1. (a) The Director of the Division of Workforce Services is hereby authorized to:

   1. (1) Destroy or dispose of any files, records, or other papers, in accordance with applicable law, at any time after same have been retained in the Division of Workforce Services files for five (5) years and which are, in his or her opinion, no longer of any value to the director; and

   2. (2) Make or cause to be made such summaries or compilations, photographs, duplications, or reproductions as he or she may deem advisable to preserve necessary information in connection with:

      1. (A) Employer contribution payments;
      2. (B) Employer payrolls;
      3. (C) Benefit charges; and
      4. (D) Employer contribution rates.
2. (b) Provided, however, the benefit claims records may be destroyed three (3) years after the end of the benefit year to which they pertain.
3. (c) Division of Workforce Services Unemployment Insurance Trust Fund records may be destroyed two (2) years after they have been audited and approved by federal auditors, and wage records may be destroyed after they have been retained in division files for four (4) years.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Rule No. 23" "This Rule is hereby amended, promulgated and adopted by the Director, Arkansas Department Of Workforce Services, pursuant to Arkansas Code 11-10-306 to read as follows:" "This Rule shall take effect and be in full force on and after January 1, 1988."