Document Retention

COUNTY DURHAM ASSOCIATION OF LOCAL COUNCILS
BEST PRACTICE GUIDE: RETENTION OF DOCUMENTS
Introduction
1.Information about local council documentation is contained in Chapter 12 of ‘Local Council Administration. This Note is intended to update and supplement that information, with particular reference to the length of time documents should be retained by local councils.
Financial returns
2.The section on page 78 of ‘Local Council Administration’ headed ‘Financial Returns’ is no longer relevant. Local councils are not now required to make financial returns to the Secretary of State, following the enactment of the Local Government Finance Act 1982.
Retention of Documents
3.Shown below is a list indicating the appropriate retention periods with reasons for retention.
4.Other documents not mentioned in the Annex and not covered in Chapter 12 of ‘Local Council Administration’ may be treated as follows –
Planning Papers
a) Where planning permission is granted, the planning application, any plans and the decision letter should normally be retained until the development has been completed so that, if required, the council can check that the development proceeds in accordance with the terms and conditions of the permission.
Where planning permission is granted on appeal, a copy of the appeal decision should also be retained likewise. It may sometimes be sensible to retain an appeal decision indefinitely because of wider implications (e.g. the decision may set a precedent for other developments in the locality).
b) Where planning permission is refused, the papers should be retained until the period within which an appeal can be made has expired. If an appeal is made, and dismissed, the decision letter may, as in (a) above, be worth retaining against further applications relating to the same site.
c) Where a substantial number of planning applications come from the council, it may well be advisable to keep a card index, or similar system of record.
d) Copies of Structure Plans, Local Plans and similar documents should be retained as long as they are in force.
Information from Other Bodies
e.g. circulars etc. from County Associations, NALC and other bodies too numerous to mention – such information should be retained as long as it is useful and relevant.
Magazines and Journals
The Local Council Review is worth keeping for at least five years; other regular publications received may merit similar treatment.
Correspondence
If related to audit matters, correspondence should be kept for the appropriate period specified in the Annexe hereto. In planning matters, correspondence should be retained for the same period as suggested for other planning papers.
For other correspondence, no firm guidelines can be laid down (but see the next paragraph).
It is good practise, and probably essential for larger councils, to review the council’s documentation at least annually.
Anything that is no longer of use or value can be destroyed, but if a council is in doubt on this point it should seek advice from the County Association and retain the document(s) until that advice has been received.
Documents of historical importance, if not retained by the council, should be offered first to the county record office. The county archivist there will always be willing to advise on which records should be permanently preserved

DOCUMENT - MINIMUM RETENTION PERIOD - REASON
Minute books - Indefinite - Archive
Scales of fee and charges - 5 years -Management
Receipt and payment account(s) - Indefinite - Archive
Receipt books of all kinds - 6 years - VAT
Bank statements, including deposit/savings accounts - Last completed audit year - Audit
Bank paying-in books - Last completed audit year - Audit
Cheque book stubs - Last completed audit year - Audit
Quotations and tenders - 12 years/indefinite -Statute of Limitations
Paid invoices - 6 years - VAT
Paid cheques - 6 years - Statute of Limitations
VAT records - 6 years - VAT
Petty cash, postage and telephone books - 6 years - Tax, VAT, Statute of Limitations
Timesheets - Last completed audit year - Audit
Wages books - 12 years - Superannuation
Insurance policies - While valid - Management
Investments - Indefinite - Audit, Management
Title deeds, leases, agreements, contracts - Indefinite - Audit, Management
Members allowances register - 6 years - Tax, Statute of Limitations

For Halls, Centre, Recreation Grounds
Application to hire, lettings diaries copies of bills to hires, record of tickets issued - 6 years - VAT

For Allotments
Register and plans - Indefinite - Audit, Management

For Burial Grounds
Register of fees collected, register of burials, register of purchased graves, register/plan of grave spaces, register of memorials, applications for internment, applications for right to erect memorials, disposal certificates - Indefinite - Archives, Cemeteries Orders, Cremations Regulations

Extracted from NALC Legal Topic Note 33