Personnel Activity Reports

Records that document Emory employees' efforts involving indirect activities such as instruction and research, and direct activities toward externally funded projects. Records are maintained in compliance with regulations of the Federal Office of Management and Budget (OMB) as set forth in OMB Circular A21 and in agreement with the U.S. Department of Health and Human Services. 

Category

Human Resources

Maintainer

Finance Division

Retention Period

Retain records for four years after the due date of such tax for the return period to which the records relate, or the date such tax is paid, whichever is the later.

Citation

26 C.F.R. 31.6001-1

Disposition Instructions

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