QUEENSFERRY COMMUNITY COUNCIL RETENTION OF DOCUMENTS REQUIRED FOR THE AUDIT OF
PARISH & COMMUNITY COUNCILS
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| DOCUMENT | MINIMUM RETENTION PERIOD / REASON |
| • Minute Books
• Scales of fees and charges |
Indefinite 6 years for management purposes |
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• Receipts and payments account(s) • Receipt books of all kinds |
Indefinite 6 years for vat purposes |
| • Bank Statements Including deposit and savings accounts |
For Audit purposes -and kept for office management
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| • Bank paying in books
• Cheque book stubs |
Last completed Audit year – and kept for office management Last completed Audit year – and kept for office management |
| • Quotations and tenders
• Paid Invoices • Paid cheques |
6 years for VAT reasons 6 years |
| • V.A.T. records |
6 years generally, but 20 years for vat on rents.
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| • Petty cash, postage, telephone books |
6 years
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• Time sheets |
Last completed Audit Year – (Audit requirement) Personal injury (best practice)
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| • Wages books
• Insurance policies |
12 years – for superannuation purposes While valid – for management purposes |
| • Certificates for insurances Against liability for employees |
40 years from date of which insurance commenced or was renewed The Employers’ Liability (compulsory Insurance) Management |
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Indefinite regarding Audit Management
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| • Title Deeds, leases, agreements, contracts |
Indefinite for Audit management
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| • Members Allowances register | Tax, Limitation Act 1980 (as amended) |
| • Litter picking loan form | Destroyed on return of equipment |