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How to Use The Payroll General Schedule for the University of Wisconsin |
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Copies: Identify Records Series Titles and Categories Develop and Maintain Documentation of Payroll Policies,Procedures Control Retention and Disposition of Payroll Records Identify the Official Copy, the Institution Record Copy and Working Copies: Many payroll records are produced in multiple copies, by using multi-ply forms or by photocopying. This schedule covers all copies of the record, including the following: Official CopyThe official copy is the copy that is most likely to be used for multi-institution audit purposes. The official copy must be identified for all records series. This copy is usually located in:
Institution Record CopyThe institution should also identify the institution record copy and its location in the institution. The institution record copy is that copy that must be retained to satisfy any institution-specific audit or legal requirement of the institution's operations. Working CopiesAll other copies of the record are considered working or convenience copies. These should not be retained longer than the official and institution copies of the record. If the institution continues to retain convenience copies when retention periods set for the official copies have expired, the institution is not conforming to the retention policies established for "public records" under s. 16.61 (2)(b). Therefore, dispose of these within a reasonable period of time. Retain convenience copies for 1 year or less. If you do not need convenience copies in office, discard them as soon as practical. Do not send them to the State Records Center. Identify Records Series Titles and CategoriesTitles of records series may not be the exact titles used by an institution for each record or records series. The schedule requires some interpretation and application to specific institution titles of payroll records. If institution staff are uncertain about the schedule's application to a specific group of records or need assistance, refer to section titled "For Additional Information and Assistance" to identify sources of advice and assistance. A listing of each records series, summarizing the retention requirements for official, institution and working copies of the records is included in this report. Also included is a narrative detailed description, including lists forms, reports and other items included in the series. All items within a series relate to the same topic and have the same retention requirements. The UW Payroll Processing Center has provided an index of selected forms, reports and documents, along with their retention requirements. Develop and Maintain Documentation of Payroll Policies, ProceduresTransactions and Control: Institutions need to maintain adequate documentation of payroll transactions and activities to meet internal administrative needs, legal purposes and program and financial audit requirements. This schedule provides institution staff with a sound basis for adequate program documentation. Institution Records Management Officers should work with payroll personnel to implement organized filing systems and design information processes that are consistent with effective, efficient records management principles. Design filing systems to meet staff informational needs and facilitate cross-reference to retention and disposition guidance in this schedule. Control Retention and Disposition of Payroll RecordsThe institution should use this schedule to dispose of records that are no longer needed on a continuing basis. Implement the retention and disposition policies in this schedule in a timely and efficient manner. To facilitate disposition, institution staff should cut off files periodically and develop methods to mark files when they close. Disposition includes transfer of records to Records Center storage, when appropriate, and destruction of records through the State's wastepaper or confidential recycling contract. If Institutions are not familiar with confidential disposition procedures or facilities locally available, they should contact their Institution records officer. For all payroll records, the final disposition is destroy. No payroll records in this general schedule have secondary or historical research value to the State, however; some records series have long term administrative value. Disposition of payroll records will be governed by facilities and recycling procedures locally available. Retaining RecordsInstitutions are required to follow this schedule. Retention periods established and disposition directions are state policy requirements for payroll records. Records may be retained for longer purposes under the conditions which follow. Delaying Records DestructionRecords should only be retained for periods longer than the retention periods specified in this schedule if particular records are subject to question costs in an audit; if needed in a legal action; or if a request for retrieval of particular records has been received. Payroll records related to audit findings must be retained until completion of the audit. The Wisconsin Open Records Law 19.35(5), Wis. Stats. forbids the destruction of any record after an inspection or copying request until the request is granted, or at least 60 days after the date that the request is denied. Court orders may extend this time period. The institution's records custodian can provide advice. It is the responsibility of the office holding the record to determine if an audit, litigation or an Open Records request is pending before disposing of that record. Maintaining Inactive Records Inactive records that must be retained for an additional period of time before the expiration of their legal retention requirements should be transferred to a low-cost inactive records facility, such as the State Records Center. Maintaining Inactive RecordsInactive records that must be retained for an additional period of time before the expiration of their legal retention requirements should be transferred to a low-cost inactive records facility, such as the State Records Center.
Approved by Wisconsin Public Records Board, 8/16/95 |