[HISTORY: Adopted by the Village Board of the Village of Black Earth 5-1-1990 by Ord. No. 90-O-7 as § 20.04 of the 1990 Code. Amendments noted where applicable.]
A. 
Financial records. Village officers are empowered to destroy the following nonutility records under their jurisdiction after the completion of an audit by the Department of State Audit or an auditor licensed under Ch. 442, Wis. Stats., but not less than six years after payment or receipt of the sum involved in the applicable transaction:
(1) 
Bank statements, deposit books, slips and stubs.
(2) 
Bonds and coupons after maturity.
(3) 
Canceled checks, duplicates and check stubs.
(4) 
License and permit applications, stubs and duplicates.
(5) 
Payrolls and other time and employment records of personnel included under the Wisconsin Retirement Fund.
(6) 
Receipt forms.
(7) 
Special assessment records.
(8) 
Vouchers, requisitions, purchase orders and all other supporting documents pertaining thereto.
B. 
Utility records. Village officers are empowered to destroy the following records of municipal utilities subject to regulation by the State Public Service Commission and after an audit as provided above, but not less than two years after payment or receipt of the sum involved in the applicable transaction:
(1) 
Water stubs and receipts of current billings.
(2) 
Customers' ledgers.
(3) 
Vouchers and supporting documents pertaining to charges not included in plant accounts.
(4) 
Other utility records after seven years with the written approval of the State Public Service Commission.
C. 
Other records. Village officers are empowered to destroy the following records, but not less than seven years after the record was effective:
(1) 
Assessment rolls and related records, including Board of Review minutes.
(2) 
Contracts and papers relating thereto.
(3) 
Correspondence and communications.
(4) 
Financial reports other than annual financial reports.
(5) 
Insurance policies.
(6) 
Municipal court dockets.
(7) 
Oaths of office.
(8) 
Reports of boards, commissions, committees and officials duplicated in the official Village Board minutes.
(9) 
Resolution and petitions.
(10) 
Voter record cards.
D. 
Notice required. Prior to the destruction of any public record described above, at least 60 days' notice shall be given the Wisconsin State Historical Society.
E. 
Limitation. This section shall not be construed to authorize the destruction of any public record after a period less than prescribed by statute or state administration regulations.
Village records may be inspected by the public in accordance with Ch. 19, Subch. II, Wis. Stats., and statutes or laws referenced therein. The Village Board shall from time to time establish fees to be charged requesters for the direct costs of reproduction of records as provided in § 19.35(3), Wis. Stats.