Kan. Admin. Regs. § 17-15-1
Each bank or trust company shall retain the following records for the periods indicated:
| TYPE OF RECORD | RETENTION RECORD |
| ADMINISTRATIVE | |
| Attachments and/or garnishments | 2 years after close |
| NOTE: Legal documents and copies of returns and correspondence should be filed after case closed with general correspondence. | |
| Bank examiner's reports | 5 years |
| NOTE: These are the property of the supervisory authorities, whose approval should be obtained prior to destruction. | |
| Charged-off asset records | Permanent |
| Court case records (foreclosed real estate, etc.) | 2 years after close |
| Insurance records | |
| (a) Schedules of fire and other insurance, also records of premium payments and of amounts recovered. | 3 years |
| (b) Casualty liability policies expiredP.L. & P.D., O.L. & T., etc. | 2 years |
| (c) Windstorm, fire, theft, etc., policies expired | 2 years |
| (d) Bankers Blanket Bonds | 6 years |
| Minute books of meetings (stockholders, directors, committees, etc.) | Permanent |
| ACCOUNTING AND AUDITING | |
| Accrual and bond amortization records | 1 year |
| Audit reports | 3 years |
| Audit work papers | 3 years |
| Bank Call Reports | 5 years |
| Budget work sheets | Optional |
| Consolidated financial statements | 5 years |
| Daily reserve computation | 1 year |
| Difference record | 2 years |
| Income and dividend report | 5 years |
| Reconcilements of bank (due to) deposits | 1 year |
| Reconcilements register (due from) | 1 year |
| Reports to directors | 5 years |
| Reports to executive committee | 5 years |
| Securities vault "in and out" tickets | 1 year |
| Tax records | 7 years |
| NOTE: Copies of schedules and returns to taxing authorities for tax purposes, notices of assessment by taxing authorities and documentary proceedings in appeal therefrom. | |
| CAPITAL | |
| Capital stock certificates, records of, or stubs of | Permanent |
| Capital stock ledger | Permanent |
| Dividend checks | 5 years after paid |
| Dividend register | 5 years after all checks are paid |
| Proxies | 3 years |
| Receipts for stock certificates | Permanent |
| NOTE: Where bank secures a receipt it is recommended that it be affixed to stub of certificate book. | |
| CERTIFICATES OF DEPOSIT | |
| Certificates | 5 years after paid |
| Ledger cards | 2 years after close |
| Register | 2 years |
| CHECKING ACCOUNTS—INDIVIDUALS AND FIRMS | |
| Account Analysis | |
| Analysis work sheets or cards | 1 year |
| Average balance cards | Optional |
| Interest computation records | Optional |
| Service charge records | Optional |
| Bookkeepers' daily lists of checks charged in total (short lists) | 1 year |
| Check book orders | Optional |
| Check paid (Microfilm copy-front and back) | 5 years |
| Copies of advices of deposit | 1 year |
| Daily report of overdrafts | Optional |
| Deposit tickets | 5 years |
| NOTE: Return with statement after microfilm | |
| Individual ledgers | 5 years after last entry |
| Individual ledger journals | 1 year |
| Partnership agreement and authority | 5 years |
| Reports of accounts opened and closed | Optional |
| Resolutions | 5 years after close |
| Signature cards | 5 years after close |
| Statement mailing order | 2 years after close |
| Statement stubs | |
| (a) If accounts are analyzed direct from statement stubs, the stubs should be retained in lieu of work sheets or cards | 2 years |
| (b) If microfilm is used as a ledger record, stubs should be retained | Optional |
| Statements—Microfilm copy | 5 years |
| Stop payment orders | 1 year |
| Undelivered statements and cancelled checks | 5 years |
| CHRISTMAS CLUB | |
| Checks (cancelled) | 1 year after paid |
| Check register | 1 year |
| Coupons (deposit tickets) | 1 year |
| Journal | Optional |
| Ledger cards or sheets | 1 year |
| Pass books | Cancel by perforation and return to customer or take up book and destroy. |
| Signature cards | 1 year |
| Trial balances | Optional |
| Withdrawal receipts | 1 year |
| COLLECTIONS | |
| Collection receipts, carbons of | 2 years |
| Collection register | 2 years |
| Coupon cash letters, outgoing | 1 year |
| Coupon envelopes | Optional |
| Customers' file copies | 1 year |
| Department blotters | 2 years |
| Incoming collection letters | 1 year |
| Installment contract or note records | 2 years after close |
| COMMERCIAL LOANS | |
| Collateral cards | Optional |
| Collateral receipts | 5 years |
| Collateral register | 5 years |
| Credit files (closed) | 5 years |
| Daily reports | Optional |
| Debit and credit tickets | 1 year |
| Journal | |
| (a) If the journal is a by product of posting the liability ledger | Optional |
| (b) If the journal is used as book of original entry, with descriptions | 5 years |
| Liability ledger | 5 years |
| Loan applications | 5 years |
| Loan committee minutes | 5 years |
| Margin cards | Optional |
| Note or discount register | |
| (a) If the register is a by product of posting the liability ledger | Optional |
| (b) If the register is used as a book of original entry, with description | 5 years |
| Note and discount tickler | Optional |
| Receipts for coupons removed from collateral | 5 years |
| Resolutions | 5 years |
| Statement of borrower under federal regulations (Regulations U, W, Z, etc.) | 5 years |
| CONSUMER CREDIT | |
| Borrowers' statements | 5 years |
| Correspondence, general | 3 years |
| Coupons, loan deposits | 1 year |
| Coupons, loan payments | 1 year |
| Credit applications (closed or rejected) | 5 years |
| Credit folders containing applications, etc | 5 years after close |
| Disbursement vouchers, cash receipts | 5 years after close |
| Loan deposit ledger cards | 5 years after close |
| Loan ledger cards | 5 years after close |
| Loans made journal | 5 years |
| Loan paid journal | 2 years |
| Note and Disclosure Statements | 4 years from the date of transaction or 2 years from the date of final entry, whichever is later. |
| Note or discount tickler | Optional |
| Note register | 2 years |
| Rebate receipts | 1 year after close |
| Resolutions | 5 years after close |
| Trial balances | Optional |
| CUSTOMER SERVICE | |
| Brokers' confirmations | 3 years |
| Brokers' invoices | 3 years |
| Brokers' statements | 3 years |
| Night depository agreement | 1 year after close |
| Night depository receipts | 1 year after close |
| Safekeeping records and receipts | 5 years after close |
| Securities buy and sell orders | 2 years |
| DUE FROM BANKS | |
| Advices from correspondents | 1 year |
| Bank statements | 5 years |
| Drafts | 5 years after paid |
| Draft register | 5 years |
| NOTE: Affidavits, bonds of indemnity, and all pertinent information pertaining to issuance of duplicate checks | 5 years after paid |
| Reconcilements register | 1 year |
| DUE TO BANKS | |
| Copies of advices | 1 year |
| Country bank ledger | 5 years |
| Incoming cash letter memos for credit | 1 year |
| Incoming cash letters for remittance | 1 year |
| Proof sheets | 1 year |
| Reconcilement verification | 1 year |
| Reconcilement register | 1 year |
| Reports of accounts, opened and closed | 6 months |
| Resolutions | 5 years after close |
| Signature cards | 5 years after close |
| Trial balances | 1 year |
| Undelivered statements and cancelled checks | 5 years |
| GENERAL | |
| Applications for travelers checks | 1 year |
| Central file cards | Optional |
| Change-of-address orders | Optional |
| Check book orders | Optional |
| Code books (not returned) | Destroy |
| General correspondence | 3 years |
| Incoming mail envelopes | Optional |
| Paid bills, statements and invoices | 5 years |
| Protest notices | 1 year |
| Receipts for check books | Optional |
| Requisition for supplies | Optional |
| Stenographers notebooks and mechanical device records; extra copies of letters if other copies are retained | Optional |
| Telegram, cable and radiogram copies | 3 years |
| Vault records, openings and closings | 1 year |
| Wire transfer debit and credit entries | 1 year |
| GENERAL LEDGER | |
| Daily statement of condition | Permanent |
| General journal | |
| (a) If the journal is a byproduct of posting the general ledger | 1 month |
| (b) If the journal is used as book of original entry, with descriptions | 5 years |
| General ledger sheets | Permanent |
| General ledger tickets (debits and credits) | 5 years |
| INTERNATIONAL DEPARTMENT | |
| Cable copies | 5 years |
| Cable requisitions | 5 years |
| Foreign collection register | 5 years |
| Foreign draft applications | 5 years |
| Foreign exchange remittance sheets or books | 5 years after issue |
| Foreign mail transfer applications | 5 years |
| Foreign mail transfer carbons | 5 years |
| Letter of credit applications | 5 years |
| Letter of credit ledger sheets | 5 years |
| Travelers check applications | 2 years |
| Travelers check register | 2 years |
| INVESTMENTS | |
| Bond ledger sheets | 5 years |
| Brokers' confirmations | 2 years |
| Brokers' invoices | 2 years |
| Brokers' statements | 3 years |
| Descriptive literature on securities disposed of | 2 years |
| OFFICIAL CHECKS AND DRAFTS | |
| Carbon copy official check register | 1 month after paid |
| Cashier checks | 5 years after paid |
| Certified checks or receipts | 5 years after paid |
| NOTE: If not delivered or returned to depositor, photograph and destroy checks and then retain film. | |
| Certified check register | 5 years |
| Drafts (cancelled) | 5 years after paid |
| Expense checks (cancelled) | 3 years after paid |
| Expense vouchers or invoices | 6 years |
| Money orders, bank or personal | 5 years |
| Money order registers | 2 years |
| Receipts for certified checks | 5 years after date |
| Requisitions | |
| (a) If all information including name of purchase is recorded on register | Optional |
| (b) If no detail is transcribed on register | 5 years |
| PERSONNEL | |
| Attendance record | 3 years |
| Records of employees: | |
| Application for employment, reference records, reports and certificates of examination, service records, efficiency tests and other similar data | 6 years after termination |
| Application of those not employed | 6 years |
| Salary ledger | 3 years |
| Salary receipts | 3 years |
| NOTE: Retain final receipt in personnel folder. | |
| PROOF, CLEARINGS AND TRANSIT | |
| Clearinghouse settlements sheets | 3 months |
| Copies of advices of corrections | 6 months |
| Department or tellers' proof sheets | 6 months |
| Deposit proof sheets or tapes | 1 year |
| Inclearings envelopes, proof sheets or tapes | 1 year |
| Microfilm | 2 years |
| Outclearings proof sheets or tapes | 6 months |
| Outgoing cash letters, transit | 6 months |
| Proof sheets, transit | 6 months |
| REAL ESTATE LOANS | |
| Journal (debits and credits) | 2 years |
| Ledger cards | 5 years |
| Loan credit files | 5 years after close |
| Mortgage credits | 1 year |
| Remittances | 1 year |
| Tellers' blotter | 2 years |
| REGISTERED MAIL | |
| Marine insurance books | 3 years |
| Registered mail (incoming) record | 3 years |
| Registered mail (outgoing) record | 3 years |
| Return receipt cards | 3 years |
| SAFE DEPOSIT VAULT | |
| Access tickets | 2 years |
| Cancelled signature cards | 2 years after close |
| Copies of rent receipts | 2 years |
| Correspondence | 2 years after close |
| Leases or contracts, close accounts | 2 years after close |
| Ledger record of account | Optional |
| SAVINGS ACCOUNTS | |
| Withdrawals | 5 years |
| Deposits | 5 years |
| Journal | 1 year |
| Ledger cards or sheets | 5 years after last entry |
| Window bookkeeping machine control tapes | 1 year |
| Pass books | Destroy |
| Reports of accounts, opened and closed | Optional |
| Resolutions | 5 years after close |
| Signature cards | 5 years after close |
| Trial balances, nonautomated | Optional |
| Trial balances, automated | |
| (a) If statement or account history record retained | Optional |
| (b) If no alternative record | 5 years |
| Withdrawal affidavits | 3 years |
| TELLERS | |
| Cash item record | 1 year |
| Return item register | 1 year |
| Tellers' cash books | Optional |
| Tellers' cash tickets, originals and carbon copies | 1 month |
| Tellers' recapitulation | 1 month |
| Tellers' machine tapes | 1 month |
| Tellers' blotter, journal or proof | 2 years |
| Tellers' exchange tickets | 3 months |
| TRUST RECORDS | |
| Advices of payment | |
| Securities department bond and coupon collections | 1 year |
| Amortization schedules | Destroy when securities are disposed of |
| Buy and sell orders | 1 year |
| Cancelled bonds and cancelled coupons | Return to issuing corporation or cremate, retaining receipt or cremation certificate until account is closed |
| Cash trial balances | 6 months |
| Corporate trust ledger | 7 years |
| Correspondence | |
| Corporate trust (bond issues) | 3 years |
| Dividend | 3 years |
| General | 3 years |
| Irregular transfers | 3 years |
| Cost cards, securities | 5 years |
| Coupon collections records | 18 months |
| Coupon envelopes | Optional |
| Daily statement of trust department | 5 years |
| Dividend check tapes (adding machine) | Optional |
| Dividend record cards (closed) | 5 years |
| Dividend and coupon ledger | Until closed |
| Dividend and interest disbursement checks | 5 years |
| Dividend and interest disbursement list | Optional |
| Document files | Until closed |
| Fee cards | Until closed |
| Journal sheets, accounting division and stock transfer | 5 years |
| Ledger records: asset ledger, cash ledger, investment ledger, stock transfer ledger and mutual income foundation | 5 years after close |
| Listing for Form 1099 | 1 year after filing |
| Minute books, trust committee and trust investment committee | Permanent |
| Original trust entries (daily debits and credits and multiple forms) | 2 years |
| Paid invoices: tradesman, professional (excluding attorney) and miscellaneous | 3 years |
| NOTE: In probate accounts retain three years after expiration of time of appeal from order closing account | |
| Probate slips | Destroy original when account is closed. Destroy duplicate after circulation. |
| Registered mail report | 3 years |
| Registration journals | Until closed |
| Rent collection, mortgage and land contract collection (file accountant's copy) | 5 years |
| Signature files | Until closed |
| Stock transfer change-of-address authority | 1 year |
| Stock transfer memos | 1 year |
| Stock transfer receipts | 3 years |
| Stockholders list | Optional |
| Supporting papers to transfers | 10 years |
| NOTE: Except recorded instruments and agreement from banksreturn to transferor. | |
| Surety bonds | 10 years |
| Tax returns | |
| Ad valorem tax returns | 5 years after filing |
| Estate tax returns | 15 years after filing |
| Federal and state income tax returns | 15 years after filing |
| Intangible tax returns | 5 years after filing |
| Social security returns | 5 years after filing |
| Tellers' daily blotter | 18 months |
| Transfer instructions | 5 years |
| Transfer journal tapes | 2 years |
| Transfer tax waivers | Until closed |
| Trust checks | Until closed |
| Trust register | Until closed |
| Vouchers, probate trust | 3 years after expiration of time of appeal from order closing account. |
| MINIMUM EDP RECORD RETENTION SCHEDULE | |
| TYPES OF RECORDS | RETENTION PERIOD |
| CHECKING ACCOUNTS | |
| Trial balance | 1 month |
| Conversion (initial entry) run | * 2 years (or 3 months) |
| Transaction journal | * 2 years (or 3 months) |
| Master file change | 6 months |
| New and closed accounts | 3 months |
| Unposted items | 3 months |
| Zero balances | 1 month |
| Large balance changes | 1 month |
| Overdrafts | 3 months |
| Stop payments | 6 months |
| Service charges | 1 month |
| Uncollected funds | 1 month |
| Customer statement | 5 years |
| SAVINGS ACCOUNTS | |
| Daily transactions journal | 6 months |
| Daily transactions list of accounts active since last trial | 1 week |
| Exception report | 1 year |
| Closed accounts, control | 6 months |
| Current active accounts | 3 years |
| Annual statistical analysis | Optional |
| Interest report | 6 months |
| 1099 listing, summary | Optional |
| Opened and closed accounts | 6 months |
| Trial balance | Optional (if statement or account history retained, otherwise 5 years) |
| Savings statement-microfilm | 5 years |
| INSTALLMENT LOANS | |
| Daily payment journal | 2 years |
| Trial balance (if only complete history on borrower) | 5 years |
| New loan report | 2 years |
| Loan paid report | 2 years |
| Past-due report | Optional |
(Authorized by K.S.A. 9-1713; implementing K.S.A. 9-1701; effective May 1, 1978; amended Jan. 27, 1992; amended April 19, 1993.)