The following guidelines will be used for the retention of the financial records of NUIHC.  Records may be retained on-site or at off-site storage (i.e., contracted storage facility).

Item                                                          Retention Period 

Accounts Payable Invoices                            3 Years 

Bank Statements/Deposits                             3 Years 

Check Registers                                           Permanent 

Employee Withholding Records                     4 Years 

Incorporation Record                                   Permanent 

Lease/Purchase Agreements                          Permanent 

Payroll Checks                                            2 Years 

Payroll Registers                                         3 Years 

Personnel Records                                      5 Years 

Petty Cash Records                                     3 Years 

Tax Returns                                                Permanent