DOT 49 CFR PART 379-2010 PRESERVATION OF RECORDS.pdf

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1、144 49 CFR Ch. III (10110 Edition) Pt. 379 (b) When a carrier which participates in a transportation movement, but did not collect the transporation charges, finds that an overpayment has been made, that carrier shall immediately notify the collecting carrier. When the collecting carrier (when singl

2、e or joint line haul) discovers or is notified by such a participating carrier that an overcharge, duplicate payment, or overcollection exists for any tranportation charge which has not been the subject of a claim, the carrier shall create a file as if a claim had been submitted and shall record in

3、the file the date it discovered or was noti-fied of the overpayment. The carrier that collected the charges shall then refund the amount of the overpayment to the person who paid the transpor-tation charges or to the person that made duplicate payment within 30 days from the date of such discovery o

4、r noti-fication. 43 FR 41040, Sept. 14, 1978, as amended at 44 FR 66832, Nov. 21, 1979 PART 379PRESERVATION OF RECORDS Sec. 379.1 Applicability. 379.3 Records required to be retained. 379.5 Protection and storage of records. 379.7 Preservation of records. 379.9 Companies going out of business. 379.1

5、1 Waiver of requirements of the regula-tions in this part. 379.13 Disposition and retention of records. APPENDIX A TO PART 379SCHEDULE OF RECORDS AND PERIODS OF RETENTION AUTHORITY: 49 U.S.C. 13301, 14122 and 14123; and 49 CFR 1.73. SOURCE: 62 FR 32044, June 12, 1997, unless otherwise noted. EDITORI

6、AL NOTE: Nomenclature changes to part 379 appear at 66 FR 49871, Oct. 1, 2001. 379.1 Applicability. (a) The preservation of record rules contained in this part shall apply to the following: (1) Motor carriers and brokers; (2) Water carriers; and (3) Household goods freight for-warders. (b) This part

7、 applies also to the pres-ervation of accounts, records and memoranda of traffic associations, weighing and inspection bureaus, and other joint activities maintained by or on behalf of companies listed in para-graph (a) of this section. 379.3 Records required to be re-tained. Companies subject to th

8、is part shall retain records for the minimum reten-tion periods provided in appendix A to this part. After the required retention periods, the records may be destroyed at the discretion of each companys management. It shall be the obligation of the subject company to maintain records that adequately

9、 support finan-cial and operational data required by the Secretary. The company may re-quest a ruling from the Secretary on the retention of any record. The provi-sions of this part shall not be con-strued as excusing compliance with the lawful requirements of any other gov-ernmental body prescribin

10、g longer re-tention periods for any category of records. 379.5 Protection and storage of records. (a) The company shall protect records subject to this part from fires, floods, and other hazards, and safe-guard the records from unnecessary ex-posure to deterioration from excessive humidity, dryness,

11、 or lack of ventila-tion. (b) The company shall notify the Sec-retary if prescribed records are sub-stantially destroyed or damaged before the term of the prescribed retention pe-riods. 379.7 Preservation of records. (a) All records may be preserved by any technology that is immune to al-teration, m

12、odification, or erasure of the underlying data and will enable production of an accurate and unaltered paper copy. (b) Records not originally preserved on hard copy shall be accompanied by a statement executed by a person having personal knowledge of the facts indi-cating the type of data included w

13、ithin the records. One comprehensive state-ment may be executed in lieu of indi-vidual statements for multiple records if the type of data included in the mul-tiple records is common to all such VerDate Mar2010 08:20 Dec 16, 2010 Jkt 220216 PO 00000 Frm 00154 Fmt 8010 Sfmt 8010 Y:SGML220216.XXX 2202

14、16jdjones on DSK8KYBLC1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-145 Federal Motor Carrier Safety Administration, DOT Pt. 379, App. A records. The records shall be indexed and retained in such a manner as will render them readily a

15、ccessible. The company shall have facilities available to locate, identify and produce legible paper copies of the records. (c) Any significant characteristic, feature or other attribute that a par-ticular medium will not preserve shall be clearly indicated at the beginning of the applicable records

16、 as appropriate. (d) The printed side of forms, such as instructions, need not be preserved for each record as long as the printed mat-ter is common to all such forms and an identified specimen of the form is maintained on the medium for ref-erence. 379.9 Companies going out of busi-ness. The record

17、s referred to in the regula-tions in this part may be destroyed after business is discontinued and the company is completely liquidated. The records may not be destroyed until dis-solution is final and all pending trans-actions and claims are completed. When a company is merged with an-other company

18、 under jurisdiction of the Secretary, the successor company shall preserve records of the merged company in accordance with the regu-lations in this part. 379.11 Waiver of requirements of the regulations in this part. A waiver from any provision of the regulations in this part may be made by the Sec

19、retary upon his/her own ini-tiative or upon submission of a written request by the company. Each request for waiver shall demonstrate that un-usual circumstances warrant a depar-ture from prescribed retention periods, procedures, or techniques, or that com-pliance with such prescribed require-ments

20、would impose an unreasonable burden on the company. 379.13 Disposition and retention of records. The schedule in appendix A to this part shows periods that designated records shall be preserved. The descrip-tions specified under the various gen-eral headings are for convenient ref-erence and identif

21、ication, and are in-tended to apply to the items named re-gardless of what the records are called in individual companies and regardless of the record media. The retention pe-riods represent the prescribed number of years from the date of the document and not calendar years. Records not listed in ap

22、pendix A to this part shall be retained as determined by the man-agement of each company. APPENDIX A TO PART 379SCHEDULE OF RECORDS AND PERIODS OF RETENTION Item and category of records Retention period A. Corporate and General 1. Incorporation and reorganization: (a) Charter or certificate of incor

23、poration and amendments Note A. (b) Legal documents related to mergers, consolidations, reorganization, receiverships and similar actions which affect the identity or organiza-tion of the company.Note A. 2. Minutes of Directors, Executive Committees, Stockholders and other corporate meetings.Note A.

24、 3. Titles, franchises and authorities: (a) Certificates of public convenience and necessity issued by regulating bodies.Until expiration or cancellation. (b) Operating authorizations and exemptions to operate . Until expiration or cancellation. (c) Copies of formal orders of regulatory bodies serve

25、d upon the com-pany.Note A. (d) Deeds, charters, and other title papers . Until disposition of property. (e) Patents and patent records . Note A. 4. Annual reports or statements to stockholders 3 years. 5. Contracts and agreements: (a) Service contracts, such as for operational management, accountin

26、g, financial or legal services, and agreements with agents.Until expiration or termination plus 3 years. (b) Contracts and other agreements relating to the construction, acquisi-tion or sale of real property and equipment except as otherwise pro-vided in (a) above.Until expiration or termination plu

27、s 3 years. (c) Contracts for the purchase or sale of material and supplies except as provided in (a) above.Until expiration. VerDate Mar2010 08:20 Dec 16, 2010 Jkt 220216 PO 00000 Frm 00155 Fmt 8010 Sfmt 8002 Y:SGML220216.XXX 220216jdjones on DSK8KYBLC1PROD with CFRProvided by IHSNot for ResaleNo re

28、production or networking permitted without license from IHS-,-,-146 49 CFR Ch. III (10110 Edition) Pt. 379, App. A Item and category of records Retention period (d) Shipping contracts for transportation or caretakers of freight . Until expiration. (e) Contracts with employees and employee bargaining

29、 groups . Until expiration. (f) Contracts, leases and agreements, not specifically provided for in this section.Until expiration or termination plus 1 year. 6. Accountants auditors, and inspectors reports: (a) Certifications and reports of examinations and audits conducted by public accountants.3 ye

30、ars. (b) Reports of examinations and audits conducted by internal auditors, time inspectors, and others.3 years. 7. Other Note A. B. Treasury 1. Capital stock records: (a) Capital stock ledger . Note A. (b) Capital stock certificates, records of or stubs of . Note A. (c) Stock transfer register . No

31、te A. 2. Long-term debt records: (a) Bond indentures, underwritings, mortgages, and other long-term credit agreements.Until redemption plus 3 years. (b) Registered bonds and debenture ledgers . Until redemption plus 3 years. (c) Stubs or similar records of bonds or other long-term debt issued . Note

32、 A. 3. Authorizations from regulatory bodies for issuance of securities including appli-cations, reports, and supporting papers.Note A. 4. Records of securities owned, in treasury, or held by custodians, detailed ledg-ers and journals, or their equivalent.Until the securities are sold, redeemed or o

33、therwise disposed of. 5. Other Note A. C. Financial and Accounting 1. Ledgers: (a) General and subsidiary ledgers with indexes . Until discontinuance of use plus 3 years. (b) Balance sheets and trial balance sheets of general and subsidiary ledgers.3 years. 2. Journals: (a) General journals Until di

34、scontinuance of use plus 3 years. (b) Subsidiary journals and any supporting data, except as otherwise provided for, necessary to explain journal entries.3 years. 3. Cash books: (a) General cash books Until discontinuance of use plus 3 years. (b) Subsidiary cash books 3 years. 4. Vouchers: (a) Vouch

35、er registers, indexes, or equivalent . 3 years. (b) Paid and canceled vouchers, expenditure authorizations, detailed dis-tribution sheets and other supporting data including original bills and invoices, if not provided for elsewhere.3 years. (c) Paid drafts, paid checks, and receipts for cash paid o

36、ut 3 years. 5. Accounts receivable: (a) Record or register of accounts receivable, indexes thereto, and sum-maries of distribution.3 years after settlement. (b) Bills issued for collection and supporting data 3 years after settlement. (c) Authorization for writing off receivables 1 year. (d) Reports

37、 and statements showing age and status of receivables . 1 year. 6. Records of accounting codes and instructions . 3 years after discontinuance. 7. Other Note A. D. Property and Equipment Note.All accounts, records, and memoranda necessary for making a complete analysis of the cost or value of proper

38、ty shall be retained for the periods shown. If any of the records elsewhere provided for in this schedule are of this character, they shall be retained for the periods shown below, regardless of any lesser retention period assigned. 1. Property records: (a) Records which maintain complete informatio

39、n on cost or other value of all real and personal property or equipment.3 years after disposition of property. (b) Records of additions and betterments made to property and equip-ment.3 years after disposition of property. (c) Records pertaining to retirements and replacements of property and equipm

40、ent.3 years after disposition of property. (d) Records pertaining to depreciation . 3 years after disposition of property. (e) Records of equipment number changes . 3 years after disposition of property. (f) Records of motor and engine changes 3 years after disposition of property. (g) Records of eq

41、uipment lightweighed and stenciled . Only current or latest records. 2. Engineering records of property changes actually made . 3 years after disposition of property. 3. Other Note A. E. Personnel and Payroll 1. Personnel and payroll records 1 year. F. Insurance and Claims 1. Insurance records: VerD

42、ate Mar2010 08:20 Dec 16, 2010 Jkt 220216 PO 00000 Frm 00156 Fmt 8010 Sfmt 8002 Y:SGML220216.XXX 220216jdjones on DSK8KYBLC1PROD with CFRProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-147 Federal Motor Carrier Safety Administration, DOT Pt. 379, App

43、. A Item and category of records Retention period (a) Schedules of insurance against fire, storms, and other hazards and records of premium payments.Until expiration plus 1 year. (b) Records of losses and recoveries from insurance companies and supporting papers.1 year after settlement. (c) Insuranc

44、e policies Until expiration of coverage plus 1 year. 2. Claims records: (a) Claim registers, card or book indexes, and other records which record personal injury, fire and other claims against the company, to-gether with all supporting data.1 year after settlement. (b) Claims registers, card or book

45、 indexes, and other records which record overcharges, damages, and other claims filed by the company against others, together with all supporting data.1 year after settlement. (c) Records giving the details of authorities issued to agents, carriers, and others for participation in freight claims.3 y

46、ears. (d) Reports, statements and other data pertaining to personal injuries or damage to property when not necessary to support claims or vouchers.3 years. (e) Reports, statements, tracers, and other data pertaining to unclaimed, over, short, damaged, and refused freight, when not necessary to sup-

47、port claims or vouchers.1 year. (f) Authorities for disposal of unclaimed, damaged, and refused freight . 3 years. 3. Other Note A. G. Taxes 1. Taxes. Note A. H. Purchases and Stores 1. Purchases and stores. Note A. I. Shipping and Agency Documents 1. Bills of lading and releases: (a) Consignors shi

48、pping orders, consignors shipping tickets, and copies of bills of lading, freight bills from other carriers and other similar docu-ments furnished the carrier for movement of freight.1 year. (b) Shippers order-to-notify bills of lading taken up and canceled 1 year. 2. Freight waybills: (a) Local way

49、bills 1 year. (b) Interline waybills received from and made to other carriers . 1 year. (c) Company freight waybills . 1 year. (d) Express waybills 1 year. 3. Freight bills and settlements: (a) Paid copy of freight bill retained to support receipt of freight charges: (1) Bus express freight bills provided no claim has been filed 1 year. (2) All other freight bills 1 year. (b) Paid copy of freight bill retained to support payment of freight charges to other carriers: (1) B