Pay Authorization Records
Records that document pay documents, which substantiate and, in part, authorize the issuance of payroll checks for particular amounts for both regular payroll and for extra compensation or overtime payroll. File may include payroll/budget request records and other related records.
Retain for current year plus five years then dispose of.
O.C.G.A. 48-7-111; 26 C.F.R. 36.6001-1
Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.
Last Updated: December 31, 2008