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["Record Series Identifier","Record Series Name"]
["2.0","FISCAL RECORDS"]
["Record Identifier","Record Title","Custodian of Record","Record Value:\nO - Operational\nF- Fiscal\nL- Legal\nH - Historical\nV - Vital",null,null,null,null,"Retention Authority","Retention Period"]
[null,null,null,"O ","F","L","H","V"]
["VERY IMPORTANT -- See Remarks on last page."]
[]
["2.01","ACCOUNTS PAYABLE","Director AP & Travel","x","x","x",null,null,"See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents related to the creation of a vendor record such as vendor data form; W-9; ACH authorization.",null,null,null,null,null,null,null,"<--- Retention for this specific series (vendor setup documents) is 4 years after the last financial event with the vendor. Cannot destroy while Vendor is still active."]
[null,"Documents related to the payment for goods and services, regardless of payment method (check; wire; ACH): Source document; evidence of approval; pertinent backup.   Examples:  Invoice, fee refund, travel expense reports, check request, wire request; disbursement journals; check registers."]
[null,"Workpapers supporting non-cash debit adjustments to vendor transactions."]
[]
["2.02","ACCOUNTS RECEIVABLE","Director Accounting Services and Financial Reporting, Tax Compliance","x","x","x",null,"x","See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents supporting the creation of a customer record: set-up forms; billing terms; Loan Agreement.",null,null,null,null,null,null,null,"<--- Retention for this specific series (customer setup documents) is 4 years after the last financial event with the customer. Cannot destroy while Customer is still active."]
[null,"Documents related to the collection of payments due to the campus; copies of invoices; correspondence."]
[null,"Analyses supporting Allowance for Doubtful accounts, write-offs."]
[null,"Workpapers supporting non-cash credit adjustments to Customer transactions."]
[null,"Credit card receipts resulting from sales of goods or services."]
[]
[]
["2.03","AUDITS","Director, Audit Services",null,"x",null,"x"]
[null,"Documents related to financial or operational audits (GAAP; BSA);  Campus' workpapers generated during the audits.",null,null,null,null,null,null,"See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Audit reports; annual audited financial statements.",null,null,null,null,null,null,null,"Permanent"]
[null,"Documents related to work performed under Executive Order (EO) 1104, Campus Reporting of Fiscal Improprieties; reports filed under the EO and related workpapers.",null,null,null,null,null,null,null,"Custodian’s record: Retain for 4 years from the end of the fiscal year of the case closure (if unsubstantiated/no report) or final investigative report, if no litigation is pending."]
[2.04,"AUXILIARY ENTERPRISE RECORDS","Assistant VP, University Services; Associate Director Admin & Conference Services","x","x","x",null,null,"See Remarks.","CSU Retention:  Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy.                                     Campus Retention: 7 years"]
[null,"Resident records such as signed license agreements; meningitis informed consent releases."]
[null,"Parking permit records, such as applications; guest pass requests; temporary ADA requests; permit reconciliation reports."]
[null,"Parking citation records, including appeals; administrative hearings; DMV reports."]
[null,"Receipts and cashiering reconcilation reports"]
[null,"Pertinent reports such as Lost and Stolen Permits."]
[null,"Conference records such as summer conference agreements"]
["2.05","BANKING & INVESTING","Director Accounting Services and Financial Reporting, Tax Compliance","x","x",null,null,null,"See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Bank statements, canceled checks; bank charges; bank reconciliations; remittance advices."]
[null,"Cash adjustments/corrections"]
[]
["2.06","BUDGET DOCUMENTS","Senior AVP, Financial Services","x","x",null,null,null,"See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents used in the preparation of the campus' annual budget, such as working files and spreadsheets; correspondence."]
[null,"Final Budget Submission; Allocations; Annual Plan."]
[]
["2.07","BUSINESS PROCUREMENT CARD RECORDS","Senior Director Contracts & Procurement","x","x","x",null,null,"See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents related to purchases made by the Campus using a p-card, such as original statements, receipts, reconciliations."]
[]
["2.08","CASH RECEIPTS","Director, Student Business Services","x","x","x",null,null,"See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documentation for payments received (including fees, permits, etc) such as cash register records, deposit slips; courier records; ticket records; cash journals or logs; cash reconciliations."]
[]
["2.09","CLOSING OF THE BOOKS RECORDS","Senior AVP, Financial Services","x","x",null,null,null,"See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents related to the monthly, quarterly and annual analysis of accounts including reconciliations, journal entries, transaction journals; workpapers."]
[]
["2.10","CONTRACTS AND PROCUREMENT","Senior Director Contracts & Procurement","x","x","x",null,"x"," See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year in which the contract is completed or terminated.                                                                                                  Duplicates: Retain for current fiscal year then destroy.                                                       Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents related to the acquisition of supplies, services, IT resources, space and facilities, and leasing of real property, such as requistions; bids and proposals; purchase orders; contracts; leases; receiving reports; MOU's; licenses."]
[]
["2.11","DEBT","Director Accounting Services and Financial Reporting, Tax Compliance","x","x","x","x","x","Education Code 90010 and Bond Indenture; See Remarks.","Custodian's record: All records for the entire financing (including use of proceeds, use of the financed project, investments, expenditure, etc.) have to be retained until 5 years after the maturity of the original financing and all subsequent refinancings. Contact the director of long term finance in Finance and Treasury and the associate facility planner in CPDC for further details. For the types of records to retain related to tax-exempt bonds, see CPDC Records Retention Checklist - https://www2.calstate.edu/csu-system/doing-business-with-the-csu/capital-planning-design-construction/Documents/Records_Retention_Checklist_4.16.pdf.                      Duplicates: Retain for current fiscal year then destroy.                                            Imaged documents: Retain until verified to the Imaging System then destroy. Note: These requirements apply for Systemwide Revenue Bonds as well as State General Obligation Bonds and State Public Works Board Bonds."]
[null,"Documents related to non-State funding (CSU-issued bonds, equipment financing) such as official statements; debt service schedules; loan agreements."]
[]
["2.12","FINANCIAL REPORTS","Senior AVP, Financial Services","x","x","x",null,null,"See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year of the record item (transaction; reconciliation; form etc) if no litigation is pending.                                      Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents that relate to the status of accounts at month, quarter or year-end such as FIRMS submissions, IPEDS financial reports; SCO tab runs; general ledgers; A/R, A/P and fixed asset sub-ledgers."]
[]
[2.13,"INTERNAL CONTROL COMPLIANCE","Senior AVP, Financial Services","x","x",null,null,"x","See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year containing the last financial event that the document supports, if no litigation is pending.                                                                                                  Duplicates: Retain for current fiscal year then destroy.                                                       Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Non-financial records that show compliance with internal control procedures, such as Delegations of Authority; signature authorizations; electronic banking rights; PeopleSoft user rights; Trust Agreements."]
[]
[2.14,"(not used)"]
[]
[]
["2.15","METHODOLOGIES","Senior AVP, Financial Services","x","x","x","x","x","See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year containing the last financial event that the document supports, if no litigation is pending.                                                                                                  Duplicates: Retain for current fiscal year then destroy.                                                       Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents that illustrate the reasoning and argumentation behind decisions made or actions taken, such as cost allocation methodologies; interest earnings allocations; Reserve Justifications."]
[]
["2.16","PEOPLESOFT DOCUMENTATION","Senior AVP, Financial Services","x","x",null,"x","x","See Remarks.","Custodian's record: Retain for 4 years from the end of the fiscal year in which the record is inactivated,  if no litigation is pending.                                                                              Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents relating to Finance Application such as configuration/setup; requests to create chartfield elements; user manuals."]
[]
["2.17","(not used)"]
[]
[]
[]
["2.18","STUDENT FINANCIAL RECORDS","Director, Student Business Services; Director Financial Aid","x","x","x"]
[null,"Documents relating to enrollment or registration (such as disenrollment listing; registration refund petitions)",null,null,null,null,null,null,"\"AACRAO\"; see Retention Schedule 4","2 year"]
[null,"Documents relating to Tuition and Fee charges (such as dishonored checks; promissory notes; aging and balancing reports; collection attempts)",null,null,null,null,null,null,"\"AACRAO\"; see Retention Schedule 4","5 years after graduation or date of last attendance."]
[null,"Documents relating to financial aid (such as stop payment requests; direct deposit / ACH transmissions; authorizations for educational line of credit loans)",null,null,null,null,null,null,"\"34 CFR 668.24\"; see Retention Schedule 4","3 years after award."]
[null,"Documents relating to Student Athletes (such as scholarship payment authorizations for athletic Grant in Aid and ASI checks)",null,null,null,null,null,null,"\"Best Practice\"; see Retention Schedule 4","6 years after initial CSU enrollment or 2 years from last enrollment, whichever is longer."]
[]
["2.19","TAX ITEMS","Director Accounting Services and Financial Reporting, Tax Compliance","x","x","x",null,null,"IRC Section 6501(e)(1)(A); See Remarks.","Custodian's record: Retain for 6 years.                                                                                                                              Duplicates: Retain for current fiscal year then destroy.                                                                                     Imaged documents: Retain until verified to the Imaging System then destroy."]
[null,"Documents related to the filing of information with taxing authorities such as the IRS and State Franchise Tax Board.",null,null,null,null,null,null,"California Revenue & Tax Code 19704 and C.F.R. Section 301.6501"]
[null,"Including documents related to the filing of information with other governmental entities along with W-9 requests processed by outside entities.",null,null,null,null,null,null,"President's Directive No. 13"]
[]
["Remarks:","ELECTRONIC VERSUS HARDCOPY"]
[null,"Retention standards apply regardless of whether the record is created or maintained in paper or electronic format."]
[null,"All records must be maintained in a readable format regardless of changes in technology or equipment obsolescence."]
[null,"Hardcopy versus Electronic:  Electronic copies satisfy the law for enforceability of a transaction and as evidence in a dispute.   Civil Code Sections 1633.1 et seq and Evidence Code Section 1521."]
[]
[null,"VERIFICATION OF IMAGED DOCUMENTS; \"WHEN TO SHRED THE ORIGINAL\";"]
[null,"Physical documents must not be destroyed until their scanned images have been sufficiently examined for completeness, clarity and accuracy of indexing."]
[null,"Shredding should be suspended at any time that the reliability of the process or the stability of the system is in question."]
[]
[null,"RETENTION PERIOD"]
[null,"Different retention periods exist for 'fiscal records', depending on the underlying Funding Source."]
[null,"If an activity's Funding Source is a bond, the retention period is dependent on the final term of the bonds plus 5 years (typcially 35 years). See 2.11."]
[null,"If an activity's Funding Source is a grant, the retention period is somewhat long.  Refer to Retention Schedule #10 Research and Sponsored Programs for guidance."]
[null,"For all other funding sources, the retention periods reflected here apply, as 'default'."]
[]
[null,"The 4-year retention period recommended for most of the Fiscal Record categories is based on the following considerations. Please see exceptions noted above related to bond funded capital projects, expenditures and usage as well as remarks below."]
[null,"1 -- The IRS requirement to retain records for up to 6 years (CSU files tax returns on its Unrelated Business Income and must be able to support the reported activity in the event of an audit)."]
[null,"2 -- Though CSU must have its procurement practices audited every 5 years (Ed Code 89045 ), the SCOPE of those audits is never more than 3 years.  3 yrs of data will suffice per M. Schlack."]
[null,"3 -- Review of other universities' retention periods, which generally ranged from 3 to 6 years."]
[null,"4 -- CSU's annual cost of storing records off-site, which could be upwards of $650,000; 3 locations were polled; their average annual cost was $27K. 24 locations X $27K = $648K."]
[null,"5 -- An intent to keep the number of retention rules minimal (for easier implementation), and acceptance that some records will be retained longer than technically needed."]
[null,"6 -- Property & Equipment Records:  Separate category not needed; redundant.  Expensed items will be in 2.01 A/P; Capitalized items and depreciation will be in 2.03 Audits."]
[]
[null,"LOCAL CONTACT AND PHONE"]
[null,"Campuses utilizing this schedule may find it helpful to add columns to the right to insert \"local contacts\" (subject matter experts) for each of the record categories."]