Association Records Retention Schedule - Financial/Tax Issues Retain Permanently Retain for Seven Years Governing Documents CC&Rs Monthly Financial Statements Bylaws Bank Statements Articles of Incorporation Monthly General Ledgers & Regulations Accounts Receivable Reports, e.g. Aging Minutes - Board & Annual Assessment Ledgers Exempt Status Letter (if applies) Check Registers Year End CPA Reports, e.g. Employee Records Annual General Ledgers Reserve Studies Budgets Federal Tax Return Retain for Life +Four Years Retain for Four Years Insurance Policies Paid Invoices Loans Bank Reconciliations Legal Matters Payroll Tax Returns Contracts and Warranties Deposit Slips Insurance Claims Canceled Checks Fixed Asset Purchases Collection Action Items
Association Records Retention Schedule - Financial/Tax Issues Retain Permanently Governing Documents CC&Rs Bylaws Articles of Incorporation & Regulations Minutes - Board & Annual Exempt Status Letter (if applies) Year End CPA Reports, e.g. Annual General Ledgers Budgets Federal Tax Return Retain for Four Years Paid Invoices Bank Reconciliations Payroll Tax Returns Deposit Slips Canceled Checks Collection Action Items Retain for Seven Years Monthly Financial Statements Bank Statements Monthly General Ledgers Accounts Receivable Reports, e.g. Aging Assessment Ledgers Check Registers Employee Records Reserve Studies Retain for Life +Four Years Insurance Policies Loans Legal Matters Contracts and Warranties Insurance Claims Fixed Asset Purchases
records-retention---hoa_2013.docx