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.
4. ACCOUNTING SUPPORT RECORDS
These are various accounting records that are generated outside the official accounting system and which are used for informational purposes by departments. The "official records" adequately document required accounting detail and these support records merely augment such actions.
Authorized Retention:
Retain for five (5) years, then destroy, provided all audit requirements are met.
Reviewed 2019-08-05