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Financial Reporting

Retention Rule Number: 
Specific Retention Rule 2000.23
Function/Activity: 
To document financial reporting activities and the recording of all University financial transactions.
Description/Type of Records: 
Financial reports including financial statements, program costing records and working papers, general ledger (the Financial Reporting System), interdepartmental billing vouchers (IDB), journal entry records including journal vouchers, payroll vouchers and tax returns.

Retention Rules

Office of Primary Responsibility (OPR)
Retention
Disposition
Office of Primary Responsibility (OPR): 

Financial Reporting (Financial Services)

Office of Primary Responsibility (OPR): 

General Ledger - Detailed Records:

Retention: 

4 years after end of fiscal year

Disposition: 

Microfilm and transfer to Archives

Office of Primary Responsibility (OPR): 

General Ledger - Summary Records:

Retention: 

7 years after end of fiscal year

Disposition: 

Microfilm and transfer to Archives

Office of Primary Responsibility (OPR): 

Financial Reports:

Retention: 

7 years after end of fiscal year

Disposition: 

Transfer to Archives

Office of Primary Responsibility (OPR): 

Financial Reports Working Papers:

Retention: 

7 years after end of fiscal year

Disposition: 

Confidential shred or delete

Office of Primary Responsibility (OPR): 

Journal Entry Records & Tax Returns:

Retention: 

7 years after end of fiscal year

Disposition: 

Confidential shred or delete

Office of Secondary Responsibility (OSR)
Retention
Disposition

Office of Secondary Responsibility (OSR): 

Faculties and Departments and Administrative Units

Office of Secondary Responsibility (OSR): 

Original Supporting Documentation:

Retention: 

7 years after end of fiscal year

Disposition: 

Confidential shred