Financial Policy Handbook 2017

Record Title

Retention Period

Reason

E. Road Use Tax Funds 1. Application for

5 years

Fiscal value ends

Financial Aid (Forms 230001, 230002, agreement, invoices, payment vouchers, certificate of audit) 2. Annual Street Finance Report 3. Street Construction

5 years

Fiscal year ends

5 years

Fiscal value ends

Program (Form RUT 1-A, 220001, 220002)

4. Aerial Street Maps

Permanent

Continuing historical value

F. Claims for State Sales Tax 5 years G. Claims for State Fuel Tax 5 years

Fiscal value ends Fiscal value ends

H. Special Assessments 1. Certified Mail stubs

5 years after final payment

Fiscal and legal value ends

from Notice to Property Owners

2. Assessment Title Searches

5 years

Fiscal and legal value ends

3. Preliminary and Final Assessment Schedules 4. Petition and Waiver (agreements to special assessments)

5 years after final payment

Fiscal and legal value ends

5 years after final payment

Fiscal and legal value ends

5. Assessment Plats

5 years after final payment 5 years after final payment

Fiscal and legal value ends Fiscal and legal value ends

6. Certificate of Levy and Final Assessment

I. Bond Issues and Proceedings

1. Bond Certificates 2. Redeemed Coupons

5 years after final recall 5 years after final recall

Fiscal value ends Fiscal value ends

3. Bond Register

Permanent

Code of Iowa , 372.13(5). Also continuing administrative, legal and historical value