Financial Records All Departments - All Campuses

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	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		00-013
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

Reviewed 2019-08-05