Directory of University Records
Model File Classification Plan
Finances
Records relating to the management of university and departmental financial resources. By default, these records are scheduled under RRSDA 1999-005, General Administrative, Program and Subject Files. Exceptions are noted in brackets, with a link to the over-riding RRSDA. See scope notes for more detailed description.
- Finances (General)
- Policy, Procedures, Standards
- General
- Planning
- Reports and Statistics
- Special Projects
- Reference and Information Files
- Accounts Payable
- Policy, Procedures, Standards
- General
- Expenditure Transactions (RRSDA 1995-001)
- Accounts Receivable
- Policy, Procedures, Standards
- General
- Receipt Books
- Deposit Slips
- Deposit Summaries
- Audits
- Policy, Procedures, Standards
- General
- Audit Case Files
- Budget Planning
- Policy, Procedures, Standards
- General
- Planning Files
- Funding Proposals
- Final Budgets
- Budget Reports
- Policy, Procedures, Standards
- General
- Payroll Encumbrance Reports
- Monthly Summary Budget Reports
- Year-End Summary Budget Reports
- Investments
- Policy, Procedures, Standards
- General
- Investments Files
- Petty Cash
- Policy, Procedures, Standards
- General
- Petty Cash Vouchers (RRSDA 1995-014)
- Risk Management
- Policy, Procedures, Standards
- General
- Insurance Policies
- Insurance Claims Files
- Risk Assessment Files
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Scope notes
- Finances (General)
- Use for records relating to university or departmental finances in general but which do not fall under any other primary in this subject heading. Note that the secondaries "Policy, Procedures, Standards," "General," "Planning," "Reports and Statistics," "Special Projects," and "Reference and Information Files" can also be attached to any other primary if needed. See How to Use the Model Classification Plan for more details regarding generic secondaries.
- Accounts Payable
- Use for vouchers, receipts, invoices and other records relating to the expenditure of university or departmental funds. Open separate files for each applicable FASBE accounting code. At the end/beginning of each fiscal year close old files and open new files. These records are scheduled under RRSDA 1995-001. Note that Financial Services is the Office of Primary Responsibility (OPR) for this series.
- Accounts Receivable
- Use for records documenting the receipt of monies. For retention schedules, see RRSDAs under Financial Services - Cashiers.
- Audits
- Use for correspondence, reports and other records relating to internal or external audits of the department. Open a separate case file for each audit.
- Budget Planning
- Use for correspondence, reports, statistics, proposals and other records relating to departmental budget planning. It is advisable to keep working planning files separate from the final funding proposal, as the latter has longer value for review.
- Budget Reports
- Use for the monthly reports received from Financial Services. By retaining a separate file for the final monthly report for each fiscal year under "Year-End Summary Reports," departments can retain a convenient summary for reviewing their budget and expenditure history.
- Investments
- Use for records relating to university or departmental investments.
- Petty Cash
- Use for receipts, invoices, vouchers and other records relating to the department's petty cash funds. These records are scheduled under RRSDA 1995-014. Note that Financial Services is the Office of Primary Responsibility (OPR) for this series.
- Risk Management
- Use for records relating to university and deparmental insurance policies and claims.
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Page created May 22, 2001