Section 1085-6 - Microfilm Record GuidelinesThe following sets forth conditions under which microfilm (including microfiche) reproduction of general books of account will be considered books and records within the meaning of Section 1085 of the Code. General books of account include employee compensation records, books, journals, voucher registers, ledgers, and supporting records of detail.
(a) Employers shall set forth in writing the procedures governing the establishment of a microfilm system, and the individuals who are responsible for maintaining and operating the microfilm system with appropriate authorization from the Board of Directors, general partner(s), or owner, whichever is applicable.(b) The microfilm system shall be complete and shall be used consistently in the regularly conducted activity of the business.(c) Employers shall establish procedures with appropriate documentation so the original document can be followed through the micrographic system.(d) Employers shall establish internal procedures for inspection and quality assurance.(e) Employers shall be responsible for the effective identification, processing, storage, and preservation of microfilm, making it readily available for at least four calendar years after the period to which the records relate for periods for which a return was filed with the department or eight calendar years for periods in which no return was filed with the department.(f) Employers shall keep a record of where, when, by whom, and on what equipment the microfilm was produced.(g) When displayed on a microfilm reader (viewer) or reproduced on paper, the material must exhibit a high degree of legibility and readability. For this purpose, legibility is defined as the quality of a letter or numeral that enables the observer to identify it positively and quickly to the exclusion of all other letters or numerals. Readability is defined as the quality of a group of letters or numerals being recognizable as words or complete numbers.(h) A detailed index of all microfilmed data shall be maintained and arranged in a manner that permits the immediate location of any particular record.(i) The employer shall make available upon the Department's request a reader/printer in good working order at the examination site for reading, locating, and reproducing any record maintained on microfilm.Cal. Code Regs. Tit. 22, § 1085-6
1. New section filed 8-4-92; operative 9-3-92 (Register 92, No. 32). Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 1085, Unemployment Insurance Code.
1. New section filed 8-4-92; operative 9-3-92 (Register 92, No. 32).