RECOMMENDATIONS FOR RECORD KEEPING
SUBMITTED BY GAIL KING AND ELLEN PETERSEN
Upon direction of the CSAOHN board of directors Gail and Ellen met to determine record keeping recommendations for the state and ultimate adoption by chapters of CSAOHN.
The national board (AAOHN) has no recommendations, guidelines or regulations.
IRS recommendations only address tax forms
Several other web sources have recommendations but there are no specific guidelines or regulations.
Gail and Ellen met and reviewed all information from several web resources and developed recommendations.
Electronic and Paper Copies are interchangeable. Advantageous for electronic but must be transferred to other mediums if technology changes. (i.e. floppy disks and 3.5 disks are obsolete records needs to be transferred to current medium i.e. cloud, thumb drives etc.)
Records should be kept in more than one location always. (prevents inadvertent loss due to electronic failures or natural disasters).
Each chapter should have an external hard drive as the back up drive.
Each time the chapter’s laptop is updated (monthly), update the external hard drive.
If the chapter already has records on an electronic device (ie thumb drive), keep the device with all the former records with the rest of the electronic devices and do not delete.
CSAOHN and chapters should develop a written policy/procedure regarding record retention and destruction. (when, how, who and where).
Emails are documents that should be addressed (saved) if pertinent to any discussions about a P/P change, bank change, any significant type of change.
Keep Forever: (either paper or electronic)
Articles of Incorporation, bylaws, Tax returns, communication regarding tax exempt status, meeting minutes from annual meetings and BOD meetings, financial statements, audit reports, employee records, contracts, Board of Director lists, and profit and loss statements.
One original newsletter every time one was generated.
All supporting documents of tax returns, bank statements and receipts if attached to tax returns.
Policies (expired) – 3 years
Records – current (any accident reports, claims, policies and so forth) – keep forever
All paper items may be destroyed (confetti shredded) as long as you are able to retrieve them electronically.
Any and all current records that are kept electronically (just don’t delete anything you already have).
CEU documentation: Should be kept per guidelines of the authorizing agency (i.e. BRN) – Most likely 5-7 years.
Photos and other historical documentation. There are no guidelines but preservation for future leaders should be considered.
IRS, National Council of Non Profits, telephone communication with AAOHN.