Section 04-022  Destruction of Old Records
Each September 1st, the Clerk of the Board is authorized to destroy old records (according to KSA 72-5369-5373) as follows:

A.        Bookkeeping and accounting records which are original books of entry, claims, vouchers and purchase orders, five (5) years.

B.         Formal audit reports, five (5) years.

C.        Financial papers of any type relating to programs supported by federal funds, three (3) years or such longer time as may be required by applicable federal law.

D.        All financial papers not otherwise specified in this section may be destroyed at any time after formal audit reports have been completed and filed in the appropriate offices for a period of six (6) months, and this provision shall apply to the following:  Warrants, warrant checks, receipts, canceled checks, and requisitions.

E.         Official bonds of surety or indemnity, five (5) years after the termination of the term of employment.

F.         Insurance policies, five (5) years after the expiration of the term thereof.

G.        Bonds and coupons stamped paid or canceled and returned by the state fiscal agent, six (6) months after the next following annual formal audit of the school district.