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INFORMATION FOR YALE OFFICES :: RECORDS SCHEDULES
In an effort to preserve
and maintain its history, Yale University seeks to retain certain documentation
concerning accounting at Yale. Specific topics of interest include:
- Development and implementation of accounting policies, procedures, and instructions;
- Responsibilities with other offices with accounting responsibilities
Archival records
(Permanent records should be transferred to the Archives.
Please arrange timing and frequency of records transfer with Archives
staff.)
- Accounting policies, procedures, guidelines, and instructions
- Annual accounting reports
- Annual summaries of financial activities and financial sources, including aggregate statistics
- Charts and records documenting fiscal oversight hierarchies
- Meeting minutes
and supporting materials concerning accounting policies and procedures,
and distribution of accounting responsibilities
- Publications concerning accounting at Yale (2 copies)
- Records concerning the establishment, purpose, and codes of accounts
- Topical files of the vice president of finance and administration, the associate
vice president of finance, the controller, and directors of general
accounting services and the tax department
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Office of record
Finance and Administration, the Controller's
Office, General Accounting Services, and the Tax Department maintain
the record copy of documentation about accounting. Business
managers may also hold record copies of certain unique accounting
materials. Individual units that are not responsible for the
creation of such records, but that maintain duplicates of such works
or related materials, should destroy these files after they are no
longer needed. |
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Non-permanent records
requiring temporary retention for legal purposes
(Unless
otherwise noted, destroy 7 years following active use or fiscal year of
creation, whichever is later.)
- Account maintenance
and activity records, including general accounting records, accounting
review and reconciliation records, monthly or quarterly reports, budget
maintenance records, closing of the books records, receipt and disbursement
ledgers and journals, bank statements, and cancelled checks
- Tax records
Routine administrative
records (Destroy following their immediate administrative use.)
- Distributed copies of rainbow (financial) reports
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