Appendix A Guide to Record Retention Requirements NOTE: The Guide to Record Retention Requirements does not have the effect of law, regulation, or ruling. It is published as a guide to legal requirements that appear to be in effect as of January 1, 1968. Contents I. Department of Agriculture. 1. Foreign Agricultural Service. 4. Agricultural Stabilization and Conser- 5. Commodity Credit Corporation. 6. Commodity Exchange Authority. 8. Federal Crop Insurance Corporation. 9. Packers and Stockyards Administration. 10. Office of the Secretary. II. Department of Commerce. 1. Economic Development Administration. 3. State Technical Services, Office of. 6. Public Roads, Bureau of [Transferred 7. Assistant Secretary for Domestic and International Business. 8. Great Lakes Pilotage Administration [Transferred to XII 3]. 9. National Highway Safety Agency [Transferred to XII 2]. III. Department of Defense (Departments of Army, Navy, Air Force). 1. Office of the Secretary of Defense. IV. Department of Health, Education, and 1. Education, Office of. 2. Food and Drug Administration. 3. Public Health Service. 4. Social Security Administration. 5. Social and Rehabilitation Service. 6. General Administration. V. Department of Housing and Urban Development. 1. Office of the Secretary. 2. Federal Housing Administration. VI. Department of the Interior. 4. Indian Affairs, Bureau of. 5. International Pacific Halibut Commis sion. 6. International Whaling Commission. 7. Mines, Bureau of. 8. National Park Service. 9. Water Resources Research, Office of. 10. Federal Water Pollution Control Administration. 11. Oil Import Administration. VII. Department of Justice. VIII. Department of Labor. 1. Office of the Secretary. 2. Employees' Compensation, Bureau of. 4. Public Contracts, Division of. 7. Bureau of Labor Standards. IX. Post Office Department. X. Department of State. 1. Munitions Control, Office of. 2. Agency for International Development. XI. Department of the Treasury. 1. Accounts, Bureau of. 2. Comptroller for the Currency. 3. Customs, Bureau of. 4. Internal Revenue Service. 5. Foreign Assets Control, Office of. 6. Domestic Gold and Silver Operations, Office of. 7. Narcotics, Bureau of. 8. Public Debt, Bureau of. 9. United States Coast Guard [Transferred to XII 3]. XII. Department of Transportation. 1. Federal Aviation Administration. 2. Federal Highway Administration. 3. United States Coast Guard. 4. Federal Railroad Administration. XIIa. Appalachian Regional Commission. XIII. Atomic Energy Commission. XIV. Civil Aeronautics Board. XIVa. Committee on Purchases of Blind- XV. Equal Employment Opportunity XV. Federal Aviation Agency [Trans- XVI. Federal Communications Commission. XVII. Federal Deposit Insurance Corporation. XVIII. Federal Home Loan Bank Board. XIX. Federal Maritime Commission. XX. Federal Power Commission. XXI. Federal Trade Commission. XXII. General Accounting Office. XXVI. National Science Foundation. XXVIII. Railroad Retirement Board. XXIX. Securities and Exchange Commission. XXX. Small Business Administration. XXXI. Veterans Administration. Supplements: I-Requirements under the Second War Powers Act of 1942. II-Aeronautics and Space Requirements on Availability of Credentials for Inspection. 1.2 Distributing agencies receiving donations of food commodities for use in the assistance of needy persons and in nonprofit school lunch programs outside the United States of America. Maintain records and documents which will accurately reflect all transactions pertaining to the receipt, storage, and distribution of commodities including records of the receipt of commodities in U.S., their exportation, receipt in foreign countries, and distribution to recipient agencies and recipients; and records of receipt and disbursement of funds that arose from the operation of the distribution program and school lunch programs. Retention period: 3 years from the close of the U.S. Federal fiscal year to which they pertain. Records may be disposed of before the end of 3 years with the prior approval of AID/W and the Department. 7 CFR 1501.6 Retention period: Not specified (subject to examination by the Administrator at all reasonable times until the entire amount due under the agreement has been paid CCC). 7 CFR 14.66 1.8 Suppliers who sell agricultural commodities under a Title IV credit purchase authorization (including ocean transportation). Maintain pertinent books, documents, papers, and records related to the supplier and the importer. Retention period: 3 years after final payment under such contracts. 7 CFR 14.17 1.9 Exporters or purchasers participating in the flaxseed and linseed oil export payment-in-kind program. To maintain records of flaxseed or linseed oil exported or to be exported and any documents relating to any transaction in connection with this program. Retention period: 3 years after date of export. 7 CFR 1486.137 1.10 Exporters of agricultural commodities under CCC export credit sales program. [Amended] To keep books, documents, papers, and records involving transactions relating to contracts between the exporter and the importer. Retention period: 3 years after maturity of related credit arrangement. 7 CFR 1488.17 1.11 Importers and suppliers involved in sales of agricultural commodities. (a) Importers-to maintain a record of all offers received from suppliers as a result of public tenders or negotiation. (b) Suppliers-to maintain accurate books, records, and accounts with respect to all contracts entered into hereunder. Retention period: Until expiration of 3 years after final payment under such contracts. 7 CFR 11.6, 11.17, 17.6, 17.17 2. Consumer and Marketing Service MARKETING ORDER PROGRAM FOR FRUITS AND VEGETABLES UNDER THE AGRICULTURAL MARKETING ACT OF 1937, AS AMENDED 2.1 Orange and grapefruit handlers. To maintain records of fruit received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeeding years. 7 CFR 906.51 2.4a Pear, plum, and peach handlers in California. To maintain records of fruits received and disposed of as necessary to verify reports submitted to the Control Committee. Retention period: 2 fiscal years. 7 CFR 917.50 2.5 Peach handlers. To maintain records of peaches received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeeding years. 7 CFR 921.60 2.6 Apricot handlers. To maintain records of apricots received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeeding years. 7 CFR 922.60 2.7 Cherry handlers. To maintain records of cherries received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeeding years. 7 CFR 923.60 2.8 Fresh prune handlers. To maintain records of prunes received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeeding years. 7 CFR 924.60, 925.60 2.9 Potato handlers. To keep records of potatoes received and disposed of as may be necessary to verify reports submitted thereon. To keep records as prescribed by the Raisin Administrative Committee, of raisins acquired, stored, sold, and otherwise disposed. Retention period: At least 2 years after the termination of the crop year in which the transactions occurred. 7 CFR 989.76, 989.77, 989.176 2.20 Olive handlers. To maintain records of olives acquired, held, and disposed of as may be prescribed by the Olive Administrative Committee and needed by it to perform its functions. Retention period: At least 2 years beyond the crop year in which the transaction occurred. 7 CFR 332.61 2.21 Prune handlers. To keep records of prunes received, held, and disposed of as prescribed by the Prune Administrative Committee. Retention period: At least 2 years after the end of the crop year in which the transaction occurred. 7 CFR 993.74, 993.174 2.21a Cranberry handlers. To maintain records of all cranberries acquired, withheld from handling, handled or otherwise disposed of as will substantiate the required reports. Retention period: Not less than 3 years after termination of the crop year in which the transaction occurred or for such lesser period as the committee may direct. 7 CFR 929.61 2.21b Pear handlers. To maintain records of pears received and disposed of as may be necessary to verify reports submitted thereon. Retention period: At least 2 succeeding 7 CFR 931.60 years. 2.21c Hops handlers. [Amended] To maintain such records of hops handled or held as will substantiate the required reports. Retention period: At least 2 years after end of marketing year. 7 CFR 991.61 2.21d Handlers (including each subsidiary and affiliate thereof) of Type 62 Shade Tobacco. [Added] To keep such books and records as will clearly show the details of the respective person's handling of tobacco, including, but not limited to, identification of the grower of the tobacco and the field in which produced. Retention period: 5 years. 7 CFR 1201.60, 1201.130 SHIPPERS HANDLING EXEMPTED FRUITS AND VEGETABLES 2.22 Shippers handling fruits and vegetables covered by exemption certificates under marketing order programs. To keep records of such shipments. Retention period: Not specified, except for tomatoes (at least 2 succeeding years). 7 CFR 917.141, 966.80 (Certificate (record) returned after shipment of commodities (pears, grapes, and potatoes).) 7 CFR 926.122, 927.125, 953.104 PERISHABLE AGRICULTURAL COMMODITIES ACT, 1930 (FRUITS AND VEGETABLES) 2.23 Commission merchants, dealers, and brokers. (a) To keep accounts, records, memoranda, and documents which disclose all business transactions. Retention period: 2 years. 7 CFR 46.14, 46.15, 46.17-46.19, 46.21-46.24, 46.28, 46.29, 46.31, 46.32 (b) To preserve records and memoranda which disclose the true ownership and management of the business. Retention period: 4 years. 7 CFR 46.14 SCHOOL LUNCH, SPECIAL MILK, FOOD STAMP PROGRAM, AND COMMODITY DIS- 2.24 Cooperating State agencies and participating public and private schools. To maintain records as specified in the regulations of the National School Lunch Program. Retention period: 3 years after the end of the Federal fiscal year to which they pertain. 7 CFR 210.8, 210.13 2.25 Cooperating State agencies, participating public and private schools, and institutions. [Amended] To maintain records as specified in the regulations of the Special Milk Program. Retention period: 3 years after the end of the Federal fiscal year to which they pertain. 7 CFR 215.7, 215.11 2.26 Distributing, sub-distributing, and recipient agencies distributing food commodities donated for use in school lunch programs, for training students in home economics, in summer camps for children, by needy Indians on reservations, in institutions, and management companies pertaining to the feeding operations of the institutions, in State correctional institutions for minors, and in assistance of other needy persons. [Amended] To maintain records relating to receipt, disposal, and inventory of commodities, including records with respect to the receipt and disbursement of funds arising from operation of the distributing program. Retention period: 3 years from the close of the Federal fiscal year to which the records pertain. 7 CFR 250.6, 250.8, 251.9 |