Wyo. Code R. 021-0002-2
Banking Division
Chapter 2: All Banks Doing Business in Wyoming
Effective Date: 12/28/1982 to 10/02/2001
Rule Type: Superceded Rules & Regulations
Reference Number: 021.0002.2.12281982
Section 1. The Retention of Bank Records. In accordance with the provisions of Chapter 67, Session Laws of Wyoming, 1977, the records normally kept by all banks and trust companies doing business in Wyoming are classified and described below together with the minimum period each shall be retained and preserved. This rule shall become effective November 1, 1982 and shall remain in effect until amended or repealed by the State Banking Commissioner or the Wyoming Legislature.
Classification and Description of Records
Minimum Retention Period
| Accrual and bond amortization records | 1 year (after period ends) |
|---|---|
| Audit reports | 5 years |
| Audit work papers | 3 years |
| Bank Call reports | Permanent |
| Bank Examination reports | Permanent |
| Bills paid (statements and invoices) | 6 years |
| Budget worksheets | 1 year |
| Charged off asset records | 10 years |
| Correspondence | 3 years |
| Daily reserve computation | 2 years |
| Depreciation records, after life of asset | 3 years |
| Difference records | 3 years |
| Directors examination reports | Permanent |
| Earnings and dividends report to supervisory agencies | Permanent |
| Escheat records | 20 years |
| Reserve for losses on loans to banks | Permanent |
| Securities value “in and out” tickets | 6 years |
| Statement of Condition | Permanent |
| Capital stock certificates, records and stubs | Permanent |
|---|---|
| Capital stock ledger | Permanent |
| Capital stock transfer ledger | Permanent |
| Dividend check register | 10 years |
|---|---|
| Dividend checks paid 10 years | |
| Proxies | 10 years |
| Receipt for stock certificates if issued | Permanent |
| Register of and canceled certificates | Permanent |
| Shareholder list | Permanent |
| Statement of beneficial ownership | Permanent |
| Annual reports | Permanent |
|---|---|
| Attachments and garnishments | 6 years |
| Charged off records | 10 years |
| Charitable contributions records | 5 years |
| Corporate by-laws | Permanent |
| Court case records, after case has been terminated | 6 years |
| Determination of FDIC assessment base records, after date of filing | 5 years |
| Evidence of compliance with CRA | 2 years |
| Incorporation papers | Permanent |
| Minutes of directors meetings, stockholders meetings, and committees of the Board | Permanent |
| Records of bank’s executive officers and shareholders’ indebtedness to bank correspondents, after paid | 5 years |
| Records of loans to executive officers, directors, principal shareholders and officers after paid | 3 years |
| Records of outside business interests of bank’s executive officers, directors, and principal shareholders, after length of services | 5 years |
| Daily Statement of Condition | 1 year |
|---|---|
General ledger sheets/cards
(a) If a by-product of posting the general ledger. 2 years (b) If used as original entry 6 years
General Ledger tickets - debits and credits entries
(a) If a by-product of posting the general ledger 2 years (b) If used as original entry 6 years
Transaction Journals
(a) If a by-product of posting the general ledger 2 years (b) If journal is used as original entry 6 years
Insurance
Blanket bond after termination 6 years Casualty liability policies expired 6 years Insurance schedules, records of premium payments and recoveries expired 2 years Records of policies in force 3 years
COLLECTIONS/CONTRACTS
Collection receipts 3 years Collection register 3 years Collection letters, incoming 3 years Collection letters, outgoing 3 years Coupon envelopes 1 year Customers' file copies 1 year Department collection blotters 2 years Installment contract of note records, after period 2 years Obsolete and uncalled for collections, 6 years after escheated
CORRESPONDENT BANKING
| Advices from correspondent | 1 year |
|---|---|
| Bank Statements | 5 years |
| Drafts | 10 years |
| Draft Register | 10 years |
| Reconcilement letters | 1 year |
| Transit letters | 1 year |
| Copies of advices of debits or credits | 1 years |
|---|---|
| Drafts | 6 years |
| Incoming cash letter memos for credit | 1 year |
| Incoming cash letters for remittance | 1 year |
| Ledger cards or journal | 1 year |
| Proof sheets | 1 year |
| Reconcilement Register | 2 years |
| Reconcilement verification | 1 year |
| Report of accounts - opened and closed | 1 year |
| Resolutions, after closing | 6 years |
| Signature cards, after closing | 6 years |
| Trial balances | 1 year |
| Undelivered statements and canceled checks | 6 years or escheat laws |
| Evidence of compliance with Reg E | 2 years |
|---|---|
| Night depository agreement, after closing | 6 years |
| Night depository receipts | 6 years |
| Safekeeping records and receipts | 6 years |
| Traveler’s Checks | |
| (a) Applications | 2 years |
| (b) Receipts and reconciliations | 2 years |
Utility payment records 6 years
Wire Transfer debit and credit entries 6 years
Average balance report 1 year
Batch proof 1 year
Bookkeeping list of checks 6 years charged in total
Check book orders 1 year
Checks paid
(a) If a by-product of posting 2 years
the general ledger
(b) If used as original entry 6 years
Closed account report 2 years
Deposit tickets (copy)
(a) If a by-product of posting 2 years
the general ledger
(b) If used as original entry 6 years
Dormant accounts, after escheated 6 years
Individual Ledgers 6 years
Large transaction report 1 year
Name and address change report 2 years
New account report 1 year
Overdraft/NSF Report 1 year
Overdraft loan agreement 6 years
Record of currency transaction 5 years
more than $10,000
Resolutions, authorizations, after close 6 years
Return item record 1 year
Service charge report 1 year
Signature cards (after close) 6 years
Statement mailing order, after close 2 years
Statement receipt cards
2 years
Statements, customers
6 years
Statement stubs
2 years
Stop payment orders
(a) If a by-product of
2 years
| posting general ledger | |
|---|---|
| (b) If used as original entry | 6 years |
| Stop payment report | 1 year |
| Transaction Journal | |
| (a) If a by-product of posting general ledger | 2 years |
| (b) If used as original entry | 6 years |
| Trial balance | 1 year |
| Uncollected funds report | 1 year |
| Undelivered statement and canceled checks | 6 years or |
| escheat laws | |
| Wire transfer debit and credit entries | 6 years |
| Zero balance report | 1 year |
| Bond amortization records | 6 years |
|---|---|
| Bond ledger after disposition | 6 years |
| Broker's confirmation and invoices, after disposition | 6 years |
| Broker's statement, after disposition | 6 years |
| Broker's and securities dealers | 5 years |
| taxpayer identification number | |
| Credit information used to evaluate public and investment securities | Until Sold |
| Description literature on currently owned securities | 6 years |
| Lost and Stolen securities, Form X-17-1A | 3 years |
| Municipal securities, Form MSD-4 and MSD-5 | 3 years |
| Record of broker/dealer securities transactions and amount of commission | 3 years |
| Safekeeping receipts-bank investment | 6 years |
| Safekeeping records and receipts | 6 years |
| Securities buy and sell orders | 6 years |
| Securities transactions | 3 years |
| Applications approved, after close | 6 years |
|---|---|
| Applications, declined | 2 years, 1 month |
| (25 months) Charged off loan records | |
| 6 years | |
| Daily debits and credits | 1 year |
| Merchants agreement | 6 years |
| Records of extension of credit exceeding $5,000 | 6 years |
| Sales tickets or drafts | |
| (a) If a by-product of posting the general ledger | 2 years |
| (b) If used as original entry | 6 years |
| Statements, cardholders | 5 years |
| Statements, merchants | 5 years |
| Stop lists | 1 year |
| Teller sheets | 2 years |
| Trial balance | 1 year |
| Transactional Journal | |
| (a) If a by-product of posting the general ledger | 2 years |
| (b) If used as original entry | 6 years |
| Resolutions, after closing | 6 years |
| Annual reports and customer statements | 6 years |
|---|---|
| Appraisal forms, after repayment of loan | 1 year |
| Collateral pledge agreements, after close of loan | 1 year |
| Collateral cards or register | 6 years |
| Collateral receipts, after close of loan | 6 years |
| Credit files, after close of loan | 6 years |
| Debit and credit tickets (coupons) | 1 year |
| Disclosure records | 3 years |
| Hypothecation agreements, after close | 6 years |
| Liability ledger | |
|---|---|
| (a) If a by-product of posting the general ledger | 2 years |
| (b) If used as original entry | 6 years |
| Loan applications, after term of loan | 6 years |
| Loan disbursement vouchers-cash receipts | 6 years |
| Loan committee minutes | 6 years |
| Margin cards | 3 years |
| Note and discount register | |
| (a) If a by-product of posting the general ledger | 2 years |
| (b) If used as original entry | 6 years |
| Overdraft loan agreement | 6 years |
| Pledge agreement and pledge consent | 6 years |
| Receipt for coupons removed from collateral, after return | 6 years |
| Receipt for return of paid loan documents | 6 years |
| Records of extension of credit exceeding $5,000 | 5 years |
| Repossession log | 6 years |
| Record of currency transactions more than $10,000 | 5 years |
| Resolutions, after repayment of loan | 6 years |
| Teller sheets | 2 years |
| Transaction journal | |
| (a) If a by-product of posting the general ledger | 2 years |
| (b) If used as book of original entry | 6 years |
| Trial balances | 1 year |
| Federal Reserve Form T-4 | 3 years |
| Report on extension of credit on a margin security, after close | 3 years |
| Federal Reserve Form U-1, U-2, U-3, U-4, U-5, U-6 | 3 years |
| Federal Reserve Form X-1 | |
| Report on Extension of credit obtained from sources outside United States, after closed | 6 years |
| Certificates of national banks 1 year |
in support of loans based on consumer paper, after repayment
| Applications, approved, after close | 6 years |
|---|---|
| Applications, rejected | 25 months |
| Canceled notes | 3 years |
| Charged off notes | 6 years |
| Collateral records and receipts | 6 years |
| Consumer credit drafts | 6 years |
| Correspondence (customer, dealer and general) | 3 years |
| Coupons - loan payments | 6 years |
| Credit files, after closed | 6 years |
| Credit information card | 3 years |
| Daily proof sheets | 1 year |
| Daily worksheet and tapes | 1 year |
| Dealer remittance sheets | 1 year |
| Dealer ledger | 2 years |
| Evidence of compliance with: | |
| Reg B, after notification | 25 months |
| Reg U (Loans secured by stock) | 3 years |
| Reg Z, after disclosure | 2 years |
| Ledger card, paid out | 6 years |
| Liability ledger | 6 years |
| Note or discount tickler | 2 years |
| Note register | |
| (a) If a by-product of posting the general ledger | 2 years |
| (b) If used as book of original entry | 6 years |
| New loan journal | 6 years |
| Overdraft loan agreement, after closed | 6 years |
| Student loan records, after paid | 4 years |
| Teller sheets | 2 years |
| Transaction journal | |
| (a) If a by-product of posting the general ledger | 2 years |
| (b) If used as original entry | 6 years |
| Rebate receipts | 6 years |
|---|---|
| Records of extension of credit exceeding $5,000 | 6 years |
| Resolution, after loan is paid | 6 years |
| Trial balance | 1 year |
| Annual reports and customer statements | 6 years |
|---|---|
| Consumer report and consumer credit information on rejected loans, after notification | 25 months |
| Court case records after case is terminated | 6 years |
| Evidence of compliance with Reg C, Home Mortgage Disclosure Act, after closed | 5 years |
| Evidence of compliance with Reg Z after disclosure | 3 years |
| Evidence of compliance with Fair Credit Reporting Act | 25 months |
| Evidence of compliance with RESPA | 25 months |
| FHA and VA loans and mortgages, after termination of loan | 6 years |
| Foreclosure records | 6 years |
| Home loan data, after notification or withdrawal of application | 25 months |
| Ledger cards, paid out | 6 years |
| Liability ledger | |
| (a) If a by-product of posting the general ledger | 2 years |
| (b) If used as original entry | 6 years |
| Loan credit files, after closed | 6 years |
| Mortgage payments | 1 year |
| Mortgage receipts | 1 year |
| Remittances, service mortgages | 6 years |
| Record of currency transactions more than $10,000 | 5 years |
Trial balance
1 year
Teller sheets 2 years
Insurance tickler, after close of loan 1 year
Transaction journal
Cashiers checks, paid 6 years
Cashiers checks register, after payment
Certified checks or receipts, paid 6 years
Certified check register, after payment
Drafts, canceled 6 years
Draft register, after payment
Expense checks, canceled 6 years
Expense check register, after payment
Expense vouchers or invoices 6 years
Money orders, bank or personal, paid 6 years
Money order register, after payment
Official checks, paid 6 years
Official checks register, after payment
(b) If used as original entry
6 years
Mail, Registered or Certified
| Metered mail receipt books after date of final entry | 1 year |
|---|---|
| Registered and/or certified mail records (in and out) | 3 years |
| Return receipt cards | 3 years |
Proof, Clearings and Transit
| Advices of corrections to deposits | 2 years |
|---|---|
| Clearing house settlement sheets | 1 year |
| Copies of advices of corrections | 1 year |
| Departmental or tellers proof sheets | 1 year |
| Deposit proof sheets or tapes | 1 year |
| Inclearing envelopes, proof sheets or tapes | 1 year |
| Outclearing proof sheets or tapes | 1 year |
| Outgoing cash letters | 1 year |
| Proof sheets, transit | 1 year |
| Return item letters, checks not paid | 1 year |
Tellers
| Blotter, teller sheets, and ATM tapes | 2 years |
|---|---|
| Cash book and/or blotter | 2 |
| years | |
| Cash item register | 1 year |
| Cash tickets | 1 year |
| Cash transaction report over $10,000 | 2 years |
| Currency shipment books | 3 years |
| Daily record of night depository bags | 1 year |
| Exchange tickets | 1 year |
| Interbranch clearings | 1 year |
| Machine tapes | 1 year |
| Over and short reports | 2 years |
|---|---|
| Return item register | 1 year |
| Recapitulation with general ledger | 2 years |
| Stop payments notices | 1 year |
| Attendance records | |
|---|---|
| 3 years | |
| Benefits reports after closed | 20 years |
| Benefit committee minutes | Permanent |
| Equal Employment Opportunity Act-Employment Information Report (EEO-1) | 6 years |
| Fair Labor Standards Act | |
| 3 years | |
| Evidence of compliance | |
| Job applications and resumes after termination | 3 years |
| Job applications, declined | 25 months |
| Occupational Safety and Health Act forms 100, 101, and 102 | 5 years |
| Payroll records, deduction, overtime, employment records | 6 years |
| Profit sharing fund records after close | 20 years |
| Salary ledger | |
| 6 years | |
| Insurance records | |
| 6 years | |
| Tax Reports | |
| FICA and withholding 941 (Quarterly) | 5 years |
| Federal Unemployment Tax Report-940 | 5 years |
| State Unemployment Tax reports | 5 years |
| Wage and Tax Statement Records - W2, W3, and W4 | 5 years |
| Annual welfare and pension plan | 5 years |
|---|---|
| Report - D2 | |
| Payroll records, A-4 | 5 years |
| tax returns | |
| Time cards | 6 years |
| Access tickets | |
|---|---|
| 6 years | |
| Contracts and/or signature cards, after closed | 6 years |
| Copies of rent receipts | 6 years |
| Correspondence | |
| 3 years | |
| Court orders and other records, after compliance | 6 years |
| Forced entry records | 6 years |
| Leases or contracts/closed accounts after closed | 6 years |
| Ledger record of account | |
| 6 years | |
| Power of attorney | 6 years |
| Receipts for delivery of will, burial, plot deeds, insurance policies | 6 years |
| Records of reports of contents of opened boxes | 6 years |
| Record of sale to satisfy lien | 6 years |
| Bail money receipts and records | Until Superseded Camera surveillance log 1 |
|---|---|
| year | |
| Evidence of compliance with Reg P | 5 years |
| Internal investigations, reports, after completed | 5 years |
| Law enforcement coordination notes | 5 years |
| Records showing law enforcement officers | Permanent who advise on operation of |
security devices
Security devices' checklist 2 years inspection records
Vault records, access and maintenance 2 years
Federal
Declaration of estimated tax (quarterly) 10 years Dividends and interest return 10 years information - annual
Excise tax returns (quarterly) 10 years
Income tax returns - corporate 10 years Income tax withheld-reconcilement 5 years after date of filing
Nonresident alien withholding tax 3 years Form 1042 - 1042S
Refund claims, disallowed and paid 3 years
Social Security and withholding 10 years tax returns, quarterly
Unemployment tax returns from date 5 years of filing
Property tax 7 years (personal and real estate) Sales and use tax 3 years
Certificates of Deposit and Other Time Deposits Certificates, after term 6 years
Interest check register, after paid 1 year
Ledger cards
(a) If a by-product of posting the 2 years general ledger
(b) If used as book of original entry 6 years
Signature cards, after closed 6 years
Taxpayer identification number, after redemption 6 years 1099 Form 2 years
Transaction journal
(a) If a by-product of posting the 2 years general ledger (b) If used as original entry 6 years
Trial balance 1 year
Withdrawal request
(a) If a by-product of posting the 2 years general ledger (b) If used as original entry 6 years
Savings Accounts
Deposit tickets
(a) If a by-product of posting the 2 years general ledger (b) If used as the original entry 6 years
Dormant accounts, after escheated 6 years
Ledger cards
(a) If a by-product of posting the 2 years general ledger (b) If used as the original entry 6 years
IRA account records, after closed 6 years
New and closed accounts report 1 year
Resolutions, authorizations, after close 6 years Signature cards 6 years
1099 Forms 2 years
Trial balance 1 year
Transaction journal
(a) If a by-product of posting the 2 years general ledger (b) If used as the original entry 6 years
Withdrawals, receipts
(a) If a by-product of posting the 2 years general ledger
(b) If used as the original entry 6 years
Teller sheets 2 years
Passbooks canceled Destroy
Undelivered statements, or escheat laws 6 years Statements, customer
5 years
Powers of attorney 6 years
Records of currency transaction over $10,000 5 years Taxpayer ID number, after redemption 6 years
Wire transfer debit and credit entries 6 years
Checks, canceled 6 years
Check register 6 years
Coupons, deposit tickets 2 years
(a) If a by-product of posting the 2 years
general ledger
(b) If used as the original entry 6 years
(a) If a by-product of posting the 2 years
general ledger
(b) If used as the original entry 6 years
Signature cards, after closed 6 years
Trial balance 1 year
(a) If a by-product of posting the 2 years
general ledger
(b) If used as book of original entry 6 years
Passbooks, canceled Destroy
Corporate
Bonds of indemnity Permanent Bond ledgers 6 years Brokers' purchase and sales confirmations 7 years Brokers' statements 7 years
Canceled bonds Return to
originating com-
Canceled coupons pany Return to
originating
Canceled stock certificates company Return to originating company
Corporate trust ledgers Permanent Correspondence after closing 3 years
Dividend checks, after paid 6 years Dividend and coupon ledger Permanent Dividend and interest disbursement checks 7 years Dividend records cards, closed 7 years
Receipts or disposition records for 6 years canceled stock certificates Registration journals Permanent
Signature files, closed 7 years Stock transfer ledger Permanent
Stock transfer memos Return to originating company
Stock transfer receipts 7 years Stock transfer ledger 7 years
Tax returns Permanent Transfer journals Permanent Transfer tax waivers 7 years Trust receipts for exchange or 7 years substitution of collateral
Personal
Accounting for other fiduciaries Permanent and decrees of receipts and releases settling their accounts
Advices of payment, after closed 6 years Appraisals of real and personal property 10 years after closing
Authorizations, directives, approvals
Permanent
Brokers' statements, after closed 6 years
Buy and sell orders, after closed 6 years
Cash ledger sheets Permanent
Cash ticket balances 1 year
Cash vouchers 6 years
Coupon trust ledger Permanent
Correspondence, after closing 3 years Coupon collection record 6 years Copies of wills Permanent
Daily debits and credits
(a) If a by-product of posting the 2 years general ledger
(b) If used as original entry 6 years
Federal and state state tax returns 10 years and related papers, after closed
Federal gift tax returns, after closed 10 years
Federal nominees information 7 years return Form 1087
Investment ledger Permanent
Journal sheets Permanent
Legal opinions and related correspondence Permanent Ledger records Permanent
Minutes of investment and trust Permanent committee meetings
Paid bills, after closing 6 years
Real estate mortgage documents and 7 years related materials, after closed
Receipts for assets delivered, after closing 7 years Rent collection, mortgage and loan 6 years contract collections, after closing
Safekeeping records and receipts 6 years after closing
Security ledger sheets Permanent Security bonds Permanent
Trust check register 6 years
Vouchers, probate trust 6 years