RECORDS
90.01
Revised 1-08
Procedures, Records, and Forms
335-2005
Title | |||||
Record Series Title--Function/Purpose |
Location |
Cutoff |
Retention |
Disposition |
Remarks |
| ACCOUNTS RECEIVABLE Documentation of charges and billing process for goods and/or services rendered. May include "determination of fees" documentation, work orders or service requests--could be in the form of field orders or invoice vouchers, logs of goods/services provided, receipts, billing statements, etc. |
Department* (OPR) |
FY |
6 yrs |
GS 01016 |
Essential |
| BANK ACCOUNT REQUEST Requests authorization to establish a commercial bank account. |
Controller* |
FY |
3 yrs |
WSU--GS 04 |
|
| BANKING RECORDS A record of University transactions with banks. Includes deposit slips, bank statements, check registers, reconciliation statements and other related documents. |
Department* (OPR) |
FY |
6 yrs |
GS 01013 |
|
| BILLING RECEIVABLES SYSTEM (BRS) Automated system (database) provides a record of charge transactions by non-University clients from University departments. Includes receivables, past-due and delinquent accounts, uncollected receivables, and write-offs. Departmental records include copies of invoice forms sent to clients. |
University Receivables* |
FY |
6 yrs |
WSU--GS 04 |
Essential |
| BUDGET STATEMENT Used to communicate financial status of University accounts. |
General Accounting* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
|
| CASH ADVANCE REQUEST (WSU 1060) Used to document a cash advance for work on grants or contracts. |
Controller* |
FY |
2 yrs |
WSU--GS 04 |
|
| CASH DEPOSIT REPORT (WSU 1223) Used to deposit monies into WSU accounts. |
Controller* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
|
| CASH REGISTER RECONCILIATION RECORDS Provides a record of comparison and balancing of cash register receipts and adjustments with payments received. Includes daily reconciliation sheet, cash register tape, and all supporting documents. |
Department* |
FY |
6 yrs |
WSU--GS 04 |
|
| CASHIER RECEIPTS Documents transactions of money received by the WSU Controller. Includes Student Loan and Accounts Receipts and Accounts Receivable. |
General Accounts* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
Essential |
| COMMUNICATIONS AND NETWORK SERVICES BILLING REPORT AND USAGE REPORT Notifies computer and telephone users of costs, allocations, and usage of each telecommunication and network service. |
Information Technology* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
Possibly |
| CONTRACTS FOR PURCHASES, PURCHASED SERVICES, LEASES OR RENTALS Agreements for the purchase of goods and services, or the lease or rental of vehicles or other equipment. Includes back-up documentation for the contract award process and contracts not entered into. Also includes pre-signed contracts. |
Controller's Office* (OPR) |
TOC |
6 yrs |
GS 01050 |
Essential |
| CREDIT CARD REFUND VOUCHER (WSU 1381) Used to record all refunds (except internal) for purchases charged to a credit card. |
Department* |
FY |
6 yrs |
WSU--GS 04 |
|
| CREDIT CARD TRANSACTION RECORDS Provides a record of credit card payments and refunds from non-University clients. Includes electronically-processed swipe-transfer credit card machine transaction tapes, manually-processed credit card imprint forms, and original individual sales receipts (for refund documentation). |
Department* |
FY |
6 yrs |
WSU--GS 04 |
|
| DUPLICATION SERVICE JOB FILES Records of duplication services provided by outside vendors or by WSU copy services. Includes copy requests, production activity logs, copy machine activity logs, and related records. |
Vendor Department* |
FY |
6 yrs |
GS 15005 |
|
| EXPENDITURE TRANSFER REQUEST (WSU 1048) Used by budget administrator and Principal Investigator to transfer identifiable direct charges between funding sources. |
Controller* |
FY |
6 yrs |
WSU--GS 04 |
|
| FEDERAL EXCESS PROPERTY FILE Provides a record of requests for federal excess property, using the temporary (for use during the course of a grant contract) or permanent transfer of federal property to WSU. Includes the Federal Excess Property Request (WSU 1303) and SF-122, Transfer Order -- Excess Personal Property. |
Sponsored Projects Finance Office* |
item disposed of (permanent
transfer) |
6 yrs |
WSU--GS 04 |
|
| GENERAL LEDGER WEEKLY AND MONTHLY DETAIL Weekly and monthly printout lists for specific subfunds of each transaction of current month that affects the general ledger. |
General Accounts* |
FY |
0 yr |
WSU--GS 04 |
|
| GIFT TRANSMITTAL AND ACKNOWLEDGMENT FILES (WSU 218, WSU1442, WSU1443, WSU1444, WSU1445, WSU1446) Provides documentation regarding the nature of gifts and their donor(s) and accompanies gifts routed from WSU units to WSU Foundation--Gift Accounting. Transmittal forms may include monetary and noncash gift transmittal and acknowledgment forms, golf tournament and auction monetary and noncash gift transmittal forms, and courier service process documentation. Copy of gift transmittal form is submitted to Controller when an in-kind gift. |
WSU Foundation--Gift Accounting* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
|
| INFORMATION TECHNOLOGY COMPUTING INVOICE Provides a record of university server usage by user departments, including usage units, rates charged, and cost of each computing service. |
Information Technology* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
|
| INTERDEPARTMENTAL STATEMENTS Provides a record of interdepartmental charges. |
Department* |
FY |
2 yrs |
WSU--GS 04 |
|
| INVOICE RECEIPTS (WSU 1054) Used to record all sales (except internal) and all collections of cash. |
Cashier/Revenue* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
|
| JOURNAL VOUCHER Provides a means of entering an accounting transaction into the University's accounting system. May include affidavits of lost or destroyed warrants. |
Department* (OPR) |
FY |
6 yrs |
GS 01006 |
Possibly |
| MERCHANDISE CREDIT MEMORANDUM Credits a non-University customer account. |
University Receivables* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
|
| PAST-DUE AND DELINQUENT ACCOUNTS NOTICES Used by vendor departments to request immediate payment of outstanding balances from non-University clients and notify debtors of additional actions which may be taken if debts are not paid. |
Department* |
FY |
3 yrs |
WSU--GS 04 |
|
| PERSONAL SERVICE CONTRACTS Contracts with individuals or firms for specialized services. |
Controller's Office* (OPR) |
TOC |
6 yrs |
GS 01051 |
Essential |
| PETTY CASH RECORDS DOCUMENTATION Records activity of revolving imprest accounts used to make miscellaneous or emergency purchases. |
Controller* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
|
| PROCEDURE NUMBER APPLICATION Assigns computing service procedure numbers to identify customers and bill for computing services. |
Information Technology* |
termination of number |
1 yr |
WSU--GS 04 |
|
| REQUEST FOR POSITIVE PAY REPORT (WSU 1289) Used to request pay for hours or pieces missed on Unit Pay Report. |
Payroll* |
FY |
2 yrs |
WSU--GS 04 |
|
| REQUEST FOR SHIPMENT OF MERCHANDISE Documents returned merchandise to vendors, outgoing shipments, and misdirected parcels returned to Receiving and Delivery. |
Controller's Office* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
|
| REQUEST TO SERVE FOOD AT MEETINGS AND TRAINING SESSIONS Authorizes the use of University monies for the purchase of meals, coffee and light refreshments at meetings and formal training sessions that are official University business. |
Controller* |
FY |
2 yrs |
WSU--GS 04 |
|
| REQUESTS AND APPROVALS FOR WRITE-OFF OF UNCOLLECTIBLE ACCOUNTS Provides a record of requests by vendor departments for approval to write off uncollectible accounts and signature approvals from appropriate appointing authorities for the write-offs. |
University Receivables* |
|
6 yrs |
WSU--GS 04 |
|
| RISK ASSESSMENT CHECKLISTS Provides a record of identification, review, and management of risks that potentially affect University assets and resources. This documentation includes checklists from areas and supporting spreadsheets and/or calculations. |
Business Services--General Accounting* |
FY |
3 yrs |
WSU--GS 04 |
|
| RISK ASSESSMENT DOCUMENTATION Provides a record of identification, review, and management of risks that potentially affect area assets and resources. This documentation includes checklists from departments and supporting spreadsheets, calculations, and/or documentation. These records provide the data for the checklists submitted to Business Services--General Accounting. |
Area Administrator* |
FY |
3 yrs |
WSU--GS 04 |
|
| SERVICE CENTER APPLICATION (WSU 1272) Used to request approval to charge for goods, services and/or use of equipment. |
Controller* |
FY |
2 yrs |
WSU--GS 04 |
|
| SOFTWARE INVENTORY AND REGISTRATION FILE Provides a record of computer software programs with version, manufacturer, and purchase order information updated as needed, and software license registration cards for proof of purchase. |
Department* |
software disposed of |
0 |
WSU--GS 04 |
|
| SPECIAL COURSE FEE REQUEST (WSU 1224) Used to request establishment of special course fees to pay for goods and services not provided by state appropriated funds or general student fees. |
University Receivables* |
fee termination |
2 yrs |
WSU--GS 04 |
|
| SUBCODE ACTIVITY AND BALANCE DETAIL Provides a record of accumulative receivables balances for the fiscal year. Reports are run from the Billing Receivables System (BRS) database and sent monthly to each vendor department as requested by the department. |
Department* |
US |
0 |
WSU--GS 04 |
|
| UNCOLLECTED ACCOUNTS Provides a record of accounts over 90 days past due and at least $50, which are sent to the University Receivables Collection Desk for action. |
Collection Desk (University Receivables)* (OPR) |
payment received or write-off |
3 yrs |
WSU--GS 04 |
|
| WASHINGTON STATE UNIVERSITY INVOICE Records charge sales to non-University customers. |
University Receivables* (OPR) |
FY |
6 yrs |
WSU--GS 04 |
|