Kansas Records Retention Schedules

24 Schedule Entries Found:

Agency Number: 028-001
Board of Accountancy

SERIES ID	0001-028
TITLE	Administrative Hearing Files
DESCRIPTION	Records pertaining to complaints filed against CPA's: original complaints, hearing notices, orders, transcripts, investigative reports, CPA financial statements, & documents not in public hearing.
RETENTION	010 cldr yrs
COMMENTS	These records may be microfilmed and the originals destroyed per KSA 45-412.
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0002-028
TITLE	Audit Reports
DESCRIPTION	Records of the results of audits conducted by the Division of Legislative Post-Audit.
RETENTION	005 fisc yrs
COMMENTS
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0003-028
TITLE	Budget Records
DESCRIPTION	Budget requests and appeals, and miscellaneous materials used in preparing budget.
RETENTION	005 fisc yrs
COMMENTS
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0004-028
TITLE	Budget Requests and Appeals - Annual
DESCRIPTION	Copies of budgets submitted yearly to the state legislature for approval and subsequent appeals: DA forms 400 thru 518 and associated supporting documents.
RETENTION	005 fisc yrs
COMMENTS
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1993-04-15
K.A.R. NUMBER	53-2-096

SERIES ID	0005-028
TITLE	Certified Public Accountant Candidate Examination Papers
DESCRIPTION	Answer sheets and other papers resulting from CPA examinations.
RETENTION	006 months
COMMENTS
DISPOSITION	Destroy
RESTRICTIONS	KSA 45-221(a)(9)
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0006-028
TITLE	Certified Public Accountant Exam Candidates Applications - Rejected
DESCRIPTION	Materials submitted by CPA examination applicants who were rejected: applications, transcripts, notices of rejection, photographs, procedural check sheets, etc.
RETENTION	003 cldr yrs
COMMENTS	Two sub-series, one for in-state applicants and one for out-state.
DISPOSITION	Destroy
RESTRICTIONS	KSA 45-221(a)(9)
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0007-028
TITLE	Certified Public Accountant Examination Candidates Statistics
DESCRIPTION	Statistical reports compiled from other records series regarding CPA examination candidates and their status in relation to the exam - provided to colleges and universities.
RETENTION	See Comments
COMMENTS	Retain permanently in office or transfer to archives.
DISPOSITION	See Comments
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0008-028
TITLE	Certified Public Accountant Examination Files
DESCRIPTION	Records related to each applicant accepted to sit for CPA examination: applications, transcripts, correspondence, and procedural check sheets.
RETENTION	See Comments
COMMENTS	Retain until candidate completes certification process and materials transferred to CPA Files or file becomes inactive plus 7 calendar years, then destroy.
DISPOSITION	See Comments
RESTRICTIONS	KSA 45-221(a)(9)
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0009-028
TITLE	Certified Public Accountant Examination Receipt/Admission Cards
DESCRIPTION	Photo ID cards/fee receipts for all CPA candidates to be admitted into bi-annual CPA exams.
RETENTION	See Comments
COMMENTS	Retain for 1 calendar year, remove photograph from card and place it in Individual CPA File (q.v.), then destroy remainder.
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0010-028
TITLE	Certified Public Accountant Examination Record Cards
DESCRIPTION	Record of candidates who have taken the CPA examination in Kansas: name, college attended, date and type of degree attained.
RETENTION	See Comments
COMMENTS	Retain in conjunction with CPA Examination Files (q.v.).
DISPOSITION	See Comments
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0011-028
TITLE	Certified Public Accountant Files - Individual
DESCRIPTION	Records regarding each CPA certified (with a few exceptions) by the board: applications, certificates, permits to practice, experience verifications, oaths, examination results, correspondence, etc.
RETENTION	See Comments
COMMENTS	Retain individual files until death of associated CPA, then transfer to archives. (Abstracted information maintained on CPA Record Cards, q.v.).
DISPOSITION	Archives
RESTRICTIONS	Portions per KSA 45-221(a)(9)
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0012-028
TITLE	Certified Public Accountant Permit Record Cards
DESCRIPTION	Record of permits to practice issued to individual CPA's: name, certificate #, issue date, manner issued, firm affiliation, address, title, 8 year record of permit # issued, cont. ed. credits, fee pd.
RETENTION	008 cldr yrs
COMMENTS	These records may be microfilmed and the originals destroyed per KSA 45-412.
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0013-028
TITLE	Certified Public Accountant Record Cards - Individual
DESCRIPTION	Abstract of essential information found in Individual Certified Public Accountant Files (q.v.): CPA's name, certificate #, date issued, college, degree, CPA exam dates and grades, and AICPA ID #.
RETENTION	See Comments
COMMENTS	Retain permanently in office or transfer to archives. These records may be microfilmed and the originals destroyed per KSA 45-412.
DISPOSITION	See Comments
RESTRICTIONS	Portions per KSA 45-221(a)(9)
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0014-028
TITLE	Certified Public Accounting Firm Files
DESCRIPTION	Records related to CPA firms registered and approved to practice in Kansas: applications, annual updates, correspondence, etc.
RETENTION	See Comments
COMMENTS	Retain until inactive plus 8 years, then transfer to archives.
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0015-028
TITLE	Continuing Education Reports
DESCRIPTION	Reports submitted to the board by CPA's regarding continuing education activities as part of practice permit renewal procedures.
RETENTION	004 cldr yrs
COMMENTS
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0016-028
TITLE	Correspondence - Policy Related
DESCRIPTION	Incoming and outgoing letters and memoranda that state or form the basis for policy, set precedent, or record important events in the operational and organizational history of the agency.
RETENTION	005 cldr yrs
COMMENTS	Retain in office 5 calendar years, then transfer to the archives for purging.
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0017-028
TITLE	Correspondence - Routine
DESCRIPTION	Incoming and outgoing letters and memoranda which pertain only to routine matters handled in accordance with existing policy and procedures: requests for information, letters of transmittal, etc.
RETENTION	See Comments
COMMENTS	Retain until no longer useful, then destroy.
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0018-028
TITLE	Employee Personnel Files
DESCRIPTION	Documents associated with employment of specific personnel: employee evaluation forms, applications for employment, INS Residence Status forms, payroll deduction authorization records, etc.
RETENTION	See Comments
COMMENTS	Retain for length of employee's tenure plus 20 years in abstracted form, except for documents authorizing payroll deductions which may be destroyed 1 year after superseded.
DISPOSITION	Archives
RESTRICTIONS	KSA 45-221(a)(4)
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0019-028
TITLE	Examination Grade Reports, AICPA
DESCRIPTION	Bi-annual CPA examination results submitted to the board by the American Institute of Certified Public Accountants grading service: date of exam, candidate ID #, and grades.
RETENTION	010 cldr yrs
COMMENTS
DISPOSITION	Destroy
RESTRICTIONS	KSA 45-221(a)(9)
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0020-028
TITLE	Financial Records
DESCRIPTION	Documents related to routine financial management of agency: vouchers, receipts, CASK reports, etc.
RETENTION	003 cldr yrs
COMMENTS
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0021-028
TITLE	Minutes and Agendas
DESCRIPTION	Proceedings of all board meetings and hearings - includes some supporting materials.
RETENTION	See Comments
COMMENTS	Retain permanently in office or transfer to archives. These records may be microfilmed and the originals destroyed per KSA 45-412.
DISPOSITION	See Comments
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0022-028
TITLE	Positive Enforcement Program Records
DESCRIPTION	Files regarding CPA practice units (individuals or firms) who are required to submit reports on their practice to the board in compliance with the program: correspondence, reports, forms, etc.
RETENTION	009 cldr yrs
COMMENTS
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0023-028
TITLE	Professional Organization Files
DESCRIPTION	Materials received and sent to various professional organizations associated with certified public accounting: correspondence, publications, etc.
RETENTION	005 cldr yrs
COMMENTS	Will require purging after transfer to archives.
DISPOSITION	Archives
RESTRICTIONS	None
APPROVED	1988-07-14
K.A.R. NUMBER	53-2-075

SERIES ID	0024-028
TITLE	Receipt Books
DESCRIPTION	Records of funds received, general or fee.
RETENTION	003 fisc yrs
COMMENTS
DISPOSITION	Destroy
RESTRICTIONS	None
APPROVED	1988-04-14
K.A.R. NUMBER	53-2-074

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