Records, Reporting and Retention Policies

1. Board Reports/Documents

The purpose of this policy is to establish a consistent and transparent process for the submission, review, and distribution of board reports within the APA Utah Chapter. These reports will ensure that the Board is well-informed of the Chapter’s activities and progress, promote accountability, and help guide decision-making. 

1. Frequency of Board Reports

Board reports will be submitted on a monthly basis prior to each board meeting. The reports should reflect updates on activities, progress on goals, challenges, and any items requiring board discussion or action.

2. Report Format

Each report should be structured in a clear and consistent format to ensure that the information is easy to read and understand. See Appendix L for a Report Template. The following components must be included in each report:

• Committee or Officer Name: The name of the committee or officer submitting the report.

• Date of Report: The date the report was written.

• Summary of Activities: A brief summary of key activities, events, or projects that have occurred since the last report. This may include committee meetings, events, outreach, or other significant actions.

• Progress on Goals: Update on the status of ongoing initiatives or objectives, including any accomplishments or challenges.

• Financial Update (if applicable): A brief update on financial status related to the committee or officer’s activities, including budget concerns or expenditures.

• Upcoming Initiatives: Information about planned initiatives, events, or projects in the coming month.

• Action Items or Requests for Board Approval: A list of any items that require board discussion, decision, or approval, including necessary documents or supporting information.

3. Submission Process

• Deadline for Submissions: Board reports must be submitted to the Executive Manager or designated staff member no later than 5 days before the scheduled board meeting. This allows sufficient time for review and inclusion in the meeting agenda.

• Submission Method: Reports should be submitted via email or other electronic methods to ensure accessibility and ease of distribution.

4. Review and Distribution

• Executive Manager’s Role: The Executive Manager or designated staff member will review the reports for completeness and relevance. If any clarifications or revisions are needed, the report will be sent back to the committee or officer for revision.

• Distribution to the Board: Once finalized, the reports will be compiled into the board meeting packet and sent to the Board at least 48 hours prior to the meeting for review. This ensures that board members have adequate time to review the materials before the meeting.

5. Accountability

• Board’s Responsibility: The Board is responsible for reviewing the submitted reports ahead of the meeting to ensure informed discussion and decision-making during the meeting. If a Director or Officer is unable to attend the meeting, they should read the reports and provide feedback or concerns to the Executive Manager or President beforehand.

• Committee Chairs and Officers: Committee chairs and officers must submit their reports on time. If a report is not submitted or is submitted incomplete, the Executive Manager will follow up to ensure timely delivery of the required information.

6. Confidentiality and Distribution

• Board reports are considered confidential and should only be distributed to the Board, staff, and other designated individuals. Any sharing of reports outside of these parties requires prior approval from the Board.

7. Consequences for Non-Compliance

• Failure to submit reports on time or failure to comply with the guidelines set forth in this policy will result in a discussion with the Board President to address the issue. Continued non-compliance may lead to further action, including reassignment of responsibilities.

8. Annual Review

• This policy will be reviewed annually by the Board to ensure it remains effective and relevant to the Chapter’s needs. Any updates or revisions will be made and approved by the Board.

2. Membership Reports/Documents

The Membership Committee Chair will be responsible for the review, update and analysis of the membership records.

3. APA National - Chapter Reporting Policies:

   1. At this time APA Utah is responsible to provide the following reports and documents to APA National. The list of required reports and documents may change at times and this list will be updated when those changes occur:

      1. Chapter Performance Criteria Report. 

         1. This is an annual report which is typically submitted in January and includes the following:

            1. Chapter Bylaws 

            2. Strategic Plan

            3. Work Plan or Business Plan: 

            4. Budget 

            5. Succession Management Plan or Manual (NA)

            6. Membership Recruitment and Retention Plan (NA)

            7. Annual Report 

         2. The Chapter President with the cooperation of the Board and Executive Manager will compile and submit this report.

      2. Tax Filing Information 

         1. APA National requires annual submittal of the Chapter’s Tax information.

         2. The Administration and Finance Chair will be responsible for submitting this information.

4. Chapter Record Retention Policy

These policies cover all records regardless of physical form or characteristics which have been made or received by APA Utah in the course of doing business.

1. Purpose of policies

 These policies provide for the systematic review, retention and destruction of records received or created by APA Utah in connection with the transaction of business. These policies cover all records, regardless of physical form, contain guidelines for how long certain records should be kept and how records should be destroyed.  

These policies are designed to ensure compliance with federal and state laws and regulations, to eliminate accidental or innocent destruction of records and to facilitate APA Utah’s operations by promoting efficiency and freeing up valuable storage space.  Included in the federal laws necessitating compliance with these policies is the Sarbanes-Oxley Act ("The American Competitiveness and Corporate Accountability Act of 2002"), which makes it a crime to alter, cover up, falsify, or destroy any document with the intent of impeding or obstructing any official proceeding.

2. Records covered

These policies apply to all records in any form, including electronic documents. A record is any material that contains information about APA Utah’s plans, results, policies or performance. Anything that can be represented with words or numbers is a business record for purposes of these policies. Electronic documents must be retained as if they were paper documents. Therefore, any electronic files, including information received on line, that fall into one of the document types on the schedule must be maintained for the appropriate amount of time. (For example, if a user has sufficient reason to keep an email message, the message should be printed in hard copy and kept in the appropriate file or moved to an “archive” computer file folder. Backup and recovery methods will be tested on a regular basis.)

3. Record Retention. 

APA Utah follows the document retention procedures outlined below. Documents that are not listed, but are substantially similar to those listed in the schedule will be retained for the appropriate length of time.

1. Permanent Retention Permanent records—Permanent records are records required by law to be permanently retained and which are ineligible for destruction at any time for any reason. These records are necessary for the continuity of business and the protection of the rights and interests of the organization and of individuals. These include records such as organizational documents (Articles of Incorporation and Bylaws), Board minutes and policies, federal and state tax exempt status and independent audits. (No record, whether or not referenced, may be destroyed if in any way the records refer to, concern, arise out of or in any other way are involved in pending or threatened litigation. While the listings below contain commonly recognized categories of records, the list should not be considered as having identified all records that APA Utah may need to consider for permanent and non-permanent status. In particular, and as noted above, any documents that are, or may be involved in pending or threatened litigation, must be retained. The nonprofit’s legal counsel should be asked to assist in determining what records must be retained.) 

   1. Corporate Records – Permanent Annual 

      1. Reports to Secretary of State/Attorney General  

      2. Articles of Incorporation  

      3. Board Meeting and Board Committee Minutes 

      4. Board Policies/Resolutions 

      5. By-laws 

      6. Construction Documents  

      7. Fixed Asset Records 

      8. IRS Application for Tax-Exempt Status (Form 1023) 

      9. IRS Determination Letter  

      10. State Sales Tax Exemption Letter  

   2. Accounting and Corporate Tax Records - Permanent 

      1. Annual Audits and Financial Statements  

      2. Depreciation Schedules  

      3. General Ledgers  

      4. IRS 990 Tax Returns 

   3. Bank records - Permanent 

      1. Check Registers  

   4. Payroll and Employment Tax Records – Permanent

      1. Payroll Registers  

      2. State Unemployment Tax Records  

   5. Employee Records – Permanent 

      1. Employment and Termination Agreements 

      2. Retirement and Pension Plan Documents  

   6. Legal, Insurance and Safety Records - Permanent 

      1. Appraisals  

      2. Copyright Registrations  

      3. Environmental Studies  

      4. Insurance Policies  

      5. Real Estate Documents  

      6. Stock and Bond Records  

      7. Trademark Registrations 

2.  Non-permanent retention Non-permanent records—Certain records are not required by law to be permanently retained and may be destroyed after the passage of certain years or upon the passing of events as defined by these policies. (Notwithstanding the listing of documents below, no record, whether or not referenced may be destroyed if in any way the records refer to, concern, arise out of or in any other way are involved in pending or threatened litigation.) 

   1. Corporate Records 

      1. Contracts (after expiration)  -  7 years

      2. Correspondence (general) - 3 years

   2.  Accounting and Corporate Tax Records

      1.  Business Expense Records -  7 years

      2. IRS 1099s -  7 years   

      3. Journal Entries -  7 years   

      4. Invoices -  7 years 

      5. Sales Records -  7 years 

      6. Petty Cash Vouchers -  4 years

      7. Cash Receipts -  4 years

      8. Credit Card Receipts -  4 years

   3. Bank Records 

      1. Bank Deposit Slips -  7 years

      2. Bank Statements and Reconciliation -  7 years

      3. Electronic Fund Transfer Documents -  7 years

   4. Payroll and Employment Tax Records

      1.  Earnings Records -  7 years

      2. Garnishment Records -  7 years

      3. Payroll Tax returns -  7 years

      4. W-2 Statements -  7 years   

   5. Employee Records

      1. Records Relating to Promotion, Demotion or Discharge -   7 years after termination

      2. Accident Reports and Worker’s Compensation Records -  5 years after termination of claim

      3. Salary Schedules -  5 years

      4. Employment Applications - 3 years

      5. I-9 Forms - 3 years after termination

      6. Time Cards - 3 years

   6. Legal, Insurance and Safety Records 

      1. Donor Records and Acknowledgement Letters -  7 years

      2. Grant Applications and Contracts - 5 years after completion

      3. Leases -  6 years after expiration

      4. OSHA Documents - 5 years

      5. General Contracts  - 4 years after termination

4. Emergency Planning 

APA Utah’s records will be stored in a safe, secure and accessible manner as identified by the Administration and Finance Committee Chair.

5.  Document Destruction 

APA Utah’s Administration and Finance Committee Chair is responsible for the ongoing process of identifying its records which have met the required retention period and overseeing their destruction. Destruction of financial and personnel-related documents will be accomplished by shredding. Document destruction will be suspended immediately, upon any indication of an official investigation or when a lawsuit is filed or appears imminent. Destruction will be reinstated upon conclusion of the investigation or claim, whichever is latest. 

6. Compliance 

Failure on the part of the organization to follow this policy can result in possible civil and criminal sanctions against APA Utah. The Administration and Finance Committee Chair will periodically review these procedures with legal counsel or the organization’s certified public accountant to ensure that they are in compliance with new or revised regulations. Questions concerning these policies, the applicability of certain records to the retention or destruction policies, must be addressed to the Administration and Finance Committee Chair. 

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