¶¡ÏãÔ°AV

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

Back to top

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.

Back to top

Back to DUR Home

Page created May 22, 2001