Document Retention and Destruction Policy
NCRA Document Retention and Destruction Policy
It is the policy of the Association to destroy confidential and sensitive documents when the time period required to keep the documents has expired. In no circumstances, however, may any member of the Association’s Board or employee of the Association knowingly alter, destroy, mutilate, conceal, cover up, falsify, or make an entry in any record, document, or tangible object with the intent to impede, obstruct ,or influence the investigation or proper operations of any matter within the jurisdiction of any department or agency of the United States or in retaliation to or contemplation of any such matter or case.
To the extent that a department creates and maintains confidential and sensitive documents, it is the responsibility of that department to destroy these documents as they expire.
It is the policy of the Association to shred confidential and sensitive documents when the time period required to keep the documents has been met.
Documents to be shredded include, but are not limited to:
- Payroll records
- Payroll tax returns
- Form 1099
- Bank documents