Form/Document
Title

RDA #

Official Copy
Retention

Working Copy
Retention

Description of Document

Fiscal Management Records

90000000

CFY+4

Letters, memos, and other general correspondence (usually arranged alphabetically or by subject) created in day-to-day operations to support and communicate fiscal management decisions.

Policies/Procedures and Manuals*

90000001

3 yrs after supercession or expiration

Rules, orders, bulletins, notices, including manuals, which are directive in nature issued for organizational oversight. *Official policy manuals of UWPC and Institution Business Office-permanent

Internal Status and Activity Reports

90000002

When no longer needed

Reports created within an entity on routine operations for management analysis and planning.

Non-Routine Financial Reports and Studies

90000003

CFY+4

Reports and studies created for fiscal, accounting and administrative review or analysis by the institution or another external source.

Audit Reports, Workpapers, Auditee Responses and Resolutions

90000004

EVT+3 Institution copy transferred to institution archives

Applies to reports issued by Legislative Audit Bureau, System Administration, Institution, State, Federal or Private agencies. OMB Circular A-133 sets the federal standard for retention of audits.

Intermediate Fiscal Records

90000006

CFY+4

Spread sheets, proof sheets, trial balance worksheets, abstracts of receipts, disbursements or claims and other supporting documents related to receipts and disbursements.

Authorization/Approval for Purchasing Card
See Procurement Card Schedule

90000007

EVT+4

2 years

Forms and approvals for individuals to obtain procurement card. May include authorizations, card-holder agreements and related forms to establish accounts.

Reference Files

90000015

When no longer needed

Articles, plans, procedures, and related material arranged by subject or topics used to support the development and administration of programs.

Expenditure/Receipts/Accounts Payable/Accounts Receivable Records relating to transactions

*Vouchers and supporting detail are maintained as a unit at IBO.

See UW Purchasing/Procurement Schedule

90000020

CFY+6

6 years

2 years

Payment vouchers and attachments, service reports, and other supporting documentation. Also included are records documenting receipt of funds including forms, vouchers. Note: Retention periods for procurement documents such as purchase requisitions, vendor solicitations, requests for proposals, price quotations, contracts, leases, bonds, bid proposals, specifications, procurement record checklists, purchase orders, etc., are covered by the UW retention policy for purchasing related documents.

Receipts Documentation

90000023

CFY + 4 years

Deposit slips, cash register tapes, receipts, summary ledger sheets, ticket stubs, etc. and any other accounting forms or documentation created in documenting the receipt of funds. This would include electronic data transfer inputs to the UWPC accounting system. Official record holder is the unit receiving the funds. Note: Retain cash register tapes 6 months providing a summary sheet is created and held with the other source documentation.

Paid/Canceled Checks

90000041

EVT + 4 years

Checks for payment of General Operations (vendor), Payroll, Rush, Investments. Checks for W2, Revenue Refund, Revenue Tax Adjustment, Replacement Checks, Garnishments. SSI. Also included due to the possibility that less internal control exists are checks issued in connection with petty cash accounts.

Paid/Canceled Checks - Not Microfilmed

90000044

EVT + 10 yrs

In the automated post processing of paid checks, it is not unusual for checks to "reject" or be "pulled" out of the work process because of mutilation, reconciling problems, original needed for fraud investigation, etc. When this happens the original checks are never microfilmed.

Checks-Alignment and Control

90000045

Creation + 1 yr

Alignment and control checks are typically the first and last checks written on a particular warrant register. These checks, physically marked "VOID" are used as a control to ensure that each check series is written in numerical sequence and that all checks in the sequence are accounted for.

Checks-Voided

90000046

Creation + 1 month

Voided checks result from errors in the printing or processing of checks. This includes mutilated checks, reprinted checks and blank checks. In check processing, it is not unusual to reprint an entire batch of checks when something goes wrong in the printing or post processing operations. These checks are typically not marked "VOID" and are kept in a secure location until destroyed.

Stop Payment Records

90000047

EVT + 6 yrs

Request for Stop Payment (Form ST-60) and related correspondence including working bank certification that payment has been stopped; internal reports/files showing check series, payee, amount, and date of issue and reissued check information.

Forgery Records

90000048

Creation + 6 yrs

Affidavit of Forged Endorsement form (Form ST-31) and related correspondence; internal reports/files showing check series, payee, amount, date of issue and reissued check information.

Canceled Check Records

90000049

CFY + 5

State issued checks are typically payable at the State's working bank for 1 year from the date of issue, however, the State continues to have a liability to pay on any check for up to 6 years as provided in the Constitution. This record series includes records relating to the disposition of unpaid items between the time they are 1-6 years old and includes agency requests for re-issuance of checks.

Collection Case Files-Delinquent and Uncollectable Accounts

90000070

EVT + 7 yrs. Event is date account is due

EVT + 1 yr. Event is date account is due

Notices of late payment, "dunning" letters, other documentation of collection efforts, payment agreements and the amount of the debt defaulted or written off as uncollectable. Also could include documentation of bad debts sent to an outside collection agency and other efforts to tie collection to state or local government programs i.e. computer matching.

Capital Accounting-Accounts Payable Records-Special Federal Requirements

90000080

EVT +30 yrs. Event is issuance date

Records may include acquisitions, capital assets, depreciation schedules, fixed assets, material transfer files, mortgage ledgers, facility/plant ledgers, property detail reports, property inventory reports, and reports on property sold.

Capital Accounting-Accounts Payable Records-Projects NOT Funded with tax exempt Debt

90000081

EVT + 4 yrs. Event is project closing

See above.

Capital Accounting-Project Budget Transactions (Allotments)

90000082

CFY +6

Records may include budget-related records for capital projects including details by project and sub-project, vendors, and vendor types.

Tax Related Reports

90000092

CFY +5

Reports required to be filed with the federal Internal Revenue Service, Social Security Administration and State Department of Revenue related to administration of tax collection, including manual warrant print screens, worksheets, and electronic federal tax payment system input forms.

Supplemental Payroll Vouchers

90000100

Creation + 18 months

Supplemental payroll vouchers prepared by an institution when an employe is grossly over or underpaid or if a paycheck was not generated for an employee on the payroll system. Such vouchers must be submitted to DOA for payment and retained by DOA for 50 yrs.

Payrolls and Payroll Registers

90000101

Creation + 4 yrs

Payroll listings showing gross and net pay, as well as deductions for state employees. These are the basis for all salary payments and are referred to on questions of back pay and income taxes. Also includes payroll voucher signature page for each payroll.

Central Payroll Bi-Weekly Payroll Voucher signature Pages

90000102

Creation + 50 yrs.

The official signed payroll authorization for each state agency.

Capital/Supply Inventory Records

90000110

CFY + 4

Reports which describe current running inventories of capital equipment such as motor vehicles, audio visual equipment, computers, lab equipment, furniture and non-capital equipment such office supplies, commodities.

Surplus Property Disposition Records

90000112

EVT +3 yrs Event is date property is disposed of

Records that identify surplus property, expedite its transfer to the SWAP program, and track the disposition of property. These records include requests for disposal of surplus property, receipts, copies of reporting forms and supporting documentation that describes the property and the proposed method of disposition.