs. Piper AircraftCarlucci vs. Piper Aircraft
Judge did not even consider merits of Judge did not even consider merits of casecase
Milestone decision about destruction of Milestone decision about destruction of records – courts will not tolerate records – courts will not tolerate selective destruction of recordsselective destruction of records
Major Issue – Piper could not document Major Issue – Piper could not document to court that it destroyed its records to court that it destroyed its records in the regular course under an in the regular course under an approved records retention scheduleapproved records retention schedule
The Andersen LessonThe Andersen Lesson
After a 6-week trial and 10 days of After a 6-week trial and 10 days of deliberation, a jury found Arthur deliberation, a jury found Arthur Andersen guilty of obstruction of Andersen guilty of obstruction of justice when it destroyed Enron Corp. justice when it destroyed Enron Corp. documents while on notice of a documents while on notice of a federal investigation by the SEC.federal investigation by the SEC.
The Andersen LessonThe Andersen Lesson
The jury rejected Arthur Andersen’s The jury rejected Arthur Andersen’s defense that the documents were defense that the documents were destroyed as part of its destroyed as part of its housekeeping duties and not as a housekeeping duties and not as a ruse to keep Enron documents away ruse to keep Enron documents away from the regulators.from the regulators.
The Andersen LessonThe Andersen Lesson
Arthur Andersen received the maximum Arthur Andersen received the maximum sentence of 5 years probation and a sentence of 5 years probation and a $500,000 fine.$500,000 fine.
35,000 people lost their jobs worldwide.35,000 people lost their jobs worldwide. Since the initial court decision, the Since the initial court decision, the
Anderson Case was reversed but it was too Anderson Case was reversed but it was too late to save the companylate to save the company
The Andersen LessonThe Andersen Lesson
The lesson to be learned from the The lesson to be learned from the Arthur Andersen experience is that a Arthur Andersen experience is that a Document Retention Program, an Document Retention Program, an otherwise critical part of a company’s otherwise critical part of a company’s risk management program, will not risk management program, will not save you from sanction if the policy save you from sanction if the policy does not conform to law, either in does not conform to law, either in content or in implementation.content or in implementation.
In ConclusionIn Conclusion
Records and information are the key Records and information are the key component to the existence of any component to the existence of any organization.organization.
Good record keeping processes and Good record keeping processes and policies are imperative.policies are imperative.
Litigation issues.Litigation issues. What happens if the organization What happens if the organization
ceases to exist?ceases to exist?
How to ComplyHow to Comply If a record retention policyIf a record retention policy
– Is reasonable, has a genuine business purpose and Is reasonable, has a genuine business purpose and establishes appropriate retention periodsestablishes appropriate retention periods
– Is not selective – it wasn’t designed to destroy all Is not selective – it wasn’t designed to destroy all records quickly so that nothing would be available if records quickly so that nothing would be available if anyone should ever sue the organization or anyone should ever sue the organization or commence an investigationcommence an investigation
– Is implemented in an evenhanded manner by Is implemented in an evenhanded manner by employees who understand the policyemployees who understand the policy
– Provides for prompt cessation of destruction Provides for prompt cessation of destruction programs if and when the organization learns of an programs if and when the organization learns of an investigation or litigationinvestigation or litigation
ThenThenA company should not incur criminal liability for an A company should not incur criminal liability for an innocent failure to retain potential evidence.innocent failure to retain potential evidence.
Sites To RememberSites To Remember
The Arkansas General Records The Arkansas General Records Retention Schedule Retention Schedule
http://www.dfa.arkansas.gov/offices/intergovernmhttp://www.dfa.arkansas.gov/offices/intergovernmentalServices/Pages/entalServices/Pages/recordRetentionSchedule.aspxrecordRetentionSchedule.aspx
Sites To RememberSites To Remember
West Virginia Public School Records West Virginia Public School Records Retention ScheduleRetention Schedule
http://wvde.state.wv.us/finance/manuals/
recordretentionschedule.pdfrecordretentionschedule.pdf
Sites To RememberSites To Remember
General Retention Schedule #2General Retention Schedule #2
Michigan Public SchoolsMichigan Public Schools
http://www.michigan.gov/documents/http://www.michigan.gov/documents/hal_mhc_rms_local_gs2_171482_7.pdhal_mhc_rms_local_gs2_171482_7.pdff
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