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Financial Records All Departments - All Campuses

2014 Records Retention Guide

These are the various accounting and fiscal records of the University of Missouri 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

10/11 & Prior

Destroy

Accounting

00-020

Bookstore Requisitions, Internal Order Forms, Printing Services Work Authorizations, Quick Copy Work Orders, Stores Requisitions

10/11 & Prior 

Destroy 

Accounting 

00-020

 Correcting Entries (CE), Internal Service Entries (ISE), Journal Entries (JE), Payroll Correcting Entries (PCE), Transfers (TRE), and Supporting Documentation

10/11 & 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

10/11 & Prior

Destroy

Accounting

00-020

Departmental Accounting Records: Originals kept in each department

 Accounting Support Records

2008 & Prior

Destroy

Each Dept.

00-020

Accounts Receivable Invoice Supporting Records
(Non ARBI Invoices) 

02/03 & Prior 

Destroy

Each Dept. 

00-020

Audit Reports: (Department Copies)

Audits conducted by External Auditing

2008 & Prior

Transfer to Campus Archives


00-013

Audits conducted by Internal Auditing

2011 & Prior

Destroy

Each Dept.

00-013

Bank Records

02/03 & Prior 

Destroy

Each Dept. 

00-020

Budget Preparation Files (Work Sheets, Request for Change, Allocation Letters, etc.)

2008 & Prior

Destroy

Each Dept.

00-013

Cash Register Tapes and Envelopes

10/11 & Prior

Destroy

Each Dept.

00-020

Conference or Course Fiscal Records (Grant Funded)

07/08 & Prior

Destroy

Each Dept.

00-019

Conference or Course Fiscal Records (Internal or Full Fee)

10/11 & 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

07/08 & Prior

Destroy

Each Dept.

00-020

Supporting Documents for Departmental Feeder Transmission to General Ledger

07/08 & Prior

Destroy 

Each Dept. 

00-020

Tickets to University Functions

11/12 & Prior

Destroy

Each Dept. Selling Tickets

00-011

Payroll Records

Bi-weekly and Monthly Rosters, Expense Distribution, etc.

10/11 & Prior

Destroy

Payroll

00-016

Report of Absence Forms

2008 & Prior

Destroy

Each Dept.

00-016

Time Sheets, Time Cards (non-grant)

2008 & Prior

Destroy

Each Dept.

00-016

Purchasing Records

 Capital Equipment, Inventory List

10/11 & Prior

Destroy

Purchasing

41-112

 PROCARD/UNICARD Credit Card Receipts and Related Documents

07/08 & Prior

Destroy

Each Dept.

41-112

 Purchase Requisitions, Purchase Orders, Stores Requisitions

10/11 & Prior

Destroy

Purchasing

41-112

 Surplus Property Received from State of Missouri

2010 & Prior

Destroy


41-112

 Surplus Property Received from U. S. Government

2008 & 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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reviewed 2014-03-11.