Georgia-Cumberland Conference of Seventh-day Adventists

How Long to Keep the Financial Records

RECORD RETENTION TERM
Correspondence 3 years
Insurance Policies 6 years
General Ledgers Permanent
General Journals Permanent
Cash Receipts 6 years
Cancelled Checks 6 years
Bank Statements, Reconciliations 6 years
Employment Records Permanent
Tithe Envelopes Two audit cycles
Church School Minutes Permanent
Computer-printed Statements Until after audit
Computer Diskettes Permanent
Legal Documents Permanent
Church Clerk Records Permanent