HomeMy WebLinkAbout2024-06-17 I01M ILC Record Retention ManualAGENDA ITEM:
CITY OF WAUKEE, IOWA
CITY COUNCIL MEETING COMMUNICATION
MEETING DATE: June 17, 2024
AGENDA ITEM:Consideration of approval of a resolution adopting Iowa League of Cities
Record Retention Manual for Iowa Cities
FORMAT:Consent Agenda
SYNOPSIS INCLUDING PRO & CON: The Iowa League of Cities has created a record
retention manual to assist officials in the management of records created
and received in the conduct of city business. The City of Waukee has
followed this manual for many years, but it was recently discovered that
references to the manual are no longer included in City ordinances. The
proposed resolution corrects this omission.
FISCAL IMPACT INCLUDING COST/BENEFIT ANALYSIS:
COMMISSION/BOARD/COMMITTEE COMMENT:
STAFF REVIEW AND COMMENT:
RECOMMENDATION: Approve the resolution.
ATTACHMENTS: I. Proposed Resolution
II. Iowa League of Cities Record Retention Manual for Iowa Cities
PREPARED BY:Becky Schuett
REVIEWED BY:
PUBLIC NOTICE INFORMATION –
NAME OF PUBLICATION:
DATE OF PUBLICATION:
I1M
THE CITY OF WAUKEE, IOWA
RESOLUTION 2024-
ADOPTING IOWA LEAGUE OF CITIES RECORD RETENTION MANUAL FOR
IOWA CITIES
IN THE NAME AND BY THE AUTHORITY OF THE CITY OF WAUKEE, IOWA
WHEREAS, the City of Waukee, Dallas County, State of Iowa, is a duly organized Municipal
Organization; AND,
WHEREAS, the City of Waukee has a responsibility to maintain public records; AND,
WHEREAS, a record retention and disposition schedule is important to ensure records are kept
for as long as they are needed for audit, legal, administrative and historical purposes; AND,
WHEREAS, the Iowa League of Cities has created a record retention manual to assist officials
in the management of records created and received in the conduct of city business; AND,
WHEREAS, the City of Waukee has followed the Iowa League of Cities Record Retention
Manual for many years by reference in Waukee City Code; AND,
WHEREAS, it was recently discovered that such references are no longer included in Waukee
City Code so that it is now necessary to readopt the manual.
NOW THEREFORE BE IT RESOLVED by the City of Waukee City Council in session this
17th day of June, 2024, that it hereby adopts Iowa League of Cities Record Retention Manual for
Iowa Cities.
____________________________
Courtney Clarke, Mayor
Attest:
___________________________________
Rebecca D. Schuett, City Clerk
RESULTS OF VOTE: AYE NAY ABSENT ABSTAIN
R. Charles Bottenberg
Chris Crone
Rob Grove
Anna Bergman Pierce
Ben Sinclair
Iowa League of Cities | April 2024
500 SW 7th Street,
Suite 101
Des Moines, IA 50309
Phone (515) 244-7282
Fax (978) 367-9733
www.iowaleague.org
RECORD RETENTION
MANUAL FOR IOWA CITIES
This manual is intended to assist officials in the management of records created and
received in the conduct of city business. Ideally, records should facilitate the efficient
operation of municipal government, not impede it. This manual suggests methods
for controlling records that can help convert a potential liability into an asset.
One method of controlling records is to establish a schedule for destroying records
that are no longer needed. The largest section of this manual consists of such
schedules for records most commonly found in Iowa cities. These schedules list
categories of records, or series, and indicate the minimum periods city officials
need to keep them for administrative, legal, fiscal, or historical purposes. The
recommended retention periods align with the requirements outlined in the
Code of Iowa, the Iowa Administrative Code, and federal law. In cases where no law
exists, state and city officials who work with records were consulted.
In developing these schedules, no attempt was made to list all records that could
exist in all cities. Rather, functional categories common to the majority of Iowa
municipalities were identified. Record series retention and disposition schedules are
only one component of an effective records management program. Inactive storage,
historical appraisal, municipal records management ordinances, filing systems,
electronic methods of recording and retrieving data, and disaster planning are some
other components of record management important for municipalities.
Records Management2
The Five Steps of Records Management 6
Managing Electronic Records 10
Contact Information 12
Schedule 1: Administrative and Legal Records 13
Schedule 2: Financial Records 18
Schedule 3: Payroll and Personnel Records 21
Schedule 4: Public Works Records23
Schedule 5: Fire Department Records 27
Schedule 6: Parks and Recreation Records 28
Schedule 7: Airport Records 29
Schedule 8: Library Records 30
Schedule 9: Housing Records 31
Schedule 10: Police Records 32
Schedule 11: Engineering Records 33
Schedule 12: Transit Records 34
Schedule 13: Electric Utility Records 35
Schedule 14: Water Utility Records 38
Schedule 15: Gas Utility Records 42
Table of Contents
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Records Management
Public Records Defined
Code of Iowa Section 22.1(3) defines the term “public records” relative to the examination of
government records:
“As used in this chapter, “public records” includes all records, documents, tape, or other
information, stored or preserved in any medium, of or belonging to this state or any county,
city, township, school corporation, political subdivision, nonprofit corporation other than a
fair conducting a fair event as provided in Chapter 174, whose facilities or indebtedness are
supported in whole or in part with property tax revenue and which is licensed to conduct pari-
mutuel wagering pursuant to Chapter 99D, or tax-supported district in this state, or any branch,
department, board, bureau, commission, council, or committee of any of the foregoing.
“Public records” also includes all records relating to the investment of public funds including
but not limited to investment policies, instructions, trading orders, or contracts, whether in the
custody of the public body responsible for the public funds or a fiduciary or other third party.”
Common to both definitions is that:
• Records are information documented in the performance of the official business of an
organization.
• Record content, not record form, determines whether or not information constitutes a
record.
Any information documenting official business, whether recorded on paper or electronically,
documented photographically, recorded in video or audio media, or documented using any other
medium, constitutes a record.
Record Creation and Maintenance
Records are created and maintained to facilitate memory. City officials cannot reasonably be
expected to remember every fact relative to a government’s business. Records, once created or
received, must be maintained in unaltered condition in order to afford reliable authority for
subsequent business of the government.
Managing Records
Municipal governments conduct a large amount of business that must be recorded. Accumulation
of records of already transacted business (inactive records) can overwhelm available storage space
and hamper retrieval of both active and inactive records.
Furthermore, records of business already transacted can prove both legally and financially
burdensome, since records must be produced when requested. Retrieving records can be difficult
if record management is not done properly.
Some records of business already transacted remain permanently valuable to the government due
to their content, but most records are of no further use once the documented matter has been
transacted and routine audit, legal, and administrative uses have been completed.
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Management of records allows records to be routinely maintained for legally accountable periods
and affords documentation that the records were maintained, then destroyed routinely, under
those scheduled record retention periods. Records that are managed routinely and consistently
from the time of their creation through their final disposition favor efficient use of those
resources allocated for record keeping.
Record series retention and disposition schedules are developed by governmental organizations
to ensure records are kept for as long as they are needed, routinely destroyed when no longer
needed, and the disposition of records legally accounted for.
The lengths of time for which a series is routinely needed for audit, legal, administrative, and
historical purposes determine how long records must be retained. In all cases, the longest of
the respective periods of need for each record series is used. The record series retention and
disposition schedule formally authorizes the retention and ultimate disposition of the record
series.
Record Series
A record series is a collection of records filed together based on their relationship, maintained for
an ongoing official function. As long as the documented official function continues, records are
added to the series. Typically, components of a record series, such as files, electronic records, and
databases, are filed separately from records documenting other functions. For instance, claims
are grouped with claims, and city council minutes are filed together, representing distinct record
series.
Retention and Disposition Schedules
A record series retention and disposition schedule is a formal statement of the period records
must be retained to fulfill routine fiscal, legal, administrative, and historical needs for the
records. Retention and disposition schedules are developed through analysis of those fiscal, legal,
administrative, and historical needs for determination of the necessary routine retention. Records
are then scheduled for appropriate retention and final disposition.
The record series retention schedule is intended to ensure that records are preserved for as long as
needed but also, once retention needs have been met, those non-permanent records are destroyed
in a routine, timely, and legally accountable manner. The retention and disposition schedule is
formally adopted by the city to serve as the legal basis for records disposition.
Retention and disposition schedules govern routine records disposition. Where a non-routine
need for extended retention of a specific record series is determined before the scheduled
destruction (for example, when outstanding or anticipated litigation may require the use of the
records in question), the records must, of course, be held past the scheduled destruction time.
However once the non-routine need is past, the scheduled records can be legally destroyed.
Adherence to the record series retention and disposition schedule allows records to be destroyed
routinely, freeing valuable storage space. Additionally, the smaller quantity of records that are
scheduled for permanent retention are preserved and the resources available for permanent
preservation of records are applied only to those records series determined to have permanent
value to the government.
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Using Record Retention and Disposition Schedules
Record series retention and disposition schedules identify record series, and the disposition,
expressed as a retention period, applies to those record series. The record series identified in the
schedules in this manual are ones typically created or maintained by Iowa municipalities. In some
cities, a given record series may be called a different name than the one used in this schedule.
Also, some cities may place authority for the same functions under different departments. To
determine an appropriate schedule for records in each particular city organization, it may be
necessary to compare the known purpose of the city’s own records with the indicated record series
labels. Where no comparable example exists, a schedule should be developed, taking into account
the administrative, fiscal, legal, and historical values of the record series, and adopted formally by
the city.
Record series generally accrue continuously with new records being added to the file as new
business is transacted. The retention period must be applied to manageable file increments since
it would be unwieldy to individually apply the schedule to each record item (i.e., case file, claim,
database record entry, etc.) at the time each record becomes inactive.
The retention schedule for a record series should correspond to the time frame in which that
record series actually accrues, whether that be fiscal year or calendar year. Financial information,
such as a file of claims, could be cut off at the end of the fiscal year and the retention and
disposition schedule applied to that fiscal year’s accrual of records. Claims for that entire fiscal
year would be retained for five years after the fiscal year, then destroyed, and claims for succeeding
fiscal years would be retained for five years after the close of each of those respective fiscal years.
In this way, the physical process of destroying records is simplified, the records to be destroyed
together are kept together until the scheduled destruction date, and the entire destruction can be
documented as having been performed at the appropriate time.
Record Disposition
Disposition is the final outcome of records retention, whether for destruction or permanent
retention. Most records are scheduled to be destroyed after all normal legal, administrative, and
fiscal needs for the record have expired. Those needs expire in a very short time for many record
series, and for certain other record series, those needs continue for much longer periods. In either
case, the records are to be destroyed once the needs for retaining the records have been met.
For a few records series, however, permanent retention is the scheduled final disposition. Some
record series might have long-term legal, administrative, or fiscal value, but where a record
series also documents the development of policy of the city government or the history of the
city itself, the record series may be scheduled for permanent retention. Permanent retention is a
commitment to preserve the record series without end. Only a portion of all record series have
such historical value.
A record series allowed to accrue for years wastes storage space is difficult to use, and can become
a legal liability. Only records scheduled for permanent retention can be allowed to accrue without
routine destruction.
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Destroying Records
The record series retention and disposition schedule, duly adopted by the city government,
formally governs the retention and final disposition of records. Adherence to scheduled periods
of retention results in a consistent, routine disposition of records. Only in instances where
exceptional needs can be clearly identified and specified, such as for outstanding or pending
litigation for which specific records series are needed, should records be retained beyond the
scheduled period of retention.
Permanent Retention
The record series retention and disposition schedule indicates which records series are to be
retained permanently as archives of the city government. Generally, records documenting the
development of city policy (for example, council minutes) have permanent value for the history
of the city organization and also for the history of the geographic area encompassed by the
city. Records to be preserved as archives should be protected from extremes of temperature and
humidity, light, rough handling, animals, cyber security and other conditions that may accelerate
their deterioration or premature.
Retaining Electronic and Non-Paper Records
The record series retention and disposition schedules apply to all physical formats in which
record series are maintained. Whether paper or electronic, all records are destroyed or preserved
in conformity with the record series retention and disposition schedules. The form of the record
does not exempt it from the application of the schedule. Content and documentary purpose,
rather than the physical form in which the record is maintained, define the record series.
Modifying a Record Retention Plan
The retention periods indicated in the manual are based on reasons city officials in Iowa have
found useful for scheduling the indicated record series. If the city’s needs are different, it can
make specific changes to its schedule to accommodate those needs. Changes should be adopted
under the legal mechanism the city has established for modifying municipal ordinances or rules.
Once legally adopted, the modified record series retention and disposition schedule governs the
disposition of the record series, and adherence to the schedule is necessary for legal accountability.
Other records may be used in some cities for which no example in the existing manual provides a
comparison. In such cases, the period the record is required to satisfy routine administrative, legal,
and fiscal needs must be determined, as well as an appraisal of the historical value of the record
series, to appropriately schedule the series. The State Archives in the State Historical Society of
Iowa may be called upon for information concerning the appraisal of a record’s historical value.
Any resulting schedules should be submitted to the Iowa League of Cities for possible inclusion
in updates to the manual.
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The Five Steps of Records Management
Records management can be defined as the systematic control of records from the time of their
creation or receipt, through their organization and maintenance, to their ultimate disposition.
Managing records means keeping only those records that are necessary and keeping them in
a way that permits quick and easy access to the important information they contain. As cities
continue to see increased documentation and reporting, managing records before they inundate
the office is becoming increasingly difficult. Finding enough storage space for these records is one
problem. Another challenge is efficiently locating a specific record when needed. The application
of records management techniques can help solve them.
Major purposes of an efficient records management program are reducing the bulk of records
stored by disposing of records that are no longer valuable, preserving the valuable records, and
making records readily accessible to those who need them. The rewards of such a program are
reduced costs for space, equipment, software and personnel and an orderly flow of information.
Public records found in city governments require special consideration. First, public records
are public property, owned by the citizens, and in most cases, they are open to public scrutiny.
Second, some public records protect the rights of the city and its citizens, and for this, they
deserve special care. Third, public records often have historical value because they document the
development of the community. Therefore, ensuring public access, protecting legal rights, and
preserving historical information are important goals of a records management program in city
government.
How to Begin
The first task in establishing a records management program is the creation of record series
retention and disposition schedules that identify records found in the city and indicate how
long to keep them. The creation of these schedules requires three steps: inventory, appraisal,
and scheduling. Making the schedules part of an ongoing program requires two more steps:
organization and implementation.
In the preparation of the record series retention and disposition schedules in this manual, the first
three steps were followed. Through the combined efforts of the Iowa League of Cities, the Iowa
Municipal Finance Officers Association, and the State Historical Society, recommended record
series retention and disposition schedules have been developed for many of the records found in
many Iowa cities. Officials in individual cities may wish to review and repeat the first three steps
when setting up a specific program in their city hall.
The last two steps, organization, and implementation, follow the decision-making and planning
of the first three steps and constitute the action part of the program. Throughout all five steps, the
process requires cooperation and participation from all city officials.
Step 1: Conduct an Inventory
To begin, a city must find out what records it has stored, not only in active office space, but also
in the basements, vaults, computers, mobile devices, servers, or any other place where inactive
records have been stashed over the years. During the search, information about the records should
be written down; inventory worksheets designed for this purpose can simplify this process. The
details recorded at this stage may vary according to each city’s needs, but the basic information
should include the record’s title, the time span the complete record encompasses, a physical
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description of the record (letters and legal papers, databases, GIS systems, maps, electronic
documents, etc.), location of the records, the equipment currently used to store the record, the
amount of space a record occupies, and the frequency of staff reference to the record.
Most of these items are simply factual descriptions. It is usually most effective to categorize
records according to function, subjects, or activity into what is called a “record series.” For
example:
• “Correspondence” is too general a term to be helpful.
• “John Smith’s letter to the mayor regarding the bond issue to finance Main Street storm
sewers” is too specific.
• “Bond issue correspondence” successfully labels a type of record for most inventory
purposes.
If more than one person is conducting the inventory, it is wise to meet often so the record titles
are standardized.
Step 2: Appraise the Records
Once the inventory is complete, the inventory sheets should be sorted so the information
gathered can be classified and appraised. The purpose of this appraisal process is to establish the
value of a record series in preparation for the next step, deciding how long to keep it. This step
may involve research into statutory and audit requirements as well as interviews with city officials
in all departments about the current and future values of records in their areas. To appraise
records in an orderly manner, the following criteria are used:
Administrative Value
These records establish policy or document operations. Those that document policy (minutes
or resolutions for example) usually have a long-term value. Those that document operations
(personnel time sheets or monthly reports) usually have value for a relatively short length of
time.
Legal Value
These records document the rights and obligations of the city and its citizens. Examples are
records showing the basis for an action (legal decisions and opinions), documents representing
legal agreements (leases, titles, contracts), and records of action in particular cases (claims,
dockets). Retention periods can be dictated by the legal statute of limitations or the term of
the agreement, in which case the retention period would be relatively short. However, records
documenting long-term legal rights and obligations are typically retained permanently.
Fiscal Value
These records document the day-to-day financial transactions of a city as well as long-term
financial planning and policy. Records that show financial transactions generally have a
relatively short-term value determined by the audit period or specific law. Records that
document financial policy usually have a longer-lasting value.
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Historical Value
Records with historical value may have a future research use, although the original
administrative, legal, or fiscal value no longer exists. They are permanently valuable to a city
because they document the development of policy and/or the growth of the community. The
historical value of a record is often the most difficult quality to determine.
Each of these values should be considered when deciding how long to keep a record. A specific
record can have value in more than one category, and, if one does, the retention period must
satisfy the longest need.
Step 3: Schedule the Records
After the classification and evaluation of records in the appraisal process, a decision is made on
how long to keep each record series. This information is compiled into a record series retention
and disposition schedule that names a record series and states its retention period, usually in
columns. The following example shows a simple format:
More complex formats can be used if directions are to be given about location and form of
retention at various stages in the record’s lifespan. A more complex format can also address the
problem of duplicate copies of the same record. An example of a more complex format follows.
The schedules in this manual are in a simpler format. As the second example demonstrates,
however, schedules tailored for your city can be more detailed, reflecting your city’s needs and
resources.
Record Title Retention Period Reason
Minutes of City Council Permanent Code of Iowa, 37213(5)
Building Permits Permanent Continuing administrative value
Purchase Orders 5 years Fiscal value ends
Dog Licenses 3 years Administrative and legal values ends
Record Title Active Use Inactive Storage Final Disposition
Minutes
aOfficial copy in
clerk’s office
10 years Permanent Retain originals
bWorking copies in
other offices
As long as
administratively useful
None Destroy
Building Permits
Building Permits 3 years Permanent Destroy originals
Purchase Orders
aOfficial copy in
the finance office
2 years 2 years Destroy
bOffice of origin 2 years 2 years Destroy
Dog Licenses
Dog Licenses Current year 2 years Destroy
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Once created, these schedules should be made available to all departments in the city so all offices
can use them. Although the record series retention and disposition schedules may be revised in
the future, they form the basis of the records management program.
Step 4: Organize the Records
Using the information gathered in the inventory process and decisions made in the appraisal and
scheduling steps, city personnel in all departments now can roll up their sleeves and physically
organize their records. In the active office area, the filing system used for current records may be
adequate, but if changes are needed they should be made during the organization of records. At
this time files should be weeded of valueless paper and non-current records should be removed
for storage in inactive areas.
The following suggestions can help organize records in this area:
1. Store records of the same record series together.
• Do not mix payroll records with commission minutes or canceled checks with dog licenses
in the same box or electronic file.
• Before moving correspondence files to inactive storage, separate routine, less valuable
records from those containing information with long-term value.
• Consolidate information from different departments and dispose of unnecessary duplicate
copies of the same record.
2. Store records with the same retention period together.
3. Destroy valueless records based on the retention and disposition schedules.
4. Label the remaining records in a clear, consistent manner.
• Do not use a term such as “Financial Records” as it is too general. A specific term such as
“invoices” or “daily cash receipts” is more helpful.
• Be consistent in the labeling; choose a term and stick with it. “Claims,” “bills,” or “vouchers,”
may all be the same thing, but the different terms can cause confusion.
5. Prepare a list or index identifying what and where records are stored and make this
information available to all departments.
6. Maintain what is used for storage and make the records easily accessible.
Step 5: Implement the Program
Once the organizational phase of the program is completed, city officials might consider the job
done. Certain steps in the process, however, need to be repeated regularly in the future to qualify
these records management efforts as a “program” rather than a mere house cleaning.
The inventory process will not have to be repeated if systematic labeling and indexing take place.
The appraisal process might only have to be done again on a limited basis as new records series
are created or reassessment of an old series becomes necessary. Schedules form a basis for the
program and do not need to be changed often, but they can be amended as needed.
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Implementation of the program means repeating the organizational step often. On almost
a daily basis, new records will enter the system. They should be adequately labeled and
logically filed at that time. On an annual basis, the record series retention and disposition
schedules should be checked. Non-current records should be removed from active files, weeded,
consolidated, labeled and indexed before storing them in inactive areas. Records scheduled for
destruction should be removed and destroyed. If they are allowed to accumulate, physical and
digital storage areas will become as overcrowded as they were before the program began.
Implementing the steps of the organizational phase regularly will ensure that the considerable
amount of time and effort spent in initiating the program will not go to waste. With some effort,
city officials can enjoy the benefits that an ongoing records management program can provide.
Managing Electronic Records
Government agencies must manage their electronic records appropriately. Like all other
government records, electronic records are subject to requirements of the Code of Iowa Chapter
22 “Examination of Public Records” and litigation. As with all records, cities must ensure that
they are retaining, managing, and properly destroying their electronic records. This guide is
designed to help employees of local governments who create, receive, and retain electronic
records follow existing procedures and protect themselves and their city.
Electronic Records Defined
An electronic record is information recorded by a computer or other electronic device that is
produced or received in the initiation, conduct, or completion of a city or individual activity.
Examples of electronic records include email and text messages, word-processed documents,
electronic spreadsheets, digital images, and databases. Many electronic records are maintained as
part of an electronic recordkeeping system, such as geographic information systems (GIS), digital
image storage systems, computer-aided design (CAD) systems, and electronic commerce systems.
Electronic Records as Public Records
Electronic records are public records if they are created or received as part of performing official
duties and fall under the Code of Iowa Chapter 22.
All electronic records that are created, received, or stored by a city are the property of the city;
they are not the property of its employees, vendors, or customers. Employees should not expect
privacy when using the city’s computers and electronic devices.
Use of Home Computer or Personal Device
Records created in the performance of an official function must be managed in the same way as
those created and received using government computer resources. This holds true when a home
computer or personal device is used to create or receive city records.
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Electronic Records Under Code of Iowa Chapter 22 and During Litigation
Electronic records might be released in accordance with the Code of Iowa Chapter 22 or during the
discovery process. Computers and electronic devices are provided to employees for conducting
public business. Employees should be prepared to provide access to their electronic records to
their supervisor or their city’s attorney under these circumstances. Electronic records that are
created using home computers that are related to public business might also be released in
accordance with the Code of Iowa Chapter 22.
Employee Responsibilities with Electronic Records
Government employees are responsible for organizing their electronic records so they can be
located and used. They are also responsible for using an approved record series retention and
disposition schedule to identify how long electronic records must be kept and when or if they can
be deleted.
Record Retention and Disposition Schedules
The State Historical Society and the Iowa Municipal Finance Officers Association have worked
with the Iowa League of Cities to create general record series retention and disposition schedules
that can be used by city governments. If the records in an office are not inventoried on a general
schedule, a special or specific schedule must be created to cover the records in that office. The
Iowa League of Cities is available to advise cities about the process for creating special record
series retention and disposition schedules.
Application of Retention and Disposition to Electronic Records
Record series retention and disposition schedules apply to electronic records. You may contact
the Iowa League of Cities for information concerning reviewing your electronic recordkeeping
systems to determine if any changes are needed to your city’s record series retention and
disposition schedule.
Impact of Software Changes
Electronic records must be retained in accordance with a record series retention and disposition
schedule, so the database must be listed on a schedule. The schedule will tell you how long to
keep the older data and will help you design the new computer system to purge data at the
appropriate time. Note: Electronic records cannot be destroyed if they have been requested under
Code of Iowa Chapter 22, or if they are part of ongoing litigation, even if their retention period has
expired.
Many electronic records need to be kept longer than the original technology that was used to
create them. New technology is not always compatible with older technology that cities may
have used. Cities are responsible for ensuring that older electronic records remain accessible as
technology is upgraded or changed. Each time technology upgrades and changes occur cities
should be aware of the existence and location of older electronic records so they can be migrated
to the new technology.
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Storing Electronic Records
Cities need to know how long their electronic records must be retained before they select
their storage system. Therefore, record series retention and disposition schedules must include
electronic records. It is unlikely that most electronic records will be stored in their original
software format and on their original storage system for their entire retention period. Cities need
to consider these changes in hardware and software when they select new technology.
Deleting Electronic Records
Individual employees are responsible for deleting electronic records in accordance with the
appropriate record series retention and disposition schedule. Deleted electronic records, however,
may be stored on backup systems for several days, weeks, or months after they are deleted. Cities
need written procedures to ensure that deleted electronic records are rendered unrecoverable
regularly. Note: Electronic records cannot be destroyed if they have been requested under
Code of Iowa Chapter 22, or if they are part of ongoing litigation, even if their retention period has
expired.
Questions?
For more information, contact:
Iowa League of Cities
500 SW 7th Street, Suite 101
Des Moines, IA 50309
(515) 244-7282
wwwiowaleagueorg
State Historical Society of Iowa
Archives
600 East Locust
Des Moines, IA 50319
(515) 281-7801
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Record Title Retention Period Reason
I. Council Proceedings
A. Minutes
1 Official Copy Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
2 Working Copies As long as administratively useful; then
destroy
Administrative value ends
3 Index Permanent Continuing administrative and historical
value
4 Audio Recordings and minutes
of Closed Sessions
1 year from the date of the meeting; unless
required to retain due to pending litigation
Code of Iowa, 215(4) Administrative and
legal value ends
5 Agendas 5 years Administrative value ends
B. Ordinances
1 Current code Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
2 Superseded Code Two copies permanent Continuing historical value
3 Index Permanent Continuing administrative and historical
value
4 Individual Copies of Ordinances
for Disbursement
Until superseded; then destroy Administrative and legal value ends
C. Resolutions
1 Official Copy Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
2 Working Copies As long as administratively useful; then
destroy
Administrative value ends
3 Index Permanent Continuing administrative and historical
value
D. Affidavits of Publication
1 Re: Budget Until audited or 5 years Fiscal and legal value ends
2 Re: Ordinances Until recodification Fiscal and legal value ends
3 Re: Bond Issues Permanent Continuing legal and historical value
4 Others 5 years Fiscal and legal value ends
E. Oaths of Office If in writing, add to the official copy of
council minutes for permanent retention
Continuing legal and historical value
F. City Official Bonds 5 years after expiration Legal value ends
Schedule 1: Administrative and Legal Records
14 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
II. Real Property
A. Title Documents
1 Deeds Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
2 Title Opinions Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
3 Abstracts and Certificates of Title Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
4 Title Insurance Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
5 Condemnation Proceedings Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
B. Easements and/or Right
of Way Agreements
Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
C. Plats (legal descriptions, maps, plat
books, both current and outdated)
Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
D. Vacations/Alterations of Plat Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
E. Annexation Files Permanent Code of Iowa, 37213(5) Also continuing
legal, administrative, and historical value
III. Permits and Licenses
A. Cigarette 5 years Administrative and legal value ends
B. Dog or Cat 5 years Administrative and legal value ends
C. Liquor and Beer 5 years Administrative and legal value ends
D. Restaurant 5 years Administrative and legal value ends
E. Miscellaneous Business (peddler,
taxi, mobile food trucks, etc.)
5 years Administrative and legal value ends
F. Special Events (parades,
festivals, etc.)
5 years Administrative and legal value ends
IV. General
A. Accidents on City
Property Involving City
1 Claims Settled out of Court 10 years after settlement Legal value ends
2 Court Decisions Permanent Continuing legal value
B. Bids
1 Accepted 5 years Legal and fiscal value ends
2 Rejected 5 years or 1 year after audit Legal and fiscal value ends
C. Blueprints or Plans for
City-Owned Structures
Permanent Continuing administrative and historical
value
D. Cemetery Records, Burial Records Permanent Continuing historical value
Schedule 1: Administrative and Legal Records, continued
15 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
E. Contracts or Agreements for
Services, Purchases of Equipment
or Supplies, Concessions
10 years after expirations Legal value ends
F. Correspondence As long as administratively useful;
appraise for permanent retention
Possible long-term administrative use
and historical value
G. Daily Diaries or Logs
(appointment calendars, telephone
or radio logs, task lists, etc.)
5 years Administrative value ends
H. Equipment Records
1 Inventories While current Administrative value ends
2 Maintenance History Life of equipment Administrative value ends
3 Cost of operation summaries 5 years Administrative value ends
4 Information Service Records
a Computer equipment inventory While current Administrative value ends
b Telephone and mobile phone 5 years Administrative value ends
c Depreciation reports
and records
5 years Administrative value ends
d Vendor information 5 years Administrative value ends
I. Franchise Agreements 5 years after expiration; appraise for
permanent retention
Legal value ends; possible continuing
historical and legal value
J. Insurance Policies 5 years after expiration Legal value ends
K. Leases 7 years after expiration; appraise for
permanent retention
Legal value ends; possible continuing
historical and legal value
L. Legal Actions
1 Civil Lawsuits and Administrative
Law Proceedings
5 years after closure Administrative and legal value ends
2 Criminal and Municipal
Infraction Cases – Closed
5 years Administrative value ends
3 Civil Case – Closed 5 years Administrative value ends
4 Citations 5 years Administrative value ends
M. Legal Opinions
1 Informal Opinions 5 years Administrative and legal value ends
2 Formal Opinions Permanent Continuing legal value
N. Maps, Current and Outdated
(road, street, zoning, park, flood
plain, topography, utilities, etc.)
Permanent Continuing administrative and historical
value
O. Minutes of Boards
and Commissions
Permanent Continuing administrative and historical
value
P. Notices Sent to Citizens to
Comply with Ordinances (including
nuisance abatement notices)
5 years after disposition Administrative and legal value ends
Schedule 1: Administrative and Legal Records, continued
16 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
Q. Petitions from Citizens 5 years after issue closed; appraise
significant issues for permanent retention
Administrative and legal value ends;
possible historical value
R. Promotional Materials
1 City Newsletters Permanent Continuing historical value
2 Advertising Contracts 5 years Administrative and legal value ends
3 Press Releases 5 years Administrative value ends
4 Pamphlets, Brochures Appraise for permanent retention Possible historical value
5 Newspaper Clippings Permanent Continuing historical value
S. Photos, Scrapbooks Appraise for permanent retention Possible historical value
T. Reports from Departments
1 Monthly 5 years Administrative value ends
2 Annual Permanent Continuing historical value
U. Studies, Surveys
1 From an Outside Source As long as administratively useful Administrative value ends
2 Pertaining Directly to City Appraise for permanent retention Possible historical value
V. Election Records
1 Precinct Maps, Current
and Outdated
Permanent Continuing historical value
2 City Elections
a Election Petitions Permanent Continuing historical value
b Abstracts Permanent Continuing historical value
V. Police and Fire Retirement Records
A. Minutes of the Board Permanent Continuing administrative, legal, and
historical value
B. Reports
1 Actuary 5 years Fiscal value ends
2 Investment 5 years Fiscal value ends
3 Fund 5 years Fiscal value ends
C. Case File (actions,
appeals, decisions)
Permanent Continuing administrative, legal, and
historical value
VI. Finance/Purchasing Records
A. Leases
1 Agreements and Related
Documents Acted on by Council
Upon expiration, 5-year minimum Administrative value ends
2 Agreements not Requiring
Council Action
5 years after expiration, 5-year minimum Administrative value ends
B. Purchase Orders
1 Purchase Orders 10 years after order date or life of
purchase
Administrative value ends
2 Change Orders 10 years after order date Administrative value ends
Schedule 1: Administrative and Legal Records, continued
17 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
C. Bids, Quotes and Proposals
1 Official Copy, Bid/Proposal RFP 10 years after completion of contract Administrative value ends
2 Copies of Bids Received
and Related Documents for
Public Improvement Projects
and Acted on by Council
10 years after completion of contract;
awarded bids retained permanently
Administrative value ends; continuing
administrative value
3 Copies of Bids Received and
Related Documents for Fleet
Equipment Acted on by Council
Lifetime of equipment; unaccepted bids: 1
year after acceptance of winning bid
Administrative value ends
4 Copies of Bids Received
and Related Documents for
Other Equipment and Service
Projects Acted on by Council
10 years after completion of contract;
unaccepted bids: 1 year after acceptance
of winning bid
Administrative value ends
5 Originals of Bids, Quotes and
Proposals Received for Contracts
Not Awarded by Council
10 years after completion of contract
except fleet equipment and buses;
lifetime of equipment and other capital
equipment;
10 years after completion of contract or
upon expiration of warranty, whichever is
more
Administrative, grant and warranty issues
are active until equipment is taken out of
service
D. Printing Charges 5 years Administrative value ends
E. Central Stores
1 Stocks of Material Safety Data
Sheets for Distribution
30 years after last use Administrative value ends
2 Issue Slips After audit completion or at least 5 years Administrative value ends
F. Materials Inventory Records
1 Issue Records 5 years Administrative value ends
2 Receipt Records 5 years Administrative value ends
3 Catalogued Inventory
Physical Count Records
After audit completion or at least 5 years Administrative value ends
4 Catalogued Inventory Year-End
Exception/Adjustment Record
After audit completion or at least 5 years Administrative value ends
5 Cataloged Inventory
Adjustment Record
After audit completion or at least 5 years Administrative value ends
6 Non-catalogued Inventory
Physical Count Record
After audit completion or at least 5 years Administrative value ends
7 Year-end Materials
Inventory Summary
After audit completion or at least 5 years Administrative value ends
G. Interdepartmental Charges
1 Fax Charges After audit completion Administrative value ends
2 City Hall Copier Readings After audit completion Administrative value ends
Schedule 1: Administrative and Legal Records, continued
18 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
I. Revenue
A. Notice of Property Tax
Allocation from County
5 years Fiscal value ends
B. Notice of Liquor Tax
Allocation from State
5 years Fiscal value ends
C. Property Tax Assessment Books Permanent Continuing historical value
D. Federal Revenue Sharing Records 5 years Fiscal value ends
E. Investments (Notice of interest
earned or reports of growth,
dividends, purchase, sales, etc.)
5 years Fiscal value ends
F. Parking Revenue
1 Income from Meters and
Lots (daily receipts, monthly
summaries, ledgers, deposit slips)
5 years Fiscal value ends
2 Income from Violations (ticket
copies, logs, daily receipts,
monthly summaries, deposit slips)
5 years Fiscal value ends
G. Road Use Tax Funds
1 Application for Financial Aid
(Forms 230001, 230002,
agreement, invoices, payment
vouchers, certificate of audit)
5 years Fiscal value ends
2 Annual Street Finance Report 5 years Fiscal value ends
3 Street Construction Program
(Form RUT 1-A, 220001, 220002)
5 years Fiscal value ends
4 Aerial Street Maps Permanent Continuing historical value
H. Claims for Refunds
of State Sales Tax
5 years Fiscal value ends
I. Claims for Refunds of State Fuel Tax 5 years Fiscal value ends
J. Special Assessments
1 Certified Mail Stubs from
Notice to Property Owners
5 years after final payment Fiscal and legal value ends
2 Assessment Title Searches 5 years Fiscal and legal value ends
3 Preliminary and Fiscal
Assessment Schedules
5 years after final payment Fiscal and legal value ends
4 Petition and Waiver (agreements
to special assessments)
5 years after final payment Fiscal and legal value ends
5 Assessment Plats 5 years after final payment Fiscal and legal value ends
6 Certificate of Levy and
Final Assessment
5 years after final payment Fiscal and legal value ends
Schedule 2: Financial Records
19 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
K. Bond Issues and Proceedings
1 Bond Certificates 5 years after final recall Fiscal value ends
2 Redeemed Coupons 5 years after final recall Fiscal value ends
3 Bond Register Permanent Code of Iowa, 37213(5) Also continuing
administrative, legal, and historical value
4 Proceedings (notice and call of
public meeting, minutes and
certificate of meeting, certificate
of referendum, legal opinions)
Code of Iowa, 37213(5) and 7610 Also
continuing administrative, legal, and
historical value
5 Remittance Advice Received
with Payments
5 years Fiscal value ends
L. Records of Federally Funded
Public Improvement Projects
(applications, contracts, accounting
and banking records, payroll,
EEO compliance records) Also see
Schedule 4, Public Works Records
5 years after final payment, if audited Fiscal value ends
II. Accounting
A. Source Documents
1 Accounts Payable
a Requisitions 5 years Fiscal value ends
b Purchase orders 5 years Fiscal value ends
c Invoices, statements, bills 5 years Fiscal value ends
d Claims presented to council 5 years Fiscal value ends
e Check/warrant copies or stubs 5 years Fiscal value ends
f Vendor ledger cards 5 years Fiscal value ends
2 Accounts Receivable
a Receipt copies or books 5 years Fiscal value ends
b Daily cash receipt
tabulation (cash register
tapes, tallies, etc)
5 years Fiscal value ends
c Invoices, statements, bills 5 years Fiscal value ends
B. Books of Original Entry
1 Receipt Journal 10 years Fiscal value ends
2 Disbursement Journal 10 years Fiscal value ends
3 General Journal 10 years Fiscal value ends
4 Appropriations Journal 10 years Fiscal value ends
Schedule 2: Financial Records, continued
20 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
C. Ledgers
1 General Ledger Permanent Continuing fiscal value
2 Subsidiary Revenue Ledger Cards 10 years Fiscal value ends
3 Subsidiary Appropriation/
Expenditure Cards
10 years Fiscal value ends
III. Banking
A. Checking Account Statements 5 years Fiscal value ends
B. Check/Warrant Register (same
as Disbursement Journal, above)
10 years Fiscal value ends
C. Canceled Checks/Warrants 5 years Fiscal value ends
D. Savings Account Statements 5 years Fiscal value ends
E. Reconciliation Worksheets 5 years Fiscal value ends
IV. Financial Reports
A. Annual Financial Report Permanent Continuing fiscal value
B. Treasurer’s/Clerk’s Report 5 years Fiscal value ends
C. Sales Tax and Use Tax Reports 5 years Statute of limitations on audit
D. Grant Reports 5 years after audit; 7 years if not audited;
grant terms if not stated therein
Fiscal value ends
V. Audits Permanent Fiscal value ends
VI. Budget
A. Appropriation Requests
from Departments
5 years Fiscal value ends
B. Annual Budget Forms 5 years Fiscal value ends
C. Final Budget and
Certificate Summary
2 copies permanent Continuing fiscal and historical value
D. Budget Amendments 2 copies permanent Continuing fiscal and historical value
Schedule 2: Financial Records, continued
21 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
I. Payroll
A. Payroll Journal (shows name,
SSN, earnings, deductions, net
pay/period and yearly totals)
60 years Fiscal value ends (satisfies long-term
need for future salary and pension
inquiries)
B. Payroll Support Documents 5 years Fiscal value ends
C. Federal Reporting Forms
1 W-2, W-3, W-4 5 years Fiscal value ends
2 941E Quarterly Report 5 years Fiscal value ends
3 Copy of Deposit Card 5 years Fiscal value ends
4 1099, 1096 5 years Fiscal value ends
D. State Reporting Forms
1 Withholding Agents Reports 5 years Fiscal value ends
2 Job Service Report 5 years Fiscal value ends
3 Copy of Deposit Card 5 years Fiscal value ends
4 IPERS 5 years Fiscal value ends
5 MFPRSI 5 years Fiscal value ends
II. Payroll
A. Individual Employee File
1 Job Description and History Permanent Continuing historical value
2 Application and Resume 60 years Administrative value ends (satisfies the
long-term need for future inquiries)
3 Civil Service Test,
Scores, Placement
60 years Administrative value ends
4 Evaluations, Discipline,
Demotion, Promotion, Awards
60 years Administrative value ends
5 Continuing Education 60 years Administrative value ends
6 Medical Information (separate file)60 years Administrative value ends
7 Resignations, Reasons for Leaving 60 years Administrative value ends
8 Claim for IPERS 60 years Administrative value ends
9 Unemployment Insurance Claims 5 years Fiscal value ends
10 Garnishments Through closure plus 1 year Fiscal value ends
11 Enrollment for Direct Deposit,
Insurance, Savings Bonds, Etc
While current Administrative value ends
12 Centralized I9 (separate)3 years after hire date, or one year after
the date employment ends, whichever is
later
Administrative value ends
B. Applications of Those Not Hired 5 years Administrative value ends
Schedule 3: Payroll and Personnel Records
22 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
C. Civil Service Records
1 Minutes of the Board
or Commission
Permanent Continuing administrative and historical
value
2 Roster of Eligible Applicants 5 years Administrative value ends
3 Case Files (actions, appeals,
decisions)
10 years Legal value ends
D. Equal Employment Opportunity
1 EEO-4 Report 5 years Administrative value ends
2 Plans
a City’s 5 years Administrative value ends
b Potential contractors’5 years Administrative value ends
E. Health Insurance Payments, Claims 5 years Administrative and fiscal value ends
1 Employer’s Report 5 years Administrative and fiscal value ends
2 OSHA Report 5 years Administrative and fiscal value ends
3 Workers’ Compensation Reports 2 years from the date of occurrence on
which benefits are claimed or 3 years from
the last payment of weekly compensation
benefits
Code of Iowa, 8526 Legal value ends
F. Union Records
1 Negotiations As long as administratively useful; then
appraise for permanent retention
Administrative value ends Possible
historical value
2 Contracts Permanent Continuing administrative and historical
value
3 Fact Finding and Arbitration Cases 5 years minimum then appraise for
permanent retention
Administrative value ends Possible
historical value
4 Case Files (actions, appeals,
decisions)
10 years then appraise for permanent
retention
Legal value ends Possible historical
value
G. Public Service (PSE)
Contracts, Claims, Etc.
5 years Administrative and fiscal value ends
H. Miscellaneous
1 Classification Studies 5 years Administrative value ends Appraise for
possible historical value
2 Compensation Surveys 5 years Administrative value ends Appraise for
possible historical value
3 Administrative Studies 5 years Administrative value ends Appraise for
possible historical value
4 Job Specifications Permanent Continuing historical value
5 Personnel Policies, Pay Plans, EtcPermanent Continuing historical value
6 Internal Investigations 10 years Administrative and legal value ends
Appraise for possible historical value
Schedule 3: Payroll and Personnel Records, continued
23 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
I. General Records Common to Engineering and Planning & Zoning Departments
A. Annexation Files Permanent Continuing administrative and historical
value
B. Maps, Current and Outdated
(road, street, zoning, park, flood
plain, topography, utilities, etc.)
Permanent Continuing administrative and historical
value
C. Plats (subdivision,
annexation, assessors, legal
descriptions, plat books)
Permanent Continuing administrative and historical
value
D. Studies or Surveys
1 From Outside Source As long as administratively useful Administrative value ends
2 Pertaining to City Appraise for permanent retention Possible historical value
E. Subdivision Files Permanent Continuing administrative and historical
value
II. Engineering Records
A. Blueprints or Plans of
City-Owned Structures
Permanent Continuing administrative and historical
value
B. Bridge Records (inspection
and maintenance)
Life of structure Administrative value ends
C. Capital Improvement Projects
1 Authorization Phase 5 years Administrative value ends
a Minutes of Hearing, Clerk’s
Certificate, Resolutions
Permanent (part of minute and resolution
books)
Continuing legal and historical value
b Specifications Permanent Continuing administrative and historical
value
c Notice of Hearing and Letting
(proof of posting documents,
instructions to bidders, bid,
bid bond, performance bond,
certificate of insurance)
5 years after project completed, if audited Fiscal and legal value ends
d Contract Life of structure Administrative and legal value ends
2 Financing Phase See Schedule 2, Financing Records
a Special Assessments, Bond
Issues, State or Federal Grants
3 Pre-Construction Phase
a Appraisals 5 years after project completed; if project
not initiated, retain as administratively
useful
Administrative and fiscal value ends
b Environmental Impact Surveys 5 years Administrative value ends
c Historical Surveys of Buildings Appraise for permanent retention Possible historical value
d Relocation Files 5 years after final payment Administrative and fiscal value ends
Schedule 4: Public Works Records
24 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
e Condemnation Files Permanent Continuing legal and historical value
f Demolition Files Permanent Continuing legal and historical value
4 Construction Phase
a Work Orders 5 years after project completed, if audited Administrative and fiscal value ends
b Daily Diaries 5 years after project completed, if audited Administrative and fiscal value ends
c Payroll Records 5 years after the project is completed, if
audited
Administrative and fiscal value ends
d Change Orders 5 years after the project is completed, if
audited
Administrative and fiscal value ends
e Cement or Other Purchases 5 years after project completed, if audited Administrative and fiscal value ends
f Inspections, Testing 5 years after project completed, if audited Administrative and fiscal value ends
g Progress Reports 5 years after project completed if audited Administrative and fiscal value ends
h Pay Requests 5 years after project completed, if audited Administrative and fiscal value ends
i Blueprints, Tracings Permanent Administrative, and fiscal value ends
j Certificate of Completion
and Acceptance
Permanent Administrative and fiscal value ends
D. Deeds, Easements or Right
of Way Agreements
Permanent Continuing legal and historical value
E. Land Survey Results
1 Field Notes Permanent Continuing administrative and historical
value
2 Benchmark Books Permanent Continuing administrative and historical
value
F. Photos, Aerials As long as administratively useful;
appraise for permanent retention
Administrative value ends; possible
historical value
G. Profile and Grade Books Permanent Continuing administrative and historical
value
H. Reports to City Council
1 Monthly 5 years Administrative value ends
2 Annual Permanent Continuing historical value
III. Planning & Zoning Records
A. Case Files
1 Zoning Variance Requests
and Decisions
10 years after settlement Administrative and legal value ends
2 Non-compliance Violations 10 years after settlement Administrative and legal value ends
3 Decisions and Orders Permanent Continuing administrative, historical, and
legal value
Schedule 4: Public Works Records, continued
25 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
B. Community Development
1 Urban Renewal, HUD Block Grant See Capital Improvement Projects in this
schedule
2 Public Housing
3 Applications, Correspondence,
Records of Ineligibility,
Determinations, Tenant Files
5 years after case closed Administrative value ends (Federal
Register, Guide to Record Retention
Requirements suggests 3 year retention)
C. General Planning (comprehensive
plan, land use, open space,
recreation, capital improvements,
regional, transportation, etc.)
As long as administratively useful;
appraise for permanent retention
Administrative value ends; possible
historical value
D. Minutes of the Board
or Commission
Permanent Continuing administrative and historical
value
E. Rosters of Previous Board
or Commission Members
Permanent Continuing historical value
F. Reports to City Council
1 Monthly 5 years Administrative value ends
2 Annual Permanent Continuing historical value
IV. Building Inspection Records
A. Building/Site Plans
1 Residential 5 years Administrative value ends
2 Commercial Life of structure Long-term administrative value
3 Rental 5 years Administrative value ends
B. Case Files, Board of Adjustment 10 years after disposition Administrative and legal value ends
C. Inspection Records
1 Card or Address File 5 years Administrative value ends
2 Reports 5 years Administrative value ends
3 Log Books Permanent Continuing administrative and legal value
D. License Records (electricians,
plumbers, mechanical)
60 years Long-term administrative and legal value
E. Minutes of the Board of Adjustment Permanent Continuing administrative and historical
value
F. Permits (or application,
whichever has most info; building,
plumbing, heating, A/C, electrical,
sewer, excavation, demolition,
occupancy, street, sidewalk)
Permanent Continuing administrative value
G. Reports to City Council
1 Monthly 5 years Administrative value ends
2 Annual Permanent Continuing historical value
Schedule 4: Public Works Records, continued
26 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
V. Maintenance of Streets and Grounds
A. Complaints 5 years after disposition Administrative value ends
B. Daily Diaries or Logs
(appointment calendars, telephone
or radio logs, task lists, etc.)
5 years Administrative value ends
C. Equipment
1 Inventories While current Administrative value ends
2 Maintenance Life of equipment Administrative value ends
3 Cost of Operation Summaries 5 years Administrative and fiscal value ends
D. Purchasing See Schedule 2, Financial Records
(Accounts Payable)
1 Fuel Consumption Records 5 years Fiscal value ends
2 Fuel, Gravel, Sand, Hauling, etc 5 years Fiscal value ends
E. Reports to City Council
1 Monthly 5 years Administrative value ends
2 Annual Permanent Continuing historical value
F. Work Orders 5 years Administrative value ends
Schedule 4: Public Works Records, continued
27 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
A. Blueprints of Commercial Buildings As long as administratively useful Administrative value ends
B. Daily Diaries or Logs (appointment
calendars, activity, radio, phone)
5 years Administrative value ends
C. Equipment Records
1 Inventories 5 years Administrative value ends
2 Maintenance and Testing 5 years Administrative value ends
D. Inspection Records
1 Card File or Log Book with
Results, Violations, Corrections
Life of structure Administrative and legal value ends
2 Inspector Books, Copies of
Inspection Certificates
5 years Administrative value ends
E. Iowa Incident Reports Permanent Continuing administrative and historical
value
F. Investigation Files
1 Arson Permanent Continuing administrative and legal value
2 Fire Deaths Permanent Continuing administrative and legal value
G. Log Book of Fires Permanent Continuing administrative and historical
value
H. Maps of Area Served As long as administratively useful Administrative value ends
I. Miscellaneous Vehicle Run Reports 5 years Administrative value ends
J. Roll Call or Minute Books Permanent Continuing historical value
K. Reports to City Council
1 Monthly 5 years Administrative value ends
2 Annual Permanent Continuing historical value
L. Rural Township Contracts 5 years after expiration Administrative and legal value ends
M. Photos, Department History Permanent Continuing historical value
N. State Fire Marshal’s Statistics As long as administratively useful Administrative value ends
Schedule 5: Fire Department Records
28 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
A. General
1 Contracts, Agreements
(concessions, services, equipment,
personnel, facility use, projects)
10 years after expiration Administrative and legal value ends
2 Minutes of the Board
or Commission
Permanent Continuing administrative and historical
value
3 Facilities, Buildings,
Other Structures
Life of building or until sold Administrative value ends
4 Equipment (inventories,
maintenance)
Until equipment retired Administrative value ends
5 Facilities, park maintenance,
pesticide applicator licenses
5 years minimum Administrative value ends
B. Miscellaneous Records
1 Program Files (class lists, rosters,
scorebooks, permission slips)
5 years Administrative value ends
2 Reservation Records
(shelter houses, facilities,
building spaces, etc)
5 years Administrative value ends
3 State Sales Tax Return 5 years Fiscal value ends
4 Promotional Materials 5 years; appraise for permanent retention Possible historical value
5 Photos, Park History Permanent Continuing historical value
C. Swimming Pools, Golf
Courses, and Other Enterprises
that Charge Admission
1 Daily Cash Receipts, Cash
Register Tapes, Deposit Slips
5 years Fiscal value ends
2 Record of Season Ticket Sales 5 years Fiscal value ends
3 User Statistics 5 years Administrative value ends
4 Department of Public Health
Water Quality Tests
5 years Administrative value ends
5 Material Safety Data Sheets 30 years after last use OSHA requirement; administrative value
ends
D. Reports to City Council
1 Monthly 5 years Administrative value ends
2 Annual Permanent Continuing historical value
Schedule 6: Parks and Recreation Records
29 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
A. Contracts or Leases 10 years after expiration Administrative value ends
B. Correspondence with
Regulatory Agencies, FAA or Iowa
DOT (inspections, certification,
correction of violations, etc.)
As long as administratively useful or until
issue resolved; appraise for permanent
retention
Administrative value ends; possible
historical value
C. Facilities
1 Land See Schedule 1, Administrative and Legal
Records, Title Documents
2 Buildings, Runways,
Other Structures
See Schedule 1, Administrative and Legal
Records, Title Documents
3 Equipment (inventories,
maintenance)
See Schedule 1, Administrative and Legal
Records, Title Documents
D. Master Plans (5-10 year projections)Until superseded; appraise for permanent
retention
Administrative value ends; possible
historical value
E. Minutes of the Board or Commission Permanent Continuing administrative and historical
value
F. Reports to City Council
1 Monthly 5 years Administrative value ends
2 Annual Permanent Continuing historical value
Schedule 7: Airport Records
30 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
A. Circulation Records 5 years Administrative value ends
B. Contracts for Service
with Other Entities
10 years after expiration Administrative value ends
C. Minutes of the Board
or Commission
Permanent Continuing administrative and historical
value
D. Purchasing See Schedule 2, Financial Records,
Accounts Payable
E. Reports to City Council
1 Monthly 5 years Administrative value ends
2 Annual Permanent Continuing historical value
F. Report to State Library Commission Permanent Continuing historical value
Schedule 8: Library Records
31 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
A. Planning
1 Commercial Site Plans 180 days after completion of permitted
work
International Building Code
2 Subdivision Plans 5 years after last final plat approval Administrative value ends
3 PUD, P-C, P-1 Plans Permanent Continuing administrative and historical
value
4 LUPP Requests 5 years Administrative value ends; possible
historical value
5 Neighborhood Planning (sub-
area plans, neighborhood
liaison activities)
5 years minimum Administrative value ends; possible
historical value
6 Historic Preservation Files Permanent Continuing administrative and historical
value
7 Permitted Home Occupation Files Permanent Continuing administrative and historical
value
B. Affordable Housing
1 Home Buyer Files (applications,
HUD settlement statements,
purchase agreements, racial/
ethnic documentation,
rehabilitation contracts,
and documentation)
7-30 years or until the property is sold Administrative value ends
2 Grant Program Files (quarterly
reports, monthly reports, close-
out documents for audits)
5-year minimum after program completion
and audit
Administrative value ends
3 Annual Permanent Continuing historical value
Schedule 9: Housing Records
32 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
A. Permits
1 Noise Permits 5 years Administrative value ends
2 Keg Permits 5 years Administrative value ends
B. Personnel
1 Staff Meeting Minutes and Index Permanent Continuing administrative value
2 Personnel Records (discipline,
demotion, promotion, awards)
60 years Fiscal value ends (satisfies the long-
term need for future salary and pension
inquiries)
3 Personnel Training Records 5 years after termination of employment Administrative value ends
4 Significant Exposure and
Insignificant Exposure Reports
Permanent Continuing administrative value
5 Internal Affairs Investigations Permanent Continuing administrative value
6 Grievances/Responses Permanent Continuing administrative value
7 Outside-event Overtime
Requests, Assignments, Billings
5 years Administrative value ends
8 Policies and Procedures
Manuals and Updates
Permanent Continuing historical value
9 Detective Division Policies and
Procedures Manual and Updates
Permanent Continuing historical value
10 Field Training Officers
Manual and Updates
Permanent Continuing historical value
11 Dispatchers Policies and
Procedures Manual and Updates
Permanent Continuing historical value
12 Liability Release Forms Permanent Continuing historical and legal value
C. Records and Reports
1 Studies/Surveys 5-year minimum, as long as
administratively useful
Administrative value ends
2 Arrest Book Permanent Continuing administrative value
3 Trip Cards 7 years Administrative value ends
4 State of Iowa Grant Reports 5-year minimum, depending on grant
requirements
Administrative value ends
5 Federal Government Grant Reports 5-year minimum, depending on grant
requirements
Administrative value ends
6 Investigation Reports Permanent Continuing historical value
7 Accident Reports Permanent Continuing historical value
8 Pawn Records 7 years Administrative value ends
9 Arrest Records Permanent (hard copy)Continuing historical value
D. Accounting and Payroll Administrative value ends
1 Department Employee
Time Records
5 years Administrative value ends
2 Department Accounting
and Payroll Records
5 years Administrative value ends
Schedule 10: Police Records
33 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
1 Annexation Maps Permanent Continuing administrative and historical
value
2 Plats of City-Owned Property and
Easements Granted to the City
Permanent Continuing administrative and historical
value
3 Topography, Flood Plain Maps Permanent Continuing administrative and historical
value
4 Utility Location Maps and Plats Permanent Continuing administrative and historical
value
5 As-Built and Drawings of
City Buildings, Streets, and
Supporting Infrastructure
Permanent Continuing administrative and historical
value
6 Capital Improvement
Project Specifications
Maintaining for the life of the bond or
loan if the project was funded, or for 5
years after project completion if it was not
funded by a loan or bond
Administrative and fiscal value ends
7 Capital Improvement Project Files Maintaining for the life of the bond or
loan if the project was funded, or for 5
years after project completion if it was not
funded by a loan or bond
Administrative and fiscal value ends
8 Survey Notes Permanent Continuing administrative and historical
value
9 Benchmark Books Permanent Continuing administrative and historical
value
10 Material Safety Data Sheets 30 years after the last usage OSHA requirement; administrative value
ends
11 Nuclear Density Gauge Logs Permanent Permit requirement
12 Studies/Surveys 5 years Possible historical value; appraise for
permanent retention
13 Complaints 5 years after settlement Administrative value ends
14 Daily Diaries or Logs (appointment
calendar, activity, radio, phone)
5 years Administrative value ends
15 Correspondence with
Regulatory Agencies
(inspections, certification,
correction of violations)
5 years/permanent if correspondence
serves as certification or evidence of
correction of violations
Administrative value ends; appraise for
possible historical value
16 Master Plans (5-10
year projections)
Permanent Continuing historical value
Schedule 11: Engineering Records
34 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
A. Equipment and Maintenance
1 Inventories While current Administrative value ends
2 Leases Life of equipment Fiscal value ends
3 Fuel Consumption Permanent Continuing fiscal value
4 Cost of Operation Permanent Continuing administrative and historical
value
5 Underground Tanks,
Registration and Insurance
Permanent Continuing administrative and fiscal
value
B. Maps
1 Time Schedules and Route Maps Permanent Continuing administrative and historical
value
C. Promotional Materials
(pamphlets, brochures)
Permanent Continuing administrative and historical
value
D. Financial Records and Reports
1 Quarterly Reports 5 year minimum Administrative value ends
2 Fuel Tax Reports 5 year minimum Fiscal value ends
3 DBE/WBE Report 5 year minimum Administrative value ends
4 Operating Grants Life of structure, not less than 5 years Fiscal value ends
5 Odometer Readings Life of equipment Administrative value ends
6 Time Sheets 5 years Fiscal value ends
7 Material Safety Data Sheets 30 years after the last usage OSHA requirement; administrative value
ends
8 Claims for Refunds of
State Fuel Tax
5 years Fiscal value ends
Schedule 12: Transit Records
35 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
I. Electric Administration, Engineering and Plant Controls
A. State and Federal Reports
1 EIA 412 – Annual Report of
Public Electric Utilities
5 years Administrative value ends; appraise for
possible historical value
2 EIA 767 – Steam-Electric Plant
Operation and Design Report
5 years Administrative value ends; appraise for
possible historical value
3 EIA 860 – Annual Electric
Generator Report
5 years Administrative value ends; appraise for
possible historical value
4 EIA 861 – Annual Electric
Power Report
5 years Administrative value ends; appraise for
possible historical value
5 Iowa Department of Revenue
Annual Report of Transmission
Lines and Equipment
5 years Administrative value ends; appraise for
possible historical value
6 Form ME-1 – Iowa Utilities
Board Annual Report
5 years Administrative value ends; appraise for
possible historical value
B. Iowa Utilities Board
1 Annual Inspection 5 years Administrative value ends; appraise for
possible historical value
C. FCC Radio License 5 years Administrative value ends; appraise for
possible historical value
D. Licenses and Permits,
State and Federal
1 Iowa Dept of Public Health
Materials License
5 years Administrative value ends; appraise for
possible historical value
2 Continuous Emission Monitoring 5 years Administrative value ends; appraise for
possible historical value
3 Iowa DNR Permits 5 years Administrative value ends; appraise for
possible historical value
4 US EPA Permits 5 years Administrative value ends; appraise for
possible historical value
5 Iowa Utility Board Permits 5 years Administrative value ends; appraise for
possible historical value
E. Distribution System
1 Electric Distribution Maps Permanent Continuing administrative value
2 Electric Switching Maps Permanent Continuing administrative value
F. Security Lights, Rental Agreements Life of agreement, not less than 5 years Continuing administrative value
G. Miscellaneous
1 Iowa One Call Locates 7 years Legal value ends
2 Primary Switching Log and Tags Permanent Continuing legal and historical value
3 Safety Glasses and
Safety Footwear
7 years Administrative and fiscal value ends
4 Siren Tests 7 years Administrative value ends
Schedule 13: Electric Utility Records
36 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
5 Job Orders (active)Until completed, not less than 5 years Administrative and fiscal value ends
6 Job Orders (completed)Permanent Continuing historical value
7 Maps Permanent Continuing historical value
8 Tree Trimming Maps/Permit Cards 7 years Administrative, fiscal, and historical value
9 Material Safety Data Sheets 30 years after the last usage OSHA requirement; administrative value
ends
10 Disposal Record of Material
from Truck Bay Pits
Permanent Continuing legal value
H. Inventory
1 Poles Permanent Continuing fiscal and historical value
2 Transformers Permanent Continuing fiscal and historical value
3 Job Issues Permanent Continuing fiscal and historical value
4 Material in Stock While current Administrative and fiscal value
5 Inventory Records 5 years Fiscal, historical, and legal value ends
I. Inspection/Maintenance
Documents/Reports
1 OH Switch Maintenance 7 years Administrative value ends
2 PCB Test Reports Permanent Continuing historical and legal value
3 Cap Bank Maintenance/Inspection 5 years Administrative value ends
4 Tools As long as possessed, not less than 5
years
Administrative value ends
5 OH Line Inspection 5 years Historical and legal value ends
6 UG Line Inspection 5 years Historical and legal value ends
7 Infrared Inspection 5 years Historical and legal value ends
8 Equipment As long as possessed, not less than 5
years
Administrative value ends
9 Fire Extinguisher Inspection Permanent Continuing legal value
10 Sling Inspections Permanent Continuing legal value
11 High-Voltage Testing (hot
sticks and cover-up)
Permanent Continuing legal value
12 Fork-Lift Inspection As long as possessed, not less than 5
years
Historical and legal value ends
13 High-Voltage Testing of
Substation Hot Sticks
Permanent Continuing legal value
14 Miscellaneous Building
Maintenance Records
Permanent Continuing historical value
Schedule 13: Electric Utility Records, continued
37 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
II. Electric Production Records
A. Operations and Maintenance
1 Generation and Output Logs
(monthly meter logs)
6 years Federal Energy Regulatory Commission
(17,704, 1253)
2 Recording Charts 5 years Federal Energy Regulatory Commission
Regulations
B. Payroll
1 Semi-Monthly Pay Sheets 5 calendar years Administrative and legal value ends
C. Records
1 Record of Unclaimed Deposits 3 years Iowa Administrative Code, 199-204(8)
2 Customer Billing Records 3 years Iowa Administrative Code, 199-204(13)
3 Meter Test Records 3 years after retirement of meter Iowa Administrative Code, 199-206
4 Volunteer Records 2 years Iowa Administrative Code, 199-207(7)
D. OSHA Safety Programs
1 Written Programs 5 years Administrative and legal value ends
2 Training Records 5 years Administrative and legal value ends
3 Canceled Confined
Space Entry Permits
5 years Administrative and legal value ends
4 Portable Fire Extinguisher
Inspections
5 years Administrative and legal value ends
5 Ladder Inspections 5 years Administrative and legal value ends
6 Sling Inspections 5 years Administrative and legal value ends
7 Monthly Respirator
Inspection Forms
5 years Administrative and legal value ends
8 Material Safety Data Sheets 30 years after last usage OSHA requirement; administrative value
ends
Schedule 13: Electric Utility Records, continued
38 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
A. General
1 Minutes of the Board
or Commission
Permanent Continuing administrative and historical
value
2 Capital Improvement Projects See Schedule 4, Public Works Records,
Capital Improvement Projects
a Records relating to state and
federal funding of planning
and/or construction of water
and wastewater facilities
(correspondence, grant
applications, approvals, wage
determinations, adjustments)
5 years after completion Administrative value ends
b Records relating to the
construction of wastewater
treatment facilities
(applications, permits,
amendments, blueprints,
complaints, investigations,
reports, Municipal
Operation Permits)
Permanent Continuing administrative value
3 Operator’s Certification Length of employment Administrative and legal value ends
4 Valuations Permanent Continuing administrative, fiscal, and
historical value
5 Rate Surveys
a Monthly 3 years Administrative value ends
b Annual Permanent Continuing historical value
6 Report to Iowa Department
of Revenue
5 years Administrative and fiscal value ends
Schedule 14: Water Utility Records
39 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
B. System, Plant and Equipment
1 Blueprints or Plans of
Plant and System
Permanent Continuing administrative and historical
value
2 Inventories (elevated water tanks,
wells, pumps, engines, reservoirs,
dams, pump stations, etc)
While current Administrative value ends
3 Equipment Records (water
towers, wells, pumps, engines,
tanks, reservoirs, dams, etc)
a Inventories While current Administrative value ends
b Maintenance History Life of equipment Administrative value ends
c Depreciation Life of equipment Fiscal value ends
4 Maps of System Permanent Continuing administrative and historical
value
5 Meter Records (location,
testing, maintenance)
2 consecutive periodic tests or 2 years;
if record made at retirement, retain for 3
years
Iowa Administrative Code, 199-216(9);
administrative value ends
6 Record of Ys Permanent Continuing administrative value
7 Valve Records Permanent Continuing administrative value
8 Water and Sewer Tap Records Permanent Continuing administrative value
C. Operations
1 Logs Indicating Pumping,
Hours, Gallons, Chemicals
Added, Maintenance, Testing
6 years Administrative value ends
2 Recording Instrument Charts 5 years Administrative value ends
3 Records Relating to Operations,
Including Correspondence,
Permits (NPDES, pretreatment,
disposal water/wastewater
sludge, water supply,
historical consumption, usage
records, trouble calls)
Permanent Continuing historical and future
projection value
4 Lab Records Supporting
Lab Certification
7 years Administrative value ends
5 IDNR Summary of
Bacterial Analysis
7 years Administrative value ends
6 Water Supply Monthly
Operations Report
7 years Administrative value ends
7 Operations Permits Permanent Continuing administrative value
Schedule 14: Water Utility Records, continued
40 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
D. Water Treatment
1 Bacteriological Analysis 5 years US EPA, 40 CFR 14133 Administrative
value ends
2 Chemical Analysis 10 years US EPA, 40 CFR 14133 Administrative
value ends
3 Actions Taken to Correct
Violations of Primary Drinking
Water Regulations
5 years US EPA, 40 CFR 14133 Administrative
value ends
4 Copies of Reports Relating to
Sanitary Surveys of System
10 years US EPA, 40 CFR 14133 Administrative
value ends
5 Records Relating to
Variances or Exemptions
5 years after expiration US EPA, 40 CFR 14133 Administrative
value ends
6 Record of Residuals
Analysis and Disposal
5 years US EPA, 40 CFR 14133 Administrative
value ends
7 Flood Prediction and
Monitoring Data
Permanent Continuing historical and future
projection value
8 Groundwater Level
Monitoring Data
Permanent Continuing historical and future
projection value
E. Billing and Customer
Services Records
1 Application Forms for Hydrant
Meters and Unauthorized Use
of Water (without meter)
5 years Administrative value ends
2 Job Orders 5 years Administrative value ends
3 Complaints 5 years Iowa Administrative Code, 199-214(10)
Administrative value ends
F. Meter Records
1 Meter Testing and Maintenance
Records (meter cards)
5 years after the retirement of meter Administrative value ends
2 Meter Location Records
(address cards)
Permanent Continuing historical value
Schedule 14: Water Utility Records, continued
41 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
G. Cross-Connection Control Records
1 Facility/Customer Records
(device test and facility survey
forms; notifications for the
need for containment, testing,
and noncompliance; assembly
information and test log)
Permanent Continuing administrative and historical
value
2 Wastewater Treatment (record of
monitoring activities and results)
3 years Iowa Administrative Code, 567-632(3)
Administrative value ends
3 Billing and Customer
Service Records
a Applications, Certifications,
or Permits for Hook-up,
Initiation of Service or
Discontinuation of Service
3 years Administrative value ends
b Contracts for Service 1 year after expiration Administrative value ends
c Rate Schedules and
Descriptions of Rate
Computations
50 years Administrative value ends
d Job Orders 3 years Administrative value ends
e Complaints 3 years Iowa Administrative Code, 199-214(10)
Administrative value ends
f Meter Readings See Iowa Administrative Code, 199-216(9)Iowa Administrative Code, 199-216(9)
Administrative value ends
g Billing Records
1) Stubs 5 years Fiscal value ends
2) Receipts 5 years Fiscal value ends
3) Daily Receipt Tabulations 5 years Fiscal value ends
4) Cash Books (journals)5 years Fiscal value ends
5) Ledgers 5 years Fiscal value ends
6) Summaries of Usage
and Billing
5 years Fiscal value ends
7) Delinquent Account Lists 5 years Fiscal value ends
8) Bad Debt Write-Offs 5 years Fiscal value ends
9) Adjustment Postings
or Books
1 year Fiscal value ends
10) Records of Customer
Deposits and Refunds
7 years after the abandonment of service Fiscal value ends
11) Record of Unclaimed
Refunds
1 year Code of Iowa, 5564 Legal and fiscal
value ends
Schedule 14: Water Utility Records, continued
42 | Record Retention Manual for Iowa Cities
Iowa League of Cities | April 2024
Record Title Retention Period Reason
A. Gas Utilities In general, gas utilities shall preserve
records in accordance with the provisions
of Part 225 of the Federal Power
Commission Rules, 18 CFR 225
Iowa Administrative Code, 199-186(2)
1 Record of Unclaimed Deposits 2 years Iowa Administrative Code, 199-194(8)
2 Customer Billing Records 5 years Iowa Administrative Code, 199-194(13)
3 Meter Records (name of the
manufacturer, number, type,
capacity, multiplier, constants,
pressure rating, dates of
installation and removal, testing)
3 years after the retirement
of the meter; before meter’s
retirement, retain last 2 tests
Iowa Administrative Code, 199-196
4 Pressure Surveys and Records 2 years Iowa Administrative Code, 199-197(3)
Schedule 15: Gas Utility Records