HomeMy WebLinkAboutChapter 01 - General Provisions - Appendix AGeneral Records Schedule
Wisconsin Municipal and Related Records
Approved by the Public Records Board:
August 27, 2018
Expiration: August 27, 2028
For use by all units of Wisconsin Government at the Municipal level
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Wisconsin Municipal Records Schedule
Table of Contents
Introduction: ................................................................................................................................................................................................................. 2
I. Applicability: ................................................................................................................................................................................................. 2
II. Purpose:........................................................................................................................................................................................................ 3
III. Implementation: ........................................................................................................................................................................................... 3
IV. Using the Schedule: .................................................................................................................................................................................... 4
V. Confidential Records and Personally Identifiable Information (PII) ..................................................................................................... 6
VI. Additional Schedules: ................................................................................................................................................................................. 7
Administrative Records .............................................................................................................................................................................................. 8
Cemetery Records .................................................................................................................................................................................................... 21
Community Development/Public Services ............................................................................................................................................................ 24
Election Records ....................................................................................................................................................................................................... 29
Finance Records ....................................................................................................................................................................................................... 34
Public Works .............................................................................................................................................................................................................. 38
Revenue Records...................................................................................................................................................................................................... 50
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Introduction:
Records are a basic tool of transacting business on behalf of all local government units. They are the foundation for government
accountability. Records management is regulated by Wisconsin state law, and accordingly, the Wisconsin Municipal Records
Schedule (WMRS), upon adoption, provides legal authorization to dispose of records on a regularly scheduled basis. The
schedule serves as a mechanism for consistent retention and disposition of similar types of records across all municipal
governments and provides assurance of accountability to the public.
The schedule was developed following guidelines for complying with legal, fiscal, and archival requirements for records retention
and facilitates cost-effective management of records commonly found in municipal governments.
Wisconsin Statute § 19.21(1) defines public records as “all property and things received from the officer’s predecessor or other
persons and required by law to be filed, deposited, or kept in the officer’s office, or which are in the lawful possession or control of
the officer or the officer’s deputies.” Records are defined by Wisconsin Statute § 19.32(2) as “any material on which written,
drawn, printed, spoken, visual, or electromagnetic information or electronically generated or stored data is recorded or preserved,
regardless of physical form or characteristics, that has been created or is being kept by an authority.” Public records are also
defined as being “all books, papers, maps, photographs, films, recordings, optical discs, electronically formatted documents, or
other documentary materials, regardless of physical form or characteristics, made or received by any state agency or its officers
or employees in connection with the transaction of public business” (Wis. Stat. § 16.61(2)(b)).
I. Applicability:
This record schedule is available for adoption by all Wisconsin municipal governments. Most municipalities do not create or
receive all of the records listed within the WMRS. The inclusion of a schedule in the WMRS does not mean that a local
government is responsible for creating those records. Rather, it provides guidance for records that are actually created or
received by your particular unit.
Records retention guidelines apply regardless of record format. Records covered by the WMRS may be retained in electronic,
paper, or other formats. The schedule applies to all records: born digital (including those created or transmitted via e-mail), data
contained in database systems, tapes/cartridges and other types of electronic records and information systems maintained by
agencies. Municipalities must also meet the standards and requirements for the management of electronic records outlined in
Chapter Adm. 12.
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II. Purpose:
Record schedules are intended to be used by records creators as a tool to SIMPLIFY their records management responsibilities,
not to make them more complex. It is the intention of the WMRS to streamline municipal records management by:
• Providing clear and uniform guidance for the retention and disposition of records common to most municipal governments;
• Eliminating the need for individual municipalities to develop and obtain Wisconsin Public Records Board approval of
records retention/disposition schedules;
• Facilitating uniformity in the retention and disposition of records across all municipalities; and
• Promoting the cost-effective management of municipal records.
III. Implementation:
The WMRS is a schedule that municipalities MAY adopt to manage their records. Municipalities ARE NOT required to adopt the
schedule for use. The WMRS does not replace the ability of municipalities to create and adopt records schedules through the
creation of ordinances. See Additional Options below for more information.
To adopt the Schedule:
• Submit the Notification of General Schedules Adoption (PRB-002) form to:
State Archivist
Wisconsin Historical Society
816 State St.
Madison, WI 53706
• The Wisconsin Public Records Board (PRB) will acknowledge your Notification of Adoption by returning a signed copy of
the adoption to the municipality.
• After confirmation of PRB approval, municipalities should enact an ordinance adopting the WMRS as their official
schedule.
Municipalities are expected to supersede any previously approved, unique, ordinances which cover records included in the
adopted Municipal Schedule. Retain any approved schedules in existing ordinances for records that ARE NOT covered by the
Municipal Schedule.
Additional Options:
Wis. Stat. § 19.21(4) provides municipalities with the authority to schedule the retention of public records by creating ordinances.
Municipalities that choose not to adopt the WMRS are encouraged to use the retention periods provided in the WMRS when
creating their own schedules. Any municipality that decides to draft their own schedule must submit that schedule for approval to
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the PRB before adopting it as an ordinance. Upon PRB approval, the schedule can be adopted for use by enacting an ordinance.
Municipalities may also adopt other General Records Schedules provided by the PRB.
Municipalities also have the option of adopting separate Records Disposition Authorizations (RDAs) for records that are created
specifically by that unit of government. Consult the PRB for more information about the RDA creation process.
IV. Using the Schedule:
The WMRS is arranged in five different sections covering the record series created by municipal governments. Some sections
are broken down into subsections to provide easier reference. The following is an example of the format used in each section and
an explanation of the information found in each column.
Record Series Title Series Description Retention Confidential WHS Notification
Subsection
• Record Series Title – Descriptive title of the record series. This is a basic title, not necessarily universally used by all
municipalities.
• Series Description – Brief overview of the records that are included in the record series.
o If a specific statute or legal source defines a retention period for the records it is identified in this field.
• Retention – Indicates the minimum time period a record series must be maintained and a description of what initiates the start
of the retention clock.
o Creation: Is used when the creation of the record initiates the retention time period. (Example: If a RDA existed for
ABC Annual Reports, the event might be written as Creation+ 3 years meaning an ABC Annual Report must be
retained for three years after it is created.)
o Fiscal: Is used if the retention time period is initiated by the end of a fiscal year. (Example: RDAs that exist for annual
budgets might be written as Fiscal+ 6 years meaning a budget would have to be retained for six years after the end of
that fiscal year.)
o Event: Is used if a specific event other than Creation or Fiscal initiates the retention time period. (Example: A RDA
that exists for a housing relocation program has the event written as “Event+ 5 years; Event=Approval Letter for
Relocation Plan”. In this scenario, it means all records associated with this RDA have to be retained for five years
after the official letter was sent by the state to approve the relocation plan.)
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o Permanent: Is used if the records need to be maintained permanently by the creating municipality. See the
Guidelines for the Permanent Retention of Records.
o General references on retention periods for municipal records are found in Wis. Stat. § 19.21(4)(b), Wis. Stat. §
19.21(6), or Wis. Stat. § 19.21(8).
• Confidential – Indicates whether or not records contain information that is required by statute to be kept confidential. See
Section V of this guide for more information on confidential records.
• WHS Notification – Wis. Stat. § 19.21(4)(a) requires that all municipal public records must be offered for transfer to the
Wisconsin Historical Society 60 days prior to their destruction. This field indicates if notification to the Wisconsin Historical
Society is required before records can be destroyed. Column will either state NOTIFY or WAIVED.
o Waived: The Wisconsin Historical Society has determined the record series has low historical value and waived the
notification period as indicated Wis. Stat. § 19.21(4)(a). Municipalities are free to destroy any waived records without
notification once they reach their required retention period.
o Notify: You are required to send written notification to the Wisconsin Historical Society before destruction. Please
contact the Wisconsin Historical Society with questions on how to properly notify on the destruction of public records.
o N/A: indicates that the retention is permanent.
Final Disposition:
Municipal records, which have met the retention time outlined in the WMRS, have only two dispositions: Destroy or transfer to the
Wisconsin Historical Society. Records that are held beyond their retention period but are not destroyed are still subject to all
public records laws.
• Destruction: Records identified as “waived” in this schedule may be destroyed without notifying the Wisconsin Historical
Society. Local units should dispose of all public records in a manner that ensures they are completely destroyed.
o If records contain confidential information, or “information that can be associated with a particular individual
through one or more identifiers or other information or circumstances” (Wis. Stat. § 19.62(5) including, but not
limited to names, addresses, social security numbers, and banking information it must be destroyed confidentially.
This means that these records must be disposed of in a way that renders them unreadable and unable to be
reconstructed. Typically, this can be achieved by cross cut shredding or pulping. Many organizations disposing of
confidential information choose to hire a vendor to handle the process.
o Note on records older than 75 years: the waived designation does not apply. Notification should be given on any
records 75 years or older regardless if they have been indicated in the schedule as having been waived.
• Transfer: Records identified as “notify” must be offered, in writing, to the Wisconsin Historical Society. Per Wis. Stat. §
19.23(2), the Wisconsin Historical Society assumes title control and public records responsibility of all transferred records.
Obsolete municipal records may not be transferred to local historical societies or other repositories because the statutes
do not specify other institutions can hold title to public records. Only the records creators and the Wisconsin Historical
Society are identified in statutes as being official holders of title.
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• Permanent: Records identified as “permanent” have been identified as containing significant historical information and
long term business value. Therefore municipalities are responsible for ensuring the long-term preservation of these
records. The Wisconsin Historical Society will, in certain circumstances, accept “permanent” records for transfer if the
municipality is unable to maintain these records.
Records that have passed their retention period should not be destroyed if any of the following conditions apply:
• Records are required for financial or performance audits either currently underway or known to be planned.
• Records are subject to a “legal hold” because they may be relevant to an existing, pending, or anticipated legal
proceeding.
• A related open records request has been received and not completed, or statutorily required time periods have expired.
V. Confidential Records and Personally Identifiable Information (PII)
Confidential Records:
Some records series may contain confidential or restricted access records. The WMRS identifies any record series containing
information required by Wisconsin Statute, administrative rule, or other legal authority to be kept confidential or protected from
public access. The confidential column is marked “yes” if ANY records in the series may contain confidential information.
Even when specific confidentiality statutes do not apply, application of substantive common law principles through the balancing
test considerations under Wis. Stat. § 19.35(1)(a), may affect disclosure of the record under the public records law.
When an individual or an individual’s representative makes an open records request for records containing personally identifiable
information about that individual, there is no balancing test, but the disclosure exceptions under Wis. Stat. §19.35(1)(am), must
be considered. Wis. Stat. §19.35(1)(am) exceptions include:
• endangering an individual’s life or safety;
• endangering the security of a prison, including the security of the population or staff;
• identifying a confidential informant; and
• records collected or maintained in connection with complaints, investigations, or other circumstances that may lead to
various administrative or court proceedings.
It is strongly recommended that local governments consult with legal counsel when responding to an open records request.
Additional resources on open records requests can be found by visiting the Wisconsin Department of Justice, Office of Open
Government’s website.
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Personally Identifiable Information (PII):
Wisconsin law defines Personally Identifiable Information (PII) as “information that can be associated with a particular individual
through one or more identifiers or other information or circumstances” (Wis. Stat. § 19.62(5)). The municipal unit is responsible
for evaluating their record series to determine if PII is included. The inclusion of PII does not automatically restrict records, nor
does it make them confidential. The confidential column is only marked “yes” in cases where specific statutes restrict access.
VI. Additional Schedules:
Municipal governments should be aware that there are additional schedules that apply to public records. All Wisconsin
municipalities have the option of adopting any of the General Records Schedules that have been approved by the PRB. These
schedules may cover additional record series not found in the WMRS. In some cases, the WMRS points to the General
Schedules for covering some specific records series (such as personnel records). The complete list of approved general records
schedules can be found on the Public Records Board website.
Municipalities should also be aware that there are two separate General Records Schedules for the following:
• Wisconsin School Districts
• Wisconsin Public Libraries and Library Systems
In addition, municipalities should check the schedule set by the Public Service Commission of Wisconsin (PSC) for Municipal
Utilities. A complete list of records and schedules is located in “Investigation to Consider Proposed Changes to Records
Retention Requirements for Electric, Gas and Water Utilities.”
Municipal Court Records are scheduled by Supreme Court Rule 72, which specifies the retention periods for court records and
requires municipal courts to give 60 day notice to the Wisconsin Historical Society prior to destroying obsolete records.
Furthermore, SCR 72 states that notice is not required for records in which “the historical society has indicated, by blanket
waiver, that it has no interest for historical purposes.” The Wisconsin Historical Society has waived the sixty-day notification
period for all municipal court records dated 1941 or later. This waiver applies to all municipal courts throughout the state and
allows for the disposal of municipal court records without further notification. Municipal Courts are still obligated to maintain the
records for the minimum time specified in SCR 72. Please contact the Wisconsin Historical Society if you have any questions
regarding Municipal Court Records.
Table of Contents
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Administrative Records
Requirements Specific to Administrative Records
The Administrative Records section is organized by the following subsections:
• Administration (general)
• Common Council/Village Board/Town Board
• Emergency Planning
• Human Resources/Personnel
• Legal
• Licenses and Permits
• Municipal Land Ownership
• Municipal Vehicles
• Payroll
• Real Property Titles
This section is intended to provide municipalities with schedules for the most common record series generally grouped under this
topic. Municipalities that are in need of schedules for records not covered in this section are encouraged to review and consult the
appropriate General Records Schedules listed below:
• Administrative Records General Schedule
• Fleet and Aircraft Management Records
• Human Resources and Related General Schedule
• Payroll & Related General Schedule
Municipal Court Records are scheduled by Supreme Court Rule 72, which specifies the retention periods for court records and
requires municipal courts to give 60 day notice to the Wisconsin Historical Society prior to destroying obsolete records.
Furthermore, SCR 72 states that notice is not required for records in which “the historical society has indicated, by blanket waiver,
that it has no interest for historical purposes.” The Wisconsin Historical Society has waived the sixty-day notification period for all
municipal court records dated 1941 or later. This waiver applies to all municipal courts throughout the state and allows for the
disposal of municipal court records without further notification. Municipal Courts are still obligated to maintain the records for the
minimum time specified in Supreme Court Rule 72. Please contact the Wisconsin Historical Society if you have any questions
regarding Municipal Court Records.
Note: Notification should be given on any records 75 years or older regardless if they are marked waived.
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Record Series
Title Series Description Retention Confidential WHS
Notification
Administration Records (general)
Appointment
Files
Materials documenting appointments and
nominations to boards, task forces, councils, or
other bodies. May include applications; cover
sheets, letters of recommendation, resumes, and
correspondence.
Event+2 years;
Event=End of term No Notify
Appointment
Files (not
selected)
Unsuccessful appointments and nominations to
boards, task forces, councils, or other bodies.
Event+1 year;
Event=Position filled No Waive
Committee
Records and
Minutes
(Excluding
Common Council
and Zoning
Board)
Records of committees, boards, councils, and
commissions, other than Common Council.
Includes meeting minutes, agenda packets,
reports, and resolutions. See Common Council
section for retention of Common Council Minutes.
See schedule for Zoning Board Records in Public
Works Section.
Creation+7 years No Notify
Complaints
(External)
File related to complaints regarding issues not
related to a specific program. Complaints are not
otherwise regulated by state or federal
requirements.
Event+2 years;
Event=Complaint
resolution, dismissal or
end of litigation
No Waived
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Record Series
Title Series Description Retention Confidential WHS
Notification
Contracts and
Agreements
Any contracts or agreements to which the
municipality is a party.
Event+6;
Event=End date or
cancellation of contract
No Waive
Correspondence
(Senior Level or
Elected Official)
Business-related correspondence (paper and
electronic) of senior level staff and elected
officials.
Event+6 months;
Event=Separation from
position/end of term
Note: Correspondence
that relates specifically
to a program or project
may need to be
retained per that
particular schedule
No Notify
Correspondence
(General Staff)
Business-related correspondence (paper and
electronic) of non-appointed general staff.
Event+1 year;
Event=Creation or
receipt
Note: Correspondence
that relates specifically
to a program or project
may need to be
retained per that
particular schedule
No Waive
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Record Series
Title Series Description Retention Confidential WHS
Notification
Grants
Records relating to grant-funded projects where
the agency is the grant recipient or issuer,
including the application process, the receipt and
expenditure of grant funds, or denial.
Event+4 years;
Event=Date of final
report or notification of
denial
No Waive
House Number
and Address
Change File
Provides official control and reference source for
city addresses. Permanent No N/A
Internal Policies
and Procedures
Established departmental policies and
procedures.
Note: May also be called administrative practices
or directives or executive directives.
Event+7 years;
Event=Date the policy/
procedure is
superseded or made
obsolete
No Waive
Memorandums
of Understanding
(MOU) & Service
Level
Agreements
(SLA)
Agreements between government units.
Sometimes define agreements between a large
government unit’s separate divisions or bureaus.
Event+4 years;
Event=Ending date of
the MOU or SLA.
No Waive
Notice of
Removal of
Human Corpse
Form for the removal of a human corpse if death
occurs in a hospital, nursing home, or under
hospice care at any location.
Event+2 months;
Event=Date of death No Waive
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Record Series
Title Series Description Retention Confidential WHS
Notification
Oath of Office
Elected or appointed municipal officers may be
required to take, and file in writing, an official
oath within ten days after receiving notice of
election or appointment.
Event+5 years;
Event=End of term
No Waive
Open Records
Requests and
Responses
Records relating to regular and reformulated,
repetitious, systematic or continuing requests by
individuals, groups or organizations for access to
general information under the provisions of the
Wis. Stats. §§ 19.35-19.37.
Event+3 years;
Event=Response
provided
No Waive
Organizational
Chart
Repository of the official organizational structure
of offices.
Event;
Event=Superseded No Waive
Organizational
Planning
Includes division and unit strategic business and
operational planning files such as, but not limited
to, final plan and significant work papers.
Event+7 years;
Event=Completion of
plan
No Notify
Petitions
Petitions submitted to municipalities for
improvements or changes to existing municipal
services/structures.
Event+7 years;
Event=Petition
approved or denied
No Waived
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Record Series
Title Series Description Retention Confidential WHS
Notification
Press/News
Releases
Information about municipality programs and
events. Creation+3 years No Notify
Proclamations
Proclamations issued by the mayor,
commissioner, or elected executive on behalf of
the municipality.
Event+1 year;
Event=End of elected
representative’s final
term
No Notify
Reports (Annual) Annual reports produced by all departments and
programs.
Event+7 years;
Event=Date of issue No
Notify
Reports
(Monthly) Monthly reports of divisions/committees. Creation+3 years No Waive
Subject Files
(Senior Level or
Elected Official)
Subject files (paper and electronic) of senior level
staff such as department heads and elected
officials.
Event+6 months;
Event=Separation from
position/end of term
No Notify
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Record Series
Title Series Description Retention Confidential WHS
Notification
Common Council/Village Board/Town Board
Affidavits of
Publication
Records providing proof of publication for legal
notices as required by law. (Note: See Wis. Stat.
§ 985.12 for more information on proof of
publication).
Event+7 years;
Event=Date of
publication
No Waive
Audio Tapes
Recordings of meetings used to produce
minutes.
Authority provided by Wis. Stat. § 19.21(7).
Event+90 days;
Event=Date the
minutes have been
approved and
published
No Waive
Minutes
(Common
Council)
Official minutes of the Common Council/Village
Board/Town Board. Permanent No N/A
Ordinances Official ordinances and any ordinance books kept
by municipalities. Permanent No N/A
Resolutions Official records pertaining to resolutions passed
by municipalities. Permanent No N/A
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Record Series
Title Series Description Retention Confidential WHS
Notification
Emergency Planning1
Continuity of
Government
Operational Plan
and
Documentation
Agency official plan and documentation of the
Continuity of Operations Plan/Continuity of
government plan.
Event;
Event=superseded by
revised plan
No Waive
Critical Incident
Management
Plans
Critical incident management plans, local site
security plans, local emergency action plans, life
safety, and other similar documents.
Event+3 years;
Event=superseded by
revised plan
No Waive
Disaster
Recovery
Records
Records created during the disaster recovery
process.
Event+3 years;
Event=Date recovery
effort is complete 2
No Waive
Human Resources/Personnel
Grievance Case
File Records of grievances filed by employees.
Event+7 years;
Event=Date grievance
is closed
Yes 3 Waive
1 No specific statutes restrict the records in this series. However, the balancing test per Wis. Stat. § 19.35(1)(a) should be applied prior to release.
2 Note: When Federal Grant money is involved, the retention is 3 years from the date of the final Financial Services Report.
3 No specific statutes restrict this type of record. However, the balancing test per Wis. Stat. § 19.35(1)(a) should be applied prior to releasing this
type of record. Personnel files may contain patient health records which may be protected by Wis. Stat. § 146.82 and/or the Health Insurance
Portability and Accountability Act (HIPAA).
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Record Series
Title Series Description Retention Confidential WHS
Notification
Personnel Files
Documents employee personnel actions during
the employment of the employee.
Applies to ALL employees.
Event+7 years;
Event=End of
employment/service
No 4 Waive
Legal
Attorney
Opinions
Municipal attorney opinions given to answer
specific questions regarding the interpretation
and application of statutes and ordinances, or
other legal matters.
Permanent No 5 N/A
Case Files
Files include, but are not limited to, pleadings
and legal arguments, evidence, research, orders,
legal summons and subpoenas issued. 6
Event+7 years;
Event=Close of case No 7
Notify on
historically
significant
cases only 8
4 No specific statutes restrict this type of record. However, the balancing test per Wis. Stat. § 19.35(1)(a) should be applied prior to releasing this
type of record. Personnel files may contain patient health records which may be protected by Wis. Stat. § 146.82 and/or the Health Insurance
Portability and Accountability Act (HIPAA).
5 Records may contain material protected by Attorney-Client Privilege Wis. Stat. § 905.03.
6 Records may contain the client file with information pertaining to expenses, attorney notes, medical records, government agency filings,
discovery such as requests for production of documents, deposition transcripts, and evidence.
7 Records may contain material protected by Attorney-Client Privilege Wis. Stat. § 905.03.
8 Historically significant case files include those that have established legal precedents; cases that received widespread attention from the public
and news media; and cases recognized for their uniqueness. Examples of such cases include, but are not limited to, major civil rights cases, major
labor relations cases, major environmental cases, cases dealing tribal governments and treaty rights, major cases with constitutional implications,
and cases related to major prosecutions of public officials.
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Record Series
Title Series Description Retention Confidential WHS
Notification
Licenses and Permits
License
Applications
Includes license applications (approved and
unapproved) and license stubs. Includes all non-
alcohol related licenses including, but not limited
to, non-intoxicating beverages, soda water
beverages, food handling and sales, mobile
home park licenses, restaurant, retail dairy
products, pet, and animals. Also includes permits
for the excavation of streets by private utility
companies.
Creation+3 years No Waived
Liquor and Beer
Licenses
Includes license applications (approved and
unapproved) and license stubs.
Authority provided by Wis. Stat. § 125.04(3)(i).
Creation+4 years No Waived
Permits
Permits for public space usage. Includes, but not
limited to, burning, street usage, and parking
permits.
NOTE: See Public Works Section for retention of
building permits.
Creation+5 years No Waived
Permits (septic
tanks)
Permit for a septic tank. The permit records the
location and ownership of the tank. Permanent No N/A
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Record Series
Title Series Description Retention Confidential WHS
Notification
Municipal Land Ownership
Land Titles,
Conveyances
and Easements
Documentation for municipal owned land. Also
includes any legal rights granted to others that
relate to municipal owned land.
Permanent No N/A
Sales of
Facilities and/or
Land (Case
Files)
Includes appraisals and related valuations.
Projects where a municipality plans or actually
sells either facilities and/or land assets.
Event+6 years;
Event=date of the
completion of the
transaction
No Waived
Municipal Vehicles
Motor Vehicle
Control and
Assignment
Records
Documentation of agency motor vehicle
assignments to employees. Includes completed
documentation on reservations for pool cars,
individual trips, driver profiles, check-in and
checkout logs.
Event+1 year;
Event=date the vehicle
is disposed
No Waived
Motor Vehicle
and Heavy
Equipment
Maintenance
Records
Records documenting service and repair orders
to motor vehicles. These records normally
include maintenance orders, logs, fiscal
documents, such as requisitions or purchase
orders for parts or services, vehicle warranties,
operation and repair manuals and parts lists.
Event+1 year;
Event=date the vehicle
is disposed
No Waived
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Record Series
Title Series Description Retention Confidential WHS
Notification
Vehicle Use
Agreements
Agreements between individuals and
municipalities required before driving a municipal
owned vehicle.
Event+1 year;
Event=termination of
agreement or
employment
No Waived
Vehicle
Inspection
Reports
Inspections of municipal vehicles.
Event+1 years;
Event=date the vehicle
is disposed
No Waive
Payroll9
Employee
Payroll & Benefit
File
Includes various documents that are maintained
throughout the employee's term of employment.
Event+7 years;
Event=Employee
retirement, transfer or
termination
No Waived
Monthly and
Quarterly Payroll
Reports
Includes, but is not limited to, quarterly report of
federal income tax withheld; quarterly report,
payroll summary; state's quarterly report of
wages paid, and monthly memorandum report.
Event+5 years;
Event=Report Issued
(provided record has
been audited)
No Waived
9 No specific statutes restrict this record series. However, the balancing test per Wis. Stat. § 19.35(1)(a) should be applied prior to releasing this
type of information.
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Record Series
Title Series Description Retention Confidential WHS
Notification
Payrolls and
Payroll Registers
Payroll listings showing gross and net pay, as
well as deductions for state employees. Referred
to on questions of back pay and income taxes.
Creation+4 years No Waived
Real Property Titles
Title
Documentation
Records documenting the title of land owned by
the municipality including the abstract and
certificate of title, opinions of title, and title
insurance policies.
Permanent No N/A
Table of Contents
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Cemetery Records
Requirements Specific to Cemetery Records
Municipalities and towns are required to assume ownership of abandoned private cemeteries. Cemeteries are considered
abandoned if the cemetery association or other organization that once cared for the cemetery no longer exists and no legal owner
can be found (Wis. Stat. § 157.115(1)).
• The municipality or town must care for the cemetery to the same standards as other municipal or town cemeteries.
• Six or more residents of your town or municipality may petition the circuit court to require that the town or municipality
assume ownership or move any graves to another location.
Note: Notification should be given on any records 75 years or older regardless if they are marked waived.
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Annual Report
and
Documentation
Includes the annual report to the cemetery board
and the records needed to prepare the report.
Authority provided by Wis. Stat. § 157.62(4).
Permanent No N/A
Care Funds
An accounting of amounts deposited in, amounts
withdrawn from, other income accruing to, and
the balance at the end of the reporting period of
care funds of the cemetery, including the funds
in Wis. Stat. § 157.11(9g)(a), Wis. Stat. §
157.12(3), and Wis. Stat. § 157.125. Including
records that show, for each deposit, the name of
the purchaser or beneficiary of the contract
relating to the deposit and the item purchased.
Authority provided by Wis. Stat. § 157.62(4).
Permanent
Yes
Confidential per
Wis. Stat. §
157.62(2)(c)
N/A
Page 22
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Contract for Sale
Copy of each contract for the sale of a cemetery
lot, mausoleum space, or cemetery
merchandise.
Authority provided by Wis. Stat. § 157.62(4).
Event=3 years;
Event=After all of the
obligations of the
contract have been
fulfilled
No Waive
Grave
Registration
Records
Records that describe who is buried, the date of
death, interment and location of the remains. Permanent No N/A
Preneed Trust
Funds
An accounting of amounts deposited in, amounts
withdrawn from, income accruing to, and the
balance at the close of the reporting period of
any preneed trust funds of the cemetery.
Including records that show, for each deposit,
the name of the purchaser or beneficiary of the
contract relating to the deposit and the item
purchased.
Authority provided by Wis. Stat. § 157.62(4).
Event+15 years;
Event=Date of the
deposit or withdrawal
Yes
Confidential per
Wis. Stat. §
157.62(2)(c)
Waive
Reburial of
Human Remains
Includes records confirming an attempt to notify
individuals specified in Wis. Stat.
157.112(3)(b)1.-4. when none of the individuals
specified are available.
Authority provided by Wis. Stat. § 157.112(3m).
Permanent No N/A
Page 23
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Report for Final
Disposition
Report for final disposition completed by the
funeral director or other person preparing the
body for burial or other final disposition. The
reports are filed with the local register, but may
also be filed with the cemetery to serve as a
record of interment.
Authority provided by Wis. Stat. §
135.06(1)(a)(1).
Permanent No N/A
Table of Contents
Page 24
Community Development/Public Services
Requirements Specific to Community Development/Public Services
The Community Development/Public Services section is organized by the following subsections:
• Housing Program
• Outreach
• Parks
• Public Transportation
• Sanitation
This section is intended to provide municipalities with schedules for the most common record series generally grouped under this
topic. Municipalities that are in need of schedules for records not covered in this section are encouraged to review the County
General Schedule for reference on scheduling similar records. The County General Schedule cannot be adopted by municipalities
for use, but the schedules can be used for creating record schedules through municipal ordinances.
Municipalities that have records pertaining to Public Health should use the County General Schedule to create ordinances to
schedule those records.
The retention of public transportation surveillance recordings is covered by the schedule for surveillance recordings listed under
the subsection Maintenance and Operations in the Public Works section.
Note: Notification should be given on any records 75 years or older regardless if they are marked waived.
Page 25
Record Series
Title Series Description Retention and
Disposition
Confidential
Waive/Notify
Housing Program
Program Files Correspondence, breakdown of projects, HUD
regulations, and supporting files.
Event+7 years;
Event=Audit No Notify
Outreach
Public Program
Files
Outreach programs for municipality sponsored
programs.
Event+7 years;
Event=Superseded or
end of program,
whichever is first
No Notify
Parks
Park Master Plan
Master plans for parks and park systems. May
include maps, drawings, photographs, and
reports.
Superseded No Notify
Program Files Records relating to programs, events, and
activities. Creation+3 years No Waived
Page 26
Record Series
Title Series Description Retention and
Disposition
Confidential
Waive/Notify
Reservation
Requests, Rental
Agreements,
Use Permits, and
Contracts
Permits, agreements, and contracts for the use
of parks, shelters, and facilities.
Event+3 years;
Event=Date of
reservation
No Waived
Supervisors
Daily Report of
Work Completed
Summarizes progress made on a particular job,
noting the time required, employees assigned
and vehicles used.
Creation+2 years No Waived
Public Transportation
Accessible
Boarding
Reports
Reports documenting the accessibility of
vehicles. Creation+5 years No Waive
Americans with
Disabilities Act
(ADA) Customer
Eligibility Files
Files determining the eligibility of customers for
ADA transit programs.
Event+6 years;
Event=Termination of
service or participation
by customer
Yes
Patient health
information may
be protected by
Wis. Stat. §
146.82
Waive
Bus Route
Schedules and
Timetables
Documentation of transit schedules, timetables,
routes, and route history.
Event+3 years;
Event=Superseded No Waive
Page 27
Record Series
Title Series Description Retention and
Disposition
Confidential
Waive/Notify
Dispatch Files
Boarding and alighting, extra board weekly
projections and assignments, daily work
schedules, and bid mark-ups.
Creation+7 years No Waive
Fare Information
Files
Research, background, studies, and other
materials used to determine fares. Creation+7 years No Waive
Operation
Reports
Daily, weekly, or other periodic reports
summarizing transit system operations and
ridership and lost and found reports.
Creation+3 years No Waive
Operator
Assignment
Records
Documentation of assignment of individual
operators to routes and shifts. Creation+3 years No Waive
Sanitation
Composting
Regulations
Documents pertaining to the disposal of yard
waste.
Event+7 years;
Event=superseded No Waive
Page 28
Record Series
Title Series Description Retention and
Disposition
Confidential
Waive/Notify
Curbside
Recycling
Program
Documentation of the curbside recycling
program including policies, procedures, and
administration of the program.
Event+7 years;
Event=superseded No Waive
Drop Off
Site/Recycling
Yard Waste
Site operation files and records. Creation+7 years No Waive
Household
Hazardous
Waste Collection
Center
Records related to the collection and disposal of
paints, corrosives, flammables, toxics, used
motor oil, and car/truck batteries.
Creation+30 years No Waive
Landfill/Garbage
Dump Sites
Location of any fill, records of materials
deposited, cover materials used, reports of
leachate and methane leakage and treatment,
source of fill materials, (household, commercial)
source of cover materials, and inspection
reports.
Permanent No N/A
Table of Contents
Page 29
Election Records
Requirements Specific to Election Records
Additional information regarding election records is available through the Wisconsin Election Commission. Municipalities are
encouraged to review the Election Administration Manual available on the Wisconsin Elections Commission Website for more in-
depth information about managing election related records. Retention times in this section that are not specifically stated in
Wisconsin Statutes are taken from the Election Administration Manual.
• Federal Election records must be maintained for 22 months as specified in Wis. Stat. § 7.23(1)(f).
• Recounts or Pending Litigation are subject to a longer retention pending litigation or recounts as specified in Wis. Stat. §
7.23(2).
• All other material not described below are identified by Wis. Stat. § 7.23(1)(k) as having a retention period of 90 days after
the election.
Note: Notification should be given on any records 75 years or older regardless if they are marked waived.
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Ballots and Equipment
Applications for
Absentee Ballots
(Federal
Elections)
Includes copies of proof of identification when
submitted with application.
Authority provided by Wis. Stat. § 7.23(1)(f).
Event+22 months;
Event=Election 10 No Waived
10 All materials and documentation associated with a federal election must be retained at least 22 months after the election. Federal elections
include those for the office of President of the U.S., U.S. Senator, and U.S. House of Representatives (Wis. Stat. § 7.23(1)(f)).
Page 30
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Applications for
Absentee Ballots
(State, County,
Local Elections)
Includes copies of proof of identification when
submitted with application.
Authority provided by Wis. Stat. § 7.23(1)(k).
Event+90 days;
Event=Election No Waived
Ballots (Federal
Elections)
Federal election ballots.
Authority provided by Wis. Stat. § 7.23(1)(f).
Event+22 months;
Event=Election No Waived
Ballots (State,
County, Local
Elections)
State, county, local offices.
Authority provided by Wis. Stat. § 7.23(1)(h).
Event+30 days;
Event=Election No Waived
Ballots (Unused
and related
Materials)
Only applies to unused ballots and materials.
Authority provided by Wis. Stat. § 7.23(1)(a).
Event+3 business days;
Event=Completion of all
election canvasses 11
No Waived
11 Materials must be retained in event a petition for recount has been filed.
Page 31
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Detachable
Recording Units
Data storage devices used in electronic voting
equipment.
Authority provided by Wis. Stat. § 7.23(1)(g).
Event+21 days;
Event=Election 12 No Waived
Detachable
Recording Units
(Primary
Elections)
Data storage devices used in electronic voting
equipment.
Authority provided by Wis. Stat. § 7.23(1)(g).
Event+14 days;
Event=Election 13 No Waived
Campaign
Campaign
Finance Reports
Financial disclosure reports filed by candidates
during election campaigns.
Authority provided by Wis. Stat. § 7.23(1)(d).
Event+6 years;
Event=date of receipt No Waived
12 Before clearing or erasing the units or compartments, a municipal clerk shall transfer the data contained in the units or compartments to a disk
or other recording medium which may be erased or destroyed 22 months after the election to which the data relates. The requirement to transfer
data does not apply to units or compartments for use with tabulating equipment for an electronic voting system that was approved for use prior to
January 1, 2009, and that is not used in a federal election.
13 Before clearing or erasing the units or compartments, a municipal clerk shall transfer the data contained in the units or compartments to a disk
or other recording medium which may be erased or destroyed 22 months after the election to which the data relates. The requirement to transfer
data does not apply to units or compartments for use with tabulating equipment for an electronic voting system that was approved for use prior to
January 1, 2009, and that is not used in a federal election.
Page 32
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Campaign
Registration
Statements
Statements filed by candidates for public office.
Includes Notification of Non-candidacy for
reelection forms.
Authority provided by Wis. Stat. § 7.23(1)(d).
Event+6 years;
Event=termination
issued by the registrant
No Waived
Reports and Lists
Official
Canvassers
Statements
Prepared statement showing the results of each
election.
Authority provided by Wis. Stat. § 7.23(1)(i).
Event+10 years;
Event=election No Waived
Election Notices
Includes proofs of publication and
correspondence filed in connection with such
notices.
Authority provided by Wis. Stat. § 7.23(1)(j).
Event+1 year;
Event=Election No Waived
Election Notices
(Federal
Elections)
Includes proofs of publication and
correspondence filed in connection with such
notices.
Authority provided by Wis. Stat. § 7.23(1)(j).
Event=22 months;
Event=Election No Waived
Election Voting
and Registration
Statistics
Reports
Reports filed by municipal clerks on registration,
voting, and absentee voting.
Authority provided by Wis. Stat.
§§ 6.275-6.276.
Event+22 months;
Event=Election No Waived
Page 33
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Ineligible Elector
Registrations
Elector registrations deemed ineligible for
voting. Status and reasons for ineligibility should
be noted.
Authority provided by Wis. Stat. § 7.23(1)(c).
Event+4 years;
Event=When deemed
ineligible
No Waived
Poll (Voter) Lists
List compiled by election officials on election day
showing the names and addresses of electors
who actually cast votes in an election defined in
Wis. Stat. § 5.02(14).
Authority provided by Wis. Stat. § 7.23(1)(e).
Event+22 months;
Event=Election No Waived
Table of Contents
Page 34
Finance Records
Requirements Specific to Finance Records
The Finance section is organized by the following subsections:
• Budget
• Fiscal
• Purchasing
Municipalities are encouraged to adopt the following general schedules in instances where this schedule does not adequately
provide coverage for all types of records that could be created:
• Budget and Related General Record Schedule
• Fiscal & Accounting Related Records General Schedule
• Purchasing & Procurement General Schedule
Note: Records in this series may contain confidential or restricted information. Even when specific confidentiality statutes do not
apply, application of substantive common law principles through the balancing test considerations under Wis. Stat. § 19.35(1)(a),
may affect disclosure of the record under the public records law. Please consult Section V: Confidential Records and Personally
Identifiable Information (PII) of the Introduction for more information on this topic.
Note: Notification should be given on any records 75 years or older regardless if they are marked waived.
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Budget
Approved
Annual
Operating
Budget
Records related to establishing the base level
agency annual operating budget each fiscal year. Fiscal+6 years No Waived
Page 35
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Audit Reports Reports that evaluate the financial holdings of the
municipality.
Event+3 years;
Event=Final report
issued
No Waived
Budget
Documents/
Development
Records include final budget requests (forms or
their equivalents), justifications/analysis, policy
papers, related correspondence, and requests for
information.
Fiscal+6 years No Waived
Final Budget
Submittal The final budget document for the municipality. Fiscal+6 years No Waived
Municipal Borrowing
Bond Records
All records associated with municipal bonds. Also
includes the bond register, bond payment
register, and any certificates of destruction when
the bond agent has been authorized to destroy
cancelled bonds, coupons, and promissory
notes.
Event+7 years;
Event=Bond issue
expires or following
payment of all
outstanding matured
bonds/notes/coupons,
whichever is later
No Waived
Page 36
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Payments and Receipts
Bank
Statements/
Reconciliations
Statements received from institutions holding the
municipality’s funds. Creation+7 years No Waived
Cashbook
Overall record accounting for receipts and
disbursements, usually for fiscal or calendar
year.
Event+7 years;
Event=Audit No Waived
Collection &
Disbursement
Reports
Reports showing the amounts collected, amounts
retained by county/local government, and portion
sent to state.
Event+3 years;
Event=Transaction date No Waived
Credit Card
Receipts or
Information
Received from
Sales
Credit card receipts and related documentation
associated with credit card transactions.
Event+3 years;
Event=Transaction date No Waived
Financial
support records
Records used in reconciling bank statements and
verifying expenditures. Includes, but not limited
to, credit/debit notices, cash reconciliations, and
deposit stubs.
Event+1 year;
Event=Audit No Waived
Page 37
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Issued Checks
Checks issued by the municipality that are
outstanding or have been cleared by the bank.
Creation+7 years No Waived
Purchasing
Contract and
Request for Bid
/Proposal File
Records pertaining to the procurement of all
commodities and services which may require a
contract. This includes both successful and
unsuccessful bids.
Event+6 years;
Event=End date of
resulting contract or
cancellation date of
contract or bid/proposal
Yes 14
Some information
may qualify for
Trade Secret
protection per
Wis. Stat. §
19.36(5).
Waived
Vendor
Performance
Files
Documentation of vendors and contractors who
fail to meet the terms and specifications of
purchasing contracts.
Event+6 years;
Event=End of contract
No Waived
Table of Contents
14 Some information may qualify for other legal protection such as copyright, patent, trademark or licensing. It is possible some vendors may
identify information as confidential that is not actually protected by law.
Page 38
Public Works
Requirements Specific to Public Works
Records in the Public Works section are arranged under the following subsections:
• Building Inspection
• Engineering
• Maintenance and Operations
• Planning and Zoning
• Utilities
The Public Works section is intended to provide municipalities with schedules for the most common record series generally
grouped under this topic. Municipalities that are in need of schedules for records not covered in this section are encouraged to
review and consult the appropriate General Records Schedules listed below:
• Facilities Management and Related Records
Wis. Stat. § 19.21(4)(b) defines the minimum retention cities, villages, and towns may set for water stubs, receipts of current
billing, and customer’s ledgers of any municipal utility as 2 years. In addition, municipalities should check the schedule set by the
Public Service Commission of Wisconsin (PSC) for Municipal Utilities. A complete list of records and schedules is located in
“Investigation to Consider Proposed Changes to Records Retention Requirements for Electric, Gas and Water Utilities.”
Schedules specific to Police/First Responder records are not included in the WMRS. Consult the County General Schedule for
records schedules for similar records which can be used as a basis for the creation of schedules and/or ordinances.
Surveillance recording schedule applies to municipally operated security footage for public buildings, street cameras, and public
transportation. The schedule does not apply to footage recorded by police body cameras, patrol dashboard cameras, or any
similar police recording device.
Municipalities should have adequate and clear procedures in place that explain the proper handling and destruction of surveillance
recordings. Clear communication with appropriate municipal personnel will help to ensure that the record is not destroyed
prematurely and public requests and/or any legal or program needs are met in a timely manner.
Note: Notification should be given on any records 75 years or older regardless if they are marked waived.
Page 39
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Building Inspections
Building
Inspection
Records
Summary of inspection history of a particular
property. Records include original building permit,
site plans, certificate of occupancy, conditional
use documents, comprehensive design reviews,
and violations for both residential and
commercial structures. Also includes inspection
of plumbing, electrical, ventilation, heating, and
air conditioning.
Event+1 year;
Event=Life of building No Waived
Building Plan
Review and
Inspection
Conditionally approved building plans,
calculations, and correspondence.
Authority provided by Wis. Admin. Code § SPS
361.60(5)(f)1.b.
Note: applies to certified municipalities only (see
Wis. Admin. Code § SPS 361.60(2)).15
Event+4 years;
Event=Construction
completed
No Waived
15 Note: Refer to Wis. Admin. Code § SPS 361.60(5) for detailed information on the specific types of buildings that first class, second class, and
other municipalities are authorized by the Department of Safety and Professional Services to review. Prior to applying this schedule, the
Municipality must review and take the steps outlined in Wis. Admin. Code § SPS 361.60.
Page 40
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Building Plans:
Residential 1
and 2 Family
Dwellings
Includes architectural, design specs, structural
and utility plans submitted for inspection review.
Authority provided by Wis. Admin. Code § SPS
320.10(6)(a)2.
Event+4 years;
Event=Construction
completed
No Waived
Building
Inspection:
Residential 1
and 2 Family
Dwellings
Applications forms, correction orders,
correspondence and inspection records.
Authority provided by Wis. Admin. Code § SPS
320.10(6)(a)3.
Event+ 7 years;
Event=Construction
completed
No Waived
Code
Compliance
Inspection
Reports
Reports completed during field investigations to
determine if buildings and system installations
comply with the specifications of appropriate
codes.
Permanent No N/A
Engineering
Airport
Improvement
Petition File
Material submitted to the Department of
Transportation when a municipality wants to
make an improvement to the airport. Records
may include public hearing records, briefs,
reports and recommendations, and
correspondence.
Event+7;
Event=petition
submitted to DOT
No Waived
Airport Master
Plan
The Airport Master Plan provides information
about the condition of the airport and projects
development for the next 20 years.
Event+20 years;
Event=new plan issued No Notify
Page 41
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Construction
Plans: Final As-
Built Projects
Final as-built plans and original drawings for
public for buildings, streets, sewers, sidewalks,
etc.
Event;
Event=life of structure No Waived
Construction
Plans: Final As-
Built Projects
(Historically
Significant)
Use for historically significant projects. Event;
Event=life of structure No Notify
Environmental
Assessment &
Impact
Statements
Official copies of environmental assessments,
impact statements and related documentation
related to municipal construction projects. 16
Event+6 years;
Event=Termination of
municipal ownership of
the land
No Notify
Maps:
Construction
and
Topographical
May include maps covering environmental
impact/changes, development of specific areas,
and the impact on public infrastructure (utilities,
roads, sidewalks).
Permanent No N/A
16 May include: environmental assessment reports and drafts, environmental impact statements (draft and final), legal notices, comments from the
public, DNR and others, related correspondence and supporting materials.
Page 42
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Project Records
All documents pertaining to a project including,
design and construction contracts, proposed and
approved amendments to all contracts, bidding
plans and specifications, details on materials
used on each project, and all other related
project materials. Use for buildings, streets,
sewers, sidewalks, etc.
Event+10 years;
Event=Date project is
completed
No Waived
Project Records
(Historically
Significant)
Use for historically significant projects. Event;
Event=Life of structure No Notify
Maintenance and Operations
American with
Disabilities Act
(ADA) Facility
Reviews
Records cover ADA inspections, investigations,
complaint investigations, facility logs and reports
regarding ADA compliance relating to facilities
and structures.
Event+6 years;
Event=Close of review
or audit
No Waived
Asbestos and
Hazardous
Material and
Environmental
Remediation
Case File
Project files on asbestos abatement and
hazardous materials and environmental
remediation projects at state owned buildings. 17
Event+30 years;
Event=Completion of
the project
Yes 18 Waived
17 OSHA 29CFR 1926.1101 governs asbestos abatement projects. The records include medical surveillance records for certain people who wear
protective equipment performing asbestos abatement work.
18 Patient health care records in this series are confidential per Wis. Stat. § 146.82.
Page 43
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Building
Maintenance:
Equipment
Repair and
Service Records
Documents the installation, maintenance, service
and history of equipment commonly used to
maintain facilities.
Event+1 month;
Event=Removal and
disposal of equipment
No Waived
Building Lease
Files Files on leased facilities. Event+7 years;
Event=End of lease No Waived
Maps
Series may document road locations or surfaces,
zoning information, parks, flood plains, soils, or
parcel boundaries. This record series may also
include indexes to maps.19
Permanent No N/A
Physical Plant
Monitoring and
Inspection
Reports
Records documenting the operation of all facets
of facilities: VAC; plumbing, mechanical,
electrical, structural as well as special monitoring
of building components.
Creation+6 years No Waived
19 Copies of maps that are retained by local government offices after originals have been sent to other government units for retention may be
destroyed 90 days after they have been transferred. An example of this are copies of certified survey maps created by local units and then sent to
the county register of deeds office for retention under Wis. Stat. § 236.34(2).
Page 44
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Profile and
Grade Books Documentation of landscape and features. Permanent No N/A
State Highway
Aids Program
Records
Records of state aid pertaining to road
maintenance. Creation+7 years No Waived
Street and
Sidewalk
Operations File
Documentation of the performance of tasks
related to street and sidewalk maintenance. This
may include solid waste management, street
cleaning, repairs, snow removal, and garbage
collection.
Creation+7 years No Waived
Surveillance
Recordings
Monitoring and surveillance recordings for public
buildings, street cameras, and public
transportation.20
Event+120 days 21
Event=Date of
recording
(Note: Recordings may be
subject to longer
retention. See footnote for
more information.) 22
No Waive
20 The schedule does not apply to footage recorded by police body cameras, patrol dashboard cameras, or any similar police recording device.
21 120 days is the time within which a claim may be filed against a governmental body as defined in Wis. Stats. § 893.80.
22 Surveillance recordings that are required for any legal or programming purpose (such as open records requests, claims, case file, or litigation
holds) must be retained in accordance with any applicable records schedules and/or have completed their legal or programming requirements.
Page 45
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Planning and Zoning
Aerial
Photographs
Aerial photographs used for planning and map
creation.
Event;
Event=Superseded No Notify
Annexation
Records
Incorporation records such as petitions, hearing
testimony and exhibits, court orders, notices,
resolutions, and related correspondence.23
Permanent No N/A
Comprehensive
Growth and
Development
Plan
Provides general goals, objectives, policies and
implementation recommendations to guide the
future growth and development of the city.
Event+14 years;
Event=Superseded by
new plan
No Notify
Conditional Use
Permits
Applications and related documents for a
conditional use permit. Applications include site
plan, applicate statement, and evidence
evidence/documentation.
This series may also include public hearing
notice, reports, public hearing documentation,
and decision.
Event+7 years;
Event=termination of
conditional use permit
No Waived
23 Records cover proposed incorporations of town areas into cities and villages pursuant to Wis. Stat. § 66.0201 - § 66.0209, and municipal
consolidations of towns with cities and villages pursuant to Wis. Stat. § 66.0229.
Page 46
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Easements Grants of easement to the municipality. Permanent No N/A
Final Plats
A map showing the divisions of a piece of land,
this series includes vacation or alterations of
plats, annexation plats, and final subdivision
plats.
Permanent No N/A
Preliminary Plats Created during the development of subdivisions.
Event;
Event=Superseded by
final plat
No Waived
Property Survey
Records
Includes field notes, benchmark books, and
section corner monument logs. Permanent No N/A
Zoning Appeals,
Approved
Material submitted to appeal a zoning decision.
May include maps, rezoning application, written
local description of the proposed zoning
boundaries, and drawings of the boundaries.
Also includes public hearing records.
Permanent No N/A
Page 47
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Zoning Appeals,
Unapproved
Material submitted to appeal a zoning decision.
May include maps, rezoning application, written
local description of the proposed zoning
boundaries, and drawings of the boundaries.
Also includes public hearing records.
Event+7 years;
Event=Final appeal is
closed
No Notify
Zoning Board
and Zoning
Board of
Appeals
Meeting Material
Agendas, minutes, reports, plans, and other
material submitted to the Zoning Board, and/or
Zoning Board of Appeals.
Permanent No N/A
Zoning
Ordinance
The text of the zoning ordinance spells out
uniform rules that apply to each zoning district
including: uses of the land (permitted, conditional
and prohibited uses), dimensional standards (lot
size, frontage, setbacks, building height, bulk,
floor area), and the density of development.
Authority provided by Wis. Stat. § 60.61.
Permanent No N/A
Zoning,
Rezoning Files
May include, but is not limited to, maps, rezoning
application, written local description of the
proposed zoning boundaries, and drawings of the
boundaries. Also includes public hearing records.
Permanent No N/A
Zoning Variance
Files
Records related to area and use variances.
Documentation submitted by landowners to
secure a variance to the zoning ordinance.
Permanent No N/A
Page 48
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Utilities 24
Abandoned
Mains and
Services As-
Built
Records may include final designs and location
maps. Includes plans of private sewer and water
systems.
Permanent No N/A
Excavation
Plans of Private
Utilities
Plans submitted by utilities needing to excavate
to develop, expand, or repair utility lines. Permanent No N/A
Inspections Records documenting the inspection of water
and sewer lines. Permanent No N/A
Sewer
Inspection
Records
Indicates problems such as cracked or broken
pipes, improper alignment, or loose lateral
connections.
Event;
Event=Superseded No Waived
24 Wis. Stat. § 19.21(4)(b) defines the minimum retention cities, villages, and towns may set for water stubs, receipts of current billing, and
customer’s ledgers of any municipal utility is 2 years. Local governments should also consult the schedule set by the PSC for Municipal Utilities. A
complete list of records and schedules is located in “Investigation to Consider Proposed Changes to Records Retention Requirements for Electric,
Gas and Water Utilities.”
Page 49
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Water and
Sewer Main
Break Records
A record documenting the history of breaks in
water and sewer main lines. Permanent No N/A
Water, Storm,
and Sanitary
Sewer Main
Maps
Maps providing the location of water, storm, and
sanitary sewer mains. Also provides information
about the depth, slope, size and composition of
these features.
Permanent No N/A
Table of Contents
Page 50
Revenue Records
Requirements Specific to Revenue Records
Records in the Revenue section are arranged under the following subsections:
• Assessment
• Board of Review
• Special Assessment
• Tax Calculation and Collection
The Revenue section is intended to provide municipalities with schedules for the most common record series generally grouped
under this topic. Municipalities that are in need of schedules for records not covered in this section are encouraged to review the
County General Schedule for reference on scheduling similar records. The County General Schedule cannot be adopted by
municipalities for use, but the schedules can be used for creating record schedules through municipal ordinances.
Final real property assessment rolls have a retention period of 15 years and may be destroyed after that time has lapsed.
However, Wis. Stat. § 59.52(4)(c)3 states that no assessment roll containing forest crop acreage may be destroyed without the
prior approval of the secretary of the Department of Revenue. Municipalities should assume that assessment rolls from rural areas
include forest crop acreage and that this provision applies to their assessment rolls. Municipalities should contact the Wisconsin
Department of Revenue, Local Government Services Bureau for more information. This step is in ADDITION TO notifying the
Wisconsin Historical Society of the upcoming record destruction.
Note: Notification should be given on any records 75 years or older regardless if they are marked waived.
Page 51
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Assessment
Assessor' Final
Reports
Documents yearly changes to master property
record and personal property returns. Final report
is filed with DOR.
Event+5 years;
Event=Final report filed
with DOR
No Waive
Cadastral Maps
Includes any plats, assessor's plats, certified
surveys, or aerial photographs used in
determining taxable boundaries.
Permanent No N/A
Final
Assessment
Rolls
Both real and personal property rolls.
Creation+15 years
(Provided no Forest
Crop Acreage is
recorded) 25
No Notify
Master Property
Records
Details the appraisal of real property, based on
the field inspections of the assessor.
Event+5 years;
Event=Life of structure No Notify
25 Wis. Stat. § 59.52(4)(c)3 states that no assessment roll that contains forest crop acreage may be destroyed without the prior approval of the
secretary of revenue. Notification to the Wisconsin Historical Society is still required before approved assessment rolls can be destroyed.
Page 52
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Notice of
Increased
Assessment
Notices sent to property owners informing them
of increases on assessment. Creation+7 years No Waive
Taxation
Exemption
Reports
Reports filed by individuals who own property
exempt from personal property tax under Wis.
Stat. § 70.11. The reports are submitted to the
clerk of the taxation district.
Authority provided by Wis. Stat. § 70.339.
Creation+10 years No Waive
Personal
Property
Statements
Statements filed with local assessor declaring
taxable personal property. Creation+5 years
Yes
Confidential per
Wis. Stat. §
70.35(3)
Waive
Board of Review
Form of
Objection
Objections submitted by taxpayers. Includes
written objections and all other material submitted
to the board of review.
Event+7 years;
Event=Final action of
Board of Review or
completion of appeal
No Waive
Minutes Record of all proceedings of the board of review.
Authority provided by Wis. Stat. § 70.47(5). Creation+7 years No Notify
Page 53
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Notice of
Determination
Final decisions sent to property owners.
Authority provided by Wis. Stat. § 70.47(12).
Event+7 years;
Event=Final action of
Board of Review or
completion of appeal
No Waive
Proceedings
Includes audio recordings and any transcripts of
board of review proceedings, along with any
notes taken by clerk.
Authority provided by Wis. Stat. § 70.47(8)(f).
Event+7 years;
Event=Final action of
Board of Review or
completion of appeal
No Waive
Special Assessments
Final Resolution Final authorization of special assessments.
Authority provided by Wis. Stat. § 66.0703(8)(d). Permanent No N/A
Payment
Register Record of the receipt of scheduled payments.
Event+7 years;
Event=Final collection
of payments
No Waive
Preliminary
Resolutions
Issued by municipal district describing the
purpose of the project, calculations, limits of
assessment district, and number of installments
to be paid.
Authority provided by Wis. Stat. § 66.0703(4).
Creation+2 years
(provided report is on
file with public works
project record)
No Waive
Page 54
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Report of
Special
Assessment
Report of project that includes plans,
specifications, cost estimates, and property
affected. See Wis. Stat. § 66.0703(5) for more
information.
Authority provided by Wis. Stat. § 66.0703(5).
Creation+2 years
(provided report is on
file with public works
project record)
No Waive
Tax Calculation and Collection
Escrow Account
List
List of real estate taxes paid directly from an
escrow account.
Event;
Event=Superseded No Waive
Final Tax Roll
Real and personal property rolls. Calculated from
assessment rolls to include total taxes and
charges to be collected.
Creation+15 years No Notify
Statement of
Taxes
Combined record of calculations used to set final
taxes. Permanent No N/A
Tax Calculation
Support
Records
Any record used to calculate municipal taxes.
These include any certificates, evaluations,
levies, estimates, payments, and credits used to
determine real and personal property tax rolls.
Event+7 years;
Event=Audit No Waive
Page 55
Record Series
Title Series Description Retention and
Disposition
Confidential
WHS
Notification
Tax Receipts
Receipts issued by treasurer upon payment of
taxes. Includes any supporting documents
associated with issuing and recording receipts of
payments.
Event+7 years;
Event=Audit of records
by outside accounting
firm
No Waive
Tax Settlements Used to verify tax collections compared to the
taxes levied in the municipal records.
Event+7 years;
Event=Audit No Waive
Unpaid Tax
Statements
List of postponed real property, delinquent real
property, and delinquent personal property taxes.
Creation+15 years
(Retain with tax roll) No Waive
Table of Contents