At the end of each calendar year, you must review the OSHA 300 Log to verify that the entries are complete and accurate, and must correct any deficiencies identified. You must also create an annual summary of injuries and illnesses recorded on the OSHA 300 Log by filling out the OSHA 300A, certify the summary, and post it for public review. 29 C.F.R. § 1904.32(a).
To complete the annual summary, you must total the columns on the OSHA 300 Log and enter the calendar year covered, any identifying information about the company, the annual average number of employees covered by the OSHA 300 Log, and the total hours worked by all the employees covered by the OSHA 300 Log. If an alternate summary form is used, it must contain the employee access and employer penalty statement found on the OSHA 300A form. 29 C.F.R. § 1904.32(b)(2).
The form must be certified by a municipal executive indicating that he/she has examined the OSHA 300 Log and that he/she reasonably believes that the summary is correct and complete. The municipal executive must be an elected official, the highest ranking official working at the municipality or the immediate supervisor of the highest ranking city/town official. 29 C.F.R. § 1904.32(b)(3).
OSHA 300 Logs, the privacy case list, the annual summary, and the OSHA 301 Incident Report form must be saved for five years following the end of the calendar year that the records cover. During the period of storage, you must update the stored OSHA 300 Log to include newly discovered recordable injuries and illnesses and to show any changes that occurred in the classification of previously recorded injuries and illnesses. If the description or outcome changes, you must remove or line through the original entry and then enter the new information. The annual summary and the OSHA 301 Incident Reports do not have to be updated.
You must post a copy of the annual summary in each establishment in a conspicuous place where notices to employees are customarily posted. 29 C.F.R. § 1904.32(b)(5). The posted annual summary must not be altered, defaced or covered by other material. The summary must be posted no later than February of the year following the year covered by the records and kept at the posting place until April. 29 C.F.R. § 1904.32(b)(6).