All-University Records Retention Schedules
Accounting/Fiscal Records
| Record Series Title—Function/Purpose | Location (*Official Copy) | Retention and Disposition Action | Disposition Authority No. | Remarks |
|---|---|---|---|---|
| Advance Payments Listings List $100 to $500 advance payments from new students. | Bursar's Office* | Retain until replaced, then destroy. | 79-11-23905 Rev. 3 | |
| Advance Payments Listings (secondary copy) | Admissions | Retain until admin. purpose served, then destroy. | Secondary copy under 79-11-23905 Rev. 3 | |
| Allotment Management and Budget Development Records relating to the development of University budget proposals and the management of allotments. Includes, but is not limited to:
Strategic plans developed in accordance with RCW 43.88.090 and covered by Strategic Plans – Final (Unpublished) (DAN GS 10001; see Administrative-Executive Level Records). | Department* | Retain for 6 years after end of biennium, then destroy. | GS 01040 Rev. 1 | Essential |
| Allotment Management and Budget Development (secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 01040 Rev. 1 | |
| Audit Reports Report on financial status of Compton Union Building and the campus Associated Students of Washington State University. (WSU Auxiliary Services and external auditors conduct audits.) Excludes records covered by:
| Compton Union Administration* or Campus VC–Student Affairs* | Retain for 5 years after end of fiscal year, then destroy. | 85-1-34887 Rev. 3 | |
| Banking–Accounts and Transactions Records relating to the University's banking activities and documenting its banking transactions. Includes, but is not limited to:
Excludes master depository contracts covered by GS 01050 (Contracts and Agreements). | Department* | Retain for 6 years after end of fiscal year, then destroy. | GS 01013 Rev. 2 | |
| Banking–Accounts and Transactions (secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 01013 Rev. 2 | |
| Banking--Deposited Items Negotiable instruments received by the University and deposited in the bank in a different format. Includes, but is not limited to:
| Department* | Retain for 14 days after date of deposit, then destroy. | GS 01068 | |
| Budget Statement Used to communicate financial status of University accounts. Note: This records series is discontinued as of January 1, 2021. General Accounting and departments are responsible for maintaining Budget Statements until the end of the stated retention period. (Series to be removed from the retention schedule after June 30, 2027.) | General Accounting* (microfiche) | Retain for 6 years after end of fiscal year, then destroy. | 11-12-63471 | Legacy Record |
| Budget Statement (secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under 11-12-63471 | |
| Code Book Provides a listing of all University account coding. (Retained in computer-generated microfiche.) Note: This records series is discontinued as of January 1, 2021. Controller is responsible for maintaining the existing Code Book until the end of the stated retention period. (Series to be removed from the retention schedule after December 31, 2026.) | Bus Svcs/ Controller* Microfiche | Retain for 6 years after superseded, then destroy. | 16-06-68987 | Legacy Record |
| Code Book (secondary copy) | Business Services– General Accounting | Retain until admin. purpose served, then destroy. | Secondary copy under 16-06-68987 | |
| Consolidated Endowment Fund Quarterly Financial Reports Report financial condition of consolidated endowment fund. | WSU Foundation* | Retain for 6 years after end of fiscal year, then destroy. | 75-2-9214 Rev. 2 | |
| Consolidated Endowment Fund Quarterly Financial Reports (secondary copy) | Vice Pres. for Finance & Administration | Retain until admin. purpose served, then destroy. | Secondary copy under 75-2-9214 Rev. 2 | |
| Contracts and Agreements Instruments signed by the University and one or more parties that set out terms and conditions to which the signing parties agree or submit. Also includes records relating to negotiations, amendments and contract monitoring. Includes, but is not limited to:
| Department* | Retain for 6 years after termination or expiration of instrument, then destroy. | GS 01050 Rev. 2 | Essential |
| Contractual Delegation File Copies of the letters of delegation of the Board of Regents' contractual authority to WSU employees. Used by auditors, vendors, lawyers, and the general public. | VP for Finance & Admin* | Retain for 6 years after superseded, then destroy. | 86-12-38992 Rev. 4 | |
| Contractual Delegation File (secondary copy) | Asst. Atty. General's Office–WSU; Human Res. Svcs.; Employee | Retain until admin. purpose served, then destroy. | Secondary copy under 86-12-38992 Rev. 4 | |
| Corrective Actions – Audits Records relating to the actions taken by the University to address issues/findings raised in internal and external audits/reviews. Includes, but is not limited to:
| Internal Audit* or Department* | Retain for 6 years after matter resolved, then destroy. | GS 04007 | |
| Corrective Actions – Audits (secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 04007 | |
| Corrective Actions -- Audits (Development of Plans) Records relating to the development of corrective action plans to address issues/findings raised in internal and external audits/reviews. Includes, but is not limited to:
| Internal Audit* or Department* | Retain until completion and acceptance of final plan, then destroy. | GS 04008 | |
| Corrective Actions -- Audits (Development of Plans) (secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 04008 | |
| Donation and Fundraising Development Files Provides a record of donation and fundraising development activities. May include donor and/or potential donor names and contact information, records of donation activity, refunds of donations, and other information regarding donors and potential donors. | Department* | Retain for 6 years after end of fiscal year, then Transfer to Archives for appraisal and selective retention. | 91-04-47854 Rev. 1 | Archival (appraisal required) |
| Donation and Fundraising Development Files (secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under 91-04-47854 Rev. 1 | |
| Emergency and Short-Term Loans to Students Provides a record of emergency loans made to students. Includes promissory notes, copies of deposits, payment records. Includes records for McEachern Fund, Robinson Fund, and other short-term and emergency loan funds. | Campus student affairs* or Dean of Students* | Retain for 6 years after final payment, then destroy. | 07-08-61556 Rev. 1 | |
| Expenditure Transfer Request (WSU 1048) Used by budget administrator and Principal Investigator to transfer identifiable direct charges between funding sources. Note: This records series is discontinued as of January 1, 2021. Controller and departments are responsible for maintaining existing Expenditure Transfer Request forms until the end of the stated retention period. (Series to be removed from the retention schedule after June 30, 2027.) | Controller* | Retain for 6 years after end of fiscal year, then destroy. | 11-12-63483 | Legacy Record |
| Expenditure Transfer Request (WSU 1048) (secondary copy) | Department | Retain for 2 years after end of fiscal year, then destroy. | Secondary copy under 11-12-63483 | |
| External Audits/Reviews of the University -- Final Reports Records relating to the final outcome of audits conducted by either the State Auditor's Office or other external organizations. Includes, but is not limited to:
| Internal Audit* | Retain for 6 years after audit report date, then destroy. | GS 04006 Rev. 1 | |
| External Audits/Reviews of The University -- Final Reports (secondary copy) | President's Office | Retain until admin. purpose served, then destroy. | Secondary copy under GS 04006 Rev. 1 | |
| External Audits/Reviews of the University – Interactions Records relating to the University's interactions with the external agency/organization conducting the audit/review of the University. Includes, but is not limited to:
| Internal Audit* or Department* | Retain until conclusion of audit, then destroy | GS 04009 | |
| External Audits/Reviews of the University – Interactions (secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 04009 | |
| Financial Aid System Files Provides a record of all student financial aid information, including awards (e.g., Pell grants) and information used in determining and tracking financial aid grants, e.g., work study, housing, income. Includes the Financial Aid Forms Needs Analysis (FAFNAR) database. | Office of Student Financial Aid* | Retain for 6years after end of academic year, then destroy. | 99-03-59039 Rev. 3 | |
| Financial Aid System Files (secondary copy - listing of unapplied aid) | Bursar's Office | Retain until admin. purpose served, then destroy. | Secondary copy under 99-03-59039 Rev. 3 | |
| Financial Disputes and Collections Records relating to the University's financial disputes and attempts to collect funds where litigation has not commenced. Includes, but is not limited to:
| Department* | Retain for 6 years after matter resolved, then destroy. | GS 01003 Rev. 1 | |
| Financial Disputes and Collections (secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 01003 Rev. 1 | |
| Financial Transactions – General Records documenting all resources received and expended by the University provided the receipts and expenditures are not for bond or grant projects. Includes, but is not limited to:
For WSU purposes, includes: WSU receipts, WSU receipt authorizations, WSU receipt inventory control sheets, WSU receipt requests, etc.; and planning budget level records. **Note: Cash deposit reports (WSU 1223) and M&E tax exemption certificates (WSU 1432) must be retained for the stated retention period. | Department* | Retain for 6 years after date of document, then destroy. | GS 01001 Rev. 1 | **Includes Legacy Records |
| Financial Transactions – General (secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 01001 Rev. 1 | |
| Financial Transactions -- Sensitive Cardholder Data Specific sensitive cardholder data elements obtained during electronic financial transactions where the University stores, processes or transmits cardholder data received via point of sale systems, phone, email, internet, paper, etc. Sensitive cardholder data elements include:
| Department* | Retain until completion of transaction, then destroy. | GS 01070 | |
| Gift Transmittal and Acknowledgment Reference Files Provides reference copies regarding the nature of gifts and their donor(s) routed from WSU units to WSU Foundation–Gift Accounting. May include reference copies of monetary and noncash gift transmittal and acknowledgment forms, golf tournament and auction monetary and noncash gift transmittal forms, and courier service process documentation. Copy of gift transmittal form is submitted to Controller when an in-kind gift. | Department; Controller (secondary copies) | Retain for 1 month after submitted to WSU Foundation | GS 50005 Rev. 1 | |
| Internal Audits/Consultations -- Final Reports and Audit Working Papers Final reports, audit working papers and other supporting documentation relating to the planning, methodology, conduct and conclusions of internal audits/consultations. Includes, but is not limited to:
| Internal Auditor* or Department* | Retain for 6 years after conclusion of audit/ consultation, then destroy. | GS 04001 Rev. 1 | |
| Internal Audits/Consultations -- Final Reports and Audit Working Papers (Secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 04001 Rev. 1 | |
| Internal Control Risk Assessment Documentation Provides a record of identification, review, and management of risks that potentially affect area and University assets and resources. This documentation includes checklists from departments and supporting spreadsheets, calculations, and/or documentation. Department and area records provide the data for the checklists submitted to Business Services--General Accounting. | Area Administrator* and/or Bus Svcs--Gen Acctg* | Retain for 3 years after end of fiscal year, then destroy. | 11-12-63513 Rev. 2 | |
| Investment Working Files Provides a record of investment transactions. | Treasury Services* | Retain for 6 years after end of fiscal year, then destroy. | 83-5-31923 | |
| Investment Working Files (Secondary copy) | Vice President for Finance and Administration | Retain until admin. purpose served, then destroy. | Secondary copy under 83-5-31923 | |
| Letter of Credit Files Provides a record of authorization and support to draw funds (letters of credit). May include instructions for drawing funds, requests for funds submitted, worksheets summarizing transactions, and quarterly reports. | Bus Svcs–Gen Acctg/Rev* or Bus Svcs–Spons Prog Svcs* | Retain for 6 years after end of fiscal year, then destroy. | 74-10-7042 Rev. 2 | |
| Letter of Credit Files (Secondary Copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under 74-10-7042 Rev. 2 | |
| Petty Cash Records Documentation Records activity of revolving imprest accounts used to make miscellaneous or emergency purchases. | Controller* | Retain for 6 years after end of fiscal year, then destroy. | 11-12-63501 | |
| Petty Cash Records Documentation (Secondary copy) | Department | Retain for 2 years after end of fiscal year, then destroy. | Secondary copy under 11-12-63501 | |
| Request To Serve Food At Meetings and Training Sessions (WSU 1353) Authorizes the use of University monies for the purchase of meals, coffee and light refreshments at meetings and formal training sessions that are official University business. | Controller* | Retain for 2 years after end of fiscal year, then destroy. | 11-12-63509 Rev. 1 | |
| Request To Serve Food At Meetings and Training Sessions (WSU 1353) (Secondary copy) | Department | Retain for 1 year after end of fiscal year, then destroy. | Secondary copy under 11-12-63509 Rev. 1 | |
| Special Course Fee Request (WSU 1224) Used to request establishment of special course fees to pay for goods and services not provided by state appropriated funds or general student fees. | University Receivables* | Retain for 2 years after fee termination, then destroy. | 11-12-63517 | |
| Special Course Fee Request (WSU 1224) (Secondary copy) | Department | Retain for 2 years after fee termination, then destroy. | Secondary copy under 11-12-63517 | |
| State Auditor's Office Whistleblower Investigative Reports, University Copy University copies of State Auditor's Office reports of allegations of fraud or violations of state laws or regulations as a result of a Whistleblower complaint filed under chapter 42.40 RCW. Note: State Auditor's Office retains primary record copy. | Internal Audit* | Retain for 3 years after audit report date, then destroy. | GS 04004 Rev. 1 | |
| State Auditor's Office Whistleblower Investigative Reports, University Copy (Secondary copy) | President's Office | Retain until admin. purpose served, then destroy. | Secondary copy under GS 04004 Rev. 1 | |
| Tax Reporting/Returns -- Internal Revenue Service (Irs) Records relating to the reporting of vendor payments to the Internal Revenue Service (IRS) (such as forms 1098, 1099, 5498, W-2G, etc.). Excludes IRS Form W-9 covered by Vendor Payment Information (DAN GS 01066; held by Business Services--Accounts Payable). | Payroll Services* | Retain for 4 years after date of document, then destroy. | GS 01019 Rev. 1 | |
| Tax Reporting/Returns -- Internal Revenue Service (Irs) (Secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 01019 Rev. 1 | |
| Tax Reporting/Returns -- State and Local Taxes Returns and reports submitted for taxes paid to state and/or local government agencies (such as excise tax, etc.). Excludes Department of Revenue’s records related to the collection of taxes. Note: Reference RCW 82.32.070 and Department of Revenue Advisory No. 3131.2009. | Department* | Retain for 5 years after filing, then destroy. | GS 01071 | |
| Tax Reporting/Returns -- State and Local Taxes (Secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 01071 | |
| Tax-Exempt Bonds Records documenting all resources received and expended by the University for bond-funded projects. Includes, but is not limited to:
| Department* | Retain for 6 years after final bond payment, then destroy. | GS 01069 | |
| Tax-Exempt Bonds (Secondary copy) | Department | Retain until admin. purpose served, then destroy. | Secondary copy under GS 01069 |