Any business activity involves the movement of documents of very heterogeneous significance, which are created within the enterprise itself or obtained from interrelated counterparties. Document flow goes through several stages. Creating a primary document or receiving it from the outside occurs at the first stage of the workflow. At the second stage, the document is accepted for accounting and checked. On the third - the processing of used documents and their transfer to the archive is performed. The shelf life of accounting documents is different.
The list of accounting and other documents intended for storage in the archive provides for twelve main sections. The first section includes papers that have administrative, controlling, and organizational functions that provide the legal basis for conducting a full cycle of document management and storage of documentation by all business entities. The shelf life of the accounting documents included in the first section is five years.
Sections two through four include planning, financing, pricing, lending, accounting, and reporting documents.
Various documents and reports on the implementation of economic, technical, scientific and cultural relations are included in section five.
Information documents on the maintenance of various activities of business entities and other organizations contains section six.
Rationing, tariffs, remuneration of labor and its protection - these papers make up section seven.
The eighth section of the list includes personnel documents relating to the admission, dismissals and other movements of workers. Documents on the awards received are also stored here.
Section number nine consists of papers relating to the material and technical support of the organization's activities and storage of valuables.
The tenth section of the list contains documents reflecting administrative and economic measures to manage the enterprise, contributing to strict compliance with internal regulations, internal communication services, and transport services.
In the eleventh section are all social documents providing for measures on social insurance, housing and domestic issues.
The twelfth section of the list includes papers on the activities of public trade union organizations and other public associations.
On the basis of the Federal Law of the Russian Federation No. 129, the storage periods for accounting documents (invoices, contracts, acts and other primary documentation, accounting registers and tax reporting) are set for five years. At the same time, during this period, the company stores in the archive (its own or state) the working chart of accounts, accounting policies, as well as automated accounting programs used in data processing. Shelf life of cash documents is also 5 years.
Personnel records and payroll books are kept for a very long time. 75 years - the period of storage of accounting documents related to orders, payroll and other income, which determines the size of the accrued average salary, work experience for obtaining state pension benefits. Inquiries and protocols, conclusions of commissions, reports on severe and especially harmful working conditions, on injuries at work, on accidents and industrial accidents are stored for the same time. The same amount of time does not get rid of insurance contracts, on which the insured event occurred and insurance payments are provided.
Five years kept accounting financial documents. Moreover, the countdown of this period begins only at the end of their validity. These are business contracts, property insurance contracts, audit services contracts, and others. The same amount from the moment of dismissal of the employee is stored contracts with financially responsible persons, books of purchases and sales, etc.
The law establishes the procedure for submitting accounting financial documents to the archive. It also provides for an administrative fine for officials who are responsible for the proper implementation of this paragraph of the law on ensuring the storage periods of financial and other business documentation. The administrative fine for violation of this order in accordance with paragraph 11 of Article 15 of the Administrative Code of the Russian Federation is a maximum of three thousand rubles. The shelf life of accounting documents is controlled by tax authorities and government agencies.
Archives for storing accounting and other documentation are equipped in special isolated rooms and are kept in metal safes or fireproof cabinets, allowing them to ensure their integrity and complete safety for a long time.