Payroll Records

Computer Output Reports From Payroll Financial Data Bases (Permanent)

A.   Description:

Financial reports (regardless of medium) generated from a computer data base for the disbursement of resources of the institution. These are cumulative fiscal year end closeout reports summarizing the financial activities of the institution by providing final year-to-date summary accounting data and a permanent audit trail for all disbursement transactions affecting any and all funds and accounts.

B. Retention:

1. Office: 3 years. Microfilm.
2. University Archives: Permanent.

Table Reports (Payroll)

A.  Description:

Define the meaning of code numbers and fund groups used in transactions processed through the institutions automated financial accounting system. Examples include Descriptor Table Listing, Transaction Code Decision Table Listing and Table Maintenance Audit Report. The specifications of the reports of each institution may vary.

B.  Retention:

1. Year End Cumulative Table Reports:
2. Office: 3 years. Microfilm.
3. College or University Archives: Permanent.
4. Other Table Reports: Until updated, superseded, or no longer needed for reference; destroy.