Accounting — Revenue
(1)Accounts Receivable Records* — Minimum retention: 3 years after collected or deemed uncollectible.
(2)Check Conversion Records — Minimum Retention:
(a)Retain original paper instrument 120 days;
(b)Retain Automated Clearing House (ACH) transaction or Image Replacement Document (IRD), 6 years.
(3)Credit and Debit Receipts — Minimum Retention: Retain 3 years after transaction.
(4)Gift and Contribution Records — Minimum retention:
(a)For retention of conditional gift, contribution and donation records, see Contracts and Agreements in the Contracts section;
(b)All other records, retain 3 years.
(5)Investment Records — Minimum retention: 3 years after investment ends.
(6)Revenue Sharing Records* — Minimum retention: 3 years.
(7)Trust Fund Records — Minimum retention: Records not duplicated elsewhere in city records, retain 3 years after trust fund closed.
(8)Utility Bill Records — Minimum retention: 3 years.
(9)Utility Customer Security Deposit Records — Minimum retention: 3 years after refund or last action.
Rule 166-200-0230 — Accounting — Revenue,