OAR 166-475-0045
Fiscal — Cash Records
(1)
Bank Advice Statement Records Records document discrepancies (over or short) on bank deposits made by institutional cashiers. It is also a record of discount charges and rental charges by the bank for bank card use. Records consists of bank initiated advisories received by Business Affairs for adjustments to accounts because of bank or office clerical errors. (Retention: 4 years, destroy)(2)
Cash/Deposit Match Records Records document the equality or inequality of cash receipts versus bank deposits on a daily basis. Records consist of weekly reports that list the account numbers managed by the office with daily entries for cash receipts in each account and corresponding bank deposits in each account. The computer program flags those accounts where daily cash receipts do not equal bank deposits for that date and labels them “Out of Balance.” (Retention: 4 years, destroy)(3)
Cash Receipt Records Records document transactions for cash received by the agency. Records may include cash register tapes or equivalent, copies of receipts, and batch sheets. Records include cash batch records, monthly cash reports and weekly cash summary reports. (Retention: Retain 6 years, destroy)(4)
Cash Records Records document cash received or disbursed by an office. It also documents all money received and deposited to departmental accounts through the cashier’s daily bank deposits. Records may include but are not limited to departmental deposit slips; cash receipt slips; validation receipts; cash register tapes; bank deposit slips; check stubs; petty cash balance sheets; check registers; Cash by Account Number reports; check images: credit card receipts: and cash register reports (Retention: 5 years, destroy)(5)
Cashier’s Daily Summary Records Records document and summarizes tellers’ daily activity. Information includes amounts processed for payments; amount of checks; activity to and from the vault; beginning and ending daily cash; deposits made by other units; and cash over/short amounts. (Retention: 4 years, destroy)(6)
Credit Voucher Requisition Records Records document funds released to students by the cashier division of Business Affairs as authorized by other units. Records include recipient signed receipts acknowledging receipt of funds from the Cashier; check stubs; and other documents. (Retention: 5 years, destroy)(7)
Log Out Records Records document checks processed by the office and given to another party. The record is generated for cashier’s window reference purposes. Records include photocopies of checks logged out to other departments; returned to sender; handed back to student; and co-payee GSL/SLS checks in which the total check was used to pay charges or change given to student. (Retention: 4 years, destroy)(8)
Safekeeping Records Records document funds placed with Business Offices for safekeeping in trust and their disbursement to students or departments. Funds may be placed by associations, corporations, or parents on behalf of specified students or departments. Records may include disbursement instructions; copies or images of checks; and receipts. (Retention: 4 years, destroy)(9)
Ticket Sales and Event Cash Reconciliation Records Records document the printing, selling, distribution, and accounting of tickets for university-sponsored athletic, performing arts, and other events where tickets are sold for admission. A portion of athletic event receipts is shared with visiting teams. Records may include ticket stock orders; ticket type reports; ticket purchase manifest forms; box office balance sheets; ticket printing and control records; season ticket sales lists; receipts and orders for mail, phone, or in-person purchase of tickets; ticket sales summary sheets and reports; free ticket sign-up sheets; lists and reports of free tickets distributed to patrons, contributors, and others; deposit receipts; and related documentation and correspondence. Records pertaining to athletic events are kept in compliance with NCAA and state requirements. (Retention: 5 years, destroy).
Source:
Rule 166-475-0045 — Fiscal — Cash Records, https://secure.sos.state.or.us/oard/view.action?ruleNumber=166-475-0045.