Item Number |
Description of Records |
Retention Period |
Remarks |
|
AUTOMOTIVE MANAGEMENT |
1
2
3
4
5 |
Auto Repair Estimate Sheet (272)
Automobile Usage Report (276)
Official Monthly Travel Log (273)
Report of Vehicle Accident (270)
Supervisor's Review of State Driver Accident (274) |
See Remarks |
One year from end of fiscal year. |
6 |
Auto Maintenance Record (271) |
See Remarks |
Retain until disposition of automobile. After that, destroy after audit or four years*, whichever occurs first. |
|
BUDGET DOCUMENTS |
7
8 |
Allocation Order (FM 9C)
Transfer of Budget Allotment (25) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during the first year, the record is not destroyed until it has been retained a total of one year from the fiscal year affected. |
9 |
Schedule 9 (34) |
See Remarks |
Two years from end of fiscal year affected. |
|
CASH |
10
11 |
Application for Replacement of State Agency Trust Check (in California) (805A)
Application for Replacement of State Agency Trust Check (Outside California) (805B) |
See Remarks |
Four years from end of fiscal year in which payment is made or statute of limitations (7years) ****, whichever is later. |
12
13
14
15 |
Report of Deposit (441)
Report of Deposit-Bank of America (442)
Transfer Receipt (440)
All records pertaining to cash state, cash trust, revolving fund, authorizations, etc. This includes items such as:
Analysis of Cash in Transit
Bank Reconciliation
Report of Expenditure of Federal Funds
Report of Bank/Savings and Loan Accounts |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during first year, the record is not destroyed until one year from the end of the fiscal year in which it was prepared. |
|
CONTROLLER'S DOCUMENTS |
16
17
18
19
20
21
22 |
Controller's Journal entry
Controller's Authorization to Treasurer to Receive Funds
Final Reconciliation of Appropriation
Notice of Transfer of Funds
Notice of Transfer from Special Funds
Notice of Cancellation of Warrants
Report to Controller of Remittance to Treasurer (CS1) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during first year, the record is not destroyed until one year from the end of the fiscal year in which it was prepared. |
|
DISBURSEMENTS |
23 |
Bond Purchase Schedule (206) (Chancellor's Office item) |
See Remarks |
Five years from date of preparation. |
24
25
26
27
28
29
30
31
32
33 |
Claim Correction
Claim Schedule (218)
Disbursement Voucher (439)
Notice of Correction of Invoice (107)
Postage Meter Receipts
Remittance Advice (404)
Report on Reimbursement of Employee Moving Expenses (253)
Revolving Fund Disbursement Voucher (438)
Schedule of Bills Filed (210)
Travel Expense Claim (262) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during the first two years, the record is not destroyed until it has been retained a total of two years from the end of the fiscal year affected. |
34
35
36 |
Cash State Checks
Miscellaneous Checks Other Than Cash Trust
Revolving Fund Checks |
See Remarks |
Departments: Retain four years from the end of the fiscal year in which the checks were written. |
|
LEDGERS: |
37 |
Allotment Expenditure Ledger (535) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during the first two years, the record is not destroyed until it has been retained a total of two years from the end of the fiscal year affected. (For ledgers kept without regard to fiscal year, retain from date of last entry.) |
38
39 |
General Journal (505)
General Ledger (515) |
See Remarks |
Five years after last entry. |
40 |
Receivables Ledger |
See Remarks |
Statute of Limitations (7 years).** |
|
PERSONNEL/PAYROLL RECORDS- See Schedule Number 1 |
|
PROCUREMENT AND SUPPLY |
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58 |
Authorization to Purchase by Sub-Purchase Order (GSOP-42)
CSU Purchase Requisition and Purchase Order Forms
Duplicating Order (68) or (51)
Fair Employment Practices Addendum (3)
Fair Employment Practices Addendum-Public Works (3A)
Interagency Agreement (13)
Interagency Service Agreement and Invoice (13A)
Labor and Material Bond to Accompany Contract (807)
Lease Agreements
Printing Requisition-Invoice (67)
Purchase Estimate (66)
Purchase Estimate Continuation Sheet (10)
Purchase Order (GSOP-8)
Purchase Order Change (GSOP-7)
Request for Project Undertaking by State Agency (23)
Request for P.O. or P.E. Change (96)
Space Request (9)
Standard Agreement (2) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during the first two years, the record is not destroyed until it has been retained a total of two years from the end of the fiscal year in which encumbrance is liquidated. |
59 |
Supply Order (Central Stores) (116) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during first year, the record is not destroyed until it has been retained a total of one year from end of fiscal year affected. |
|
PROPERTY |
60
61
62
63
64 |
Miscellaneous Property Records
Official College Documents (deeds, easements, etc.)
Property Survey Report (152)
Support Equipment Lists and Building Equipment Lists
Work Order (103) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during first two years, the record is not destroyed until two years from end of fiscal year in which it was prepared. |
65 |
Property Inventory Listing-Adjustment and Projection Sheet (157) |
See Remarks |
Until audit or four years*, whichever occurs first, provided physical inventory listings for the period covered were balanced to the Property Ledger. |
66 |
Transfer of Location of Equipment (158) |
See Remarks |
When inventoried, provided (1) the inventory is signed by property custodian and (2) period has been audited by Department of Finance, or after four years have elapsed, whichever occurs first. |
67 |
Property Record Card (153A) |
See Remarks |
Until audit or four years*, whichever occurs first. However, the record is not destroyed until two years after the end of the fiscal year in which card was removed from the active ledger. |
|
REGISTERS |
68
69
70
71
72
73
74
75 |
Claims Filed Register
Clearance Register
Controller's Receipts Register
Controller's Transfer Register
Donated Stores Received Register
Estimate Register (564)
Payroll Expenditure Register
Warrants Register |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during the first two years, the record is not destroyed until two years from end of fiscal year affected. |
76
77
78
79 |
Disbursements Register
Invoice Register
Receipts Register
Revolving Fund Cash Book |
See Remarks |
Statute of Limitations (7 years).** |
|
REPORTS*** |
80
81
82
83
84
85
86 |
Accrual Worksheet (572)
Alcohol and Narcotics Reports
Department of Finance Audit Reports
Receipts and Collection Reports for other than Cash Trust Items
Report of Accruals to Controller's Accounts (571)
Statement of Revenue (575)
Trial Balance (570) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during the first two years, the record is not destroyed until it has been retained a total of two years from the end of the fiscal year affected. |
|
STORES AND PLANT OPERATIONS |
87
88
89 |
Requisition for Storeroom Supplies (115)
Requisition Receipt of Direct Deliveries (115A)
Returned Stock Report (108) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during first year, the record is not destroyed until it has been retained a total of one year from the end of the fiscal year affected. (If Stock Received Reports are used to support a custodian's accountability for equipment, such reports should be retained until an inventory covering such items is signed by the custodian.) |
|
TRAVEL AND TRANSPORTATION |
90
91
92
93 |
Blanket Approval for Out-of-State Travel (260)
Out-of-State Travel Request (257)C
Request for Approval of Out-of-State Travel (257)
Request for Travel Expense Approval (256) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during first two years, the record is not destroyed until it has been retained a total of two years from the end of the fiscal year in which the expenses were incurred. |
94
95 |
Moving Service Authorization (255)
Moving Service Authorization-Employee Trailer Coach (255A) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during first three years, the record is not destroyed until three years from the end of the fiscal year in which the expense was incurred. |
96 |
Order for Ticket (258) |
See Remarks |
Until audit or four years*, whichever occurs first. However, the record should be retained until payment has been made for all orders in a book. |
|
MISCELLANEOUS |
97 |
Accident report-Other Than Motor Vehicle (268) |
See Remarks |
One year from end of fiscal year. |
98
99 |
Schedule of Unclaimed Trust Deposits (402)
Trust Agreements (Financial Aids, Projects & Miscellaneous Trusts) |
See Remarks |
Until audit or four years*, whichever occurs first. If audit occurs during first two years, the record is not destroyed until it has been retained a total of two years from the end of the fiscal year affected. |
GENERAL NOTES:
- Preliminary or backup documents (such as "Monthly Billing Advice " or "Request for…" may be destroyed as soon as the transaction has been completed or appears in the major record, which is listed in this Schedule. These are kept at campus discretion.
- Records may either be kept readily accessible or be stored departmentally, according to campus convenience. Any record may microfilmed at any time and the paper destroyed (Government Code, Section 14756: "The public records of any state agency may be microfilmed…and certified…Such certified photographic reproductions shall be deemed to be original public records for all purposes, including introduction in courts of law and state agencies."
*"Or four years" means the current year plus three prior years. In a letter dated September 8, 1980, Richard Cutting, Chief, Financial and Performance Accountability, allows the CSU to maintain financial records for possible audit only for "the current year plus three prior years," and to dispose of them after that period of time even when audit has not occurred. The Office of the Auditor General and the Finance Budget Staff expressed no objections to this arrangement.
Most fiscal records should be kept a minimum of one, two, or three years, even though they may have been audited during the first year, two years, or three years.
**"Statute of Limitations" has been described by General Counsel (June 9, 1977) as (at most) four years plus "an extra period of time to cover possible exceptions which may have tolled the statutes." Seven years has been adopted as an appropriate retention period in these cases.
*** This section includes all reports called for in SAM Section 7960, which changes from time to time. |
