Information Management 101

Information Management101 Arkansas School Business Officials November 7, 2013

Presented by: L. Freeman Wish, CPA Clarksville School District 1701 Clark Road Clarksville, AR 72830 479-705-3200 Freeman.Wish@csdar.org

WHAT INFORMATION DO WE MANAGE? Student Information Financial Information Employee Information Board Information

STUDENT INFORMATION Good News – This will not be covered in this presentation. We will leave this section for the “Dark Side” of APSCN

FINANCIAL INFORMATION What is Financial Information? Correspondence Emails Requisitions Purchase Orders Invoices Bid Records Checks Telephone Calls/Memos

FINANCIAL INFORMATION Correspondence: All written letters, memos, notes, etc. that are related to a financial transaction. Includes correspondence both to and from a vendor or customer. Includes any information obtained from a website to justify a purchase.

FINANCIAL INFORMATION Emails: Types of E-Mail 1. Non-Record Material 2. Transient Material 3. Official Records

FINANCIAL INFORMATION Emails: Non-Record Material Any email not received or created in the course of school business may be deleted immediately since it is not an official record. The “Let’s do lunch” (not a school business lunch) or “Can I catch a ride home?” type of email. Other examples would include any personal messages not conveying school business.

FINANCIAL INFORMATION Emails: Transient Materials E-mail that is determined to have insufficient value to warrant its preservation may be deleted upon receipt. Examples are list serve messages, announcements regarding departmental bake sales and other agency memos without legal, administrative, fiscal or historical value

FINANCIAL INFORMATION Emails: Transient Retention Much of the communication via e-mail has a very limited administrative value and is deemed transient. For instance, an e-mail message notifying employees of an upcoming meeting would only have value until the meeting date has been attended or the employee receiving the message has marked the date and time.

FINANCIAL INFORMATION Emails: Transient Retention The user may delete these types of e-mail messages immediately after they have served their intended purpose. Other e-mail messages that have limited administrative value would include: telephone messages, drafts and other limited documents that serve to convey information of temporary importance in lieu of oral communication. It would only be necessary to retain these records until no longer of administrative value.

Financial Information Emails: Official Records These emails are those used to establish such things as quotes, contracts, purchase or delivery information. As such they are an integral part of the official transaction.

FINANCIAL INFORMATION Requisitions & Purchase Orders Requisitions are the first step in the ordering process. It is a request to purchase some supply or service. Purchase order is a legal document that authorizes a purchase to take place. Any purchase without a purchase order is not a school purchase but is the responsibility of the person placing the order.

FINANCIAL INFORMATION Invoices Invoices are the first outside source of a transaction detail. Should contain the PO number, date of the invoice, date of shipment, quantity, description of item or service, unit price, total price, shipping costs, terms etc. Invoices must agree with terms, prices, etc. of the original purchase order.

FINANCIAL INFORMATION Bid Records Bids are required on all purchases of $10,000 or more. Maintain a bid folder. No PO should be approved if over $10,000 without supporting bid documentation.

FINANCIAL INFORMATION Checks Checks should be signed by Superintendent & Disbursing Officer. Before a check is issued, you should have verified the accuracy of the invoice, validity of the PO, RECEIPT of the supply or service.

FINANCIAL INFORMATION Telephone Calls/Memos Telephone calls and conversations that are an important part of the transaction should be referenced somewhere in the transaction process. Create a short memo of any conversations that are a critical part of the purchase of any supply or service and these should become a part of the record of the financial transaction.

EMPLOYEE INFORMATION What is Employee Information? Personal Data Pay Rate Forms W-4, I-9 Performance Reviews Earnings History Health Insurance Information Benefit Information Earnings Records Contracts

EMPLOYEE INFORMATION Personnel Files Recommendation: Maintain two sets of files. One file for personnel records. One file for records related to health matters.

BOARD INFORMATION What is Board Information? Minutes Agendas Bond Issues Annual Meetings Required Information Salary Schedules Annual Audit Contracts

Components of Record Management Archive - A place where records of permanent value (inactive data) are kept for legal, compliance, historical or research purposes. Records Management Center - A place where semi-active data are kept for legal, compliance, historical or research purposes and are accessed frequently. Records Management - The systematic control of recorded information from creation to final disposition.

What is a Record? Recorded information, regardless of medium or characteristics, received by an organization that is evidence of its operations, and has value requiring its retention for a specified period of time. Information created, received and maintained by an organization or person in pursuance of legal obligations or in the transaction of business.

What is a Record? Information, often detailing business transactions, that is preserved because of the value of its data.

Sources of Information/Records Correspondence Invoices Purchase Orders Payroll Records School Board Meeting Minutes Bond Issues Elections E-Mail Telephone Calls

Non-Record Materials Non-State Publications Publications, promotional material from vendors, and similar materials that are “publicly available” to anyone, are not official records unless specifically incorporated into other official records. Examples are unsolicited promotional materials (spam), files copied or downloaded from internet sites, etc.

Non-Record Materials Non-State Publications However, for example, if you justify the purchase of a particular filing system by incorporating the reviews you saved from a list serve in your proposal to your supervisor, those list serve messages become official records and must be retained in accordance with the retention schedule for purchasing proposals.

Non-Record Materials Duplicate records are not normally considered records and do not have to be retained. Duplicates may become the only official record if the original is destroyed or lost.

FINANCIAL INFORMATION Emails: Intermediate Retention These may include (but not limited to) General Correspondence: Includes internal correspondence (letters, memos): also, correspondence from various individuals, companies, and organizations requesting information pertaining to agency and legal interpretations and other miscellaneous inquiries. This correspondence is informative: it does not attempt to influence agency policy.

FINANCIAL INFORMATION Emails: Intermediate Retention These may include (but not limited to) Routine Correspondence. Referral letters, requests for routine information or publications provided to the public by the agency, which are answered by standard form letters. Monthly and Weekly Reports: Document status of on-going projects and issues; advising supervisors of various events and issues.

FINANCIAL INFORMATION Intermediate Retention These may include (but not limited to) Minutes of Agency Staff Meetings: Minutes and supporting records documenting internal policy decisions.

Official Records Permanent Retention E-mail messages and other memorandums having significant administrative, legal and/or fiscal value and are scheduled as permanent should be categorized under the appropriate record series.

Official Records Permanent Retention These may include (but not limited to): Executive Correspondence: Correspondence of the head of an agency dealing with significant aspects of the administration of their offices. Correspondence includes information concerning agency policies, program, fiscal and personnel matters.

Official Records Permanent Retention These may include (but not limited to): Department Policies and Procedures: Includes published reports, unpublished substantive reports and policy studies. Reflect official actions taken. Convey statements of official policy or rationale for official decisions.

What is Record Management? File Plan Implementation Records Retrieval Retention and Disposition Preservation of Significant or Historical Records Auditing

What is Record Management? The systematic control of all records from their creation or receipt, through processing, distribution, organization, storage and retrieval to their ultimate disposition.

Why Do I Need Record Management? Comply with Government Regulations Reduce Legal Liability Control Valuable Company Assets Reduce Record Archive Size

Essential Elements ofRecord Management Record File Plan Retention Schedule Records Retrieval Disposition

File Plan A system for categorizing records, divided into categories. Each category has its own retention schedule. All records in the system are assigned to a category.

Retention Schedule The amount of time a record should remain in the system. When (and if) the record should be disposed. How the record should be disposed.

Record Retrieval Structured query, full text search, or a combination of both. Export records into their native formats. Print or e-mail records. Version records. Add notes or comments to original record.

Disposition The method by which a record is removed from the system. Disposition is based on time, event, or a combination of time and event. The process is generally either transfer or destruction.

Why Dispose of Records? Not all records are permanent records. Non-permanent records may have set retention rules. Enforcing retention rules removes records when they become obsolete. Example: Destroy employee personnel records seven (7) years after retirement.

Record Retention Policy Lack of a formal Arkansas School Record Retention and Disposal Plan. West Virginia Records Retention Schedule Michigan Public Schools Record Retention Plan Recommend that each school adopt a Record Retention Plan and follow it.

19-4-1108. Retention of documents. (a) The original evidences of indebtedness, including documents prepared in connection with purchasing procedure, and all original contracts, invoices, statements, receipts, petty cash tickets, bank statements, cancelled checks drawn upon bank accounts, and other original supporting papers shall be retained in the permanent file of the business office of each state agency. These documents shall be kept in a safe place subject to audit and shall not be destroyed until authorization is given for their destruction by the Legislative Auditor. (b) With the approval of the Legislative Auditor of the state, a state agency may retain evidences, to satisfy record retention policies, of indebtedness and other contracts, invoices, statements, receipts, petty cash tickets, bank statements, cancelled checks drawn upon bank accounts, and other supporting papers by microform or a form of stored images in a computer system or other form of computer technology in lieu of retaining the originals of such documents. History. Acts 1973, No. 876, § 15; A.S.A. 1947, § 13-341; Acts 1997, No. 541, § 2; 2001, No. 1453, § 33. Legislative Action

DFA Interpretations R1-19-4-1108 Public Records The law defines public records as writings, recorded sounds, films, tapes, electronic or computer-based information or data compilations in any medium required by law to be kept or otherwise kept and which constitute a record of the performance or lack of performance of official functions which are or should be carried out by a public official or employee, a governmental agency or any other agency wholly or partially supported by public funds or expending public funds. All public records shall be open to inspection and copying by any citizen of the State of Arkansas during the regular business hours of the custodian of the records, except as otherwise specifically provided by law. Refer to Arkansas Code ACA 25-19-105 for exceptions, charges for providing copies of records and required response time to requests for copies and ACA 25-19-109 for special requests for electronic information.

R2-19-4-1108 Records Retention All records that are public property are required to be maintained by the agencies that generate the documents. The type of business record in question and the business process it supports determines the length of retention. Generally, all records should be maintained a minimum of three fiscal years. All records and supporting documentation must be maintained until they have been audited and may not be destroyed until permission has been granted by the Division of Legislative Audit. Other records such as records for grants are maintained according to State or Federal laws. Public records can only be destroyed after permission is granted by the Division of Legislative Audit. Storage of records in electronic form is permissible in some cases. Refer to Arkansas Law ACA 19-4-815, 19-4-1108, 25-32-112, 13-4-203, 25-32-117, 25-32-118. Effective January 1, 2006, the Executive Chief Information Officer shall promulgate rules and guidelines governing the retention and management of public records and issue periodic updates as necessary. Each State agency shall comply with these rules and guidelines by the earlier of July 1, 2007, or when the line item appropriation is established to comply with this requirement.

ACT 918 of 2005 Applies to all cities, county or local governments in Arkansas Requires the development of rules and guidelines for the retention of public records commonly found in state agencies Requires rules and guidelines to be effective July 1, 2007

Arkansas Record Retention Schedule • Agency Directives, Internal Policies and Procedures • Keep until superseded plus three years

Arkansas Record Retention Schedule • Meeting Agenda and Minutes of Governing Bodies • Permanent

Arkansas Record Retention Schedule • Employee Benefit Records and Employee Personnel Records • Workers Compensation Accident Reports • 5 years after separation or until closure of unresolved personnel issues, whichever is greater • 3 years from date of injury

Information Management 101