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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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