Introduction
This records retention manual is intended to assist county officials in managing the
retention of records that are produced by county business. It is intended to be a working
document that has been put together with the assistance of county officials. If there is a
specific question as to the retention of a record, contact your county attorney for advice.
County offices do not have the space to store all records for all time so this manual is
intended to assist county officials by outlining a schedule for destroying records that are
no longer required to be retained. Not all records may be identified in this document and
not all county offices represented. The recommended retention periods take into account
the Code of Iowa and the Iowa Administrative Code. There is not a law concerning all
records and in that case, state and county officials were consulted to determine what is
considered “best practice.”
Table of Contents
Section 1: County Auditor – approved & finalized
County Auditor as Clerk to the Board of Supervisors
County Auditor as Commissioner of Elections
Section 2: County Treasurer – approved & finalized
Section 3: County Assessor – approved & finalized
Section 4: County Engineer – draft version
Section 5: County Attorney – approved & finalized
Section 6: County Community Services – draft version
Section 7: County Recorders – approved & finalized
RecordRetentionSchedule–Auditors
ITEMS: CODE(or
other
attribution):
EXPLANATION: DISPOSITION:
Indemnity Bonds Iowa State
Records
Commission
Bonds for insurance against
double payment in cases where
duplicate warrants are issued
Retain 2 years after
payment of claim, then
destroy
Official Bond Register Iowa State
Records
Commission
Name, address, office of
bonded person, date, bond
amount, sureties
Permanent
Official Bonds for
County Officers
Iowa State
Records
Commission
Bond instruments – name,
obligations, sureties
Retain for current year plus
6 years, then destroy
Accounts with
Treasurer
Iowa State
Records
Commission
Record of collections and
disbursements of funds in
individual accounts as reported
by the County Treasurer
Retain for 5 years after
approved audit, then
destroy
Budgets Iowa State
Records
Commission
Budget estimates and
worksheets of individual county
offices
Retain as long as
administratively useful,
then destroy
Final Budgets Iowa State
Records
Commission
Final budgets of individual
county offices
Permanent
Expenditure Record Iowa State
Records
Commission
Expenditure record Retain for 5 years after
approved audit of last
recorded year, then destroy
Receipts Iowa State
Records
Commission
Receipts Retain 1 year after
approved audit, then
destroy
Transfer Books – Funds Iowa State
Records
Commission
Date, amount of transfer, funds
involved, reason for transfer
Retain 5 years after
approved audit, then
destroy
Transfer Orders Iowa State
Records
Commission
Stubs of orders issued to
transfer funds
Retain 1 year after
approved audit, then
destroy
Auditor’s Fee Book Iowa State
Records
Commission
Payment date, type of service
provided, payer, fee collected
Retain 10 years after
approved audit, then
destroy
Auditor’s Receipt Book
– Fees
Iowa Code §
331.902
Stubs or carbon copies of
original receipts issued for
payment of fees
Retain 3 years after
approved audit, then
destroy
Auditor’s Record of
Unclaimed Fees and
Trusts
Iowa State
Records
Commission
Record of court fees and
probate deposits for which no
claim has been made
Retain 5 years after credit
entered in treasurer’s
record, then destroy
Notice to Plat Iowa County
Records
Manual
Notices to property owner
stating that new plat is required
for taxation and assessment
Retain 1 year after plat
completed, then destroy
RecordRetentionSchedule–Auditors
purposes
Plat Books Iowa County
Records
Manual
Plat books Permanent
Plats Iowa County
Records
Manual
Plats Permanent
Description Books Iowa County
Records
Manual
Grantee, legal description of
property, instrument filed, filing
date
Permanent
Index of Real Estate
Owners
Iowa County
Records
Manual
Notecards naming farm and
incorporated town property
owners
Permanent
Lot Books Iowa County
Records
Manual
Lot books Permanent
Survey Field Notes Iowa County
Records
Manual
Field notes Permanent
500,000 Acre Land
Grants and Sixteenth
Sections
Iowa County
Records
Manual
School land divisions,
appraisements and approvals
Permanent
Irregular Survey Iowa County
Records
Manual
Irregular survey Permanent
Cemetery Transfers Iowa County
Records
Manual
Cemetery transfers arranged by
township
Permanent
Change of Title Iowa County
Records
Manual
Name of estate, new owner,
legal description of property
Permanent
Record of Sale of
School Lands
Iowa County
Records
Manual
Record of sale of school land Permanent
Transfer Book – Real
Estate
Iowa County
Records
Manual
Real estate transfer book Permanent
RecordRetentionSchedule–Auditors
Semi-Annual Report of
Treasurer
Iowa County
Records
Manual
Reports of tax/fee collections
and disbursements warranted by
auditor
Retain 1 year after
approved audit, then
appraise for permanent
retention
Township Officer
Resignations,
Appointments and
Oaths
Iowa County
Records
Manual
Township officer resignations
and appointments
Retain as long as
administratively useful,
then appraise for historic
value
Affidavits of
Publication for Public
Participation Notices
Iowa County
Records
Manual
Notices of budget hearings,
enacted budget availability and
use report availability
Retain for 3 years after
issuance of audit report,
then destroy
Assessment Rolls Iowa County
Records
Manual
Owner, description of personal
property/real estate, assessed
value, credits to be applied.
Retain 5 years, then
destroy
Assessor’s Book Iowa County
Records
Manual
Owner’s name and address,
description of real property (ag,
city, township, residential,
business, etc) description of
personal property, 100%
assessed valuation, subsequent
adjustments
Permanent
Real Estate Cards Iowa County
Records
Manual
Notecards – property owner,
legal description of property,
assessed tax
Retain while current, then
appraise for historic value
Special Assessment
Files
Iowa County
Records
Manual
Special assessment files Permanent
Tax Rate Record Iowa County
Records
Manual
Record of determined rates for
each taxing district
Permanent
Drainage Tax List Iowa County
Records
Manual
Owner, property description,
maintenance agreement,
assessments, payment date
Permanent
Tax List – General Iowa County
Records
Manual
Taxpayers, land description,
number and value of acres,
number and value of city lots,
value of personal property, tax
description, amount due,
aggregate actual/taxable value
of all property in county and
subdivisions
Permanent
Notice of Sale and Iowa County (copies) – Published tax sale Permanent
RecordRetentionSchedule–Auditors
Certificate of
Publication
Records
Manual
notices and certificates –
publisher, newspaper,
publication date
Tax Sale Register Iowa County
Records
Manual
Type of tax, interest, cost per
tract, parcel sold, purchaser, tax
sale date, date deed issued,
titleholder
Permanent
Bond Certificates Filed
by Other Tax Entities
State of Iowa
Auditor’s
Office
Bond certifications/resolutions
filed by school districts, cities,
community college districts,
etc.
Retain for life of debt
service plus 3 years after
taxing entity’s approved
audit
City, School, etc., Final
Budgets Filed and
Certified in the
Auditor’s Office
Iowa State
Records
Commission
Recommend
ation
Government entity budgets
required by Iowa Code to be
filed with the County Auditor’s
Office
Permanent
County Auditor as Clerk to BOS
DOCUMENT
CODE (or other
attribution)
EXPLANATION:
DISPOSITION:
Bid Record
Iowa State
Records
Commission
Bids for construction work,
materials and equipment –
specifications, blueprints,
estimated costs
Retain 10 years after
fulfillment of the
contract, then destroy
Leases and Contracts
Iowa State
Records
Commission
Leasing/contracting
agreements for road and
bridge work, construction
materials, fuel, real estate,
maintenance, repairs,
printing and other
materials/services
purchased by the county
Retain 10 years after
fulfillment of the
contract, then destroy
Claim Register
Iowa State
Records
Commission
Claim numbers, claimant’s
name and address, nature
of claim, fund, date of
filing, amount
claimed/allowed, date
allowed, warrant number
Retain 10 years after
approved audit, then
destroy
Claims
Iowa County
Records Manual
Claims
Retain 2 years after
approved audit, then
destroy
Abstracts and Deeds
Iowa County
Records Manual
Title papers and legal
descriptions of county
properties
Permanent
Blueprints for County
Facilities
Iowa State
Records
Commission
Blueprints
Retain until property
no longer owned by
the county
Drainage District
Files
Iowa County
Records Manual
Petitions, plats, contracts,
special assessments, copies
of Board of Supervisors
proceedings, blueprints,
appraisal reports, notice of
additional assessments
Permanent
Drainage Record
Iowa County
Records Manual
Board of Supervisors
proceedings pertaining to
drainage matters
Permanent
Drainage Re-Levies
Iowa County
Records Manual
Drainage Re-Levies
Permanent
Minute Books
Iowa County
Board of Supervisors
Permanent
Records Manual
proceedings – resolutions,
petitions, correspondence,
tax levies, claim approvals,
appointments, resignations
and legislation
Cigarette and
Tobacco Permits
Iowa
Department of
Public Health
Cigarette and tobacco
permit records
Retain for 5 years,
then destroy
Liquor License
State of Iowa
Alcoholic
Beverages
Division
Liquor License Permits
Retain for 3 years,
then destroy
Franchises Granted
Iowa County
Records Manual
Franchises for utilities,
railways, pipelines and
motor carriers –
correspondence,
agreements, descriptions
Permanent
Petition Record
Iowa County
Records Manual
Petitioner, filing date,
nature of petition, date
acted upon, disposition,
book and page numbers in
Board of Supervisors
minutes
Permanent
General Ledger –
Warrants
Iowa County
Records
Manual/Iowa
State Records
Commission
Warrant number, fund,
warrant amount, payee
Retain 10 years after
approved audit, then
destroy
Warrants
Iowa Code§
331.554(4)
Warrants
Retain at least 2 years
after approved audit,
then destroy
Tax Credits and
Exemptions
State of Iowa
Auditor’s Office
Applications – taxpayer,
tax district, description and
valuation of property,
year’s taxes,
credits/exemptions applied
Retain 1 year after
approved audit
following payment of
taxes, then destroy
Pioneer Cemetery
Commission Minutes
Following
standards for
retention of
minutes
Pioneer Cemetery
Commission minutes
Permanent
Manure Management
Plans
DNR
recommendation
Manure management plans
and yearly updates
Retain for 1 year after
the latest annual
update has been filed.
RecordRetentionSchedule–AuditorasCommissionerofElections
ITEMS: CODE (if
known):
EXPLANATION: DISPOSITION:
Abstracts 43.61,
50.19,
50.26,
50.28
Election Abstracts After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Applications for
Absentee Ballots
50.19,
53.30
Absentee ballot request
forms
After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Ballots 50.12,
50.19,
53.26,
53.30,
50.3, 50.4,
50.5, 50.9,
52.35(3)
Ballots voted, test deck,
unvoted, spoiled,
provisional, disputed,
absentee
After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Unvoted Ballots Unvoted ballots May be destroyed after the
deadline to contest the election.
Declarations of
Eligibility
50.19 Declarations of eligibility
signed by voters
After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Election Registers 50.19 Election registers After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Envelopes, Absentee (all
types)
50.19,
53.30
All envelopes used in the
absentee voting process
After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Memory Cards (as well
as audit logs/program
files)
50.19,
IAC721-
22.51(13)
Memory cards used in ballot
tabulation machines
including the audit logs and
program files.
After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Nomination Papers 50.19 Nomination papers from any
primary or non-primary
election
After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
RecordRetentionSchedule–AuditorasCommissionerofElections
Poll Watcher
Certification
50.19 Poll watcher certification After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Precinct Official
Appointment Records
50.19 Precinct official appointment
records
After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Public Test Results 50.19,
52.35, IAC
721-
22.41(2)(c)
Public test records After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Tally Lists 50.19 Tally lists If recorded electronically for
permanent retention, then same
as above. Otherwise retain the
tally list permanently.
Other Material Pertaining
to the Election
50.19 Miscellaneous documents
generated during an election
After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
Service and Repair
Reports from Election
Day
50.19, IAC
721-22.51
Documentation of election
day repairs to polling
equipment
After all contests are
determined, retain for six
months unless the election
included a federal office, then
retain for 22 months.
RecordRetentionSchedule–Treasurers
ITEMS:
Tax Sale
CODE (if
known):
EXPLANATION: DISPOSITION:
CODES: NFV
DIV
MH
No further Value
Decide if Valuable
Mobile Home
Shred.
May keep.
1099’s Tax Sale IRS Tax Sale Interest 1099’s Retain 4 years after end of
year sent.
90 Day Notice of
Expirations
331.552.34 If Deeded, retain all paperwork
with Deed.
Legal value, historical,
reference.
90 Day Notice of
Expirations
331.552.34 If redeemed, retain 10 years,
with redemption certificate.
After 10
t
year, shred, no
value.
Tax Sale Deeds & all
supporting documents
614.22.2 Retain as long as useful. At
least 10 years, then DIV.
Reference, abstractor value.
(10 years or more)
Tax Sale Publication Bar Ass’n.
Manual
Newspaper publication. Retain minimum of 10
years. Abstractor research.
Redeemed Tax Sale
Certificates
331.552.34 Retain 10 years after
Redeemed.
Then shred, destroy, no
value.
Reversal Charge Cert. Obsolete series. Shred, no value.
Tax Sale Certificates,
Private sales.
446.37 If no action in 3 years, cancel. 10 years from cancellation.
Tax Sale Certificates 448.1 If deed fee & recording not
paid, cancel certificate.
10 years from cancellation.
Tax Sale Cert.
Bankruptcy
446.37 Allow additional time as
needed.
10 years from closure.
Tax Sale Certificate,
County held.
446.37 Permanent, until assigned, or
deeded.
10 years from final
disposition.
Tax Sale Register Obsolete Now computerized. If paper, retain 10 years.
Taxation
Abstract of Taxes None Retain 1 – 3 yrs. DIV, may
retain longer.
Retain if useful, reference,
historical
Tax List 331.559.20 Annual tax list. May be paper
or computerized.
May destroy after 10 years.
Value? Historical, legal.
Tax Stubs, for Posting Retain until after audit. No further value.
Posting Journals Computerized, archived. 1 – 3 yrs after audit.
Tax Registers, Monthly Retain until after audit No further value.
Taxes Certified to another
County
Retain 1 year after
Final Closure/Collection
No further value.
Tax Apportionments Monthly Reports Retain 1yr after audit. NFV
Auditors Cert. of Adj.
Changes to tax list.
DIV
Retain 1-3 yrs after audit.
Authority Reports Computer
History
Report of apportionment of
funds.
Retain 1 to 3 yrs after audit.
Archived.
Annual Authority Reports Computer Full year for city/school audits. Archive reports. Retain 1 to
3 years as needed.
RecordRetentionSchedule–Treasurers
Advance Tax Payments Computer Computer record history. 1 to 3 yrs after audit.
Levy Sheets, Annual
Levy
Retain several copies. Historical-legal-reference.
Drainage Tax List 468 Annual List Permanent Record
Special Assessment
Certifications
331.552.35 List & associated records
certified to treasurer.
Destroy 10 years after final
payment.
Special Assmt. Tax list 331.552.35 Annual list of specials due. Retain 10 years after paid.
MH Tax Lists 331.552.36 Annual list. SHALL destroy 10 yrs.
After audit. NFV
MH Register of parks. 435.24.3 Not consistently received.
Code says annual report.
Retain if useful. 1-3 yrs.
NFV
Mulct Tax List Obsolete Tax on Brothels, illegals Permanent. Retain.
Road Poll Tax List Obsolete series Historical value?
Liquor Tax List Obsolete No further value.
Suspended Tax List 331.559.15 List of suspended parcels, and
taxes due.
Retain 10 yrs. After final
disposition. NFV.
Bankruptcy Records 10 years after closure No further value.
Office Procedures
Balancing of Annual
taxes
1 to 3 years after audit. Retain as long as useful.
Balancing of Delinquent
tax
1 to 3 years after audit. Retain as long as useful.
General Ledger Monthly 1 year after audit. No further value.
Bank Ledger Monthly 1 year after audit No further value.
Annual Reports: Bank,
General, Apportioning.
Annual Retain as long as needed. (1 –
3 years)
No further value. Historical
or reference value.
Bank Statements and
Deposit Records
Retain as long as needed. (1 –
3 years)
Shred, no further value.
Bonds Register Permanent Historical value.
Bonds, Elected Official 2 yrs. Statute of limitation Legal Value ends.
Bonds, Individual 5 yrs. After audit No further value
Budgets, Annual Office Office line items. Reference, historical, DIV
Budget reports, monthly Retain as long as useful. Historical, reference.
Claims, copies of. Retain as long as useful. Reference, historical. DIV
Credits & Exemptions Reports Retain if useful. 1 – 3 yrs. After audit.
Depository, Record of Retain 1-3 yrs. Historical, reference.
Distress Warrants Obsolete No longer used. Destroy. NFV.
Register of 40 acres. Sold Obsolete Obsolete series. NFV.
Interest Earned
Remittance.
Computer Now by Misc. Receipt. Retain 3 years after audit.
Investment Register 12B – 12C List of investments. Retain 3 years after audit.
Investment Policy, written 12B.10B Update as needed. Retain until replaced.
Low- Income Claims
DSC
1 to 3 years after audit. Shred. Confidential info.
RecordRetentionSchedule–Treasurers
Miscellaneous Receipts 331.902.2 Also Sec. 11.6 Retain 3 years after audit.
Personnel Records Retain as long as useful Shred when of NFV.
Poor Farm Warrants Obsolete No longer used. Destroy, NFV
Annual and Semi-Annual
Reports
Retain 1 to 3 yrs after audit.
Or retain longer if desired.
May have value as
reference, historical. DIV.
Service Compensation
Rpt
Obsolete series Destroy, NFV.
Resolution of
Depositories
12C.1 Retain current resolution. Upon new Resolution, NFV.
Transfer Orders – Funds Retain 1 to 3 yrs . No further value.
Treasurer’s Fee Book 331.902.2 Now Misc. Receipts 3 yrs. After audit.
Warrant Register Archived Retain 3 yrs after audit. No further value.
Warrant Rept. Monthly Archived 1 to 3 yrs after audit. No further value.
Paid Warrants register Monthly 1 to 3 yrs. After audit. No further value.
Payroll Schedule, Vac. &
Sick Hours
Monthly Retain at least a year after
audit.
Reference, administrative.
DIV
Letter of Appointment Annual Retain as long as useful. Administrative, legal value.
DOT Records
Vehicle reports 1 yr. after audit. No further value.
Vehicle Titles Imaging If imaged, retain as needed. Permanent if still active.
Vehicle Titles 321.31.2 If not imaged, retain. May destroy 5 years after
vehicle becomes inactive.
Vehicle Fee Books,
Registrations.
Computer All computerized. No physical record kept.
Plate files Obsolete Now computerized. No further value.
Firefighter Certification Annual If retired, on computer. Keep until new one filed.
Driver Licenses
Written Tests 90 days Destroy, NFV.
Dept. reexam knowledge
tests
90 days Shred
Non-Comm. Drive score
sheets
90 days Mailed per DOT
instructions
Line Drive exam sheets 90 days Mailed per DOT
instructions
Dept. re-exam drive
sheets
90 days Mailed per DOT
instructions
Commercial drive test
score sheets
90 days Mailed per DOT
instructions
Drive test schedule 90 days Shred
Deposit Slips 1 year Shred. After audit.
RecordRetentionSchedule–Assessors
ITEMS: CODE (if
known)
EXPLANATION: DISPOSITION:
Applications for
Exemptions & Credits
Homestead Credit 425 &
426A
Retain until payment of taxes,
then destroy
Administrative & Legal
values end
Military Exemption 426A &
35.1
Retain until payment of taxes,
then destroy
Administrative & Legal
values end
Disabled & Senior
Citizen's Tax & Rent
Reimbursement Claims
425.16 &
425.40
Retain until payment of taxes,
then destroy
Administrative & Legal
values end
Personal Property Obsolete Destroy
Pollution Control &
Impoundment
427.1 Permanent Administrative & Legal
values
Tax Credit & Exemption
Cards
Retain until change of
ownership, then destroy
Administrative & Legal
values end
Family Farm 425A Retain until change of
ownership, then destroy
Administrative & Legal
values end
Slough Bill 427.1 Retain 3 years after end of
exemption, then destroy
Administrative & Legal
values end
Fruit Tree Reserve 427C Retain 3 years after end of
exemption, then destroy
Administrative & Legal
values end
Forest Reserve 427C Permanent Administrative & Legal
values
Tax Abatement
Application Notification
Retain 5 years after end of
abatement, then destroy
Administrative & Legal
values end
Assessment
Abstract of Assessment &
Reconciliation Reports
441.45 Retain 10 years, then destroy Administrative & Legal
values end
Assessment Roll Copies 441.26 Retain 5 years, then destroy Administrative & Legal
values end
Assessment Book Copies 441.26 Retain 5 years, then destroy Administrative & Legal
values end
Assessor Dog Report 351 Obsolete Destroy
Change of Title Transfer to Recorder Administrative value ends
Duplicate Deeds &
Contracts
Retain as long as
administratively useful, then
destroy
Administrative value ends
Field Assessor Ledgers &
Journals
Obsolete Possible Historical Value
New Land Values –
Towns
Obsolete Possible Historical Value
Nothing to Assess Cards Obsolete Possible Historical Value
Personal Property Cards Obsolete Possible Historical Value
RecordRetentionSchedule–Assessors
Personal Property
Workbooks
Obsolete Possible Historical Value
Notice of Valuation 441.23 &
441.28
Retain 5 years, then destroy Administrative & Legal
values end
Property Record Cards Permanent Administrative, Legal &
Historical value
Soil Survey Cards Permanent Administrative, Legal &
Historical value
Supplemental Returns -
farm machinery &
business equipment
Obsolete Destroy
Transfer Record Cards Retain as long as
administratively useful, then
destroy
Administrative value
ends
Minimum Assessment
Agreement
403.6(19) Retain 5 years after end of
agreement, then destroy
Administrative & Legal
values end
Grain Tax Returns 428.35 &
441.19
Retain 5 years, then destroy Administrative & Legal
values end
Section 42 Reports IAC 701-
71.5
Retain 5 years, then destroy Administrative & Legal
values end
Moneys & Credits Reports 533.24,
441.19,
422(V)
Retain 5 years, then destroy Administrative & Legal
values end
Cable TV Reports 427A.1,
441.19,
441.24
Retain 5 years, then destroy Administrative & Legal
values end
M & E Reports Obsolete Destroy
Budget
Fund Registers 24 &
441.16
Retain 5 years after approved
audit of last recorded year, then
destroy
Administrative & Fiscal
values end
Requisitions for Warrants Retain 2 years after approved
audit of last recorded year, then
destroy
Administrative & Fiscal
values end
Board of Review
Board of Review Minutes 441.31 &
441.37
Permanent Administrative, Legal &
Historical value
Notice to Property Owner
of Change in Valuation
441.35 -
441.39
Retain 5 years, or until
payment/protest procedures are
completed, then destroy
Administrative & Legal
values end
Petitions to Board of
Review
441 Retain until protest procedures
are completed, then destroy
Administrative value
ends
RecordRetentionSchedule–Assessors
Conference Board
Conference Board
Minutes
441.2 Permanent Administrative, Legal &
Historical value
Examining Board
Examining Board Minutes 441.3 Permanent Administrative, Legal &
Historical value
Maps & Plats
Aerial Maps/Photographs Permanent Administrative &
Historical value
Farm Building Sites Permanent Administrative &
Historical value
Plat Books Permanent Administrative &
Historical value
Soil Survey Maps Permanent Administrative &
Historical value
Sales Ratio
Sales Ratio
Correspondence
Retain as long as
administratively useful, then
destroy
Administrative value ends
Declaration of Value
Forms
428A.1 Retain 3 years after filed, then
destroy
Administrative & Legal
values end
Records Retention Plan (Preliminary)
Equipment, Construction, and Materials:
Item
Explanation
Retention
Period
Retention Terms
Disposal
Method
Reason
Comment
Bid Book
Specifications and bid results for
purchase of vehicles, fuel, and
construction materials.
Indefinite
Retain as long as
administratively useful
Destroy
Administrative value ends
(Auditor keeps permanent
record of bids)
13-Jul-2010@02:57 PM by Ron Haden - Sac County Secondary Road Department - What is a "bid book"? We keep a bid tab in the folder with the
vehicle or material we take bids on. Is that sufficient? Many of the materials we take quotes for are never presented to the Board so the Auditor would
not have record of them and I am not sure the auditor puts more than the low bid on items formally bid.
Construction
Materials Record
Description of item, quantity
purchased, cost, record of use,
supply on hand
05 years
after approved audit of
last recorded year
Destroy
Administrative and fiscal
values end
Equipment Files
Equipment description, purchase
record, mechanic's reports,
operating costs, depreciation
Lifetime of
equipment
Until sold, traded or
scrapped
Destroy
Administrative and fiscal
values end
13-Jul-2010@03:18 PM by Ron Haden - Sac County Secondary Road Department - Is this required by Code?
Equipment
Operation Record
Equipment description, hours
operated, miles traveled, fuel
consumed, total operating costs
05 years
after approved audit
following disposal of
equipment
Destroy
Administrative and fiscal
values end
22-Jun-2010@11:07 AM by Christy VanBuskirk - it may be desirable to keep them longer, more to pull out related information, such hours of blading per
route, etc.
29-Jun-2010@09:06 AM by dusten rolando - Floyd County Secondary Road Department - Being that most of our heavy equipment stays around for 10,
15, or even 20 years, it is probably worth keeping these records a bit longer. Dusty Rolando, Floyd County
07-Jul-2010@09:19 AM by Mark Nahra - Woodbury County Secondary Road Department - Information may be useful to have longer, but I don't know
that holding it should be required in the manual. The records can be retained longer than the retention period at the county engineer's discretion.
13-Jul-2010@03:18 PM by Ron Haden - Sac County Secondary Road Department - Is thie required by Code?
Equipment Time
Sheets
Equipment description, amount of
gas/oil consumed, operator, total
operating time
Lifetime of
equipment
Until sold, traded or
scrapped
Destroy
Administrative and fiscal
values end
14-Jun-2010@11:01 AM by steve De Vries - ICEASB - What if equipment is transferred to another county department?
29-Jun-2010@11:26 AM by mike mcclain - Jones County Secondary Road Department - In response to Steve DeVries comment, just transfer the records
with the equipment. Mike McClain Jones County
13-Jul-2010@03:19 PM by Ron Haden - Sac County Secondary Road Department - Is this required br Code?
Exemption
Certificates --
Fuel Tax
Seller, purchaser, amount of fuel,
qualifications for exemption
05 years
after approved audit
Destroy
Administrative and fiscal
values end
Fuel Inventory
Sheets
Type of fuel, quantity
received/used, supply on hand,
pump meter readings
05 years
after approved audit
Destroy
Administrative value ends
13-Jul-2010@03:23 PM by Ron Haden - Sac County Secondary Road Department - Is this required by Code? I am not sure we have this info collected in
one spot.
Purchase Orders
Vendor, description of item,
quantity, price authorization
05 years
after approved audit
Destroy
Administrative and fiscal
values end
13-Jul-2010@03:20 PM by Ron Haden - Sac County Secondary Road Department - How many use purchase orders? We do not.
General Business – Cash:
Item
Explanation
Retention
Period
Retention Terms
Disposal
Method
Reason
Comment
Cash Journal
Date, nature of transaction,
amount, payer, payee, balance
05 years
after approved audit of
last recorded year
Destroy
Administrative and
fiscal values end
13-Jul-2010@03:33 PM by Ron Haden - Sac County Secondary Road Department - Isn't this covered by the treasurer's office?
Daily Cash
Worksheets
Original working papers for entries
in cash journal
02 years
after approved audit
Destroy
Administrative and
fiscal values end
General Business – Claims:
Item
Explanation
Retention
Period
Retention
Terms
Disposal
Method
Reason
Comment
Claims
Date, nature, number, amount of
claim; claimant
02 years
after approved
audit
Destroy
Administrative and fiscal
values end
29-Jun-2010@11:29 AM by mike mcclain - Jones County Secondary Road Department - Two years seems a little short. However, the Auditor also retains
this information so retention periods should be coordinated with that office. Mike McClain Jones County
07-Jul-2010@09:21 AM by Mark Nahra - Woodbury County Secondary Road Department - I also think two years is too short. Even with the Auditor's
records, having copies offsite may be worthwhile. I think 5 years is a better minimum, particularly for ROW acquisition claims.
07-Jul-2010@01:28 PM by Steve Struble - Obrien County Secondary Road Department - I think 5 years would be a better retention period. We just
finished copying claims and invoices back to 2004 for a lawsuit. We may need to produce those original invoices. There are many times we need to
research back further than 2 years.
13-Jul-2010@03:31 PM by Ron Haden - Sac County Secondary Road Department - We get the claims (invoices) back from the Auditor when she gets
ready to destroy them and we sort out and keep any claims we feel we should keep (equipment purchases, contract paymants, Etc.)
Claims
Register
10 years
after approved
audit
Destroy
Administrative and fiscal
values end
General Business – Employees:
Item
Explanation
Retention
Period
Retention Terms
Disposal
Method
Reason
Comment
Compensation Board
Proceedings and
Recommended
Salaries
Copies
Indefinite
Retain as long as
administratively useful,
then appraise for
historical value
--
Possible historical
value
Employee Records
Name, address, social security
number, application, wage/salary,
earning, withholding, insurance
claims, term of employment
75 years
Destroy
Administrative,
legal, and fiscal
values end
13-Jul-2010@03:36 PM by Ron Haden - Sac County Secondary Road Department - Isn't the auditor keeping this info? Does the Engineer's office need to
check to see if it is being kept?
Employee Time
Records
Employee, description of work, daily
hours
03 years
--
Destroy
Administrative and
fiscal values end
29-Jun-2010@11:33 AM by mike mcclain - Jones County Secondary Road Department - Three years may be a little short. In the event of a dispute
leading to legal action, a longer time period may be beneficial to have documented. Mike McClain Jones County
07-Jul-2010@09:23 AM by Mark Nahra - Woodbury County Secondary Road Department - Check with county attorney or human resources staff. I think
3 years is the statute of limitations for wage and hour appeals. The retention period should coincide with that risk period.
13-Jul-2010@03:41 PM by Ron Haden - Sac County Secondary Road Department - Is this the signed timesheet? or can it be a computer summary? how
detailed is "description of work"?
Insurance Policies
Employee, insurance company, type
and amount of policy carried,
amount of premiums, dates due
05 years
after approved audit
following expiration
Destroy
Administrative,
legal, and fiscal
values end
Payroll Records
Employee, daily work hours,
earnings, withholdings, sick leave
and vacation earned/taken, term of
employment
Permanent
--
--
Administrative and
historical values
13-Jul-2010@03:44 PM by Ron Haden - Sac County Secondary Road Department - Do the software systems we use keep all of this info? again do we
have to verify if the Auditor is keeping this info?
Payroll Reports --
Annual
Annual summary of employee
earnings, withholdings, and
insurance claims
05 years
after approved audit
Destroy
Administrative and
fiscal values end
13-Jul-2010@03:45 PM by Ron Haden - Sac County Secondary Road Department - Do the software systems we use keep all of this info? again do we
have to verify if the Auditor is keeping this info?
Payroll Reports --
Quarterly
Quarterly summaries of employee
earnings, withholdings, and
insurance claims
01 year
after approved audit
Destroy
Administrative and
fiscal values end
General Business – Equipment & Supplies:
Item
Explanation
Retention
Period
Retention
Terms
Disposal
Method
Reason
Comment
Contracts
Contracts for equipment, supplies,
and general maintenance services
10 years
after satisfaction
Destroy
Administrative and
legal values end
13-Jul-2010@03:49 PM by Ron Haden - Sac County Secondary Road Department - Does this mean we have to keep the maintenance contract for a
copy machine for 10 years after we get rid of it?
Purchase Orders and
Requisitions
Purchaser, vendor, description of
order, cost per unit
01 year
after approved
audit
Destroy
Administrative and
fiscal values end
13-Jul-2010@03:50 PM by Ron Haden - Sac County Secondary Road Department - We don't use purchase orders or requisitions. Are we required to?
General Business – Receipts & Expenditures:
Item
Explanation
Retention
Period
Retention Terms
Disposal
Method
Reason
Comment
Expenditure
Record
Description of disbursement,
amount, payee, balance
05 years
after approved audit - of
last recorded years
Destroy
Administrative and
fiscal values end
29-Jun-2010@11:36 AM by mike mcclain - Jones County Secondary Road Department - General comment on Expenditure and Receipts records. This
same information is also kept by the Auditor. The retention periods should be coordinated between the two offices. Mike McClain Jones County
13-Jul-2010@04:12 PM by Ron Haden - Sac County Secondary Road Department - General comment to go with Mike's -Aren't these (3) records keep by
Auditor and/or Treasurer? Do we have to verify that they are keeping them?
Receipts
Date, receipt number, amount,
from whom received
01 year
after approved audit
Destroy
Administrative and
fiscal values end
Receipts
Register
05 years
after approved audit - of
last recorded years
Destroy
Administrative and
fiscal values end
General Business – Reports:
Item
Explanation
Retention
Period
Retention
Terms
Disposal
Method
Reason
Comment
Annual Reports
Itemized annual receipts,
expenditures, balances
05 years
after approved
audit
Destroy
Administrative and fiscal
values end
29-Jun-2010@11:38 AM by mike mcclain - Jones County Secondary Road Department - Older Annual Reports can be instructive to review. If the Audit
Reports are kept indefinately, shouldn't the Annual Reports also be kept indefinately to have something to compare the Audit Report to? Mike McClain
Jones County
13-Jul-2010@04:15 PM by Ron Haden - Sac County Secondary Road Department - I assume the Annual Report referred to here is not the DOT annual
report but something the Auditor does.
Audit Reports
Audit results and
recommendations
Permanent
--
--
Administrative and
historical values
Monthly and Semi-
Annual Reports
01 year
after approved
audit
Destroy
Administrative and fiscal
values end
Land Records:
Item
Explanation
Retention
Period
Retention Terms
Disposal
Method
Reason
Comment
Condemnation
Records
Property acquired for highway purposes
through legal action.
Permanent
Retain as long as road is in
public right-of-way
None
Administrative,
legal and historical
values
24-Jun-2010@10:03 AM by Steve McCombs - Marion County Secondary Road Department - This is an additional item that I suggested.
Public Work
Within ROW
Permits
Permits issued to the public who wish
to perform some type of work that
involves encroaching on to public right-
of-way
Indefinite
Retain as reference for
future public works
personell.
None
Administrative,
legal and historical
values.
24-Jun-2010@10:18 AM by Steve McCombs - Marion County Secondary Road Department - This is an additional item that I suggested.
22-Jul-2010@10:41 AM by vicki hillock - Story County Secondary Road Department - Do these permits need to stay in paper form or can they be a
scanned image stored in a place of easy access such as a database?
Easements
Property acquired for highway rights of
way -- legal description, tenant, deed,
purchase price
Permanent
--
--
Administrative,
legal, and historical
values.
Landfill Permits
Applicant, legal description of property,
work proposal
Permanent
--
--
Administrative,
legal, and historical
values.
13-Jul-2010@04:33 PM by Ron Haden - Sac County Secondary Road Department - Is this obsolete? Doesn't DNR keep all landfill permits? I don't think
the County can issue these.
Moving Permits
Permits for transportation of oversized
loads on county roads -- carrier's name,
vehicle and load descriptions, route,
valid dates
05 years
after permit lapses
Destroy
Administrative and
legal values end
24-Jun-2010@09:51 AM by Steve McCombs - Marion County Secondary Road Department - 5 yrs. seems like a long time to retain single trip moving
permits that are at best in Marion county issued for a period of 1 week. What is the value of having that information beyond the moving period unless
something has happened of a liability nature?
22-Jul-2010@10:42 AM by vicki hillock - Story County Secondary Road Department - Do these need to stay in paper form also, or can they be a scanned
image to be "green" and save storage space?
Private Sewage
Permits
Applicant, property owner, location,
tank description, site analysis.
Permanent
Record may be kept by
county health
department/sanitarian
--
Administrative,
legal, and historical
values.
Requests for
Entrance
Culverts
Property owner's application for
construction of access to county road --
location of driveway, dimensions of
culvert, inspection date, action
completed
05 years
after action completed
Destroy
Administrative and
legal values end
22-Jun-2010@11:07 AM by Christy VanBuskirk - it may be desirable to keep them permanently.
24-Jun-2010@09:47 AM by Steve McCombs - Marion County Secondary Road Department - I agree with Christy that a more permanent retention may
be desirable depending on who is responsible for future maintenance. Steve Mccombs, Marion County
29-Jun-2010@11:41 AM by mike mcclain - Jones County Secondary Road Department - Permanent retention of entrance permits is valuable
information, similar to utility permits. Consideration should be given to permanent retention. Mike McClain Jones County
Road Petitions
Public petitions for county road
construction or alteration.
05 years
after action completed
Destroy
Administrative and
legal values end
Rock Petitions
Public Petitions for gravel surfacing of
county roads.
05 years
after action completed
Destroy
Administrative and
legal values end
Utility Permits
Applicant, work proposal, utility
location, maintenance agreement
Permanent
--
--
Administrative,
legal, and historical
values.
22-Jul-2010@10:43 AM by vicki hillock - Story County Secondary Road Department - Same issue at moving permits, use of right of way permits,
entrance/driveway permits, etc. Can these be converted to scanned images to save paper and storage space?
Well Permits
Applicant, well location, specifications,
site and water analyses, drilling
company.
Permanent
Record may be kept by
county health department
--
Administrative,
legal, and historical
values.
Maps & Plats:
Item
Explanation
Retention
Period
Retention
Terms
Disposal
Method
Reason
Comment
Maps and Aerial
Photographs
Topographical maps for road,
drainage, and bridge work
Permanent
--
--
Administrative, legal, and
historical values.
08-Jun-2010@07:27 AM by zach gunsolley - Ringgold County Secondary Road Department - I question whether the retention of old aerials, such as
1940 photographs, are necessary when ISU geographic map server has historical photos online.
24-Jun-2010@09:56 AM by Steve McCombs - Marion County Secondary Road Department - Call me old school but I am in favor of a permanent
retention of these records as in the past I have seen a difference in aerials of the same year.
29-Jun-2010@11:44 AM by mike mcclain - Jones County Secondary Road Department - Retention of all the old aerial photos you can acquire is very
handy information. Often the print quality on the older areials is superior to newer photos. Also, for land surveying questons especially, the older aerial
photos are invaluable. I would recommend keeping them permanently. Mike McClain Jones County
Plat Books
Property owners, boundary lines,
county road systems
Permanent
--
--
Administrative, legal, and
historical values.
13-Jul-2010@04:40 PM by Ron Haden - Sac County Secondary Road Department - Is this referring to the Auditors Plat book? Our office does not have
Plat books.
Tracings and Cross
Sections
Original road plans and profile
sheets for construction projects
Permanent
--
--
Administrative, legal, and
historical values.
13-Jul-2010@04:43 PM by Ron Haden - Sac County Secondary Road Department - What is meant by tracings? I undwerstand keeping plans and profiles
but do we need to keep cross sections? Most of our old ones were tossed and the new ones are in digital form which we may not be able to retreive in
the future.
Utility Maps
Locations of utility lines
Permanent
--
--
Administrative, legal, and
historical values.
Miscellaneous:
Item
Explanation
Retention
Period
Retention Terms
Disposal
Method
Reason
Comment
Officially Declared
Disater Records
Disaster locations and remediation
processes.
Indefinite
Reference material for
future public works
personell
--
Historical Value
24-Jun-2010@10:28 AM by Steve McCombs - Marion County Secondary Road Department - This is an additional item that I suggested.
Accident Reports
Accident location, statistical
information, determined cause
Indefinite
Retain as long as
administratively useful
Destroy
Administrative
value ends
Drainage District
Records
See schedule 1, county auditor as clerk,
board of supervisors, "IV Drainage
Districts
Indefinite
Retain as long as
administratively useful
Destroy
Administrative
value ends
Tile Crossing
Agreements
Agreements for the connections of
private drainage ditches with those
constructed along county roads
Permanent
--
--
Administrative and
historical values
Zoning Records
See schedule 18 county zoning
commission
Permanent
--
--
Administrative and
historical values
Projects:
Item
Explanation
Retention
Period
Retention Terms
Disposal
Method
Reason
Comment
Construction
Budgets and
Programs
Construction plans and estimated costs
Permanent
--
--
Administrative,
legal, and historical
values.
Engineer's
Reports
Project work summaries, equipment
purchases and repairs, material
inventories, payroll expenses
Permanent
--
--
Administrative and
historical values
Field Books
Project description, location, property
owner, sketches, notes, progress
reports
Permanent
--
--
Administrative and
historical values
Project Files
Project Descriptions: bids, specifications,
estimates; contracts; field notes;
correspondence; requisitions; purchase
tickets; reports; summaries of costs
Permanent
--
--
Administrative and
historical values
Project Index
Project description and location,
contractors, contract length, completion
date
Permanent
--
--
Administrative and
historical values
Project Ledgers
Record of labor, equipment, and
material expenses -- claim description,
amount, payer, payee
05 years
after approved audit
following completion of
project -- record may be kept
with individual project file
Destroy
Administrative and
fiscal values end
13-Jul-2010@04:49 PM by Ron Haden - Sac County Secondary Road Department - Is this title obsolete? I think we pull all this info from the financial
software program.
Project Tickets
Tickets for construction materials
05 years
after approved audit
following completion of
project -- record may be kept
with individual project file
Destroy
Administrative and
fiscal values end
Locate Tickets
Utility locates for project
05 years
after completion of project
Destroy
Administrative and
legal values end
Survey Records:
Item
Explanation
Retention
Period
Retention
Terms
Disposal
Method
Reason
Comment
Cornerstone Surveys
Cornerstone locations, property
owners, dimensions
Permanent
--
--
Administrative, legal,
and historical values.
Culvert Inventory
Culvert descriptions and locations
Permanent
--
--
Administrative, legal,
and historical values.
Flood Survey
Field notes from bridge and road
surveys conducted after floods
Permanent
--
--
Administrative, legal,
and historical values.
Gravel Pit Inventory
Surfacing material locations
Permanent
--
--
Administrative, legal,
and historical values.
Iowa Geodetic
Monument Survey
Traverse monuments, tri-angular
surveys, cornerstones,
benchmarks
Permanent
--
--
Administrative, legal,
and historical values.
Iowa Structure
Inventory and
Appraisal
Bridge locations, photographs,
sketches, appraisal sheets
Permanent
--
--
Administrative, legal,
and historical values.
Sign Inventory
Location of sign, description of
deficiency, action to be taken
05 years
after action
completed
Destroy
Administrative and legal
values end
29-Jun-2010@11:48 AM by mike mcclain - Jones County Secondary Road Department - Sign Inventory records should be retained for more than 5
years. I think that is near the filing deadline for statue of limitation with respect to liability lawsuits. Having the sign records available for a particular
location and a time period leading up to an incident would be critical to an adequated defense. Mike McClain Jones County
Surveyor's Record
Survey date, surveyor's name and
certification, field notes, maps,
sketches
Permanent
--
--
Administrative, legal,
and historical values.
RecordRetentionSchedule–CountyAttorneys
ITEMS: CODE (if
known):
EXPLANATION: DISPOSITION:
All original "records,
reports or other papers" of
county officers needed as
exhibits for court.
622.30(2)
Admissibility of copies of
documents may be subject
to attack if they are
"records, reports or other
papers" of a county officer
and the original is destroyed
prior to ten years. Consider
retention of all original
records possibly needed as
court exhibits for at least 10
years
Retain original for 10
years, retain copies as
otherwise required.
Criminal Case Files
Class "A" felonies Statute of limitation, length
of sentence, post conviction
relief
Permanent
Murder 2nd Degree
Special Class "B"
Length of sentence (50
years), post conviction relief
Permanent
Class "B: felonies Length of sentence (25
years), post conviction
relief.
*Consider permanent
retention to establish
habitual offender status*
20 years after case closed
Offenses under Iowa Code
Chapter 709 (Sexual
Abuse), Incest, Pandering,
Sexual exploitation of a
minor, Enticing a minor
802.2,
802.2A,
901A.2902.14
903.1, 903B.2
Extended statute of
limitations, length of
sentence, use for sexually
violent predator committal,
and use for subsequent
offense enhancement.
Permanent
Civil Advice
Retain as long as useful.
RecordRetentionSchedule–CommunityServices
ITEMS: DISPOSITION:
Mental Health
Case Files 7 years based on Medicaid, HIPAA.
**Medicaid records vary by state. If
there is reason to believe it is
otherwise, it can be re-evaluated.
- CPC Applications
- Diagnostic Evals
- Medical Records
- NOD’s/Authorizations
- Court orders
**Files currently or previously
under litigation.
Records per the Iowa Counties
Record Manual state these should be
kept for historical value – do we feel
this is necessary?
SA
7 years
GA Files
7 years
Veterans Affairs
Auditor’s Office
Military Records Civil War Bounties/Local Draft Board
Record/Militia Register/ Volunteer
Soldiers Bounty Accounts: Obsolete
Veterans Affairs Quarterly
Reports
Retain 7 years then destroy
Recorder’s Office
Military Discharge Index Retain in a record book permanently
Military Discharge Record Retain in a record book permanently
Assessor ‘s Office
Military Tax Exemption Retain until change of ownership,
then destroy
Commission of Veterans Affairs
County Benefits files Retain 7 years then destroy
Record of Benefits Retain 7 years then destroy
Quarterly Report of Veterans
Affairs County Benefits
File with the Auditor by the 13
t
day
following each quarter. Retain for 7
years then destroy.
Armed Forces Grave
Registration Data Base
Record veterans name, war time of
service and or peace time cemetery
and location. Forward one copy via
fax to IDVA. Permanent retention.
RecordRetentionSchedule–CommunityServices
Armed Forces Grave
Registration books
File in cemetery books alphabetically.
Permanent retention.
TCM Closed Case Files
According to CCMS, a closed case
file must be kept for 5 years, however
to show consistency we recommend 7
years. * Iowa Counties Record
Manual, CMS, HIPAA all state files
must be kept for 2 years following the
death of an individual.
County Care Facilities
Mental Health and Institutional
Patient Notices
Retain only for historical value—
records of this nature are now kept by
Counties Central Points of
Coordination
Feeble minded children Historical value only—no longer kept
- Insane Patients register Historical value only—no longer kept
- Mental Health Record Follow recommendations by
Community Services/ County Case
management
- County Insane Historical value only—no longer kept
Commitments/Discharges/Deaths Follow recommendations by
Community Services—CCF’s do not
keep these records any longer except
as part of the client’s service plan
Record of County Charges Historical value only—no longer kept
Transcripts—Mental Cases Historical value only—no longer kept
Tubercular Patients Record Historical value only—no longer kept
District Court—Mental Health
and Hospital, Commission of
Insanity—all records (p 98-105)
Historical value only—no longer kept
County Care Facility (p.200) No separate records kept of the type
listed. Financial records, treatment
records, etc. all are covered by either
Community Services/CPC rules,
county auditors, and accrediting
bodies such as DHS.
*Notes*
Electronic records – should be kept at a minimum for as long as indicated in the
appropriate section above.
County Care Facilities – It is encouraged to keep the really old records for genealogical
purposes as calls may be received from the public for that kind of information related to
the “Poor Farm”.
ITEMS: CODE(orother
attribution):
EXPLANATION: DISPOSITION:
MasterAbstracts IowaCounty
RecordsManual
Containsmasterabstractsfor
townsandadditions.
Permanent
AbstractIndex IowaCounty
RecordsManual
Containsanindexofquarter
sectionswithdeedand
mortgagerecordvolumeand
pagenumbers.
Permanent
AbstractRecord IowaCounty
Records Manual
Containsabstractsoftitle Permanent
AdoptionRecordandIndex IowaCode600.24 (Publicaccessisrestricted)
Containsadoptee,parentsof
adoptionandpapersfiled.
Permanent
AffidavitsandPowersofAttorney
Index(GeneralIndex‐Affidavits;
PowersofAttorneyIndex)
IowaCounty
RecordsManual
Containsparties,legaldesription
ofand,dateandcharacterof
instrument,filingdateand
recordvolumeandpage
number.
Permanent
AffidavitsandPowersofAttorney
Record(AffidavitsRecord)
IowaCounty
RecordsManual
Containsparties,legal
descriptionofland,instrument
filedandfilingdate.
Permanent
Claimant'sBook(Claimant's
AffidavitBook;ClaimIndex;
ClaimsofRealEstate)
IowaCounty
RecordsManual
Containsclaimant,affiant,legal
descriptionofland,titleholder,
dateandnatureofclaim,
interestnoticesandlocationof
instrument.
Permanent
BrandApplications IowaCounty
RecordsManual
Containscopiesofbrand
applicationsregisteredbyState
withapplicant,farmname,
locationandproposedbrand
Permanent
BrandRecord(CattleBrand
ApplicationRegistration;Indexto
Brands)
IowaCounty
RecordsManual
Containsarecordofbrand
certificatesissued
bytheState
DepartmentofAgriculture.
Permanent
RecordRetentionSchedule‐Recorders
RecordRetentionSchedule‐Recorders
ChattelMortgageIndex(Indexto
ChattelMortgages,Assignments
andReleases;PersonalProperty
Index)
IowaCounty
RecordsManual
Containsparties,filingand
executiondates,natureof
instrumentandrecordvolume
andpagenumbers.
Obsoleteseries.Appraisefor
historicalvalue
ChattelMortgageReceipts IowaCounty
RecordsManual
Containsdate,grantor,grantee,
filingdate,amountof
consideration
andfromwhom
received
Obsoleteseries.Destroy
ChattelMortgageRecord(Chattel
MortgageBook;Chattel
Mortgages;PersonalProperty
Record)
IowaCounty
RecordsManual
Containsparties;descriptionof
property;natureofinstrument;
amountofmortgage;dateof
filing,execution,release;andby
whomreleased.
Obsoleteseries.Appraisefor
historicalvalue
CornandGrainChattelIndex Iowa
County
RecordsManual
Containsmortgage,mortgagee,
filingdate,dateofinstrument,
serialnumber,croptype,
bushelssecured,locationandby
whomreleased.
Obsoleteseries.Appraisefor
historicalvalue
UniformCommercialCodeFee
Book(U.C.C.FeeBookand
Record)
IowaCounty
RecordsManual
Containsdate,debtor,secured
party,natureofinstrument,
filingdate
andfee.
Permanent
UniformCommercialCode
FinancingStatements
Administrativeand
legalvaluesend.
CodeofIowa1985,
554.9522
Containscontinuations,
terminations,lapsedfilesand
requestsforinformationwith
debtor,securedparty,property
coveredbystatementsand
maturitydate.
Allshouldbelapsed
UniformCommercialCodeIndex
(DebtorIndextoFinancing
Statements;U.C.C.Debtor's
Index)
IowaCounty
RecordsManual
Containsnumber;debtor;
securedparty;natureof
instrument;legaldescriptionof
propertymortgaged;datesof
financing,continuation,
terminationstatementsand
maturitydate.
Retain1yearafterlapseoflast
statementindexed,thendestroy.
Allshouldbelapsed
RecordRetentionSchedule‐Recorders
CondemnationRecord
(CondemnationProceedings)
IowaCounty
RecordsManual
Containsapplicationsfor
condemnations;summonses;
hearingnotices;oathsand
reportsofcommissioners;
orders;platsandaerialmaps;
petitions;certificationsof
franchises;damagesassessed,
receivedanddisbursed
Permanent
BoatApplicationCards(Boat
Licenses)
DNR Boatapplication Retainforlifeofvehicleoruntil
transferofregistrationor
inactive
for5years,thendestroy
BoatRegistrationApplications
Record(CashBalance‐Boat
Registration;Recorder'sBoatLog)
DNR Containsadailycashbalance
recordforboatregistrations
Retain1yearafterapproved
auditoflastrecordedyear,then
destroy
BoatRegistrations(Boat
RegistrationCertificates)
DNR Containsdate,registrant,
vehicle'smakeandmodel,title
transactionandlicense
number
Retainforlifeofvehicleoruntil
transferofregistrationor
inactivefor5years,thendestroy
(exceptMSO)
Fishing,Hunting,Trapping
Licenses(FishandGameLicenses)
DNR Retain1yearafterapproved
auditoflastrecordedyear,then
destroy
Reports DNR ReportofCountyRecorderto
StateDepartmentofRevenue
forUse,Sales&
LocalOption
TaxesCollectedonall
recreationalvehicles/vesselsand
boattitleandliensurcharge
Retain7yearsafterapproved
audit,thendestroy
ATV/Snowmobile/ORV/ORM
Applications
DNR VehicleApplications Retainforlifeofvehicleoruntil
transferofregistrationor
inactivefor5years,thendestroy
(exceptMSO)
ATV/Snowmobile/ORV/ORM
Registrations
DNR VehicleRegistrations Retainforlifeofvehicleor
until
transferofregistrationor
inactivefor5years,thendestroy
(exceptMSO)
RecordRetentionSchedule‐Recorders
DeedIndex(GeneralIndex‐
CemeteryLots;GeneralIndexto
Deeds;IndextoRealEstate;Index
toTaxDeeds;TownLotDeed
Index)
IowaCounty
RecordsManual
Containsgrantor,grantee,filing
date,dateofinstrument,legal
descriptionofpropertyand
recordvolumeandpage
numbers
Permanent
DeedRecord(Administrator's,
Guardian's,Executor'sDeeds;
CemeteryDeed
Record;Deed
RecordTranscript;ProbateDeed
Record;QuitClaimDeedRecord;
RecordofRealEstate;Sheriff's
DeedRecord;TaxSaleDeed
Record;TownLotTaxDeed
Record)
IowaCounty
RecordsManual
Containsgrantor,grantee,
descriptionofproperty,sale
date,methodofpayment,filing
date,statementofwitnesses
andfee
Permanent
Deed(Land
Documents) Iowa County
RecordsManual
Containsowner,legal
descriptionofpropertyanddate
ofdocumentfiling
Permanent
PatentRecord(PatentandDeed
Record;U.S.PatentRecord‐Land)
IowaCounty
RecordsManual
Containsgrantor,grantee,date
ofissueanddescriptionof
property
Permanent
EasementIndex(GranteeIndex;
GrantorIndex)
IowaCounty
RecordsManual
Containsgrantee,grantor,
description
ofproperty
Permanent
EasementRecord IowaCounty
RecordsManual
Containsgrantsofeasements,
easementpriorityagreements,
receiptsandacknowledgements
ofoptionsforutilityorpublic
highwayeasements
Permanent
Recorder'sFeeBookandRecord
(DayBook;Ledger;RealEstate
FeeBook;ReceiptBook;
Recorder'sChattelMortgageand
FeeBook;Recorder'sMarginal
ReleaseandAssignment
Fee
Book;SettlementRecord)
See331.902(2)
(retain3yearsafter
audit)
Containsgrantor,grantee,date
andnatureofinstrument,
recordingfeeanddatedelivered
Permanent‐HistoricalValue
RecordRetentionSchedule‐Recorders
DangerousWeaponsRecord
(FirearmRecord;Merchant's
RecordofSale;Recordof
ConcealedWeapons)
Maybegivento
Sheriff's
Department,per
331.606(3)
Containspermitsand
revocationsforweaponssales
andownerships
Permanent
HomesteadIndex IowaCounty
RecordsManual
Containsowner,filingdate,
natureofinstrumentandlegal
descriptionofproperty
Permanent
HomesteadRecord(Homestead
Book)
IowaCounty
RecordsManual
Containsowner,legal
descriptionofproperty,clerkof
court'sexecutionorder,
declarationofhomestead,plats
andsheriff'scertificationof
selection
Permanent
ArticlesofIncorporation IowaCounty
RecordsManual
Containsoriginalarticles,
amendmentstoarticles,charter,
certificatesofrenewalsand
mergeragreementsfor
businesses,churches,clubsand
universities
Permanent
DissolutionsofCorporations IowaCounty
RecordsManual
Containsnoticeofdissolution,
certificatesofpublicationand
secretaryofstate'sfiling
if i
Permanent
IncorporationRecord
(CorporationIndex;Incorporation
Index)
IowaCounty
RecordsManual
Containsnameandlocationof
organization,filingdate,capital
stock,officers,interestholders
andtypesofinstrumentsfiled
Permanent
LimitedPartnershipIndexand
Record
IowaCounty
RecordsManual
Permanent
PartnershipRecord(Partnerships) IowaCounty
RecordsManual
Containscertificatesof
partnerships,executionsof
certificates,agreementsand
real
estatecontracts
Permanent
ContractsandLeases IowaCounty
RecordsManual
Containscontracts,purchase
options,farmlease,stockshares
anduniformsalescontracts
Permanent
RecordRetentionSchedule‐Recorders
LeaseRecord(FarmLeases;Lease
Record‐LandsandTownLots)
IowaCounty
RecordsManual
Permanent
LienIndex(CombinedIndex‐
Liens;FederalIndexof
Satisfaction;IndexofIncomeand
SalesTaxLiens;Indexof
UnemploymentContribution
Liens;Index‐OldAgeAssistance
Liens;IndextoRecordofFederal
TaxLiens;StateLienIndex)
IowaCounty
RecordsManual
Containsnumberandnatureof
lien;nameandaddressof
taxpayer;datelienreceived,
due,satisfied,releasedand
recordvolumeandpage
numbers
Permanent
LienRecord(CombinedLienIndex
andRecord;FederalNoticeand
Satisfaction;IndexandRecordof
StateTaxLiens;IndexandRecord
ofUnemploymentContribution
Liens;Record
ofLiensand
Releases;Recordof
MiscellaneousLiens;Recordof
U.S.LiensandReleases;Tax
Liens)
IowaCounty
RecordsManual
Containsnameandaddressof
taxpayer;natureoflien;date
lienreceived,due,satisfied,
released;amountofliendueand
unpaidbalance
Permanent
OriginalPlats IowaCounty
RecordsManual
Permanent
PlatIndex(Indexto
TownPlats;
PlatBookIndex)
IowaCounty
RecordsManual
Containsdate,descriptionof
landandrecordvolumeand
pagenumber
Permanent
PlatRecord(AbstractandPlat
Book;BoundariesofMineralLots;
IrregularPlatBook;PlatBook‐
Lands;PlatBook‐TownLots
IowaCounty
RecordsManual
Permanent
Surveyor'sRecord(Recordof
FieldNotesandCertificates)
Iowa
County
RecordsManual
Containsplats,surveyor's
certificates,acknowledgements
andlegaldescriptions
Permanent
RecordRetentionSchedule‐Recorders
MilitaryDischargeIndex
(DischargeRecordIndex;Indexto
ServiceDischarges;Indexto
Soldier'sDischarges)
SeeCodeSection
331.608
(OpentoPublic)Contains
name,dischargeandfilingdates,
natureoffiledinstrumentsand
recordvolumeandpage
numbers
Permanent
MilitaryDischargeRecord(Report
ofTransferorDischarge;Soldier's
andSailor'sDischargeRecord)
SeeCode
Section
331.608
(Publicaccessrestricted)
Containssolder'snameand
address,departmentofservice,
inductiondate,physicalfitness
report,commissionsreceived,
citationsandmedalsearnedand
dischargepapers
Permanent
MilitaryDischargeRecord‐Civil
War
SeeCodeSection
331.608
(Publicaccessrestricted) Permanent
RecordofSoldiersinWorldWar
(RecordofSoldiers‐WorldWarI)
See
CodeSection
331.608
(Publicaccessrestricted)
Containssolder'sname,
birthplace,residence,marigal
status,occupation,parents,
departmentofserviceand
currentaddress
Permanent
MortgageIndex(MortgageList) IowaCounty
RecordsManual
ContainsMortgagor,mortgagee,
filingdate,natureofinstrument,
legaldescriptionofland,
satisfactiondateandrecord
volumeandpagenumbers
Permanent
MortgageRecord(Lands;Town
Lots)
IowaCounty
RecordsManual
Containsmortgagor,mortgagee,
descriptionofproperty,amount,
paymentscheduleanddateof
satisfactionorrelease
Permanent
MortgageReleaseRecord
(MarginalReleaseRecord;
ReleaseofMortgages;
SatisfactionandAssignment
Record)
IowaCounty
RecordsManual
Containsmortgagor;mortgagee;
natureofinstrument;
descriptionofproperty;notation
ofmarginalrelease;anddate
of
release,assignmentor
satisfactions
Permanent
RecordRetentionSchedule‐Recorders
SchoolFundMortgageRecord IowaCounty
RecordsManual
Containsdescriptionsof
propertyandnotationsofleases,
renewalsandsatisfactions
Permanent
CommissionsofNotaryPublics IowaCounty
RecordsManual
Containscommissionsissuedby
governor,secretaryofstateand
stateauditor
Obsoleteseries.Appraisefor
historicalvalue
IndextoRecordofCommissions IowaCounty
RecordsManual
Obsoleteseries.Appraise
for
historicalvalue
RecordofCommissionofNotary
Publics
IowaCounty
RecordsManual
Containsnotary,commissioner
andfilingdate
Obsoleteseries.Appraisefor
historicalvalue
OriginalEntries(Abstractof
OriginalEntries;Copiesof
OriginalEntries;OriginalEntry
Transcripts)
IowaCounty
RecordsManual
Containslegaldescriptionof
landorlot,amountpurchased,
rateperacre,
purchasemoney,
purchaser,dateandlocationof
sale,receiptandpurchase
certificatenumbers,patentdate
andlocationofinstrument
Permanent
OriginalEntryBook(Original
EntryBook‐TownLots;Original
EntryRecord)
IowaCounty
RecordsManual
Containslotnumber,grantor,
grantee,filingdate,dateand
natureofinstrument,legal
descriptionofproperty,
purchasemoney,
purchaser,
datesofrecorder'scertificate
andsale,towhompatentedand
receiptnumber
Permanent
DentistsRegister IowaCounty
RecordsManual
Containspractitioner'sname,
address,schoolofpractice;
numberofyearsinpracticeand
registrationdate.
Permanent
NursesRegister IowaCounty
RecordsManual
Containsnurse'snameand
address,filing,license,certificate
dateandresidencydata
Permanent
RecordRetentionSchedule‐Recorders
OptometristsRegister IowaCounty
RecordsManual
Containspractitioner,schoolof
training,dateoflicensingand
numberofyearsinpractice
Permanent
PhysiciansandSurgeonsRegister
(CertificateRecord;Physician's
Certificates;Registerof
PhysiciansandMidwives)
IowaCounty
RecordsManual
Containspractitioner'sname,
age,address,nativity,schoolof
practice,datesofdiplomaand
certificate,bywhom
diploma
issuedandnumberofyearsin
practice
Permanent
MiscellaneousIndex(General
Index‐MisacellaneousRecord;
IncorporationandMiscellaneous
Index;MiscellaneousIndexand
AffidavitRecord)
IowaCounty
RecordsManual
Containsgrantor,grantee,
natureofinstrument,filingand
executiondates,property
descriptionandrecordvolume
andpagenumbers
Permanent
MiscellaneousRecord IowaCounty
RecordsManual
Containsmeasures
ofzoning
districts,buildinglines,firelimits
andplats,cityordinances,
possessionaffidavits,proofsof
publicationandother
miscellaneousinstruments
Permanent
TradeNameIndex IowaCounty
RecordsManual
Containstradeorassumed
name,businessaddress,verified
statement,namesandaddress
ofinterestholdersand
instrumentfilingdate
Permanent
TradeNameRecord(Registerof
Trade
Names)
IowaCounty
RecordsManual
Containsgrantor,grantee,trade
name,ownerandfilingdate
Permanent
ZoningIndex IowaCounty
RecordsManual
Permanent
ZoningRecord IowaCounty
RecordsManual
Permanent
RecordRetentionSchedule‐Recorders
FarmDrainageRecordandIndex IowaCounty
RecordsManual
Containsarecordoffarmdrain
tileagreements,platmapsand
blueprints,mutualdrain
contractsandeasement
agreements
Permanent
FarmNamesRegister(Farm
NameRecord)
IowaCounty
RecordsManual
Containsowner,legal
descriptionofproperty,
witnessesandfilingdate
Permanent
FederalSocialSecurityAccount
NumberRecord
andIndex
IowaCounty
RecordsManual
(PublicAccessRestricted)
Containssubject'sname,
address,filingdate,dateof
instrumentandfederalsecurity
accountnumber
Permanent
PartitionFenceRecord(Recordof
PartitionFenceDecisions)
IowaCounty
RecordsManual
Containsparties,reasonfor
fencing,maintenance
agreement,locationoffencing,
papersfiledandfee
Permanent
Pre‐ArrangedFuneralRecord (1995)
Sendto:
IowaSecurities
Bureau;Attn:
TameraWatson;
LucasStateOffice
Building,2ndFloor;
DesMoines,IA
50319
Containsarecordofagreements
betweenfuneraldirectorsand
individualsforpre‐paymentof
servicefees
Permanent
RealEstateTransferTax(Reports
ofDocumentaryStampSales;
RevenueStamps)
IowaCounty
RecordsManual
Containsrealestate
transfer
stamps,recorder'smonthlysales
report,dailybalanceforms,cash
slipsandbankstatements
Retain7yearsafterapproved
audit,thendestroy
PassportTransmittalSheets PerU.S.State
Department
Listingofpassportcustomer
names,birthdates,telephone
number,feespaid
Retain2yearsafterdateof
application
NaturalizationRecords Permanentordonatetolocal
historical
society
VitalRecordsApplicationforms
(Birth,DeathandMarriage)
PerStateRegistrar Containsnameonrecord,date
ofevent,applicantinformation
Retain6monthsafterdateof
application
RecordRetentionSchedule‐Recorders
DailyLogs PerStateRegistrar Containscontrolnumber,
name/sonrecord,applicant
Retainfor3yearsafterdateof
application
MarriageApplications PerStateRegistrar Containsapplicants'names;
state,city,countyofresidence;
dateofbirth;state/countryof
birth;fatherandmothernames,
witnessname
Permanent
ExpiredMarriageApplications PerStateRegistrar Containsapplicants'names;
state,city,countyof
residence;
dateofbirth;state/countryof
birth;fatherandmothernames,
witnessname
Destroyafter6months,ifnot
pickedup