Regulation R4-38

A. Financial

Group I
Retain permanently in original form:

Fund Ledger (Form S-50 ED) (SBE Reg.) Cash Receipts and Disbursements
Records (Forms S-51 ED (SBE Reg.) Voucher Registers (SBE Reg.) Check
Registers (SBE Reg.) General Ledgers (SBE Reg.)

Group II
Retain permanently (ten (10) years in original form after which they may be
microfilmed)FICA Reports (SBE Reg.)Audit Reports (SBE Reg.)

Group III
Retain ten (10) years from end of fiscal year in which last entry is made Payrolls
(SBE Reg.)
Employee Earnings Records (SBE Reg.)
Bank Statements (Local)
Deposit Slips (SBE Reg.)
Reports to Federal Government (SBE Reg.)

Group IV
Retain five (5) years from end of fiscal year in which last entry is made Purchase
Orders (SBE Reg.)
Expenditure Vouchers (Local)
Cash Payment Vouchers (Local)

Inventory Records (SBE Reg.)
Receipts (SBE Reg.)
Budgets, Summaries and Working Papers (SBE Reg.)
Receiving Reports (SBE Reg.)
Monthly Payroll Reports (School Copy) (Local)

B. School Lunch
Retain for three (3) years plus current year
Applications for Free and/or Reduced Price Lunches (SBE Reg.)
Daily Record of Operation - SL-12 (SBE Reg.)
Duplicate Bank Deposit Slips (Local)

C. Transportation
State Annual Report - Indefinitely (SBE Reg.)School Bus Accident Reports - 10
years (Local)
Gas Tickets - three (3) years plus current year (Local)
Alcohol/Drug Testing (USDOT Reg.)
Driver Alcohol Test Results of 0.02 or greater (5 yrs)
Driver Verified Positives - Controlled Substance (5 yrs)
Documentation of Refusals - all tests (5 yrs)
Calibration Documentation (5 yrs)
Driver Evaluations and Referrals (5 yrs)
Copy of each Annual Calendar Year Summary (5 yrs)
Collection Process and Training (2 yrs)
Record of Negative and Canceled Controlled Substance
Tests (1 yr)
Alcohol Tests with Concentrations of Less than 0.02 (1 yr)

D. Personnel
Personnel Records (individual employees) -
Permanently (ten (10) years in original form after which they may be microfilmed
(SBE Reg.)Leave Requests and Personnel Forms - five (5) years (SBE Reg.)
Employee Accident Report - School's copy - three (3) years; Superintendent's
copy - ten (10) years (Local)

E. Pupil Accounting
Pupil Cumulative Records - Indefinitely (Code § 22.1-20)
Principal's and Head Teacher's Term Report -Indefinitely (Code A 22.1-20)
Teacher Registers - Ten (10) years exclusive of current school year. Note:
Teacher Registers are no longer used in Lynchburg. The director for data
processing maintains necessary files on this information. (SBE Reg.)
Teacher Grade Books - Teacher's discretion (Local) Summary of Physical Defects
Corrections and Physical Fitness Ratings - School's copy - Three (3) years,
Superintendent's copy - indefinite (Local) Student Accident Reports - School's
copy - Three (3) years plus current year, Superintendent copy - ten (10) years (Local)

F. Miscellaneous
Fire Safety Committee Reports - 5 years (Local)
Fire Extinguisher Reports - 5 years (Local)
School Fire Prevention Inspection Forms - 5 years (Local)
Final Annual Secondary Report - 10 years (Local)
Southern Association of Colleges and Schools
Annual Report - 10 years (Local)
Preliminary Annual Report - 10 years (Local)

Regulatory Authority: As Noted In Text.

Editor's Note: See State Board of Education Regulations,"Financial Records Retention and Disposition Schedule." (July 1990)

Approved by Superintendent: September 1, 1981
Revised by Superintendent: February 22, 1995