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Departmental Retention/Destruction of Payroll RecordsFIN-PAY-IV-10


This policy applies to departmental and campus Payroll Processors and Fiscal Officers.

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Policy Statement

The unit (department, school, campus) which has responsibility for the payroll function shall maintain employee attendance records as prescribed by state and federal regulations for the present fiscal year, plus the past three (3) fiscal years. For example, records would be maintained for the fiscal year (FY 2009-10) as well as the period 7/1/2006 through 6/30/2009.

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Reason for Policy

To establish a policy reflecting federal and state requirements for retaining certain payroll, deduction and reporting records.

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An annual notification is sent to the Fiscal Officer describing retention procedures.

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Required Retention: Time sheets and overtime authorizations.

Not Required: Duplicate copies of payroll vouchers, supplemental payroll vouchers, and adjustment vouchers.

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Additional Contacts

Subject Contact Phone Email
Policy Sterling George 812.855.5107
Policy Stephen Miller 812.855.3274
Policy Sandy McElhinney 812.855.0879

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Previous policy included information for those employees recording their time on attendance records.  Attendance records no longer exist so the policy was revised to address that change.

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