This commit is contained in:
Tony Sebro
parent
b209a400b7
commit
cfb1ef9d8f
3 changed files with 132 additions and 72 deletions
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@ -103,11 +103,10 @@ Records should not be kept if they are no longer needed for the operation
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\end_layout
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\begin_layout Standard
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From time to time, Conservancy and/or Member Projects may establish retention
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or destruction policies or schedules for additional categories of records
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in order to ensure legal compliance, and also to accomplish other objectives,
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such as cost management.
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Consevancy has identified several categories of documents that warrant
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From time to time, Conservancy may establish retention or destruction policies
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or schedules for additional categories of records in order to ensure legal
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compliance, and also to accomplish other objectives, such as cost management.
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Conservancy has identified several categories of documents that warrant
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special consideration; these categories are listed below.
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While Conservancy has established minimum retention periods for these categorie
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s, the retention of these documents - and of records not included in the
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@ -179,8 +178,8 @@ Conservancy By-laws
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\end_layout
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\begin_layout Itemize
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Conservancy's Form 1023 - which should also be available for public inspection
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upon request
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Conservancy's IRS Form 1023 - which is also to be made available for public
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inspection upon request
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\end_layout
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\begin_layout Itemize
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@ -222,35 +221,39 @@ Financial Records
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\end_layout
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\begin_layout Standard
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Accounts payable ledgers and schedules should be kept for seven years.
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In general, Conservancy's financial records should be kept for at least
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seven years.
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These records include:
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\end_layout
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\begin_layout Itemize
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Accounts payable ledgers and schedules
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\end_layout
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\begin_layout Itemize
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Accounts receivable ledgers and schedules
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\end_layout
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\begin_layout Itemize
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Bank reconciliations, bank statements, deposit slips and checks (except
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for as stated below)
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\end_layout
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\begin_layout Itemize
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Donation records
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\end_layout
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\begin_layout Itemize
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Expense reimbursement requests and supporting receipts and documentation
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\end_layout
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\begin_layout Standard
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Bank reconciliations, bank statements, deposit slips and checks (unless
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for important payments and purchases) should be kept for three years.
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\end_layout
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\begin_layout Standard
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Any inventories of products, materials, and supplies and any invoices should
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be kept for seven years.
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Certain important financial records are to be kept permanently.
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These records include:
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\end_layout
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\begin_layout Itemize
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IRS Form 990 and related schedules
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\end_layout
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\begin_layout Itemize
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Financial audit letter and supporting documents
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\end_layout
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\begin_layout Itemize
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Documents concerning payroll, expenses, proof of donor contributions
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\end_layout
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\begin_layout Itemize
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Documented accounting procedures
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Checks and/or proofs of payment for expenditures over US$100,000
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\end_layout
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\begin_layout Subsection
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@ -272,18 +275,63 @@ Financial audit letter and supporting documents: at least seven years from
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the date of filing the applicable return
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\end_layout
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\begin_layout Itemize
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Employment applications and related documents (including correspondence
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and CVs from prospective candidates): at least three years
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\end_layout
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\begin_layout Itemize
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Employee offer letters, and confirmations of acceptance: kept permanently
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\end_layout
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\begin_layout Subsection
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Other Corporate Records
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\end_layout
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\begin_layout Standard
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Other corporate records shall be kept according to the schedule below:
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\end_layout
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\begin_layout Itemize
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Insurance policies (both current and expired), claims, and related reports:
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retained permanently
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\end_layout
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\begin_layout Itemize
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Press releases: retained permanently
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\end_layout
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\begin_layout Itemize
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Trademark and copyright applications and registration materials: retained
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permanently
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\end_layout
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\begin_layout Itemize
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Executed fiscal sponsorship agreements: retained permanently
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\end_layout
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\begin_layout Itemize
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Internal strategic documents: at least three years
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\end_layout
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\begin_layout Itemize
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Correspondence from Member Project liaisons re: Member Project matters,
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including disbursement requests: at least seven years
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\end_layout
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\begin_layout Subsection
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Correspondence
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\end_layout
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\begin_layout Itemize
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Hard copies of letters
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Except as classified above, letters received in hard copy shall be kept
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for at least one year.
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\end_layout
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\begin_layout Itemize
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E-mail correspondence in Conservancy e-mail accounts shall be archived for
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a minimum of one year, with the exception of the correspondence sent to
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the
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Except as classified above, e-mail correspondence in Conservancy e-mail
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accounts shall be archived for at least one year, with the exception of
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the correspondence sent to the
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\begin_inset Quotes eld
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\end_inset
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@ -291,7 +339,7 @@ compliance@sfconservancy.org
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\begin_inset Quotes erd
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\end_inset
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account, which shall be archived for a minimum of seven years.
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account, which shall be archived for at least seven years.
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\end_layout
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@ -303,13 +351,19 @@ Reports from Projects
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Blogs and Press Releases
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\end_layout
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\begin_layout Standard
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Conservancy should retain permanent copies of all official Conservancy blogs,
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press releases and
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\end_layout
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\begin_layout Subsection
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Contracts
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\end_layout
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\begin_layout Standard
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All contracts entered into by Conservancy should be retained for at least
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seven years from the date of filing the applicable return.
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Except as classified above, all contracts entered into by Conservancy should
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be retained for at least seven years from the date of filing the applicable
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return.
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These records include:
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\end_layout
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@ -330,21 +384,39 @@ Documented accounting procedures
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\end_layout
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\begin_layout Subsection
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Code
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Software Development Contract Deliverables
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\end_layout
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\begin_layout Standard
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All source code written by a developer in fulfillment of a contract with
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Conservancy should be archived electronically for at least three years.
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All code and supporting documentation written by a developer in fulfillment
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of a contract with Conservancy should be archived electronically for at
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least three years.
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\end_layout
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\begin_layout Section
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Storage of Project Documents
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\begin_layout Subsection
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Presentations
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\end_layout
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\begin_layout Standard
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Conservancy and PLCs
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All presentations, including slides, charts, and supporting visual aids,
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prepared for use by a Conservancy officer or staff member shall be kept
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for at least two years.
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\end_layout
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\begin_layout Subsection
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Drafts
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\end_layout
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\begin_layout Standard
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Notwithstanding the above, once the final copy of a document has been completed,
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the drafts may be recycled or deleted, unless they are documents of legal
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value.
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For documents determined to be of legal value, drafts containing comments
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shall be saved for at least two years, and drafts without comment may be
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destroyed once the final version is complete.
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\end_layout
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\begin_layout Section
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@ -352,33 +424,21 @@ Destruction of Documents
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\end_layout
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\begin_layout Standard
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Software Freedom Conservancy (
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\begin_inset Quotes eld
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\end_inset
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Conservancy reserves the right to destroy hard copies of documents by shredding
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or fire after the expiration of the applicable document retention schedule.
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Conservancy reserves the right to destroy electronic copies of documents
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by fire or other proven means to destroy such media after the expiration
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of the applicable document retention schedule.
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\end_layout
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Conservancy
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\begin_inset Quotes erd
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\end_inset
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\begin_layout Standard
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All permitted document destruction shall be halted if the organization is
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being investigated by a governmental law enforcement agency, and routine
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destruction shall not be resumed without the written approval of Conservancy's
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General Counsel or Executive Director.
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No documents are to be concealed, altered, or destroyed with the intent
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to obstruct a legal investigation or litigation.
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) has adopted a document retention and destruction policy (
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\begin_inset Quotes eld
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\end_inset
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Policy
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\begin_inset Quotes erd
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\end_inset
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) in order to define the record retention responsibilities of Conservancy
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staff, board members, and Member Project Leadership Committees (
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\begin_inset Quotes eld
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\end_inset
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PLCs
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\begin_inset Quotes erd
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\end_inset
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) for maintaining and documenting the storage and destruction of Conservancy's
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documents and records.
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\end_layout
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\end_body
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@ -2,8 +2,8 @@
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%% Do not edit unless you really know what you are doing.
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\documentclass[english]{article}
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\usepackage[T1]{fontenc}
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\usepackage[latin9]{inputenc}
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\usepackage{babel}
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\usepackage{xunicode}
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\begin{document}
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\title{Software Freedom Conservancy Document Retention Policy}
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@ -206,6 +206,6 @@ All permitted document destruction shall be halted if the organization
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is being investigated by a governmental law enforcement agency, and
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routine destruction shall not be resumed without the written approval
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of Conservancy's General Counsel or Executive Director. No documents
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will be concealed, altered, or destroyed with the intent to obstruct
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are to be concealed, altered, or destroyed with the intent to obstruct
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a legal investigation or litigation.
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\end{document}
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@ -220,7 +220,7 @@ All permitted document destruction shall be halted if the
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organization is being investigated by a governmental law
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enforcement agency, and routine destruction shall not be resumed
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without the written approval of Conservancy's General Counsel or
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Executive Director. No documents will be concealed, altered, or
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Executive Director. No documents are to be concealed, altered, or
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destroyed with the intent to obstruct a legal investigation or
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litigation.
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