Education Act Mun. FOIPPA Permanent Active - hard archival
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1 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY ADM - Administration ACTS AND REGULATIONS Superceded/shred/delete Director's Office Operational Need ADMINISTRATION - GENERAL Current + 1 yr./shred/delete Director's Office Operational Need ASSOCIATIONS AND ORGANIZATIONS Current + 1 yr./shred/delete Senior Admin. Operational Need BOARD AGENDAS Permanent/electronic archival Director's Office BOARD MINUTES Permanent/hard and electronic archival Director's Office Mun. FOIPPA BOARD ORGANIZATION CHART Superceded/electronic archival/delete Director's Office BOARD REPORTS Current + 1 yr./electronic archival/delete Director's Office Mun. FOIPPA Permanent Active - hard archival BY-LAWS Inactive (Repealed/Rescinded) - electronic archival/delete Director's Office Corporation Tax Act CLAIMS/LITIGATION Resolution of Claim + 6 yrs./shred/delete Director's Office Limitations Act Mun. FOIPPA COMMITTEES AND MEETINGS Disbandment + 1 yr./ electronic archival/delete Director's Office Operational Need CONFERENCES, WORKSHOPS AND SEMINARS Current + 1 yr./shred/delete Originating Dept. Operational Need CONTRACTS AND AGREEMENTS (simple) Expiry of Contract + 6 yrs./shred/delete Senior Admin. Limitations Act CONTRACTS AND AGREEMENTS (under seal) Permanent/electronic archive Limitations Act Labour Relations Act Construction Lien Act Professional Engineers Act DEEDS Disposal of Property/shred/delete Finance Operational Need DISTRICT SCHOOL COUNCIL Superseded/shred/delete Director's Office EDUCATION GUIDELINES Superseded/shred/delete Director's Office ELECTION OF CHAIR/VICE-CHAIR/PAST CHAIR RESULTS On motion of Board/shred Director's Office ELECTIONS Current + 4 yrs./shred/delete Director's Office EXECUTIVE COUNCIL Permanent/ electronic archival Director's Office FIRE/EMERGENCY PLAN Superceded/shred/delete Senior Admin. Ontario Fire Code FORMS MANAGEMENT/ ADMINISTRATION Superceded/shred/delete Director's Office Operational Need FREEDOM OF INFORMATION Resolution + 1 yr./shred/delete Director's Office Mun. FOIPPA GENERAL NUMBERED MEMORANDA Permanent/electronic archival Director's Office Operational Need INTERGOVERNMENTAL RELATIONS Current + 1 yr./shred/delete Senior Admin. Operational Need MINISTRY OF EDUCATION AUDITS Current + 6 yrs./shred/delete Originating Department MINISTRYOF EDUCATION GUIDELINES Superceded/shred/delete Operational Need Operational Need POLICIES AND PROCEDURES Permanent/electronic archival Director's Office RECORDS MANAGEMENT Superseded/shred/delete Director's Office Operational Need RESEARCH Research Completion + 5 yrs./shred/delete Director's Office Operational Need W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 1 of 26
2 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY SCHOOL ORGANIZATION/ PROFILES Superceded/electronic archival/delete Senior Administration Operational Need SCHOOLS AND SCHOOL BOARDS Current + 4 yrs./shred/delete Senior Admin. Operational Need STAFF MEETINGS Current + 1 yr./shred/delete Senior Admin. Operational Need STATUTORY TRUSTEE COMMITTEES Permanent/electronic archival Director's Office Corporation Tax Act W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 2 of 26
3 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY COMM - Communications ADVERTISING Current + 1 yr./electronic archival/delete Director's Office Operational Need AWARDS AND RECOGNITION Superseded/electronic archival/delete Director's Office Operational Need COMMUNICATIONS - GENERAL Current + 1 yr./shred/delete Director's Office Operational Need COMPLAINTS AND COMMENDATIONS Current + 5 yrs./electronic archival/delete Director's Office Operational Need MEDIA RELEASES/NEWS RELEASES Current + 3 yrs./electronic archival/delete Director's Office Operational Need MEMORABILIA Permanent Director's Office Operational Need PHOTOGRAPHS - BUILDING Permanent/electronic archival Director's Office Operational Need PHOTOGRAPHS - STUDENTS Current + 5 yrs./shred Director's Office Operational Need PUBLICATIONS (IN-HOUSE) Superseded/hard archival/shred Director's Office Operational Need SPEECHES Current + 3 yrs./electronic archival/delete Director's Office Operational Need W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 3 of 26
4 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY PRO - PROGRAM COMMUNITY EDUCATION LIAISON Superseded/archive/shred/delete Program Operational Need COMPUTER EDUCATION Superseded/shred/delete Program Operational Need CURRICULUM GUIDELINES Permanent/hard/electronic archival Program Copyright Act CURRICULUM IMPLEMENTATION Superseded/hard/electronic archival/shred/delete Program CURRICULUM PLANNING AND PROPOSALS Program Approval + 4 yrs./archive/shred/delete Program CURRICULUM REVIEWS Superseded/archive/shred/delete Program EXTRACURRICULAR AND CO-CURRICULAR ACTIVITIES Superseded/archive/shred/delete Program IN-SCHOOL PROGRAMS - Non-Curriculum Superseded/archive/shred/delete Program LIBRARY SERVICES Superseded + 1 yr./shred/delete Program NIGHT SCHOOL Current + 5 yrs./shred /delete Alt. Ed. Mun. FOIPPA OUTLINES AND COURSES OF STUDY Superseded/shred/delete Program RESEARCH - PROGRAM-RELATED Research Completion + 5 yrs./shred/delete Program Operational Need SECOND LANGUAGE PROGRAMS Current + 1 yr./shred/delete Program Operational Need SUMMER SCHOOL PROGRAM Current + 5 yrs./shred/delete Alt. Ed. VOCATIONAL COUNSELLING MATERIALS Superseded/shred/delete Program Operational Need VOLUNTEER PROGRAMS Superseded/shred/delete Program Mun. FOIPPA W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 4 of 26
5 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY FAC - Facilities/Building Maintenance/Operations ACCOMMODATIONS PLANNING Current + 4 yrs./shred/delete Facilities Operational Need BUILDING AND SITE APPROVALS Life of Facility + 6 yrs./archive/shred/delete Facilities Limitations Act Building Code CAPITAL BUILDING PROJECTS Project Completion + 6 yrs./archive/shred/delete Facilities Limitations Act CARETAKERS DAILY LOG Life of Facility + 6 yrs./shred/delete Facilities Building Code OH&S Act Environmental Protection Act DAYCARE PROGRAMS AND CENTRES Superseded/shred/delete Facilities DRAWINGS AND MAPS Life of Facility+ 6 yrs./archive/shred/delete Facilities Building Code ENVIRONMENTAL MATTERS Permanent Facilities OH&S Act Environmental Protection Act FIRE DRILLS Current + 1 yr./shred/delete Facilities Fire Code FOOD SERVICES Superseded/shred/delete Facilities Operational Need INSPECTIONS Life of Facility + 6 yrs./shred/delete Facilities Building Code OH&S Act Environmental Protection Act Elevating Devices Act MAINTENANCE Current + 5 yrs./shred/delete Facilities Elevating Devices Act MUNICIPAL BY-LAWS AND OFFICIAL PLANS Superseded/shred/delete Facilities Operational Need MUNICIPAL PLANNING AND DEVELOPMENT Current + 5 yrs./shred/delete Facilities Operational Need OPERATIONAL EQUIPMENT Life of Equipment + 6 yrs./shred/delete Facilities Limitations Act OPERATIONS Current + 5 yrs./shred/delete Facilities Operational Need PERMANENT IMPROVEMENTS, Permanent Facilities Limitations Act SALE Life of Facility + 6 yrs./shred/delete Facilities Expropriations Act PROPERTY DAMAGE REPORTS Current + 6 yrs./shred/delete Facilities Negligence Act SCHOOL AND CLASSROOM EQUIPMENT Disposal of Equipment + 6 yrs./shred/delete Facilities Limitations Act SECURITY Superseded/shred/delete Facilities Mun. FOIPPA SITE SURVEYS Facility Closure + 6 yrs./shred/delete Facilities Limitations Act SPECIFICATIONS Life of Facility + 6 yrs./shred/delete Facilities Limitations Act Building Code SUBSTANCE CONTROL Permanent Facilities OH&S Act TELECOMMUNICATIONS SYSTEMS Disposal of Equipment + 6 yrs./shred/delete Facilities Limitations Act VEHICLES/FLEET MANAGEMENT Disposal of Vehicle + 2 yrs./shred/delete Facilities Highway Traffic Act Limitations Act WORK ORDERS Current + 5 yrs./shred/delete Facilities Operational Need W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 5 of 26
6 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY FIN - Finance ACCOUNTS PAYABLE & RECEIVABLE Current + 6 yrs./shred/delete Accounting AUDITS AND ACCOUNT RECONCILIATION Current + 6 yrs./shred/delete Accounting BANKING AND CHEQUES Current + 6 yrs./shred/delete Accounting BUDGETS Current + 6 yrs./electronic archive (EFIS)/delete Accounting CAPITAL ASSETS Termination + 6 yrs./archive/delete Accounting CAPITAL PROJECTS FINANCING (incl. Debentures and Bonds) Redemption of Issue + 6 yrs./archive/delete Accounting CONTRACT RELEASES Current + 6 yrs./shred/delete Purchasing Corporations Tax Act ENROLMENT STATISTICS (incl. actual counts and projections) Current + 10 yrs./shred/delete s. 8(1)(8) FINANCIAL STATEMENTS, WORKING PAPERS AND GENERAL LEDGERS Permanent/electronic archive (EFIS) Accounting FORECASTS AND FINANCIAL REPORTS Current + 6 yrs./electronic archive (EFIS)/delete Accounting GRANTS AND SUBSIDIES Expiry of Grant + 6 yrs./shred/delete Accounting Canada Labour Code Canada Pension Plan Employment Insurance Act Corporation Tax Act Evidence Act Excise Tax Act Canada Labour Code Canada Pension Plan Employment Insurance Act Corporation Tax Act Canada Labour Code Canada Pension Plan Employment Insurance Act Corporations Tax Act W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 6 of 26
7 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY HST REBATE - REQUEST FOR Current + 6 yrs./shred/delete Accounting INSURANCE Permanent/electronic archive Finance Limitations Act Insurance Act Highway Traffic Act Mun. FOIPPA INTERNATIONAL STUDENTS Contract Termination/shred/delete Finance Operational Need INVESTMENTS Account Closure + 6 yrs./shred/delete Accounting Canada Labour Code Canada Pension Plan Employment Insurance Act Corporations Tax Act LEASES Period of Lease + 6 yrs./shred/delete Accounting Limitations Act LEVIES AND TAXATION Current + 6 yrs./shred/delete Accounting Canada Labour Code Canada Pension Plan Employment Insurance Act Corporations Tax Act MINISTRY STATISTICAL REPORTS Permanent/electronic archive Finance s. 8(1)(8) OCTOBER BOARD REPORTS Current + 10 yrs./shred Finance PAYROLL: T4, TD1, T2200, Pension & Salary Payment Verification Records Permanent/electronic archive Payroll Canada Labour Code Canada Pension Plan Employment Insurance Act Corporations Tax Act Employment Standards Act Pension Benefits Act Workplace Safety & Insurance Act Industrial Standards Act OMERS Guidelines Evidence Act W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 7 of 26
8 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY All Other Payroll Records Current + 6 yrs./shred/delete Payroll PURCHASE ORDERS Current + 6 yrs./shred/delete Purchasing SCHOLARSHIPS AND BEQUESTS Permanent/electronic archive Accounting Canada Labour Code Canada Pension Plan Employment Insurance Act Corporations Tax Act Employment Standards Act Pension Benefits Act Workplace Safety & Insurance Act Industrial Standards Act OMERS Guidelines Evidence Act SCHOOL GENERATED FUNDS Current + 6 yrs./shred/delete Accounting Canada Labour Code Canada Pension Plan Employment Insurance Act Corporations Tax Act SIGNING OFFICERS Superseded/shred/delete Accounting Operational Need STRATEGIC PLANNING incl. student demographics Superseded/archive/shred/delete Finance Operational Need SUBSIDIARY LEDGERS REGISTERS AND JOURNALS Current + 6 yrs./shred/delete Accounting Canada Labour Code Canada Pension Plan Employment Insurance Act Corporations Tax Act TENDERS AND QUOTATIONS Current + 6 yrs./shred/delete Purchasing W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 8 of 26
9 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY ATTENDANCE ADMINISTRATION - EMPLOYEES Retirement + 7 yrs./shred/delete Human Resources BENEFITS ADMINISTRATION (including life Employment Standards Act Mun. FOIPPA Canada Labour Code insurance, dental & medical plans) Retirement + 7 yrs./shred/delete Human Resources Operational Need Employment Standards Act, Labour COLLECTIVE AGREEMENTS Permanent Human Resources Relations Act CRIMINAL RECORD CHECK & OFFENCE DECLARATIONS Current (superseded/shred) + Retirement + 7 yrs./shred/delete HUM - Human Resources Human Resources Collection of Personal Information -, Reg. 521/01 Mun. FOIPPA DOMESTIC VIOLENCE SAFETY PLAN 10 yrs. Supervisor Occupational Health & Safety Act EQi/EQ360 REPORTS electronic 1 yr./shred Human Resources Operational Need EMPLOYEE RECORDS (GENERAL) (i.e. correspondence, certificates, qualifications) Retirement + 7 yrs./shred Human Resources EMPLOYMENT CONTRACTS (individual) Retirement + 7 yrs./shred Human Resources GRIEVANCES Permanent/electronic archive Human Resources HARASSMENT/DISCRIMINATION RECORDS (including Workplace Conflict & Discipline) Retirement + 7 yrs./shred/delete Human Resources HEALTH & SAFETY ADMINISTRATION Permanent/electronic archive Human Resources Employment Standards Act Mun. FOIPPA Pension Benefits Act Industrial Standards Act Canada Labour Code Canada Pension Plan Human Rights Code Evidence Act Employment Equity Act Insurance Act Collective Agreements Labour Relations Act Mun. FOIPPA Evidence Act Collective Agreements Human Rights Code, Collective Agreements, Labour Relations Act Occupational Health & Safety Act Environmental Protection Act HEALTH AND SAFETY - MINISTRY REPORTS Permanent/electronic archive Human Resources Occupational Health & Safety Act HUMAN RESOURCES - GENERAL Current + 1 yr./shred/delete Human Resources HUMAN RESOURCES - PLANNING Current + 4 yrs./shred/delete Human Resources Operational Need JOB DESCRIPTIONS & JOB EVALUATION Termination of Job + 7 yrs./shred/delete Human Resources Employment Standards Act Industrial Standards Act Canada Labour Code Human Rights Code LABOUR CERTIFICATION Permanent Human Resources Labour Relations Act W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 9 of 26
10 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY LEAVES OF ABSENCE Retirement + 7 yrs./shred/delete Human Resources Operational Need LITIGATION INFORMATION Duration of litigation Human Resources Operational Need MEDICAL RECORDS Retirement + 7 yrs./shred/delete Human Resources MEMORANDA OF AGREEMENTS Permanent Human Resources Employment Standards Act, Labour Relations Act NEGOTIATIONS Termination of Contract + 20 yrs./shred/delete Human Resources Collective Agreements Labour Relations Act PERFORMANCE APPRAISALS Retirement + 7 yrs./shred/delete Human Resources Collective Agreements POSTINGS Current + 3 yrs./shred/delete - teaching Current + 7 yrs./shred/delete - support staff Human Resources RECRUITMENT 1 yr./shred Human Resources Mun. FOIPPA g SENIORITY LIST Superseded + 5 yrs./shred/delete Human Resources Labour Relations Act STAFF DEVELOPMENT, EDUCATION AND TRAINING Superseded Human Resources STAFF PROJECTIONS AND ASSIGNMENTS (Schools) Current + 2 yrs./shred/delete Human Resources Mun. FOIPPA TRANSFERS, PLACEMENTS/ PROMOTIONS Current + 2 yrs./shred/delete Human Resources Collective Agreements VIOLENCE IN THE WORKPLACE RISK ASSESSMENT TEMPLATE 10 yrs. Human Resources Occupational Health and Safety Act WORKERS SAFETY & INSURANCE CLAIMS 7 yrs. Human Resources WSIB Act Mun. FOIPPA W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 10 of 26
11 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY SPE - Special Education / Student Services ATTENDANCE COUNSELLING Current + 3 yrs./shred/delete Student Services Mun. FOIPPA BEHAVIOUR MANAGEMENT INTERVIEWS Retirement + 5 yrs./shred/delete Special Education Mun. FOIPPA P.H.I.P.P.A. Ontario Student Record Guideline GIFTED PROGRAMS Superseded/archive Special Education GIFTED SCREENING Retirement + 5 yrs./shred/delete Special Education HEARING AND VISION SERVICES AND PROGRAMS Superseded/archive Special Education LANGUAGE AND SPEECH ASSESSMENTS To Age 28/shred/delete Special Education P.H.I.P.P.A. LANGUAGE AND SPEECH SERVICES AND PROGRAM Superseded/archive Special Education PERSONALIZED EQUIPMENT Student Retirement/archive Special Education PSYCHO-EDUCATIONAL RECORDS To Age 28/shred/delete Special Education P.H.I.P.P.A. PSYCHOLOGICAL ASSESSMENTS To Age 28/shred/delete Special Education P.H.I.P.P.A. SALEP APPLICATION AND APPROVAL Retirement + 5 yrs./shred/delete Student Services SECTION 20 PROGRAM AND SERVICES Superseded/archive Special Education SECTION 20 RECORDS 5 yrs./electronic archival Special Education SPECIAL EDUCATION PROGRAM ADMINISTRATION Superseded/archive Special Education SPECIAL EDUCATION SERVICE REFERRALS Retirement + 5 yrs./shred/delete Special Education Mun. FOIPPA SPEECH AND LANGUAGE PATHOLOGY ASSESSMENTS To Age 28/shred/delete Special Education P.H.I.P.P.A. CASLPO Professional Conduct Regulations SPEECH AND LANGUAGE PATHOLOGY RECORDS Student Retirement + 10 yrs./shred/delete Special Education P.H.I.P.P.A. STUDENT SUPPORT COUNSELLING RECORDS Current + 3 yrs./shred/delete Student Services P.H.I.P.P.A. VISIO/HEARING SERVICES ASSESSMENTS To Age 28/shred/delete Special Education VOCATIONAL TESTING SERVICES Superseded/archive Special Education W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 11 of 26
12 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY SYS - SYSTEMS AUDIO/VISUAL SERVICES Superseded/shred/delete Program ADMINISTRATIVE AND INSTRUCTIONAL COMPUTER SYSTEMS DEVELOPMENT Superseded/shred/delete Information Services Operational Need ADMINISTRATIVE AND INSTRUCTIONAL COMPUTER HARDWARE AND SOFTWARE SYSTEMS MAINTENANCE AND PRODUCTION Current + 5 yrs./shred/delete Information Services Operational Need ADMINISTRATIVE AND INSTRUCTIONAL COMPUTER SYSTEMS PROCUREMENT Superseded/shred/delete Information Services Operational Need W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 12 of 26
13 SUBJECT RETENTION/DISPOSITION RESPONSIBILITY AUTHORITY TRA - Transportation BUS ACCIDENTS Resolution of Claim + 6 yrs./shred/delete Transportation Limitations Act Mun. FOIPPA BUS BEHAVIOUR SLIPS Current yr./shred/delete Transportation BUS ROSTER Current + 1 yr./shred/delete Transportation Operational Need AUDITED BUS ROUTES Current + 6 yrs./delete Transportation Mun. FOIPPA SCHOOL BOUNDARIES Superseded/archive Business STUDENT TRANSPORTATION DATA REPORT Current + 6 yrs./shred/delete Transportation TRANSPORTATION CONTRACTS Current + 6 yrs./shred/delete Transportation TRANSPORTATION RECEIVABLES Current + 6 yrs./shred/delete Accounting Corporation Tax Act Construction Lien Act W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 13 of 26
14 NOTES See also: FIN - Contract Releases See also: FIN - Contract Releases See also: FAC - Fire Drills See also: EDU - Research - Program-Related W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 14 of 26
15 NOTES W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 15 of 26
16 NOTES W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 16 of 26
17 NOTES W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 17 of 26
18 NOTES See also: ADM - Contracts and Agreements W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 18 of 26
19 NOTES W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 19 of 26
20 NOTES W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 20 of 26
21 NOTES 5217 (1) 21 (3), (4) BPS Procurement Directive Agreement on Internal Trade Ontario and Quebec Trade Agreement W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 21 of 26
22 NOTES See also: FIN - Payroll See also: FIN - Payroll W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 22 of 26
23 NOTES W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 23 of 26
24 NOTES W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 24 of 26
25 NOTES W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 25 of 26
26 NOTES See also: ADM - Contracts and Agreements W:\depts\Directors Office\Policies and Procedures (FINAL)\BD-2036 Records Retention Procedure (App C).xls Page 26 of 26
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