§ 2-285. Financial records.

Village officers are empowered to destroy the following nonutility records under their jurisdiction after the completion of an audit by the department of state audit or an auditor licensed by the state, but not less than seven years after payment or receipt of the sum involved in the applicable transaction:

(1)

Bank statements, deposit books, slips and stubs.

(2)

Bonds and coupons after maturity.

(3)

Canceled checks, duplicates and check stubs.

(4)

License and permit applications, stubs and duplicates.

(5)

Payrolls and other time and employment records of personnel, including those under the state retirement fund.

(6)

Receipt forms.

(7)

Special assessment records.

(8)

Vouchers, requisitions, purchase orders and all other supporting documents pertaining thereto.

(Prior Code, § 15.05(1))