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School district records are housed in the central administration office of the school district. It is the responsibility of the superintendent and board secretary to oversee the maintenance and accuracy of the records. The following records are kept and preserved according to the schedule below:


  • Secretary's financial records


  • Treasurer's financial records


  • Open meeting minutes of the Board of Directors


  • Annual audit reports


  • Annual budget


  • Permanent record of individual pupil


  • School election results


  • Real property records (e.g., deeds, abstracts)


  • Records of payment of judgments against the school district

20 years

  • Bonds and bond coupons

11 years after maturity, cancellation, transfer, redemption, and/or replacement

  • Written contracts

10 years

  • Cancelled warrants, check stubs, bank
  • statements, bills, invoices, and related record

5 years

  • Recordings and minutes of closed meetings

1 year

  • Program grants

As determined by the grant

  • Nonpayroll personnel records

10 years after leaving district

  • Employment applications

2 years

  • Payroll records

3 years

  • School meal programs accounts/records

3 years after submission of the final claim for reimbursement


In the event that any federal or state agency requires a record be retained for a period of time longer than that listed above for audit purposes or otherwise, the record shall be retained beyond the listed period as long as is required for the resolution of the issue by the federal or state agency.

Employees' records are housed in the central administration office of the school district. The employees' records are maintained by the superintendent, the building administrator, the employee's immediate supervisor, and the board secretary.

An inventory of the furniture, equipment, and other non consumable items other than real property of the school district is conducted annually under the supervision of the superintendent. This report is filed with the board secretary.

The permanent and cumulative records of students currently enrolled in the school district are housed in the central administration office of the attendance center where the student attends. Permanent records shall be housed in a fire resistant safe or vault or electronically with a secure backup file.  The building administrator is responsible for keeping these records current. Permanent records of students who have graduated or are no longer enrolled in the school district are housed in the central office and will be retained permanently. These records will be maintained by the superintendent.Special education records shall be maintained in accordance with law.

The superintendent may digitize or otherwise electronically retain school district records and may destroy paper copies of the records.  An electronic record which accurately reflects the information set forth in the paper record after it was first generated in its final form as an electronic record, and which remains accessible for later reference meets the same legal requirements for retention as the original paper record.



NOTE:  Most of the time limits listed in this policy are based on legal requirements.  Where the law is silent, best practice time limits have been developed.  Prior to changing any of the time limits listed, it is recommended that local counsel be contacted.



Legal Reference:         

     7 C.F.R. § 210.23(c).

     Iowa Code §§ 22.3; 22.7; 91A.6; 279.8; 291.6; 554D.114; 554D.119; 614.1(13).

      281 I.A.C. 12.3(4); 41.624.

      City of Sioux City v. Greater Sioux City Press Club, 421 N.W.2d 895 (Iowa 1988).

      City of Dubuque v. Telegraph Herald, Inc., 297 N.W.2d 523 (Iowa 1980).


Cross Reference:         

     206.3   Secretary [or Secretary/Treasurer]

     215      Board of Directors' Records

     401.5   Employee Records

      506      Student Records

      901      Public Examination of School District Records


Approved: 5/10/1993                                                          Reviewed: 10/12/2020                                              Revised: