4.60 Payroll Records: Access, Preservation, Period of Retention

All primary records of governmental entities which relate to the identification of employees to whom wages have been paid and which form the basis to establish the amount of compensation reported for Social Security purposes are subject to the following controls, as a condition of the coverage agreement:

1. Accessible for Inspection

2. Preservation

3. Period of Retention

4. Specific Records Under These Regulations