General Ledger Control Cards and Equipment Control Work Papers
Arranged By:
By fund and by area and Chronological
Application Number:
89-23
Item Number:
210.11
Purpose:
This card file and related equipment control work papers are used for internal cross referencing with other General Accounting reports and statements for monitoring and controlling total dollar amount balance in "land", "buildings", "equipment", and "construction in progress".
Procedure:
Retain in office for six (6) years, then dispose of providing all audits have been completed under the supervision of the Auditor General, if necessary, and no litigation is pending or anticipated. Upon discretion of agency, the series may be microfilmed with the immediate disposal of the hard copy after microfilming. Any or all record series microforms produced are to be maintained in University Office(s) or storage facilities for six (6) years, then dispose of providing 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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