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AUTHORIZATION NO. 00-020

Accounting and Fiscal Records

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.

The department copies of these records, for the most part, are duplicate copies with the official copy of record at System or Campus Accounting Offices. (In a few instances, however, the department copies are the only record available and are considered the Copy of Record.)

This authorization does not apply to System or Campus Accounting offices records.

ITEM NO.

2. ACCOUNTS RECEIVABLE RECORDS

Various Accounting and Fiscal records that document the receipt of money by the University for services rendered or items sold to agencies or individuals outside of the University. These records include, but not limited to, University Invoices, Cash Receipt Reports (CRR's) and Accounts Receivable Receipts (ARR's).

Authorized Retention:

Retain for period of reference value only, not to exceed two (2) years, then destroy.

Reviewed 2019-08-05