OAR 166-475-0015
Budget Records
(1)
Annual Budget Records Records document the annual institutional budget provided to OUS, its planning, implementation, allocation and changes. This series includes but is not limited to: Operating Budget Expense by Categories and Functions Report; Estimated Gifts, Grants, Contracts and Clearing Account Summary Report; Student Fee Income and Application of Funds Report; Statewide Public Service Source and Application of Funds; other reports specified in yearly instructions from the Chancellor’s Office; institutional budget preparation instructions; budget requests; budget status reports; budget change requests, registers and logs; budget detail reports; working papers including spread sheets, expenditure projections, salary and budget worksheets; allotment, capital outlay and equipment need reports; unit budget preparation instructions; working papers; memoranda; final summary reports and spread sheets; Budget Change Request Forms; budget change suspense records; budget change registers; authorization for budget change forms; copies of revised unit initial budgets; fund transfer notices; spread sheets; expenditure and obligation reports; allotment reports; and related documentation and correspondence. (Retention: (a) Permanent for Adopted Budget (b) 10 years for year end activity reports (c) 10 years for planning and preparation records (d) 4 years for change records (e) 1 year for a all other activity reports, destroy)(2)
Budget Report Records Records used to monitor funding distribution within the university system and individual institutions. (Retention: (a) Permanent for OUS final adopted budget (b) 10 years for annual report “orange book”, destroy (c) 4 years for summaries, destroy)(3)
Cooperative Federal Program Budget Preparation, Projection and Allocation Records This series is used to Records document develop, estimate, propose, and plan preliminary budget requests for cooperative federal/state programs and reflect the process by which the annual budget allotment is to be distributed to the department and its programs. This series may include but is not limited to: budget expenditure statements; General Ledger Statements of Accounts; salary work sheets; budget exhibits; project detail sheets; budget requests; OUS-Institutional Use Code budget forms (CO-119); budget change sheets; Federal Agency Annual Reports (Computerized Research Information System (CRIS) Form Ad-419); Federal Agency Status of Fund Reports; Governor’s Suggestion Reports; Journal Vouchers; spread sheets; expenditure projection work papers; preliminary section budget proposals; budget development schedules; allotment reports; decision packages; spending plans; compensation plan proposals; contingency/deviation plans; various federal publications; reports; forms; and related documentation and correspondence. (Retention: 10 years, destroy)(4)
Self-Sustaining Program Budget Projection and Allocation Records Records document projecting annual budgets for units which operate on self-sustaining funds and to determine fees and fee-charging policies. This series may include but is not limited to: charts of accounts; reports of receipts and disbursements; fee schedules; financial statements; photocopies of vouchers; purchase orders; spread sheets; expenditure projection work papers; budget development schedules; decision packages; spending plans; compensation plan proposals; contingency/deviation plans; current expenditure reports; average expenditure reports; and related documentation and correspondence. (Retention: 10 years, destroy)
Source:
Rule 166-475-0015 — Budget Records, https://secure.sos.state.or.us/oard/view.action?ruleNumber=166-475-0015.