Utilities (Billing and Collection)
UTILITIES (Billing and Collection) RECORDS RETENTION SCHEDULE
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|---|---|---|
| Description of Record | Retention Period | Legal Authorization /Rationale |
| S-1. Application for Service. Customer requests for service, including name, address, phone, services, and signatures. | Retain 3 years after service is discontinued but may want to keep in electronic format longer in case customer returns to service. | Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years. |
| S-2. Audit Reports. Independent audit of financial records. | Permanent record. | Recommended by comptroller in Internal Control and Compliance Manual for Tennessee Municipalities. |
| S-3. Billing Adjustment Reports. Customer names and adjustment information. | Retain 3 years. | Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years. |
| S-4. Billing Stubs. Collection stubs of accounts paid. | Retain 3 years. | Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years. |
| S-5. Billing Register. Listing of monthly customer billings (account number, amount, etc.). | Retain 7 years. If record kept in electronic format, the paper copy may be destroyed after audit. | Keep to help resolve billing disputes with customers. |
| S-6. Collection Agency Reports. Listing of accounts turned over for collection and how resolved. | Retain 7 years. | Keep to help resolve billing disputes with customers. |
| S-7. Complaints by Customers. Records of meter rechecks, billing inquiries, service problems, etc. | Retain 5 years. | Keep in case of litigation. |
| S-8. Deposits from Customers. Customer name, date, services, amount of deposit. | Retain 3 years after service is discontinued and deposit applied or refunded. | Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years. |
| S-9. Disconnection Notices. Notice to discontinue service after non-payment of bill. | Retain 3 years. | Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years. |
| S-10. General Ledger. Financial information of utility. (Also see F-14 and F-21.) | Permanent record. If maintained in electronic format may destroy paper record after 7 years. NOTE: The Tennessee State Library and Archives does not favor keeping permanent records in electronic format. | Recommended by comptroller in Internal Control and Compliance Manual for Tennessee Municipalities. |
| S-11. Meter Reading Records. Meter sheets or printouts from hand-held devices. | Retain 3 years. | Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years. |
| S-12. Meter Records. Size, type, meter number, dates service began and ended, serial number. | Retain 1 year after meter is retired and disposed of. | Keep to aid in settling billing disputes involving the accuracy of the meter. |
| S-13. Meter Tests/Repairs. Record of any meter testing and any repairs. | Retain 1 year after meter is retired and disposed of. | Keep to aid in settling billing disputes involving the accuracy of the meter. |
| S-14. Rate Schedules. Listing of rates for utility services. | Permanent record. | Keep for historical purposes. |
| S-15. Tap Records. Including when tap installed, size, location. | Permanent record. | Keep for historical purposes. |
| S-16. Work Orders for Customer Service. Detail of meter number, installation date, readings, etc. | Retain 3 years. | Keep in case of billing errors. Tennessee courts have allowed utilities to back bill customers 3 years. |