Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 615 - THE PRESERVATION OF RECORDS OF WATER UTILITIES (GENERAL ORDER 189) › Appendix A - Schedule of Records and Periods of Retention

Current through Register Vol. 48, No. 28, July 12, 2024
Description of Records
Period to be Retained
CORPORATE AND GENERAL
1.
Capital stock records:
(a)
Capital stock ledgers or other records showing the same
						  information.
7 years after the stockholder's account is closed. (See NOTE
						  1.)
(M)
(b)
Capital stock subscription accounts, warrants, requests for
						  allotments and other essential papers related thereto.
3 years after settlement.
(M)
(c)
Stubs or similar records of capital stock certificate
						  issuance where not used as capital stock ledger records.
7 years after cancellation of certificate. If this record
						  serves the purpose of a capital stock ledger, 1(a) is applicable.
(M)
(d)
Stock transfer registers.
7 years after last entry on page or sheet of the
						  record.
(M)
(e)
Papers pertaining to or supporting transfers of capital
						  stock.
3 years after transfer.
(M)
(f)
Cancelled capital stock certificates, where not used as
						  capital stock ledger records.
7 years after cancellation. If this record serves the
						  purpose of a capital stock ledger, 1(a) is applicable.
(M)
(g)
Change of address notices of stockholders.
Destroy at option after changes are recorded.
(M)
(h)
Bonds of indemnity and affidavits covering issuances of
						  stock certificates to replace lost certificates.
7 years after expiration of bonds.
(M)
(i)
Letters, notices, reports, statements and other
						  communications distributed to all stock holders of a particular class:
(1)
Formal communications addressed to all stockholders of a
						  particular class, including notices of annual and special meetings of stockholders,
						  and other notices, letters, reports or statements relating to corporate or
						  stockholder actions.
10 years.
(M)
(2)
Interim reports of operations, speeches of corporate
						  officers, notices of change of corporate address or telephone numbers, etc.
Destroy at option.
(M)
(j)
Dividend check registers, lists or similar records.
3 years.
(M)
(k)
Dividend checks.
3 years.
(M)
(l)
Third party dividend orders.
6 years after rescission order.
(M)
NOTE 1
For the purposes of this Part, a stockholder's account may be
				treated as a closed account at the time that such stockholder ceases to be a holder
				of record of the particular class of stock of the utility and the 7-year retention
				period prescribed herein shall run from that date. If such person subsequently
				acquires shares of capital stock of the utility and thus again becomes a stockholder
				of the utility, the record of such acquisition shall be treated as a new stockholder
				account.
Description of Records
Period to be Retained
2.
Debt security records: (See NOTE 2.)
(a)
Registered bond and debenture ledgers.
3 years after redemption.
(M)
(b)
Bond and debenture subscription accounts, warrants,
						  subscription notices, requests for allotment and essential papers related
						  thereto.
3 years after settlement.
(M)
(c)
Stubs or similar records of bond and debenture certificates
						  issued.
3 years after redemption.
(M)
(d)
Bond transfer registers and papers pertaining to or
						  supporting transfers of registered bonds and debentures.
3 years after transfer.
(M)
(e)
Records of bond and debenture interest coupons paid and
						  unpaid.
Destroy at option in compliance with NOTE 3.
(M)
(f)
Cancelled bonds and debentures and paid and unpaid interest
						  coupons pertaining thereto.
Destroy at option in compliance with NOTE 3.
(g)
Authorization of holder to convert into other
						  securities.
7 years after conversion
(M)
(h)
Trust indentures, loan agreements or other contracts or
						  agreements securing debt securities issued.
7 years after redemption.
(ME)
(i)
Copy of reports, statements, letters or memoranda filed with
						  Trustee(s) pursuant to provisions of trust indenture or other security instrument or
						  agreement securing debt securities issued.
7 years after redemption, but see NOTE 4.
(M)
(j)
Paid or cancelled debt securities evidencing temporary
						  borrowings.
Destroy at option.
(M)
(k)
Interest checks
3 years.
(M)
NOTE 2
The terms "bonds" and "debentures," as used in this Item, shall
				include all debt securities, such as bonds, debentures or notes other than debt
				securities which evidence temporary borrowings and which are expected to be repaid
				out of the proceeds of the sale of longer term securities. Typical of such temporary
				debt securities as described in Item 2(j) would be notes issued to banks evidencing
				temporary working capital and construction loans.
NOTE 3
Cancelled bonds and debentures and interest coupons pertaining
				thereto, and records of bond and debenture interest coupons, may be destroyed;
				provided that a certificate of destruction giving full descriptive reference to the
				destroyed, cancelled bonds and debenture and interest coupons pertaining thereto,
				and to the records of bond and debenture interest coupons, shall be made by the
				person or persons authorized to perform such destruction, and such certificate of
				destruction shall be retained by the utility for the period herein
				prescribed.
The certificate evidencing the destruction of interest coupons
				pertaining to bonds or debentures need not contain a listing of the bond or
				debenture serial numbers pertaining to such interest coupons.
When documents represent debt secured by mortgage, the certificate
				of destruction shall also be authorized by a representative of the Trustee(s) acting
				in conjunction with the person or persons destroying the documents or shall have the
				Trustee(s') acceptance thereon.
While the certificate of destruction above described may not be
				destroyed earlier than seven (7) years after the payment and discharge of the bonds,
				debentures or interest coupons described in such certificate, it may be microfilmed
				at the option of the utility and such microfilm substituted for the original
				document.
NOTE 4
Destroy at option provided that the Trustee(s) under such indenture
				or security instrument is a National Bank, a member of the Federal Reserve System or
				a subsidiary of any such National Bank or Federal Reserve System member bank; and,
				provided further, that the Trustee(s) has certified to the utility that copies of
				all such documents will be available in the offices of the trustee(s) for inspection
				at any time prior to redemption by holders of debt securities to which such
				documents relate and for inspection by an Federal or State regulatory authority
				prior to redemption and for an additional period of seven (7) years after
				redemption.
Description of Records
Period to be Retained
3.
Authorizations from regulatory bodies for issuance of
						  securities:
(a)
Copy of applications to regulatory bodies for authority to
						  issue stocks, bonds and other securities, including a copy of exhibits in support of
						  such applications.
Until all securities covered by a specific authorization are
						  retired.
(M-10)
(b)
Official copy of opinions and orders of regulatory bodies
						  granting authorize to issue securities.
Until all securities covered by a specific authorization are
						  retired.
(M-10)
(c)
Reports filed with regulatory bodies in compliance with
						  authorizations to issue securities, including supporting papers. (Reports of sales
						  of securities, application of proceeds, etc.)
Until all securities covered by a specific authorization are
						  retired.
(M-10)
4.
Copy of registration statements and other data filed with
						  the Securities and Exchange Commission:
(a)
In connection with offerings of securities for sale to the
						  public, or the listing of securities on exchanges, including supporting
						  papers.
Until all securities covered by a specific authorization are
						  retired.
(M-10)
(b)
Copy of periodic reports and supporting papers filed in
						  compliance with either the Securities Act of 1933 (
						  15 U.S.C.
						  77 a et seq.) or the Securities Exchange Act of
						  1934 ( 15 U.S.C. 78 a et seq.).
Permanently.
(M-10)
5.
Proxies and voting lists:
(a)
Proxies of holders of voting securities.
1 year.
(M)
(b)
Corporate charters or certificates of incorporation.
1 year.
(M)
6.
Minute books of stockholders', directors', and directors'
						  committee meetings.
Permanently.
(M-25)
7.
Titles, franchises and licenses:
(a)
Deeds and other title (including abstracts of title and
						  supporting data).
6 years after property is disposed of unless surrendered to
						  transferee.
(b)
Corporate charters or certificates of incorporation.
Permanently.
(c)
Legal documents in connection with mergers, consolidations,
						  reorganizations, receiverships, and similar actions, affecting the identity or
						  organization of the utility.
Permanently.
(d)
By-laws.
Permanently.
(e)
Franchises and certificates authorizing operations as a
						  public utility.
Permanently.
(f)
Licenses (including amendments thereof) granted by Federal
						  of State authorities for construction and operation of utility plant.
Permanently.
(g)
Copy of formal orders of regulatory commissions served upon
						  the utility.
Permanently.
8.
Permits:
(a)
Permits and granted applications for the use of facilities
						  of others.
6 years after expiration or cancellation.
(ME)
(b)
Copy of permits and applications granted others for the use
						  of the utility's facilities.
6 years after expiration or cancellation.
(ME)
(c)
Applications for the use of facilities not granted and copy
						  of such applications.
Destroy at option.
(M)
(d)
Permits, and applications therefore, of a temporary nature
						  from municipalities or others to perform specific work, such as permits to open
						  streets.
Destroy at option.
(M)
9.
Contracts and agreements (except contracts provided for
						  elsewhere):
(a)
Service contracts, such as for management, accounting,
						  financial, legal and other such services.
6 years after expiration or cancellation.
(ME)
(b)
Contracts with other water utilities for the purchase, sale
						  or interchange of water.
6 years after expiration or cancellation.
(ME)
(c)
Leases pertaining to rentals of property to or from
						  others.
6 years after expiration or cancellation.
(ME)
(d)
Contracts and agreements with individual employees, labor
						  unions, company unions, and other employee organizations relative to wage rates,
						  hours and similar matters.
3 years after expiration or cancellation.
(ME)
(e)
Contracts, agreements and/or other essential records
						  necessary to the carrying out of the functions of an employee's stock purchase or
						  other type of employee's savings plan or pension plan.
3 years after expiration or cancellation.
(ME)
(f)
Memoranda essential to clarify or explain provisions of
						  contracts and agreements.
For same periods as contacts to which they relate.
(ME)
(g)
Card or book records of contracts, leases and agreements
						  made, showing dates of expirations and of renewals, memoranda of receipts and
						  payments under such contacts, etc.
Destroy at option.
(M)
(h)
Summaries and abstracts of contracts, leases and
						  agreements.
Destroy at option.
(M)
(i)
Contracts or agreements for the acquisition or disposal of
						  investments. (Excluding temporary cash investments.)
6 years after expiration or cancellation.
(ME)
(j)
Contracts, agreements and records related thereto pertaining
						  to patents, copyrights and licensing thereof.
6 years after expiation or cancellation.
(ME)
10.
General and Subsidiary ledgers:
(a)
General ledgers and ledgers subsidiary or auxiliary to
						  general ledgers, except ledgers provided for elsewhere.
Permanently.
(M-20)
(b)
Indexes to general ledgers and subsidiary ledgers except
						  ledgers provided for elsewhere.
Permanently.
(M-20)
(c)
Trial balance sheets of general and subsidiary ledgers or
						  equivalent records.
1 year.
(M)
11.
Journals:
General and subsidiary journals, including departmental and
						  divisional journals.
Permanently.
(M-20)
12.
Journal vouchers and journal entries:
(a)
General, departmental, divisional and petty journal
						  vouchers.
Permanently.
(M-20)
(b)
Materials and supplies disbursement, labor distribution, and
						  other detail summarization and distribution records supporting journal vouchers
						  journal entries: (See NOTE 5.)
(M-7)
(1)
Charging plant accounts.
7 years prior to date as of which original cost of plant has
						  been unconditionally determined or approved by the Commission in
(a) an order entered in proceedings initiated for the
						  purpose of making such determination or seeking such approval; or
(b) in an order entered in proceedings initiated pursuant to
						  the provisions of Section 36, 41 or 64 of "An Act concerning public utilities",
						  (Ill. Rev. Stat. 1981, ch. 1112/3, par. 1 et seq.); and, further, that continuing
						  plant inventory records are maintained, and distributions appear in work order
						  records or cost ledger; otherwise, permanently.
(2)
Charging all other accounts.
7 years.
(M)
(c)
Papers forming a part of or necessary to explain journal
						  vouchers or journal entries except as covered in Item 12(b) above.
See Item 12(b)(1) and (2).
(d)
Schedules for recurring journal entries
Destroy when superseded.
(M)
(e)
Lists of standard journal entry numbers.
Destroy when superseded.
(M)
NOTE 5
Time tickets and material issued and material returned tickets may
				be destroyed at option if the basic information contained thereon is transcribed to
				other records, if such other records are retained in accordance with Item 12 of this
				Appendix. Basic information as regards time tickets includes, as a minimum, for the
				purposes of Item 12, hours worked and distribution of time to proper job or account.
				For material issued and material returned tickets, basic information includes, as a
				minimum, for the purposes of Item 12, identification of material by code or
				otherwise, quantity and distribution to proper job or account.
Description of Records
Period to be Retained
13.
Cash books:
(a)
Treasurers' and auditors' general cash books.
3 years.
(M)
(b)
Cash books subsidiary or auxiliary to general cash books
						  except those showing solely collections from customers.
3 years.
(M)
(c)
Subsidiary cash records showing solely customers'
						  collections.
2 years.
(M)
(d)
Other cash records of a memorandum nature.
6 months.
(M)
14.
Voucher registers of similar records showing the account
						  distribution of payments made by voucher
See Items 12(b)(1) and (2).
15.
Vouchers:
(a)
Paid and cancelled vouchers, analysis sheets showing
						  detailed distribution of charges on individual vouchers and other supporting
						  papers.
See Item 12 (b)(1) and (2).
(b)
Original bills and invoices for materials, services, etc.,
						  paid by voucher or otherwise.
See Item 12(b)(1) and (2).
(c)
Checks and receipts for payments by voucher or
						  otherwise.
3 years.
(M)
(d)
Authorizations for the payment of specific vouchers.
See Item 12(b)(1) and (2).
(e)
Lists of unaudited bills (accounts payable), lists of
						  vouchers transmitted, memoranda regarding changes in unaudited bills.
Destroy at option.
(M)
(f)
Voucher indexes
6 years.
(M)
16.
Accounts receivable (See Items 42 and 43 for accounts with
						  customers for water service and for merchandise sales.):
(a)
Records, registers, detail ledgers, related indexes thereto
						  and summaries of distribution, including accounts receivable records pertaining to
						  sales of utility plant.
6 years.
(M)
(b)
Accounting department copy of invoices issued and supporting
						  papers which do not accompany the original invoices and authorizations for charges
						  including supporting papers.
3 years.
(M)
(c)
Periodic statements of unsettled accounts and trial
						  balances.
1 year.
(M)
(d)
Schedule of invoices to be issued.
Destroy at option.
(M)
17.
Records of securities owned, in treasury, or with
						  custodians.
6 years.
(M)
18.
Insurance records:
(a)
Records of insurance policies in force, showing coverage,
						  premiums paid and expiration dates.
Destroy at option after expiration of such policies.
(M)
(b)
Records of self-insurance against losses from fire or other
						  casualty, and damages to property of others or to persons.
Destroy at option.
(M)
(c)
Detailed schedules or spread sheets of monthly insurance
						  charges to operating expenses and other accounts.
Destroy at option.
(M)
(d)
Detailed schedules of monthly accruals for
						  self-insurance.
Destroy at option.
(M)
(e)
Insurance policies.
Until liability of insurance company has expired.
(ME)
(f)
Records of amounts recovered from insurance companies in
						  connection with losses and of claims against insurance companies, including reports
						  of losses and supporting papers.
1 year after settlement or recovery.
(M)
(g)
Inspectors' reports and records of condition of
						  property.
1 year after supersedure.
(ME)
(h)
Reports of minor losses not covered by insurance or less
						  than minimum amount collectable.
Destroy at option.
(M)
(i)
Insurance maps of property and structures erected
						  thereon.
Until superseded or property is disposed of.
(ME)
(j)
Records and statements relating to insurance
						  requirements.
Destroy at option.
(M)
19.
Tax Records:
(a)
Copy of schedules, returns and supporting working papers to
						  taxing authorities and records of appeals:
(1)
Federal income, excess profits, undistributed income, and
						  capital stock taxes.
10 years after settlement.
(ME)
(2)
State income taxes and state or local property taxes.
10 years after settlement.
(ME)
(3)
Other taxes.
10 years after settlement.
(ME)
(4)
Schedule of allocation of consolidated federal income taxes
						  to subsidiary companies.
10 years after allocation.
(ME)
(5)
Records of annual determinations of deferred taxes on
						  income, annual determinations of accounting adjustments for "reserve deferrals" of
						  deferred taxes on income together with basic computations and records of annual
						  plant additions and retirements and adjustments on which deferred tax accounting
						  entries are based. (See NOTE 6.)
6 years after absorption of deferred credits.
(ME)
(b)
Tax bills from taxing authorities and receipts for
						  payment.
See Item 12(b)(1) and (2).
(c)
Summaries of taxes paid by classes of taxes and by
						  location.
6 years.
(M)
(d)
Summaries of taxes paid by taxing districts.
6 years.
(M)
(e)
Schedules of monthly accruals by classes of taxes and
						  supporting papers showing how estimates of taxes to be paid were determined.
Destroy at option.
(M)
(f)
Restatements of schedules of taxes paid after giving effect
						  to refunds and additional assessments.
6 years.
(M)
NOTE 6
For the purposes of this Part, "deferred taxes" and "deferred tax
				accounting" embrace provision for "future taxes on income," "prepaid taxes on
				income," or any other accounting procedure which attributes a tax on income to a
				year or years other than that of the specific year's tax return determining the tax
				liability.
Description of Records
Period to be Retained
20.
Accountants' and auditors' reports:
(a)
Reports of examinations and audits by accountants and
						  auditors not in the regular employ of the utility. (Including reports of public
						  accounting firms and Commission accountants.)
25 years.
(M-10)
(b)
Internal audit reports and working papers.
3 years.
(M)
21.
Tabulating machine and automatic data processing records
						  (not including billing machine records):
(a)
Printed sheets or tapes showing the details and summaries of
						  accounting data indicated on punched cards or tapes.
See Item 12(b)(1) and (2).
(b)
Punched cards or tapes including instructions and wiring
						  diagrams used in assembling figures to be posted to an account.
Destroy at option if printed sheets or tapes are preserved;
						  otherwise, see Item 12(b)(1) and (2).
PLANT AND ACCUMULATED PROVISION FOR
DEPRECIATION, DEPLETION AND
						  AMORTIZATION
22.
Plant ledgers:
(a)
Ledgers of utility plant accounts, including land and other
						  ledgers, showing the cost of utility plant by prime accounts.
Permanently.
(M-20)
(b)
Continuing plant inventory records showing description,
						  location, quantity, cost, etc., of physical units (or items) of utility plant
						  owned.
Until record is superseded or 6 years after plant is
						  retired, provided mortality data are retained as provided in Item 31.
(M)
23.
Construction work in progress ledgers, work orders and
						  supplemental records:
(a)
Construction work in progress ledgers.
See Item 12(b)(1) and (2).
(b)
Work order sheets to which are posted, in summary form or in
						  detail, the entries for labor, materials and other charges for utility plant
						  additions and the entries closing the work orders to utility plant in service at
						  completion.
See Item 12(b)(1) and (2).
(c)
Authorizations for expenditures for additions to utility
						  plant, including memoranda showing the detailed estimates of cost and the bases
						  therefore. (Including original and revised or subsequent authorizations.)
10 years.
(M)
(d)
Requisitions and registers authorizations for utility plant
						  expenditures.
10 years.
(M)
(e)
Completion or performance reports showing comparison between
						  authorized estimates and actual expenditures for utility plant additions.
10 years.
(M)
(f)
Analysis or cost reports showing quantities of materials
						  used, unit costs, number of man-hours, etc., in connection with completed
						  construction projects.
See Item 12(b)(1) and (2).
(g)
Records and reports pertaining to progress of construction
						  work, the order in which jobs are to be completed, and similar records which do not
						  form a basis of entries to the accounts.
Destroy at option.
(M)
(h)
Records of well-drilling logs and well-construction records;
						  geological and photographic maps of field.
Permanently
24.
Retirement work orders and supplemental records:
(a)
Work order sheets to which are posted the entries for
						  removal cost, materials recovered, and credits to utility plant accounts for cost of
						  plant retired (see Item 31).
See Item 12(b)(1) and (2).
(b)
Authorizations for retirement of utility plant, including
						  memoranda showing the basis for determination of cost of plant to be retired and
						  estimates of salvage and removal costs.
10 years.
(M)
(c)
Registers of retirement work orders.
10 years.
(M)
25.
Summary sheets, distribution sheets, reports, statements,
						  and papers directly supporting debits and credits to utility plant accounts not
						  covered by construction or retirement work orders and their supporting
						  records.
25 years after clearance to plant account, provided
						  continuing plant inventory records are maintained; otherwise, 6 years after plant is
						  retired.
(M-15)
26.
Appraisals and valuations made of the utility's property or
						  investments, or of the property or investments of associated companies. (Including
						  all records essential thereto.)
Until appraisal is superseded or property is disposed
						  of.
(M)
27.
Maps or map reproductions showing the location and physical
						  characteristics of production, transmission and distribution systems of the
						  utility.
Until map is superseded or 6 years after plant is retired,
						  provided mortality data are retained as provided in Item 31.
(M)
28.
Engineering records in connection with construction
						  projects:
(a)
Maps or map reproductions, diagrams, profiles, plans,
						  photographs, records of engineering studies, and similar records in connection with
						  proposed construction projects:
(1)
If construction of project results wholly or in part.
Until record is superseded or 1 year after plant is retired,
						  provided mortality data are retained as provided in Item 31.
(M)
(2)
If construction of project does not result.
Destroy at option after completely accounting for expenses
						  incurred.
(M)
29.
Contracts and other agreements relating to utility
						  plant:
(a)
Contracts or agreements relating to acquisition, sale, or
						  other disposition of operating units or system of utility plant.
Permanently.
(M-15)
(b)
Contracts or agreements relating to services performed in
						  connection with construction or removal of utility plant (including contracts for
						  the construction of plant by others for the utility, and for supervision and
						  engineering relating to construction work).
6 years after plant is retired.
(M-15)
(c)
Contracts or agreements relating to maintenance of
						  plant.
6 years after termination or cancellation of contract or
						  agreement.
(ME)
30.
Records pertaining to reclassification of utility plant
						  accounts to conform to prescribed Uniform System Accounts, including supporting
						  papers showing the bases for such reclassification.
See Item 12(b)(1).
31.
Records supporting computations of depreciation, depletion
						  and amortization expense of utility plant, including accumulated provisions
						  therefore, and such data as life and salvage studies.
See Item 12(b)(1) and (2).
TREASURY
32.
Statements of working funds and deposits:
(a)
Summaries and periodic statements of cash balances on hand
						  and with depositories.
Destroy at option after funds have been returned or
						  accounted for.
(M)
(b)
Statements of managers' and agents' cash balances on hand
						  and with depositories.
Destroy at option after funds have been returned or
						  accounted for.
(M)
(c)
Authorizations for and statements of transfer of funds from
						  one depository to another.
Destroy at option after funds have been returned or
						  accounted for.
(M)
(d)
Requisitions and receipts for funds furnished managers,
						  agents and others.
Destroy at option after funds have been returned or
						  accounted for.
(M)
(e)
Records of fidelity bonds of employees and others
						  responsible for funds of the utility.
Until liability of bonding company has expired.
(M)
33.
Records of deposits with banks and others:
(a)
Bank deposit books.
1 year.
(M)
(b)
Copy of bank deposit slips.
1 year.
(M)
(c)
Advice of deposits made when information thereon is shown on
						  other records which are retained.
Destroy at option.
(M)
(d)
Statements from depositories showing the details of funds
						  received, disbursed, transferred, and balances on deposit.
Destroy at option.
(M)
(e)
Bank reconcilement papers.
1 year.
(M)
(f)
Statements from banks of interest credits.
1 year.
(M)
(g)
Check stubs, registers or other records of checks
						  issued.
3 years.
(M)
(h)
Correspondence and memoranda relating to the stopping of
						  payment of bank checks and to the issuance of duplicate checks.
Destroy at option.
(M)
34.
Records of receipts and disbursements:
(a)
Daily or other periodic statements of receipts or
						  disbursements of funds.
2 years.
(M)
(b)
Records or periodic statements of outstanding vouchers,
						  checks, drafts, etc., issued and not presented.
2 years.
(M)
(c)
Reports showing working funds transactions and summaries
						  thereof.
Destroy at option.
(M)
(d)
Reports of revenue collections by field cashiers, pay
						  stations, etc.
Destroy at option.
(M)
REVENUE ACCOUNTING AND COLLECTING
35.
Customers' service applications and contracts:
(a)
Applications for water service for which contracts have been
						  executed.
Destroy at option.
(M)
(b)
Applications for water service used in lieu of
						  contacts.
1 year.
(M)
(c)
Contracts and card files or other records thereof with
						  customers for water service. (See also Item 9(b).)
1 year after expiration or cancellation.
(ME)
(d)
Applications for water service which were withdrawn by
						  applicant or not granted by the utility.
1 year.
(M)
(e)
Contracts for the lease of equipment to customers, including
						  receipts for same.
1 year after expiration or cancellation.
(M)
(f)
Applications and contracts for extension of facilities
						  covered by refundable deposits or guarantees of revenue, also records pertaining to
						  such contracts.
1 year after entire amount is refunded.
(M)
(g)
Applications and contracts for extension of facilities for
						  which donations or contributions are made by customers or others.
Permanently.
(M-15)
36.
Rate schedules:
Official file copy of published rate sheets and schedules
						  for water service.
6 years after supersedure, suspension or expiration.
(ME)
37.
Customers' guarantee deposits:
(a)
Customers' deposit ledgers or card records.
6 years after refund.
(ME)
(b)
Customers' deposit certificate books.
6 years after refund.
(ME)
(c)
Receipts for customers' deposits refunded.
6 years after refund.
(ME)
(d)
Receipts for interest on customers' deposits.
6 years after refund.
(ME)
(e)
Records of customers' deposits unclaimed.
7 years.
(M)
38.
Meter reading sheets and records:
(a)
Superseded meter reading sheets.
Destroy at option if data are recorded on customers' ledger
						  and retained as provided in Item 42(a) and (b); otherwise, 2 years.
(M)
(b)
Superseded indexes to meter books.
Ditto
(c)
Meter reread sheets (special readings to check high or low
						  consumption).
Ditto
(d)
Customers' reading cards.
Destroy at option if data are recorded on customers' ledger
						  and retained as provided in 42(a) and (b); otherwise, 2 years.
(M)
(e)
Meter reading documents used in lieu of meter reading
						  sheets.
Ditto.
(f)
Connection and disconnection orders.
1 year.
(M)
39.
Maximum demand charts and demand meter record cards.
2 years, except where charts are exchanged with the customer
						  and the basic chart information is transferred to another record the charts need
						  only be retained 1 year provided the record containing the basic data is retained 2
						  years.
(M)
40.
Miscellaneous billing data:
(a)
Billing department's copy of contracts with customers (in
						  addition to contracts in general file).
Destroy at option.
(M)
(b)
Service and inspection orders on which customers are charged
						  and sundry charge advices.
1 year.
(M)
(c)
Authorizations for charges under water service
						  contracts.
1 year after expiration of contract.
(ME)
(d)
Standard billing sheets or schedules (showing computed bills
						  of varying consumption according to rates).
Destroy at option.
(M)
41.
Revenue summaries:
(a)
Summaries of monthly operating revenues according to classes
						  of service of entire water utility.
3 years.
(M)
(b)
Summaries of monthly operating revenues according to classes
						  of service by towns, districts or divisions. (Including summaries of forfeited
						  discounts and penalties.)
3 years.
(M)
42.
Customers' ledgers and other records used in lieu
						  thereof:
(a)
Customers' ledgers.
2 years.
(M)
(b)
Records used in lieu of customers' ledgers, such as bill
						  summaries, registers, bill stubs, meter reading books, etc.
2 years.
(M)
(c)
Copy of large bills:
(1)
If details are transcribed to ledgers covered by Item 42(a)
						  above.
Destroy at option.
(M)
(2)
If details are not transcribed to ledgers.
2 years.
(M)
(d)
Trial balances of ledgers referred to above.
1 year.
(M)
(e)
Indexes to customers' accounts.
2 years.
(M)
(f)
Change of address notices from customers.
Destroy at option after changes are recorded.
(M)
(g)
Cards and other records relating to forfeited
						  discounts.
2 years.
(M)
43.
Merchandise sales - accounting and collecting:
(a)
Contracts or sales agreements with customers and others for
						  the sale or lease of merchandise.
1 year after expiration or cancellation.
(M)
(b)
Merchandise sales tickets and charge slips for work
						  done.
Destroy at option.
(M)
(c)
Merchandise sales journals or registers and summaries of
						  sales.
2 years.
(M)
(d)
Merchandise ledgers, installment records, and indexes
						  thereto.
1 year after completion of payment.
(ME)
(e)
Merchandise sales return and adjustment tickets.
Destroy at option.
(M)
(f)
Cashiers' stubs for merchandise collections.
6 months.
(M)
(g)
Cashiers' periodic reports and statements of collections on
						  merchandise accounts.
1 year.
(M)
(h)
Records of monthly statements to customers
Destroy at option.
(M)
(i)
Reports relating to status of merchandise accounts
						  receivable.
1 year.
(M)
(j)
Job orders and supporting details of charges to customers
						  for work done.
1 year.
(M)
(k)
Trial balances of merchandise ledgers.
1 year.
(M)
44.
Collection reports and records:
(a)
Periodic reports, lists and summaries of collections of
						  operating revenues by collectors, agents and general, local, divisional or district
						  offices. (See Item 34(d).)
Destroy at option.
(M)
(b)
Bill stubs, copy of bills, collection slips and other
						  records pertaining to collections, summarized or detailed in daily or periodic cash
						  reports.
6 months.
(M)
(c)
Memorandum records of remittances from local or branch
						  offices. (See Item 33 which pertains to all bank accounts, whether at general,
						  local, divisional or district offices.)
1 year.
(M)
45.
Customers' account adjustments:
(a)
Detailed records pertaining to adjustments of customers'
						  accounts for overcharges, undercharges, and other errors, results of which have been
						  transcribed to other records.
1 year.
(M)
(b)
Detailed records of high-bill complaints whether or not
						  resulting in adjustments to customers' accounts.
1 year.
(M)
46.
Uncollectible accounts and customers' credit records:
(a)
Records of ratings, credit classifications, and
						  investigations of customers.
Destroy at option.
(M)
(b)
Ledger accounts and supporting details of customers'
						  accounts considered to be uncollectible.
For period legally collectible.
(M)
(c)
Reports and statements showing age and status of customer's
						  accounts.
1 year.
(M)
(d)
Data on unpaid final bills.
1 year.
(M)
(e)
Authorizations for writing off customers' accounts.
3 years.
(M)
PAYROLL AND PERSONNEL RECORDS
47.
Payroll Records:
(a)
Payroll sheets or registers of payments of salaries and
						  wages to individual officers and employees. (See Item 47(k), below, for pension or
						  annuity payrolls, and Item 23(b) for construction payrolls.)
4 years.
(M)
(b)
Records showing the distribution of salaries and wages paid
						  to officers and employees for each payroll period and summaries or recapitulation
						  statements of such distribution.
See Item 12(b)(1) and (2).
(c)
Time tickets, time sheets, time books, time cards, workmen's
						  reports and other records showing hours worked, description of work, and accounts to
						  be charged.
See Item 12(b)(1) and (2).
(d)
Payroll checks, receipts for wages paid in cash, and other
						  evidences of payment for services rendered by employees.
1 year.
(M)
(e)
Receipts for payrolls and pay checks delivered to paymasters
						  or other employees for distribution.
Destroy at option.
(M)
(f)
Applications and authorizations for changes in wage and
						  salary rates, summaries and reports of changes in payrolls, and similar
						  records.
3 years.
(M)
(g)
Applications for payroll changes not authorized.
Destroy at option.
(M)
(h)
Payroll authorizations and records of authorized
						  positions.
3 years.
(M)
(i)
Records of authorizations for deductions from
						  payroll.
1 year after expiration or supersedure.
(ME)
(j)
Comparative or analytical statements of payrolls.
Destroy at option.
(M)
(k)
Pension or annuity payrolls.
4 years.
(M)
(l)
Pension or annuity pay checks.
1 year.
(M)
(m)
Employee's individual earnings record.
4 years.
(M)
48.
Assignments and wage deduction orders:
(a)
Record of assignments and wage deduction orders, including
						  files of orders, notices, etc., pertaining thereto.
Destroy at option.
(M)
(b)
Minor's salary releases.
Destroy at option.
(M)
49.
Personnel records:
(a)
Employee's service records, length of service, and other
						  pertinent data.
3 years after termination of employment.
(ME)
(b)
Applications for employment, requests for medical
						  examination, medical examiner's report, photographs, and other identification
						  records and other miscellaneous records pertaining to the hiring of
						  employees.
Destroy at option.
(M)
50.
Employees' welfare and pension records:
(a)
Records pertaining to costs of employees' recreational,
						  educational, hospital benefit, accident prevention, and similar activities.
3 years.
(M)
(b)
Detailed records showing computations of accruals for
						  pension liabilities.
25 years.
(M-3)
51.
Instructions to employees and others:
(a)
Bulletins or memoranda of general instructions issued by the
						  utility to employees pertaining to changes in accounting, engineering, operating,
						  maintenance and construction policies, methods and procedures.
6 years after expiration or supersedure.
(ME)
(b)
Notices to employees on matters of discipline, deportment,
						  and other similar subjects.
Destroy at option.
(M)
52.
Organization diagrams and charts.
Destroy at option.
(M)
PURCHASES AND STORES
53.
Purchases:
(a)
Advices or requisitions from storekeeper and others for the
						  purchase of materials and supplies or services.
Destroy at option.
(M)
(b)
Bids received from vendors in connection with the purchase
						  of materials and supplies.
3 years.
(M)
(c)
Purchase orders and specifications of materials
						  ordered.
3 years.
(M)
(d)
Contracts for the purchase of materials and supplies:
(1)
Contracts for materials directly charged to plant
						  accounts.
See Item 12(b)(1).
(2)
Contracts for other material.
See Item 12(b)(2).
(e)
Purchasing department copy of invoices for materials and
						  supplies.
Destroy at option.
(M)
(f)
Registers or similar records of invoices.
3 years.
(M)
(g)
Price records or indexes of purchases.
Destroy at option.
(M)
(h)
Advices from vendors acknowledging receipt of orders for
						  materials and supplies, notices of shipment, packing slips and copy of bills of
						  lading.
Destroy at option.
(M)
(i)
Receipts or delivery tickets issued for materials and
						  supplies received in installments and subsequently surrendered with and in support
						  of invoices or bills covering complete purchases.
Destroy at option.
(M)
(j)
Demurrage or car records showing periods freight cars as
						  held on company sidings.
Destroy at option.
(M)
(k)
Copy of notices to vendors for materials and supplies
						  returned for credit or repair.
Destroy at option.
(M)
(l)
Lists or records of invoices transmitted to or from
						  storekeepers.
Destroy at option.
(M)
(m)
Records and reports used for checking and tracing materials
						  and supplies covered by invoices provided for in Item 53(e) above.
Destroy at option.
(M)
54.
Material ledgers:
(a)
Ledger sheets and card records of materials and supplies
						  received, issued, and on hand.
3 years, except that material account distributions are to
						  be preserved in accordance with Item 12(b)(1) and (2).
(M)
(b)
Statements of materials and supplies on hand, per
						  ledgers.
3 years.
(M)
55.
Materials and supplies received and issued:
(a)
Records and reports pertaining to receipt of materials and
						  supplies.
3 years.
(M)
(b)
Records of inspecting and testing materials and
						  supplies.
Destroy at option.
(M)
(c)
Records showing the detailed distribution of materials and
						  supplies issued during accounting periods.
See Item 12(b)(1) and (2).
(d)
Material disbursement tickets showing quantities, unit
						  prices, and accounts to be charged for materials and supplies issued from stores for
						  use.
See Item 12(b)(1) and (2).
(e)
Materials returned credit slips, showing details of
						  materials returned to stock.
See Item 12 (b)(1) and (2).
(f)
Requisitions and receipts for materials and supplies issued,
						  the details of the issue being set forth in the material disbursement
						  tickets.
Destroy at option.
(M)
(g)
Records and reports of materials and supplies transferred
						  from one department, storeroom or division to another.
Destroy at option.
(M)
(h)
Records and reports of materials recovered and returned to
						  stock if transcribed to records covered by Item 55(c) above.
Destroy at option.
(M)
(i)
Records and reports of materials and supplies issued to
						  individuals or gangs of employees to be accounted for when used or returned to
						  stock.
Destroy at option after being accounted for.
(M)
(j)
Minor records and reports pertaining to materials and
						  supplies not involving costs or final disposition, such as reports of unfilled
						  requisitions, authorizations for additions to stock and similar records; also,
						  storeroom copy of purchase orders and price records, other copies being retained in
						  files of purchasing department.
Destroy at option.
(M)
56.
Records of sales of scrap and materials and supplies:
(a)
Authorizations for sale of scrap and materials and
						  supplies.
3 years.
(M)
(b)
Contracts for sale of scrap and materials and
						  supplies.
3 years.
(M)
(c)
Memoranda pertaining to sale of scrap and materials and
						  supplies.
Destroy at option.
(M)
57.
Inventories of materials and supplies:
(a)
General inventories of materials and supplies on hand with
						  records of adjustments of accounts required to bring stores records into agreement
						  with physical inventories.
3 years.
(M)
(b)
Stock cards, inventory cards, and other detailed records
						  pertaining to the taking of inventories if abstracted into records covered by Item
						  57(a) above.
Destroy at option.
(M)
(c)
Minor inventories of materials and supplies on hand if not
						  reflected in adjustments of accounts.
Destroy at option.
(M)
OPERATIONS
58.
Production - Water supply purification and pumping:
(a)
Record of water supplied to distribution system, by
						  source.
3 years.
(M)
(b)
Boiler room, condenser room, turbine room, and pump room
						  logs, including supporting data.
3 years.
(M)
(c)
Boiler room and turbine room reports of equipment in service
						  and performance.
3 years.
(M)
(d)
Equipment failure report.
3 years.
(M)
(e)
Pumping output logs with supporting data.
3 years.
(M)
(f)
Station output reports.
3 years.
(M)
(g)
Oil and waste reports.
3 years.
(M)
(h)
Coal and water logs.
3 years.
(M)
(i)
Gage-reading reports.
3 years.
(M)
(j)
Recording instrument charts.
3 years, except that where the basic chart information is
						  transferred to another record, the charts need only be retained one year provided
						  the record containing the basic data is retained 3 years.
(M)
59.
Transmission and distribution - Water:
(a)
Operator's daily logs and reports of operation.
3 years.
(M)
(b)
Equipment logs and records.
3 years.
(M)
(c)
Apparatus failure reports.
3 years.
(M)
(d)
Reports on inspections and repairs of all street
						  openings.
3 years.
(M)
(e)
Customer meter history records:
(1)
Customer meter test records.
2 years.
(M)
(2)
Records of meter location, including date of
						  installation.
Until superseded.
(M)
(3)
Meter repair records.
2 years.
(M)
(4)
Records of meter type and capacity.
For the life of the meter.
(M)
(5)
Other meter history record data such as purchase date,
						  source, final disposition, etc.
Destroy at option provided mortality data are retained as
						  provided in Item 31.
(M)
(f)
Meter shop reports (periodic reports summarizing tests,
						  repairs, etc.
3 years.
(M)
(g)
Pipelines, structures, equipment and other history
						  records.
For life of equipment.
(M)
60.
Not applicable.
61.
Customers' service:
(a)
Reports of inspecting and testing on customer's
						  premises.
3 years.
(M)
(b)
Records and reports of customers' service complaints.
3 years.
(M)
(c)
Survey of customers' premises to determine type of service
						  and equipment to be installed.
Destroy at option.
(M)
(d)
Records of installed customers' appliances.
Destroy at option.
(M)
62.
Records of auxiliary and other operations:
Records of operations other than water utility
						  operations.
For the same periods as prescribed in this Part for similar
						  records pertaining to water operations.
STATISTICS
63.
Statistics and Miscellaneous:
(a)
Periodic financial, operating and statistical reports
						  regularly prepared in the course of business for internal administrative or
						  operating purposes (and not used as the basis for entries to the accounts of the
						  utility) to show the results of water operations and the financial condition of the
						  utility.
3 years.
(M)
(b)
All other statistical reports (not covered elsewhere in this
						  Part) prepared for internal administrative or operating purposes only and not used
						  as the basis for entries to the accounts of the utility.
Destroy at option.
(M)
64.
Reports to stockholders:
(a)
Annual reports or statements to stockholders and essential
						  supporting papers.
Permanently.
(b)
Written acknowledgments of receipts of reports to
						  stockholders and written requests for copies of such reports.
Destroy at option.
(M)
65.
Reports to Federal and State regulatory commissions:
(a)
Annual financial, operating and statistical reports and
						  essential supporting papers.
Permanently.
(b)
Monthly and quarterly reports of operating revenues,
						  expenses and statistics and essential supporting papers.
3 years after current year.
(M)
(c)
Special or periodic reports and essential supporting papers
						  on the following subjects:
(1)
Transactions with associated companies.
3 years.
(M)
(2)
Budgets of expenditures.
3 years.
(M)
(3)
Accidents.
3 years.
(M)
(4)
Employees and wages.
3 years.
(M)
(5)
Loans to officers and employees.
3 years after fully paid.
(ME)
(6)
Issues of securities.
Until all securities covered are retired.
(M)
(7)
Purchases and sales of water properties.
Permanently
(M)
(8)
Service interruptions.
6 years.
(M)
66.
Tabulating cards, tapes, etc., used only in compilation of
						  statistics, when the results are transcribed to other records covered by this Part.
						  (See Item 21.)
Destroy at option after appropriate summaries have been
						  made.
(M)
MISCELLANEOUS
67.
Maintenance work orders and job orders:
(a)
Authorizations for expenditures for maintenance work to be
						  covered by work orders, including memoranda showing the estimates of costs to be
						  incurred.
3 years.
(M)
(b)
Work order sheets to which are posted in detail the entries
						  for labor, material and other changes in connection with maintenance and other work
						  pertaining to the utility's operations.
3 years.
(M)
(c)
Summaries of expenditures on maintenance work orders and job
						  orders and clearances to operating and other accounts (exclusive of plant
						  accounts).
3 years.
(M)
68.
Budgets and other forecasts of estimated future income,
						  receipts and expenditures in connection with financing, construction, operations,
						  and acquisitions or dispositions of properties or investments by the utility and its
						  associated companies, prepared for internal administrative or operating purposes,
						  including revisions of such estimates and memoranda showing reasons for revisions;
						  also records showing comparison of actual income and receipts and expenditures with
						  estimates.
Destroy at option.
(M)
69.
Injuries and damages:
(a)
Claim registers, card or book indexes and similar records in
						  connection with claims presented against the utility in connection with accidents
						  resulting in damage to the property of others or personal injuries.
2 years after settlement.
(M)
(b)
Papers, reports, statements of witnesses, etc., necessary to
						  support or rejection of individual claims against the utility.
2 years after settlement.
(M)
(c)
Other papers, reports or statements pertaining to accidents,
						  resulting in property damages or personal injuries, not necessary to the support or
						  rejection of claims.
Destroy at option.
(M)
(d)
Detailed schedules or spread sheets of payments to others
						  for personal injuries or for property damages.
2 years after settlement.
(M)
(e)
Detailed schedules of periodic accruals to reserves for
						  injuries and damages or for self-insurance.
Destroy at option.
(M)
70.
Correspondence:
(a)
Correspondence and indexes thereto relating to subjects
						  covered by other items of this Part.
For the period prescribed for the item to which it relates
						  where necessary to a proper explanation of same; otherwise, destroy at
						  option.
(M)
(b)
Stenographers' notebooks and dictaphone or other mechanical
						  device records.
Destroy at option.
(M)
(c)
Mailing lists of prospects for appliance sales, securities,
						  etc.
Destroy at option.
(M)
71.
Legal opinions and advice, pleadings, briefs, etc., relating
						  to judicial proceedings; information furnished pursuant to subpoena or other legal
						  requirements; copy of applications, complaints, etc., and other legal papers in
						  proceedings before regulatory, taxing and other governmental authorities.
For the period prescribed for the item to which it
						  relates.
72.
Other miscellaneous records:
(a)
Reports of unclaimed items such as customers' deposits,
						  employees' wages, dividends, etc., paid to the State of Illinois.
3 years.
(M)
(b)
Copy of advertisements by the utility in behalf of itself or
						  any associated company in newspapers, magazines and other publications including
						  records thereof. (Excluding advertising of product, appliances, employment
						  opportunities, services, territory, routine notices and invitations for bids for
						  securities, all of which may be destroyed at option.)
3 years.
(M)
(c)
Receipts and records pertaining to delivery of articles to
						  employees, such as badges, keys and material receipt books.
Destroy at option.
(M)
(d)
Records of building space occupied by various departments of
						  the utility.
Destroy at option.
(M)
(e)
Indexes of forms used by the utility.
Destroy at option.
(M)
(f)
Transmittal lists or forms used for indicating papers and
						  records forwarded from one department to another, provided such lists do not contain
						  data affecting the accounts of the utility.
Destroy at option.
(M)
73.
Records of predecessors and former associates.
For the same periods as prescribed elsewhere in this Part
						  for similar records of the utility, except that all such records may be destroyed at
						  option after:
(a) Records of utility plant acquired have been
						  established.
(b) Original cost of the acquired plant has been
						  unconditionally approved by the Commission.
(c) Acquisition adjustment entries, including proposed or
						  required amortizations, have been approved by the Commission.
74.
Duplicate accounts, records and memoranda:
Duplicates, either in whole or in part, of accounts, forms,
						  reports, correspondence and other records listed herein, when all significant
						  information on the duplicate is shown on the original or other copy or on other
						  records retained for the period prescribed in this Part.
Destroy at option.
(M)