COLORADO STATE ARCHIVES
RECORDS MANAGEMENT MANUAL - STATE GOVERNMENT AGENCIES
SCHEDULE 10 - PAYROLL RECORDS

 10-1. Administrative Payroll Reports
                 Reports and statistics with supporting and related records
                 pertaining to workload and personnel management, payroll
                 operations and administration.

                 Retention
                    Record copy:         Retain by agency for 3 years and then
                                         destroy.

                    Duplicate copies:    Retain by agency for 1 year and then
                                         destroy.


10-2. Budget Authorization Reference
                 Copies of budget authorizations in operating payroll units used
                 to control personnel ceilings and personnel actions.

                 Retention
                    Record copy:         Retain by agency until superseded and then
                                         destroy.

                    Duplicate copies:    Retain until superseded and then destroy.


10-3. Deduction and Other Earning Registers
                 Report by low organization number used to reference the amount of
                 retirement deducted and other miscellaneous deductions.

                 Retention
                    Record copy:         Retain by the State Controller's Office for
                                         3 years and then destroy.

                    Duplicate copies:    Retain for 1 year and then destroy.


10-4. Electronic Funds Transfer (EFT) Authorizations
                 Authorizations to deposit employee payroll earnings into employee
                 bank accounts through direct deposit.  Information includes
                 employee name, name of financial institutions, copy of deposit
                 slip, and other related information.

                 Retention
                    Record copy:         Retain for 3 years after termination,
                                         cancellation, or change of authorization.

                    Duplicate copies:    Retain until administrative needs and met
                                         and then destroy.


10-5. Employee Benefit Matching Money Report
                 Listing of state matching funds paid to employee retirement. 

                 Retention
                    Record copy:         Retain by the State Controller's Office for
                                         3 years and then destroy.

                    Duplicate copies:    Retain by agency for 1 year and then
                                         destroy.


10-6. Final Time Summary Report
                 This report provides information on the regular and overtime
                 hours paid. It also includes all other earning and the labor
                 distribution.

                 Retention
                    Record copy:         Retain by the State Controller's Office for
                                         3 years and then destroy.

                    Duplicate copies:    Retain for 1 year and then destroy.


10-7. Full-Time Employee Report
                 Report which informs users of the full-time equivalent count for
                 each agency.

                 Retention
                    Record copy:         Retain by agency for 3 years and then
                                         destroy.

                    Duplicate copies:    Retain for 1 year and then destroy.


10-8. Garnishments
                 Record of garnishments or levies for debts owned by the employee.

                 Retention
                    Record copy:         Retain by the payroll office for 3 years
                                         after end of garnishment and then destroy.

                    Duplicate copies:    Retain until end of garnishment and then
                                         destroy.


10-9. Income Tax Exemptions and Withholdings Certificates
                 Form which records the number of exemptions and employee claims 
                 against his payment of income tax and any additional withholding 
                 from his paycheck, such as IRS Form W-4 and similar tax exemption
                 forms.
     
                 Retention
                    Record copy:         Retain by payroll office for 4 years after
                                         form is superseded or until termination of
                                         employee and then destroy.

                    Duplicate copies:    Retain by agency for 1 year and then
                                         destroy.


10-10. Insurance Deduction Files
                 Reports and related papers including copies of vouchers and
                 schedules of payment pertaining to insurance deductions.

                 Retention
                    Record copy:         Retain by the State Controller's Office for
                                         3 years after separation of employee and
                                         then destroy.

                    Duplicate copies:    Retain until separation of employee and then 
                                         destroy.


10-11. Leave Adjustment Reports
                 Shows all leave adjustments made during a pay period. Shows
                 category of adjustment, the amount, social security number and
                 employee name.

                 Retention
                    Record copy:         Retain by the State Controller's Office for
                                         3 years and then destroy.

                    Duplicate copies:    Retain for 1 year and then destroy.


10-12. Leave Applications
                 Applications for leave and supporting papers relating to request
                 for and approval of employee leave.

                 Retention
                    Record copy:         Retain by agency as part of the leave record
                                         for 3 years and then destroy.

                    Duplicate copies:    Retain until administrative need end and
                                         then destroy.


10-13. Leave Category Changes
                 Report showing changes made if an employee does not have enough
                 leave and payroll program must make adjustments from another
                 category.

                 Retention
                    Record copy:         Retain by the State Controller's Office for
                                         3 years and then destroy.

                    Duplicate copies:    Retain by agency for 1 year and then
                                         destroy.


10-14. Leave Summary Report
                 Reports which document the kind and amount of leave taken by an
                 employee during a calendar year. After they are signed by the
                 employee, they are maintained in the official personnel file.

                 Retention
                    Record copy:         Retain until report is made part of official
                                         agency personnel file.

                    Duplicate copies:    Retain until administrative need ends and
                                         then destroy.


10-15. Notices of Payroll Action
                 Notices which document all payroll actions entered into the
                 Department of Personnel CPPS automated system.

                 Retention
                    Record copy:         Retain by agency until notices are made part
                                         of official agency personnel file.

                    Duplicate copies:    Retain for 1 year and then destroy.


10-16. Payroll Register
                 Display of earnings, deductions, taxes, net income, and warrant
                 or direct deposit information. These documents are prepared and
                 used for payroll disbursement.

                 Retention
                    Record copy:         Permanent: Retain by the State Controller's
                                         Office for 4 years and then transfer to
                                         State Archives.

                    Duplicate copies:    Retain by agency for 1 year and then
                                         destroy.

10-17. Preliminary Payroll Files
                 Computer-produced, two part documents sent by Division of
                 Accounts and Control to agencies to record final corrections or
                 adjustments regarding employees' pay. They are made before the
                 master payroll file is run and checks are issued. Preliminary
                 payroll files do not serve as time and attendance records.

                 Retention
                    Record copy:         Retain by State Controller's Office for 1
                                         year or until administrative need ends and
                                         then destroy.

                    Duplicate copies:    Retain by agency for 3 months and then
                                         destroy.


10-18. Retirement Benefits Assistance Files
                 Correspondence, memoranda, annuity estimates, and other records
                 used to assist retiring employees or survivors in claiming
                 insurance or retirement benefits.

                 Retention
                    Record copy:         Retain by agency for 1 year and then
                                         destroy.


                    Duplicate copies:    Retain for 6 months and then destroy.


10-19. Retirement Files
                 Reports and register control documents relating to retirement.

                 Retention
                    Record copy:         Retain by payroll office for 3 years and
                                         then destroy.

                    Duplicate copies:    Retain for 1 year and then destroy.



10-20. Savings Bond Purchase Files 
                 Forms and reports with related records pertaining to deposits and
                 purchase of bonds.

                 Retention
                    Record copy:         Retain by the payroll office for 3 years and
                                         then destroy.

                    Duplicate copies:    Retain for 1 year and then destroy.

10-21. Savings Bond Purchase Summary
                 List of all bond purchases and the remaining bond balances.

                 Retention
                    Record copy:         Retain by the payroll office until
                                         administrative need ends and then destroy.

                    Duplicate copies:    Retain until administrative need ends and
                                         then destroy.


10-22. Taxable Wage Earning Reports
                 Returns on income taxes such as IRS Form W-2 and reports of
                 withheld federal taxes, such as IRS From W-3, with related
                 records, including reports relating to income and social security
                 taxes.

                 Retention
                    Record copy:         Retain by the State Controller's Office or
                                         agency administrative section for 4 years
                                         and then destroy.

                    Duplicate copies:    Retain for 1 year and then destroy.

 
10-23. Time and Attendance Reports
                 State employee time sheets, including flextime attendance
                 reports, supplemental time and attendance records, such as sign-
                 in/sign-out sheets and work reports that are used for time
                 accounting under flextime systems.

                 Retention
                    Record copy:         Retain by agency for 5 years and then
                                         destroy.

                    Duplicate copies:    Retain by agency for 1 year and then
                                         destroy.


10-24. Wage Survey Files
                 Wage survey reports and data, working papers and related
                 correspondence pertaining to area wages paid for each employee
                 class; background papers establishing need, authorization,
                 direction, and analysis of wage surveys; development and
                 implementation of wage schedules; and requests for and
                 authorization of specific rates (excluding authorized wage
                 schedules and wage survey recapitulation sheets).

                 Retention
                    Record copy:         Retain by the Department of Personnel until
                                         after completion of second succeeding wage
                                         survey and then destroy.

                    Duplicate copies:    Retain until superseded or obsolete and then
                                         destroy.


10-25. Workers' Compensation Insurance Files
                 Used to document the payment of workers' compensation insurance
                 premiums.  Information includes interdepartmental transfer for
                 payment of premiums and a form to the Colorado Compensation
                 Insurance Authority (CCIA) or the Division of Risk Management
                 reflecting the total due and payment due date with attached
                 memos.

                 Retention
                    Record copy:         Maintain by CCIA agency Risk Management
                                         section or workmen's compensation insurance
                                         carrier.

                    Duplicate copies:    Retain until administrative need is met and
                                         then destroy.

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last modified 12/31/04