Filing records after Q3/4 audit

After the audit for Q3/Q4 I bind up all of the records for the year and label them with the date that they are to be destroyed. I wrap paper around the file folders and use heavy duty tape to bind everything together into a single pack. If somebody needs to get into the old records all they have to do is slice through the tape, otherwise the pack sits in the back of one of the filing drawers taking up minimal space, and anybody who happens to serve after I do will know exactly what to destroy and when.

Ours are in boxes in the filing cabinet. Manual boxes just fit. Each months records are stapled to make a set and stacked in the box. When the audit is finished the current "old" records replace the appropriate old box in the cabinet. The box is relabeled to the new date and the old records destroyed.