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Accounting Records

Title of Series Description Retention Disposition Retention Group
Accounts Payable Amounts owed on open account for goods or services received.  4 Years  Destroy  ACC1000 
Accounts Payable Invoices Bill for goods or services received  4 Years  Destroy  ACC1000 
Accounts Payable Ledgers   4 Years  Destroy  ACC1000 
Accounts Payable Vouchers   4 Years  Destroy  ACC1000 
Accounts Receivable Amounts due from others on open accounts as a result of providing goods or services.  4 Years  Destroy  ACC1000 
Annuity Records Statement of payroll deduction for employees annuity plans.   4 Years  Destroy  ACC1000 
Balance Sheets A report of institutional assets, liabilities, and equities. A periodic report, not the year-end report.  4 Years  Destroy  ACC3000 
Bad Debt Actions
Overdue accounts, such as library fines, parking tickets, loans, payment for services rendered.
4 Years  Destroy  FIN6000
Cash Books A record of institution s cash transactions showing a running balance.  4 Years  Destroy  ACC1000 
Cash Disbursement Journals A record of institution s cash transactions showing a running balance.
4 Years  Destroy  ACC1000 
Cash Journal Journal of cash received.  4 Years  Destroy  ACC1000 
Cash Register Tapes   4 Years  Destroy  ACC1000 
Cash Receipts Receipts for cash sales or cash received.  4 Years  Destroy  ACC1000 
Chart of Accounts A list of the accounts used by an organization with each account usually assigned a number or code.  4 Years  Destroy  ACC3000 
Computer Center Time Billing Records (University specific)
Reports and other records from campus computer centers detailing charges for computer services. Includes monthly billing reports, copies of vouchers and bills.  4 Years  Destroy  ACC1000 
Data Processing Procurement Files (University specific)
Records used in the procurement of system hardware and software including request for proposals, quotations and bids, benchmark/acceptance testing information, correspondence, duplicate copies of contracts, purchase orders, technical reviews, and vendor information including references and literature on the firm or product line.  Active + 6 Years  Destroy  ACC2000 
Data Processing Product/Vendor and Contracts Reference Files (University specific)
Information on data processing equipment, software, and other products and their vendors.  Active + 6 Years  Destroy  ACC2000 
Dorm Contract Release Files (University specific)
Includes application, correspondence, and record of decision reached concerning request to break contracts for room and board.  4 Years  Destroy  ACC1000 
Expenditure Report
Periodic reports of expenditures, usually by department or account
4 Years
Destroy ACC3000
Financial Aid Award Disbursement Records (University specific)
Statement by individual of award amounts disbursed. Contains name, type, and amount of award.  4 Years  Destroy  ACC1000 
Financial Aid Canceled Check Records (University specific)
Canceled checks, check stubs, and check journals showing payments for financial aid made to students.  4 Years  Destroy  ACC1000 
Fixed Assets Records
Inventory and other information maintained on capitalized assets (structures, site improvements, machinery & equipment, information systems, furniture and fixtures, and vehicles
Active + 6 Years
Destroy ACC2000
General Ledgers A book containing a summary or detail of all transactions affecting the accounts of an institution.  6 Years  Archives. Review for historical value.  ACC1010 
Inventory Control Record (University specific)
  Active + 6 Years  Destroy  ACC2000 
Invoices Bills for goods shipped or services rendered. Usually matched to purchase orders and delivery slips and attached to voucher for payment.  4 Years  Destroy  ACC1000 
Journal Entries The means of entering details of a transaction into the accounting system. Journal entries are made in a journal and later posted to a ledger. Entry also includes a brief explanation.  4 Years  Destroy  ACC3000 
Journals The record in which financial transactions are first recorded before being posted as a debt or credit to an account in a ledger. A chronological documentation of transactions.  4 Years  Destroy  ACC3000
Parking Tickets - Paid   4 Years  Destroy  ACC1000 
Payroll Change Report - Classified Staff Bi-weekly listings of payroll adjustments processed through Personnel Services concerning full-time or part-time employee status, i.e., new employee, promotion, reclassification, leave of absence, lateral transfers, and removals. Report arranged by pay period.  4 Years  Destroy  ACC1000 
Payroll Checks
Checks paid employees for services they perform
4 Years
Destroy FIN1000
Petty Cash Records   4 Years  Destroy  ACC1000 
Purchase Requisitions, Orders, and Billing Records for Data Processing Services (University specific)
Records created to initiate the purchasing process, authorize and provide funds for, or satisfy claims and expedite payments for private service providers including copies of purchase orders, involve requests, receipts, agency vouchers, service reports, and other supporting documents.  4 Years  Destroy  ACC1000 
Receipts   4 Years  Destroy  ACC1000 
Records of Chargebacks to Computer Services Users (University specific)
Electronic and manual records used to document, calculate costs and bill program units for computer usage and data processing services.  4 Years  Destroy  ACC1000 
Registers   4 Years  Destroy  ACC1000 
Requisitions Forms used to order goods and services.  4 Years  Destroy  ACC1000 
Royalty Payments   4 Years  Destroy  ACC1000 
Sales Receipts   4 Years  Destroy  ACC1000 
Student Dorm Contracts/ Release Files
Actual agreement between students and residence halls governing room and board and fee payment agreements. Includes meal plan authorizations. Includes application, correspondence, and record of decision reached concerning request to break contracts for room and board.
4 Years  Destroy  ACC1000 
Student Account Files Files on individual students paid and unpaid accounts, including loan applications, correspondence, account activity record, etc.  4 Years  Destroy  ACC1000 
Student Financial Aid Accounting Records - Billing Letters Concerns students who withdrew or reduced credit hours and were billed for the return of surplus aid money.  4 Years  Destroy  ACC1000 
Student Financial Aid Accounting Records - Canceled Check Records
Canceled checks, check stubs, and check journals showing payments for financial aid made to students.
4 Years
Destroy ACC1000
Student Financial Aid Accounting Records - Disbursement Records
Statement by individual of award amounts disbursed. Contains name, type, and amount of award.
4 Years
Destroy ACC1000
Student Accounting Records - Insurance
Record of students enrolled in university or college health program.  4 Years  Destroy  ACC1000 
Student Accounting Records - Tuition Remission Application
Record of tuition waiver for employees and dependents
4 Years
Destroy ACC1000
Subsidiary Ledgers A book of accounts of an institution.  4 Years  Destroy  ACC1000 
Super Bill Files (University specific)
Record given to each person who visits university health services. Records diagnosis, treatment, and charges or lack of charges. Used for insurance claims.  4 Years  Destroy  ACC1000 
Telephone Expense Records Periodic reports of long distance and local phone charges.  4 Years  Destroy  ACC1000 
Travel Expenses Record of expenses incurred on official travel. Used to receive reimbursement.  4 Years  Destroy  ACC1000 
Unemployment Insurance Payments   4 Years  Destroy  ACC1000 
Union Dues Membership List - Classified Staff (University specific)
Copy of biweekly listing of university or college employees paying dues to unions, including pertinent personal data, classification and department.  4 Years  Destroy  ACC1000 
Vending Commission Income Records Record of money received as commission on vending contracts.  4 Years  Destroy  ACC1000 
Voucher Register A journal in which accounts payable and their payments are recorded.  4 Years  Destroy  ACC1000 
Vouchers A record of cash disbursement used to establish control over expenditures and ensuring appropriate approval for each transaction.  4 Years  Destroy  ACC1000 
Workers Compensation Payments   4 Years  Destroy  ACC1000