General Record Category Type of Record Retention Period OAR #
Annual Fiscal Reports Period 14 reconciliation reports 10 years 166-475-0040(1)
Annual Fiscal Reports Annual operating statements 10 years 166-475-0040(1)
Annual Fiscal Reports Schedule of rates 10 years 166-475-0040(1)
Annual Fiscal Reports Related Documentation and Correspondence 10 years 166-475-0040(1)
Building and Equipment Reserve Schedule Records Building or equipment value, required reserve, actual balance, deficiency, and amount to transfer in the current fiscal year. 6 years 166-475-0040(2)
Certificates of Participation Records Certificates of Participation 4 years after COP maturity 166-475-0040(3)
Certificates of Participation Records COP budget development and cash draw down records 4 years after COP maturity 166-475-0040(3)
Certificates of Participation Records Related executive and administrative correspondence Permanent 166-475-0040(3)
Chart Element Reports Records Element Until superseded or obsolete 166-475-0040(4)
Chart Element Reports Records Brief descriptive title Until superseded or obsolete 166-475-0040(4)
Chart Element Reports Records Effective, termination, and next change dates Until superseded or obsolete 166-475-0040(4)
Chart Element Justification Records Description of the request Permanent 166-475-0040(5)
Chart Element Justification Records the proposed FOAPAL and index elements, effective dates, and signatures of requesters and authorizing officials Permanent 166-475-0040(5)
Closing of the Books Records Reconciliation statements provided by each institution to OUS Budgets and Fiscal policies or the OUS Controller's Office concerning discrepant accounts for which they are responsible 6 years 166-475-0040(6)
Closing of the Books Records Related Documentation and Correspondence 6 years 166-475-0040(6)
Development and Endowment Management Fee Records Dates 6 years 166-475-0040(7)
Development and Endowment Management Fee Records Gift account amounts and identification numbers 6 years 166-475-0040(7)
Development and Endowment Management Fee Records Earnings 6 years 166-475-0040(7)
Development and Endowment Management Fee Records Department or account responsible for payment 6 years 166-475-0040(7)
Development and Endowment Management Fee Records Fee amount 6 years 166-475-0040(7)
General Ledger Statements Records Program name 15 years for List 13; 5 years for Lists 1-12 166-475-0040(8)
General Ledger Statements Records Account number 15 years for List 13; 5 years for Lists 1-12 166-475-0040(8)
General Ledger Statements Records Posting date 15 years for List 13; 5 years for Lists 1-12 166-475-0040(8)
General Ledger Statements Records Debit and credit amounts 15 years for List 13; 5 years for Lists 1-12 166-475-0040(8)
General Ledger Statements Records New balance 15 years for List 13; 5 years for Lists 1-12 166-475-0040(8)
General Ledger Statements Records Related information 15 years for List 13; 5 years for Lists 1-12 166-475-0040(8)
Miscellaneous Accounting Reports Records Working papers (annual) 5 years 166-475-0040(9)
Miscellaneous Accounting Reports Records Drafts (annual) 5 years 166-475-0040(9)
Miscellaneous Accounting Reports Records Final reports (annual) 5 years 166-475-0040(9)
Miscellaneous Accounting Reports Records Related documentation and correspondence (annual) 5 years 166-475-0040(9)
Miscellaneous Accounting Reports Records Working papers (daily, monthly, quarterly) 1 year 166-475-0040(9)
Miscellaneous Accounting Reports Records Drafts (daily, monthly, quarterly) 1 year 166-475-0040(9)
Miscellaneous Accounting Reports Records Final reports (daily, monthly, quarterly) 1 year 166-475-0040(9)
Miscellaneous Accounting Reports Records Related documentation and correspondence (daily, monthly, quarterly) 1 year 166-475-0040(9)
Operating and General Ledger Reconciliation Reports Working papers 6 years 166-475-0040(10)
Operating and General Ledger Reconciliation Reports Monthly reconciliation reports 6 years 166-475-0040(10)