Records Retention Guide
These are the various accounting and fiscal records of the 91Ï㽶¶ÌÊÓƵ that record its business functions on all campuses. In most instances, these records originate in the various departments and are processed through the various campus accounting offices.
| Description of Record | Year of Record | Dept. Action Required | Official Copy of Record | Auth # |
|---|---|---|---|---|
| Departmental Accounting Records: Originals kept in Accounting Office | ||||
| Accounts Receivable Receipts (ARRs), Cash Receipt Reports (CRRs), University Invoices, and Supporting Documentation | 13/14 & Prior | Destroy | Accounting | 00-020 |
| Bookstore Requisitions, Internal Order Forms, Printing Services Work Authorizations, Quick Copy Work Orders, Stores Requisitions | 13/14 & Prior | Destroy | Accounting | 00-020 |
| Correcting Entries (CE), Internal Service Entries (ISE), Journal Entries (JE), Payroll Correcting Entries (PCE), Transfers (TRE), and Supporting Documentation | 13/14 & Prior | Destroy | Accounting | 00-020 |
| Vouchers: Non-PO Vouchers, Petty Cash, Request for ACH Deposits, Travel Expense Vouchers, Vendor Invoices, W-9s, and all other Vouchers and Supporting Documentation | 13/14 & Prior | Destroy | Accounting | 00-020 |
| Departmental Accounting Records: Originals kept in each department | ||||
| Accounting Support Records | 2011 & Prior | Destroy | Each Dept. | 00-020 |
| Accounts Receivable Invoice Supporting Records (Non ARBI Invoices) | 05/06 & Prior | Destroy | Each Dept. | 00-020 |
| Audit Reports: (Department Copies) | ||||
| Audits conducted by External Auditing | 2011 & Prior | Transfer to Campus Archives |
| |
| Audits conducted by Internal Auditing | 2014 & Prior | Destroy | Each Dept. | 00-013 |
| Bank Records | 05/06 & Prior | Destroy | Each Dept. | 00-020 |
| Budget Preparation Files (Work Sheets, Request for Change, Allocation Letters, etc.) | 2011 & Prior | Destroy | Each Dept. | 00-013 |
| Cash Register Tapes and Envelopes | 13/14 & Prior | Destroy | Each Dept. | 00-020 |
| Conference or Course Fiscal Records (Grant Funded) | 10/11 & Prior | Destroy | Each Dept. | 00-019 |
| Conference or Course Fiscal Records (Internal or Full Fee) | 13/14 & Prior | Destroy | Each Dept. | 00-019 |
| (HIPAA) Health Insurance Portability and Accountability Act Subject Payment Records | Retain indefinitely in secure location | Each Dept. | 00-020 | |
| Recharge Rate Support Records | 10/11 & Prior | Destroy | Each Dept. | 00-020 |
| Supporting Documents for Departmental Feeder Transmission to General Ledger | 10/11 & Prior | Destroy | Each Dept. | 00-020 |
| Tickets to University Functions | 14/15 & Prior | Destroy | Each Dept. Selling Tickets | 00-011 |
| Payroll Records | ||||
| Bi-weekly and Monthly Rosters, Expense Distribution, etc. | 13/14 & Prior | Destroy | Payroll | 00-016 |
| Report of Absence Forms | 2011 & Prior | Destroy | Each Dept. | 00-016 |
| Time Sheets, Time Cards (non-grant) | 2011 & Prior | Destroy | Each Dept. | 00-016 |
| Purchasing Records | ||||
| Capital Equipment, Inventory List | 13/14 & Prior | Destroy | Purchasing | 41-112 |
| PROCARD/UNICARD Credit Card Receipts and Related Documents | 10/11 & Prior | Destroy | Each Dept. | 41-112 |
| Purchase Requisitions, Purchase Orders | 13/14 & Prior | Destroy | Purchasing | 41-112 |
| Surplus Property Received from State of Missouri | 2013 & Prior | Destroy | 41-112 | |
| Surplus Property Received from U. S. Government | 2011 & Prior | Retain for five (5) years after title has been transferred to the University or after property has been returned to the federal government or otherwise disposed of, then destroy. | 41-112 | |