Schedule Spreadsheet

UNIVERSITY OF WISCONSIN SYSTEM FISCAL AND ACCOUNTING GENERAL RECORDS SCHEDULE SPREADSHEET FORMAT DOCUMENT RDA # Administrative Policies and Procedures Manuals Routine Internal Status & Activity Reports Yearend Reports (GAAP) Tax Related Reports Academic Fee Income Report (AFIR) Annual Financial Report Non-Routine Financial Reports and Studies Fiscal Management Subject & Correspondence Files Audit Documentation: Regularly-Occurring Audit Cycles A-133 Audits, CAFR Audits Audit Documentation: Irregularly-Occurring Audit Cycles Reconciliation Work Papers Authorization for Access/Forms Authorization for System Access Purchasing Card Authorization Corporate (Travel) Card Authorization SFS Authorization Forms Credit Card Receipts and/or Deposits Paper or Electronic Transactions FISC100 FISC101 FISC102 FISC103 FISC104 FISC105 FISC106 Retention Retention Original Copies DESCRIPTION I. Fiscal Administration Records All written policies, procedures and related documents pertaining to fiscal matters (EVT = Date of supercession) EVT + 3 EVT EVT + 3 EVT All fiscal related manuals (EVT = Date of supercession) EVT EVT Internal statistical and narrative reports on routine operations of a fiscal office FIS + 6 EVT Reports and supporting documentation 1098Ts listing/log, W2s, 1099s, Sales Tax, etc Report and supporting documentation FIS + 6 EVT Permanent Record Reports and studies created for fiscal, accounting and administrative review (EVT = FIS + 4 EVT when no longer needed) Correspondence, memoranda and reports used to support general fiscal management EVT + 3 EVT All audit reports, responses and findings (EVT = issuance of final audit report) All audit reports, responses and findings (EVT = issuance of final audit report) Next or 10 FIS + 4 FIS + 4 EVT EVT EVT Disp Destroy Destroy Destroy Destroy Destroy Destroy Perm Destroy Destroy Destroy Destroy FISC107 FISC108 FISC109 All audit reports, responses and findings (Next = date of next audit cycle or 10 years) Destroy Intermediate fiscal records of receipts and disbursements used to reconcile accounts Applications, authorizations, cardholder agreements and related forms to establish accounts (FIS = year inactivated) Applications, authorizations, cardholder agreements and related forms to establish accounts (FIS = year inactivated) Applications, authorizations, cardholder agreements and related forms to establish accounts (FIS = year inactivated) Applications, authorizations, cardholder agreements and related forms to establish accounts (FIS = year inactivated) Applications, authorizations, and related forms to establish accounts (FIS = year inactivated) Any CC slip from a cc machine or related documentation associated from transaction or encrypted data containing cc numbers (EVT = CR) Any CC slip from a cc machine or related documentation associated from transaction or encrypted data containing cc numbers (EVT = CR) Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy FISC110 SCHEDULE NOT VALID Internal Control Policies & Procedures Internal Management Review and Routine Oversight Control Files, Reports, Action Files Internal Audit Control Files, Reports, Action Files and Findings Internal Control Reference Files FISC200 FISC201 FISC202 FISC203 II. Internal Control Records All related documentation regarding internal control audits and findings (EVT = record superseded) EVT + 3 EVT All related documentation regarding routine internal management review and oversight of operations (EVT = date of completed audit report) EVT + 3 EVT All related documentation regarding Internal Audits of controls including files, reports and findings (Next = date of next audit or 10 years) Next or 10 EVT All reference files used to support internal control programs (EVT = when file is superseded) EVT + 0 EVT Destroy Destroy Destroy Destroy III. Payments and Receipts from all Sources except Capital Improvement and State Building Commission Projects All supporting documentation related to the purchase of goods or services including Expenditures (A/P Records-but not limited to ) FISC300 FIS + 6 FIS + 1 the payment process, i.e., manuals, check logs, registers, etc Vouchers - Invoices - Direct Payments Voucher listing reports and documentation supporting documentation Vouchers - Student Vendors Student voucher reports and supporting documentation Travel Expense Reports (TERs) TERs and attached receipts/documentation Payment to Individual Reports (PIRs) PIRs and attached documentation Credit card receipts (Procurement card purchases) Departmental receipts/documentation log/pcard envelopes Academic Support Service Agreements (ASSAs) ASSAs and attached documentation Entertainment Contracts Attached receipts and documentation Inter-Institutional Agreements (IIAs) Supporting documentation behind IIA's buying or selling institution) Financial Aid Disbursements Disbursement reports used to support expenditures and reconciliation of aid Purchase Orders Form, contracts, agreements and related information for the purchase Records include all supporting documentation related to the receipt of funds,which may include but are not limited to: deposit forms, remittance forms, and any documentation shat supports student charges/bills, such as uploads of charges Receipts (Accounts Receivable Records-not limited to ) FISC301 FIS + 6 FIS + 1 (batch), housing/food plan contracts, manual charges, special fees, etc. Deposits - Student Payments Can include student remittances, receipts, third-party settlement reports, etc Deposits - Departmental Receipts Forms, reports, etc from departments for lump sum deposits, etc Deposits - From Invoices to external parties Includes QuickBooks invoices or other manual invoices to 3rd parties Financial Aid Returns (Credit Backs) Return form and supporting documentation related to the return IV. State Banking and Cash Management Related Records FISC400 FIS + 6 EVT Electronic imaging and paper checks (ZBA, Agency, Contingent Funds) FISC401 FIS + 6 EVT Voided checks resulting from printing errors Request for stop payment and related correspondence/reports. Includes ZBA, Agency and Contingent Fund accounts. FISC402 FIS + 6 EVT Liability to pay on checks up to 6 years. Includes any documentation of unpaid items and request for reissuance of checks All reports, logs, follow-up letters and supplemental documentation for stale check follow-up/voids & reissues FISC403 FIS + 6 EVT All statements and supporting documentation for reconciliation Reports, statements of fees, activity, etc All documentation requesting signature authority for checks (EVT = inactivation of signature authority) FISC404 EVT + 6 EVT Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy Paid/Canceled Checks (Electronic Imaging and Paper) Voided Checks Stop Payment/Voids/Cancels Check Records Checks - Canceled Checks - Stale (Voids/Reissues) Bank Statements: All Accounts Bank Analysis Reports Signature Cards: Authorization Destroy Destroy Destroy Destroy Destroy Destroy Destroy Destroy C:\DOCUME~1\DEBZUR~1\LOCALS~1\Temp\UWS.Fiscal.Accounting.General.Schedule.Spreadsheet.Final UNIVERSITY OF WISCONSIN SYSTEM FISCAL AND ACCOUNTING GENERAL RECORDS SCHEDULE SPREADSHEET FORMAT DOCUMENT General Obligation Bond Records RDA # FISC405 Retention Original EVT + 50 Retention Copies DESCRIPTION Supporting documentation for principle and interest payments, correspondence and reports Disp Destroy Collection Case Files Non-Student Related Files FISC500 Student Delinquent Files Outside Collection Agency Case Files V. Collection Related Records Dunning letters, documentation of collection efforts, payment agreements, EVT + 7 EVT + 1 correspondence on delinquent accounts, reports to/from agency, etc. Dunning letters, documentation of collection efforts, payment agreements, correspondence on delinquent accounts, reports to/from agency, etc. All correspondence and documentation related to delinquent student accounts (can include payment plans, deferments, student letters, pre-collect process, book vouchers, temp loans, etc) (EVT = collection is paid) All correspondence related to case files including documentation to outside collection agencies VI. General Ledger Transactions FIS + 6 FIS + 1 All supporting documentation for journal uploads or entries into SFS All supporting documentation for journal uploads or entries into SFS All supporting documentation for journal uploads or entries into SFS All supporting documentation for journal uploads or entries into SFS All supporting documentation for budget uploads or entries into SFS Documentation supporting project budgets, etc Documentation supporting allocation of purchasing card expenditures Destroy Destroy Destroy Destroy Journal Entries (Not limited to these examples) Internal Transfers (chargebacks) Payment Transfers Revenue Transfers Budget Transfers Budget Entries for Projects Pcard Uploads FISC600 Destroy Destroy Destroy Destroy Destroy Destroy Destroy Capital Accounting Projects: Fed. Construction Funds Capital Accounting Projects: Non-Fed Constrctn Funds Capital Accounting Project Budgets VII. Capital Improvement and Projects Accounting Documentation of capital assets, depr schedules, fixed assets, mortgage ledgers, FISC700 EVT + 30 EVT facility/plant ledgers, inventory reports, etc FISC701 FIS + 4 EVT All documentation supporting construction fund projects FISC702 FIS + 4 EVT Budget related records (allotments) for construction fund projects Destroy Destroy Destroy Capital Equipment Inventories Equipment - Non-capital Surplus Property Disposition Records VIII. Capital Asset Inventory and Surplus Property Records FISC800 FIS + 4 EVT Physical inventory reports and related documentation Destroy Reports and other documentation related to non-capital equipment Destroy Disposal records, asset forms and related acquisition documentation pertaining to this FISC801 EVT + 3 EVT property (EVT = date of disposition) Destroy IX. Gift/Grant Related Accounting Records Transmittals, awards, budgets and related documentation for federal grants (EVT = EVT + 3 EVT + 1 submission of financial report or close of grant) All related reports, forms and documentation related to PAR reports (EVT = submission of financial report or close of grant) Reports and supplemental information for verification of federal grants/contracts (EVT = submission of financial report or close of grant) Transmittals, awards, budgets and related documentation for non-federal grants (EVT EVT + 3 EVT + 1 = submission of financial report or close of grant) Reports and supplemental information for verification for a non-federal gift/grant (EVT = submission of financial report or close of grant) Transmittals, awards, budgets and related documentation for non-federal grants in which the agency requires a longer retention period (EVT = submission of financial EVT + 6 EVT + 1 report or close of grant) Reports and supplemental information for verification for a non-federal gift/grant (EVT = submission of financial report or close of grant) FIS + 6 EVT + 1 All related documentation to verify the grant allocation process All related documentation to verify the fringe allocation processes All related documentation to verify the F&A cost allocation process Documentation used to determine draw amounts against Federal Grants', Letters of EVT + 3 EVT + 1 Credit. (EVT = Date of submission of LOC draw request) EVT + 3 EVT + 1 Grant Folders: Federal Effort Reporting Grant/Agreement Interim/Final Reports/Invoices Gift and Grant Folders: Non-Federal Gift/Grant/Agreement Interim/Final Reports/Invoices Grant Folders: Non-Federal and Subject to External Agency Restrictions Gift/Grant/Agreement Interim/Final Reports/Invoices Allocations Fringe Cost Allocations Facilities and Administration (F&A) Cost Allocations Letter of Credit: Drawdown Information Facilities and Administration (F&A) Cost Rate Proposals FISC900 Destroy Destroy Destroy Destroy Destroy FISC901 FISC901A Destroy Destroy Destroy Destroy Destroy Destroy FISC902 FISC903 FISC904 Rate Proposals, cost allocation plans and computations. (EVT = date of submission) Destroy C:\DOCUME~1\DEBZUR~1\LOCALS~1\Temp\UWS.Fiscal.Accounting.General.Schedule.Spreadsheet.Final