What type of information should be maintained by the prime/subcontractor?
MSDGC examines the payrolls and all related records of the prime and subcontractors. We strongly recommend that the following information be kept by the contractor for each project: project name, contract number, sewer/project ID number, address, telephone number, contact person and payments. This information should be retained for a minimum of three years, although the IRS requires retention of up to seven years.
