According to the FLSA, which record is not required to be retained for at least three years from the last date they were in effect?

The correct choice highlights that timecards are not necessarily required to be retained for the full three years period mandated by the Fair Labor Standards Act (FLSA). While timecards are important for tracking employee hours and ensuring that workers are paid appropriately, the specific requirement of the FLSA pertains more to retention of records that demonstrate compliance with minimum wage, overtime, and other labor requirements.

On the other hand, collective bargaining agreements have a direct implication on employee rights and wages, thus necessitating their retention for at least three years after they expire. Certificates authorizing the employment of minors are also vital, ensuring compliance with child labor laws, which is why they must be retained for a specified period. Similarly, records showing total sales volume and goods purchased are essential for compliance and may be relevant for audits and inspections, justifying their long retention.

The distinction lies in the nature and implications of these records in relation to FLSA compliance, which is why timecards are not included in the mandatory retention requirements for the three-year period.