Daily Balancing Reports and Supporting Documentation
Arranged By:
Chronological
Application Number:
89-23
Item Number:
200.1
Purpose:
This record series consists of daily balancing reports prepared by the Bursar's Office and supporting documentation used to record payments received by the office and bank deposits made by the office each day. In addition to the reports, which contain listings of the dollar amounts received by each cashier, the overall dollar amount received by the office, a listing of the total dollar amount prepared for bank deposit by each cashier, the following supporting documentation is maintained: duplicate deposit tickets prepared by each cashier, adding machine tapes used by the cashiers to determine total for deposit, bank books, copies of bank debits and credits used to check for errors, copies of journal entries used to make corrections, and duplicate imprest documents.
Procedure:
Retain in office for six (6) years, then dispose of provided all audits have been completed under the supervision of the Auditor General, if necessary, and no litigation is pending or anticipated.
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