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Records Management and Archives

Records Retention Schedules

Print friendly Modified May 3, 2010

The revised schedules for the retention and/or disposition of the following university system records are based upon the requirements of the Georgia Records Act (O.C.G.A. 50-18-90 et seq.). This version includes revised schedules as filed with the Division of Archives and History, Office of Secretary of State as of April 1, 2009.

USG Records Retention Manual (Revised March 30, 2010)

Series: A: Administration | B: Academic Affairs | C: Auxiliary Services | D: Information Management and Planning | E: Intercollegiate Athletics | F: Library/Archives/Records Management and Museum | G: Human Resources | H: Publications/Promotions and Alumni Relations | I: Research | J: Police/Security and Safety | K: Student Records | L: Student Affairs | M: Finance | N: Property Management and Control | O: Legal

M1 Purchase Requests Records

Explanation: This series documents the purchase of supplies and services by the institution. This series may include but is not limited to: purchase requests; purchase orders; inter-departmental requisitions for equipment, supplies, and services; and related documentation and correspondence.

Record Copy: Business Services, Units

Retention: 5 years

Citation or Reference: O.C.G.A. 11-2-725

Background Information: Previously Located in Series: A53, Category: Administration


M2 Annual Fiscal Reports

Explanation: This series documents annual fiscal year-end status of accounts and is used to provide the office with summary information relating to its programs which may be used for planning or review. Records include: reconciliation reports; annual operating statements; schedules of rates; and related correspondence.

Record Copy: Business Office

Retention: 5 years or two successive audits, whichever is longer

Citation or Reference:

Background Information: Previously Located in Series: A69, Category: Administration


M3 Annual Financial Statements

Explanation: This series provides a summary and report of fiscal year operations in accordance with Government Accounting Standards, board rules, and generally accepted accounting procedures.

Record Copy: Institutional Archives; Business Office

Retention: Permanent

Citation or Reference: O.C.G.A. 50-6-24; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; Government Accounting and Standards Board No. 34

Background Information: Previously Located in Series: A70, Category: Administration


M4 Correspondence, Fiscal

Explanation: Records document communication with other government agencies, vendors, and the public pertaining to the agency's fiscal policy, obligations, and revenue. Records include correspondence sent and received by the agency administrative and/or business office staff.

Record Copy: Units

Retention: 5 years

Citation or Reference: O.C.G.A. 9-3-25

Background Information: Previously Located in Series: A71, Category: Administration


M5 Development and Endowment Management Fee Records

Explanation: This series documents the revenue earned quarterly on gift accounts and fees charged by the institution's development office. Information includes: dates; gift account amounts and identification numbers; earnings; department or account responsible for payment; and fee amount.

Record Copy: Research Accounting

Retention: 5 years

Citation or Reference: O.C.G.A. 9-3-24

Background Information: Previously Located in Series: A72, Category: Administration


M6 General Ledger Statements

Explanation: This series provides a complete monthly record of the final posting of all university financial transactions, listed by account number. It is used to prepare periodic financial statements. Records contain: the program name; account number; posting date; debit and credit amounts; new balance; and related information.

Record Copy: Business Affairs

Retention: 7 years

Citation or Reference: O.C.G.A. 9-3-24

Background Information: Previously Located in Series: A73, Category: Administration


M7 Miscellaneous Accounting Reports

Explanation: This series documents the production of various accounting reports made by individual offices or departments on a monthly, quarterly, or annual basis. These reports provide summary information relating to the department and its programs, and may be used for planning or review. Reports include operating statements, year-end projections, reconciliation's, and expenditures by facilities, accumulated hours and dollars by employee, summaries of assets and liabilities, sales, cost accounting, and income. Records may include but are not limited to: working papers; drafts; final reports; and related documentation and correspondence.

Record Copy: Creating units

Retention: 5 years for annual reports; 1 year for monthly and quarterly reports and working papers

Citation or Reference:

Background Information: Previously Located in Series: A74, Category: Administration


M8 Operating and General Ledger Reconciliation Records

Explanation: This series documents monthly reconciliation's with the operating ledger or general ledger. Records consist of working papers and monthly reconciliation reports.

Record Copy: Accounting

Retention: 7 years

Citation or Reference: O.C.G.A. 9-3-24

Background Information: Previously Located in Series: A75, Category: Administration


M9 Accounts Aging Records

Explanation: This series provides a cumulative listing by accounts receivable number of all receivables on the Accounts Receivable master file in the Banner Student Information System. For each receivable, the amounts that are not yet due, currently due, and overdue are indicated. All amounts are principal amounts; interests, service charges, and late charges are not included. Records consist of account listings sorted alphabetically by customer showing balances. Listings are generated at the end of the fiscal year and at other times upon request.

Record Copy: Business Office

Retention: 7 years

Citation or Reference: O.C.G.A. 9-3-24

Background Information: Previously Located in Series: A76, Category: Administration


M10 Accounts Payable Records

Explanation: This series documents a department's expenditures and purchases. The series may also be used to research, evaluate, and monitor prior transactions and/or track the budget. Records may include but are not limited to: departmental purchase orders; contract release orders; balance sheets; bills; invoices; invoice vouchers; journal voucher/entry forms; price quotes; purchase orders; departmental requisitions; justifications of purchases; payment authorizations; reports of receipt of goods or services; and related documentation and correspondence. See Schedule A85 for P-Cards.

Record Copy: Business Office

Retention: 5 years

Citation or Reference: O.C.G.A. 11-2-725

Background Information: Previously Located in Series: A77, Category: Administration