45 Neb. Admin. Code, ch. 4, § 005
Except as provided in Subsections 003.02 and 003.03 of this Rule, a bank must keep records for the time period provided below, which commences on the first of January following the creation of said record.
RECORD | TIME PERIOD |
Advices of deposits | 1 year |
Advices from correspondents (due from banks) | 1 year |
Bank Call Reports | 7 years |
Bank examination reports | 10 years |
Bank statements (due from banks) | 3 years |
Bond ledger | 7 years |
Cancelled checks for truncated checking accounts - original may be imaged immediately. | 6 years |
Cash item records | 3 years |
Cashier's checks | 5 years |
Certified check register | 7 years |
Collection receipts | 1 year |
Collection register | 3 years |
Credit files (after credit is extinguished) | 3 years |
Correspondence, general | 1 year |
Coupon cash letters, outgoing | 1 year |
Customers' deposit ledgers | 7 years |
Daily Statement | 10 years |
Debit and credit tickets | 7 years |
Departmental or teller's proof sheets | 1 year |
Drafts | 7 years |
Draft register | 7 years |
Dividend checks | 5 years |
Dividend check register | 7 years |
Expense checks | 5 years |
Expense check register | 7 years |
Financial Institution Bonds (after expiration of bond) | 7 years |
General ledger | 10 years |
General journal | 10 years |
General ledger tickets | 10 years |
Income and expense records | 7 years |
Incoming cash letter | 10 years |
Incoming registered mail log | 1 year |
Insurance records (after expiration of policy) | 7 years |
Liability ledger | 7 years |
Minutes of any committee, unless the minutes are incorporated or attached to minutes of appointing authority | 10 years |
Negotiable collateral record | 7 years |
Night depository agreements | 7 years |
Night depository daily records | 1 year |
Note or discount ledger | 7 years |
Outgoing cash letter | 7 years |
Outgoing registered mail log | 1 year |
Personnel records (After termination of employment and pension rights) | 10 years |
Paid certificates of deposits | 7 years |
Proof tapes | 7 years |
Proxies | 1 year |
Reconcilements (due to banks) | 3 years |
Reconcilements register (due from banks) | 3 years |
Registered mail return receipt cards | 1 year |
Reserve computations, daily | 3 years |
Safe deposit contracts (after termination of contract) | 7 years |
Safe deposit entry records (after termination of contract) | 7 years |
Safe keeping records and receipts | 7 years |
Signature cards (after closing of account) | 7 years |
Stop payment orders | 3 years |
Tax records | 7 years |
Tellers' cash books | 1 year |
Tellers' tickets | 1 year |
Traveler's checks, records of close | 1 year |
Travelers' checks register | 1 year |
45 Neb. Admin. Code, ch. 4, § 005