RECORDS
90.01
Revised 8-11
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) | fiscal year | 6 yrs | GS 01016 | Essential |
| BANK ACCOUNT REQUEST Requests authorization to establish a commercial bank account. |
Controller* Dean Department |
fiscal year fiscal year fiscal year |
3 yrs 1 yr 2 yrs |
WSU--GS 04 WSU--GS 04 WSU--GS 04 |
|
| BANKING RECORDS A record of University transactions with financial institutions. May include deposit slips, bank statements, check registers, reconciliation statements and other related documents. |
Department* (OPR) | fiscal year | 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* (Computer output microfiche) University Receivables (digital media) Department |
fiscal year fiscal year fiscal year |
6 yrs 6 yrs 2 yrs |
WSU--GS 04 WSU--GS 04 WSU--GS 04 |
Essential |
| BUDGET STATEMENT Used to communicate financial status of University accounts. |
General Accounting* (OPR) (microfiche) Department |
fiscal year admin purpose served |
6 yrs 0 |
WSU--GS 04 WSU--GS 04 |
|
| CASH ADVANCE REQUEST (WSU 1060) Used to document a cash advance for work on grants or contracts. |
Controller* Department |
fiscal year fiscal year |
2 yrs 2 yrs |
WSU--GS 04 WSU--GS 04 |
|
| CASH DEPOSIT REPORT (WSU 1223) Used to deposit monies into WSU accounts. |
Controller* (OPR) Department |
fiscal year fiscal year |
6 yrs 2 yrs |
WSU--GS 04 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* | fiscal year | 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) Department |
fiscal year fiscal year |
6 yrs 2 yrs |
WSU--GS 04 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) (magnetic media) Department |
fiscal year fiscal year |
6 yrs 1 yr |
WSU--GS 04 WSU--GS 04 |
Possibly Essential |
| 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) | termination of contract |
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* or Controller* |
fiscal year | 6 yrs | WSU--GS 04 | |
| CREDIT CARD TRANSACTION RECORDS-- ELECTRONICALLY-PROCESSED Provides a record of electronically-processed credit card payments and refunds from non-University clients. Includes electronically-processed swipe-transfer credit card machine transaction tapes and original individual sales receipts (for refund documentation). |
Department* or Controller* |
fiscal year | 6 yrs | WSU--GS 04 | Possibly Essential |
| CREDIT CARD TRANSACTION RECORDS-- MANUALLY-PROCESSED Provides a record of manually-processed credit card payments and refunds from non-University clients. Primary copy includes journal entries of credit card transaction information and original individual sales receipts (for refund documentation). NOTE: Manual credit card imprint forms containing full string credit card numbers are a security issue. Primary copy of the card information is retained in a journal entry and the imprint form is then retained as a secondary copy for the period indicated. |
Department* or Controller* (journal entries, original sales receipts) Department or Controller (manual credit card imprint forms) |
fiscal year fiscal year |
6 yrs 1 yr |
WSU--GS 04 WSU--GS 04 |
Possibly Essential |
| EXPENDITURE TRANSFER REQUEST (WSU 1048) Used by budget administrator and Principal Investigator to transfer identifiable direct charges between funding sources. |
Controller* Department |
fiscal year fiscal year |
6 yrs 2 yrs |
WSU--GS 04 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* Department |
fiscal year fiscal year |
0 yr 2 yrs |
WSU--GS 04 WSU--GS 04 |
|
| GIFT TRANSMITTAL AND ACKNOWLEDGMENT REFERENCE FILES Provides reference copies regarding the nature of gifts and their donor(s) routed from WSU units to WSU Foundation--Gift Accounting. May include reference copies of 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. |
Department
Controller |
submitted to WSU Foundation submitted to WSU Foundation |
30 days 30 days |
WSU--GS 04 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) (magnetic media) Department |
fiscal year fiscal year |
6 yrs 1 yr |
WSU--GS 04 WSU--GS 04 |
|
| INTERDEPARTMENTAL STATEMENTS Provides a record of interdepartmental charges. |
Department* | fiscal year | 2 yrs | WSU--GS 04 | |
| INVOICE RECEIPTS (WSU 1054) Used to record all sales (except internal) and all collections of cash. |
Cashier/Revenue* (OPR) Department |
fiscal year fiscal year |
6 yrs 2 yrs |
WSU--GS 04 WSU--GS 04 |
|
| JOURNAL VOUCHER Documentation for entering journal voucher transactions into the University's accounting system. |
Department* (OPR) or Controller's Office* (OPR) |
fiscal year fiscal year |
6 yrs 6 yrs |
GS 01006 GS 01006 |
Possibly Essential |
| MERCHANDISE CREDIT MEMORANDUM Credits a non-University customer account. |
University Receivables* (OPR) Department Customer |
fiscal year fiscal year n/a |
6 yrs 2 yrs n/a |
WSU--GS 04 WSU--GS 04 WSU--GS 04 |
|
| PAST-DUE AND DELINQUENT ACCOUNTS NOTICES--PAYMENT NOT RECEIVED Provides a record of 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, when the University has not received payment from clients. |
University Receivables* Department |
write-off fiscal year |
6 yrs 3 yrs |
WSU--GS 04 WSU--GS 04 |
|
| PAST-DUE AND DELINQUENT ACCOUNTS NOTICES--PAYMENT RECEIVED Provides a record of 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, when the University receives payment from clients. NOTE: If payment is not received, records are held under ÒPast Due and Delinquent Accounts Notices--Payment Not Received.Ó |
Department* University Receivables |
fiscal year payment received |
3 yrs 0 |
WSU--GS 04 WSU--GS 04 |
|
| PERSONAL SERVICE CONTRACTS Contracts with individuals or firms for specialized services. |
Controller's Office* (OPR) | termination of contract |
6 yrs | GS 01051 | Essential |
| PETTY CASH RECORDS DOCUMENTATION Records activity of revolving imprest accounts used to make miscellaneous or emergency purchases. |
Controller* (OPR) Department |
fiscal year fiscal year |
6 yrs 2 yrs |
WSU--GS 04 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* Department |
fiscal year fiscal year |
2 yrs 2 yrs |
WSU--GS 04 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) Receiving Department |
fiscal year fiscal year fiscal year |
6 yrs 3 yrs 2 yrs |
WSU--GS 04 WSU--GS 04 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* Department |
fiscal year fiscal year |
2 yrs 1 yr |
WSU--GS 04 WSU--GS 04 |
|
| REQUESTS AND APPROVALS FOR WRITE-OFF OF UNCOLLECTIBLE ACCOUNTS Provides a record of requests by University Receivables or vendor departments for approval to write off uncollectible accounts and signature approvals from appropriate expenditure authorities for the write-offs. |
University Receivables* Department |
fiscal year payment received or write-off |
6 yrs 0 |
WSU--GS 04 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* | fiscal year | 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* | fiscal year | 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* Department |
fiscal year fiscal year |
2 yrs 2 yrs |
WSU--GS 04 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* Department |
fee termination fee termination |
2 yrs 2 yrs |
WSU--GS 04 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* | until superseded | 0 | WSU--GS 04 | |
| UNCOLLECTED ACCOUNTS Provides a record of accounts over 90 days past due, which are sent to the University Receivables Collection Desk for action. NOTE: If payment is received, the record is then retained as a receivable and not as an uncollected account. |
Collection Desk (University Receivables)* (OPR) Department |
write-off write-off |
6 yrs 0 |
WSU--GS 04 WSU--GS 04 |
|
| WASHINGTON STATE UNIVERSITY INVOICE Records charge sales to non-University customers. |
University Receivables* (OPR) Department Customer |
fiscal year fiscal year n/a |
6 yrs 2 yrs n/a |
WSU--GS 04 WSU--GS 04 WSU--GS 04 |
|