TITLE / DESCRIPTION |
OFFICE RESPONSIBLE FOR RETENTION OF ORIGINAL |
RETENTION PERIOD |
STORAGE MEDIUM |
|---|
- Accounting Transaction Records
-
Bank Deposits and Transfers
- Credit Memos
- Debit Memos
- Deposits Online
Corrections
Cash Receipt Adjustments
Correction Vouchers
Intramural Transfer of Charges
Transfers
A/R Budget Transfers (ART)
Adjusting Journal Entry (AJE)
Budget Transfer Alloc. (BTA)
Budget Transfer Receipt (BTR)
Funds Transactional Tr (FTT)
Revenue & Expense Tr (RET)
Transfer Fund Balance (TFB)
Transfer (TFR)
Vouchers
Ames Lab Vouchers
Campus Org Vouchers
Honorarium or Exp Vouchers
ISU Vouchers
Library Vouchers
Refund Vouchers
Tracking Vouchers
Intramurals
For selling departments
includes transaction detail
and documents/data
to support charges
For buying departments
includes justification to
support charges
P-Card
Purchasing card transaction
database
Receipts and support
documentation |
Accounting Office
Accounting Office
Accounting Office
Accounting Office
Selling department
Buying department
Purchasing department
Initiating and/or approving department |
10 Years
10 Years
10 Years
10 Years
10 years
10 years
10 years
10 years |
Various, including microfilm, electronic data storage and paper
Various, including microfilm, electronic data storage and paper
Various, including microfilm, electronic data storage and paper
Various, including microfilm, electronic data storage and paper
Paper or approved electronic data storage
Paper or approved electronic data storage
Electronic data storage
Paper or approved electronic data storage |
Travel Reimbursements
Airline tickets, railroad tickets, etc.,
via contracted ISU travel agencies
Ames Lab employee travel expense vouchers
Employee Travel Expense Voucher (TEV) - For ISU employees prior to web-based travel reimbursement system
Web-based employee reimbursement - See web-based Employee Reimbursement below
Travel reimbursement to non-employees (see Accounting Transactional Documentation-Honorarium Voucher) |
Accounting Office
Accounting Office
Accounting Office
Accounting Office |
10 years
10 years
10 years
10 years |
Various, including microfilm, electronic data storage and paper
Same as above
Same as above
Same as above |
Web-Based Employee Reimbursements
Reimbursements to employees -
Web-based transaction database
Reimbursements to employees - Receipts and other support documentation (through 6/30/09)
Reimbursements to employees - Receipts and other support documentation (from 7/1/09 forward)
|
Accounting Office
Initiating and/or approving department, college, unit
Initiating and/or approving department, college, unit |
10 years
10 years
1 year, as the PDF of the original is attached in the Employee Reimbursement System |
Electronic data storage
Paper or approved electronic data storage
Paper or approved electronic data storage |
Departmental Statements
Monthly
Annual |
Accounting Office
Accounting Office |
Until annual received
10 years |
Microfiche
Microfiche |
|
EASE Reports (Employee Activity Summary of Effort) |
Accounting Office |
10 years |
Paper and microfilm |
Equipment Inventory Records
Inactive records |
Equipment Inventory Office |
10 years after disposition |
Electronic data storage |
Flat Runs by Fund Account
Number
Monthly
June 30 Year-end |
Sponsored Programs Accounting
Sponsored Programs Accounting |
Until 6/30 year-end received
10 years |
Paper
Paper |
|
IRS Form 1099 Lists, Corrections, etc. |
Accounting Office |
5 Years |
Microfiche, paper
and electronic data storage |
Payroll Records
Employees' Wage-Hour Reports
IRS Forms W-2, 941 and 1042
IRS Form W-4
Form 111 and 111A Personnel Action Sheets
Electronic Personnel Actions (EPA)
Vacation / Sick Leave Summary Reports
Vacation / Sick Leave supporting documentation (requests and approvals)
|
Employing department
Payroll
Payroll
Payroll
Payroll
Payroll
Employing department |
10 years
Retain permanently
Retain permanently
Retain permanently
Retain permanently
Retain permanently
5 years |
Paper or approved electronic data storage
Microfilm and paper
Microfilm
Microfilm or
electronic data
Electronic data storage
Microfiche
Paper or approved electronic data storage |
Project Statements
Monthly
Annual |
Financial Accounting & Reporting
Financial Accounting & Reporting |
Until annual received
10 Years |
Microfiche
Microfiche |
Sponsored Programs Award
Files (and related non-technical reports) |
Sponsored Programs Accounting |
All files from the beginning of the award must be retained until 5 years after the award end date. (For long-term awards this can be much longer than the usual 10-year requirement.)
Example:
Account Ends 6-30-10
Account Deleted 6-30-11
Retain Documents through 6-30-16
|
Paper |
|
Sponsored Programs Financial Reports |
Sponsored Programs Accounting |
10 years |
Microfiche |
Sponsored Programs Cash Management Reports (272's,
cash drawdowns, etc.) |
Sponsored Programs Accounting |
10 years |
Paper |
