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Departmental Records Schedules
 
 
 
 
UNC General Records Retention and Disposition Schedule

This Schedule applies to records in all media, unless otherwise specified.

Items – a sample listing of items found within a series. Other related records not listed may also be part of a series.

Disposition all dispositions are minimum requirements and include, where applicable, transfer to the custody of the University Archives for appraisal and final disposition.

Destruction
takes place in the office. Any record with confidential or sensitive information shall be properly destroyed by shredding or by means to ensure that the records cannot be physically recreated.

Original and Reference Copy original copy (also known as a record copy) is the official authorized copy kept by the office charged with creating or maintaining the record copy. Reference copies (also known as convenience copies) are preserved for the convenience of reference or ease of access.

There must be no destruction of records if litigation or audits or other official action involving the records is pending or reasonably anticipated or foreseeable.

Refer to prefatory material for additional instructions or contact your university's records officer for clarification.


 
<h3>Financial Records</h3>
Item 56. 1099 FILE. Services performed for the university by non-employees. Comply with applicable provisions of G.S. 126 and 5 USC 552a regarding confidentiality of records.
Items: honorariums, contractual service, withholding tax
DISPOSITION INSTRUCTIONS: Destroy in office 1 year after payment date and when released from all audits.

Item 57. ACCOUNTS PAYABLE. Status of accounts in which the state owes money to firms or individuals.
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 3 closed fiscal years and when released from all audits. Reference: Destroy in office after 1 year.

Item 58. ACCOUNTS RECEIVABLE. Status of accounts receivable, excluding student accounts.
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 3 closed fiscal years and when released from all audits. Reference: Destroy in office after 1 year.

Item 59. ACCOUNTS UNCOLLECTIBLE. Status of accounts in which money cannot be collected.
Items: bad checks
DISPOSITION INSTRUCTIONS: Destroy in office 3 closed fiscal years after account is paid, collected or is determined to be uncollectible, and when released from all audits.

Item 60. ANNUAL FINANCIAL STATEMENT REPORT. See Series Title
Items:
DISPOSITION INSTRUCTIONS: Original: Retain 1 copy in Comptroller’s Office permanently. Transfer 1 copy to University Archives upon publication. Reference: Destroy in office when reference value ends.

Item 61. BANK STATEMENTS. For university accounts.
Items: bank statements
DISPOSITION INSTRUCTIONS: Destroy in office after 3 closed fiscal years and when released from all audits.

Item 62. BIDDER'S APPLICATIONS. Applications submitted by vendors to be included on bidding lists.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 5 closed fiscal years and when released from all audits.

Item 63. BIDS. Purchase of equipment, supplies or services. Comply with applicable provisions of GS 143-52, GS 143-53 and NCAC T01:05B regarding the confidentiality of bids.
Items: price quotes, applications, correspondence
DISPOSITION INSTRUCTIONS: Destroy in office unsuccessful bids after 5 closed fiscal years and when released from all audits. Destroy in office successful bids 5 years after expiration and when released from all audits.

Item 64. BOND BOOK. Deposits and withdrawals on bonds held by university.
Items: bond agreement, deposits, withdrawals, statements, reconciliations
DISPOSITION INSTRUCTIONS: Destroy in office audit copies 5 closed fiscal years after bond has been cancelled or has expired. Destroy in office remaining records when bond is cancelled or expires.

Item 65. BONDS AND OTHER BORROWING. See Series Title
Items: bond indentures, legal documents, swap agreements, payment schedules, annual audits, arbitrage audits
DISPOSITION INSTRUCTIONS: Destroy in office 1 closed fiscal year after last payment and when released from all audits.

Item 66. BUDGET. University budgetary records
Items: budget analysis report, transfer request, increase, decrease budget request forms, briefs concerning capital improvements, expansions and maintenance projects, worksheets, resolutions, revisions, correspondence, official budget report
DISPOSITION INSTRUCTIONS: Original: Transfer copy of official budget report annually to University Archives. Destroy in office remaining records after 3 closed fiscal years and when released from all audits. Reference: Destroy in office when reference value ends.

Item 67. CANCELLED CHECKS. Paid by the university.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 7 closed fiscal years and when released from all audits.

Item 68. CAPITAL IMPROVEMENTS ACCOUNTING. Budget and financial records related to capital improvements
Items: accounting records, vouchers, checks, purchase orders, other supporting documentation, monthly reports
DISPOSITION INSTRUCTIONS: Destroy in office 3 closed fiscal years after project is completed and when released from all audits.

Item 69. CASH RECEIPTS. Listing or analysis of cash received and deposited.
Items: receipt books
DISPOSITION INSTRUCTIONS: Destroy in office after 3 closed fiscal years and when released from all audits.

Item 70. COST ACCOUNTING REPORTS. Completed cost accounting reports for university expenditures.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 3 closed fiscal years and when released from all audits.

Item 71. CREDIT CARD USE. Receipts concerning the use and ownership of credit cards used by university employees. Comply with applicable provisions of 132-1.2 (2) and 5 USC 552a regarding confidentiality of records.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 3 closed fiscal years and when released from all audits.

Item 72. DEPOSITS. See Series Title
Items: deposit slips, cash register slips, receipts
DISPOSITION INSTRUCTIONS: Destroy in office after 3 closed fiscal years and when released from all audits.

Item 73. DIRECT DEPOSIT FORMS. Bank deposit slips submitted by employees for direct deposit of paychecks by university. Comply with applicable provisions of 132-1.2 (2) and 5 USC 552a regarding confidentiality of records.
Items:
DISPOSITION INSTRUCTIONS: Retain in office until superseded and when released from all audits.

Item 74. DISBURSING ACCOUNTS STATEMENTS. Statements received from the Department of the State Treasurer indicating monthly activity, beginning and ending balance, and other related information for each disbursing account.
Items: monthly statements
DISPOSITION INSTRUCTIONS: Destroy in office after 7 closed fiscal years and when released from all audits.

Item 75. ESCHEATS STATEMENTS. Escheated funds reverting to the State of North Carolina and credited to the State Treasurer.
Items: statements, correspondence
DISPOSITION INSTRUCTIONS: Destroy in office after 7 closed fiscal years.

Item 76. FINANCIAL RECORDS SYSTEM (database). Budget information shared by all university departments used to track revenue and expenditures, and create financial reports.
Items: revenue, expenses, budget data, account amounts, check numbers, check amounts, purchase orders
DISPOSITION INSTRUCTIONS: Destroy in office after 5 closed fiscal years and when released from all audits.

Item 77. FIXED ASSETS. Inventories of fixed assets.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 5 years and when released from all audits.

Item 78. FUNDING INCREMENTS. Records concerning increment increases in an employee’s salary. Comply with applicable provisions of GS 126-22, GS 126-23 and GS 126-24 regarding confidentiality of records.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 7 years.Destroy in office after 7 years.

Item 79. INSURANCE DEDUCTIONS. Records concerning insurance deductions from each employee’s salary. Comply with applicable provisions of GS 126-22, GS 126-23 and GS 126-24 regarding confidentiality of records.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 7 closed fiscal years and when released from all audits.

Item 80. INVOICES. See Series Title
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 3 closed fiscal years and when released from all audits.

Item 81. LAPSED SALARIES. State appropriated funds made available for reallocation through the circumstances of unused salaries. Comply with applicable provisions of GS 126-22, GS 126-23 and GS 126-24 regarding confidentiality of
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 3 closed fiscal years and when released from all audits.

Item 82. LOANS. Records concerning loans, scholarships and business assistance.
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office audit copies 5 closed fiscal years after repayment or elimination of loan and when released from all audits. Reference: Destroy in office remaining records 1 closed fiscal year after termination or elimination of loan.

Item 83. MAIL TRANSMITTAL SLIPS. Mail transmittal slips used to account for postage.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 1 year.

Item 84. MONTHLY BUDGET REPORTS. See Series Title
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 2 closed fiscal years.

Item 85. PAYROLL. Salaries paid to permanent and temporary employees. Comply with GS 126-22, GS 126-23 and GS 126-24 regarding confidentiality of records.
Items:
DISPOSITION INSTRUCTIONS: Transfer administrative data documenting personnel actions to appropriate individual personnel file when action is approved. Destroy in office remaining records after 7 closed fiscal years and when released from all audits.

Item 86. PAYROLL DEDUCTIONS. Deductions from salaries of permanent and temporary employees. Comply with applicable provisions of GS 126-22, GS126-23, GS 126-24 regarding confidentiality of records.
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office 7 closed fiscal years after deduction is terminated and when released from all audits. Reference: Destroy in office remaining records after 1 closed fiscal year.

Item 87. PURCHASE ORDERS. For supplies and equipment.
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 5 closed fiscal years and when released from all audits. Reference: Destroy in office after 2 closed fiscal years and when administrative value ends.

Item 88. RECONCILIATION REPORTS. Reports listing all outstanding checks or warrants.
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 3 closed fiscal years and when released from all audits. Reference: Destroy in office after 1 closed fiscal year.

Item 89. REQUISITIONS. Requests for orders for equipment or supplies.
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 5 closed fiscal years and when released from all audits. Reference: Destroy in office after 1 year.

Item 90. REQUISITIONS FOR TRANSFER OF FUNDS. See Series Title
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 3 closed fiscal years and when released from all audits. Reference: Destroy in office after 1 year.

Item 91. RETIREMENT REDUCTIONS. Retirement deductions from employee’s salaries. Comply with GS 126-22, GS 126-23, and GS 126-24 regarding confidentiality of records.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 7 closed fiscal years and when released from all audits.

Item 92. RETURNED CHECKS. Checks written to the university that have been returned for insufficient funds.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office audit copy 1 year after check is paid, collected or is determined uncollectible. Destroy in office remaining records when check is paid, collected or is determined uncollectible.

Item 93. REVERSION AND CONTINUATION OF AGENCY FUNDS. See Series Title
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 2 closed fiscal years. Reference: Destroy in office remaining records after 1 year.

Item 94. SALES TAX. Records concerning the collection of sales and use taxes by the university.
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 5 closed fiscal years and when released from all audits. Reference: Destroy in office remaining records after 1 year.

Item 95. SOCIAL SECURITY DEDUCTIONS. Reports listing Social Security deductions from each employee’s salary. Comply with applicable provisions of 5 USC 552a, GS 126-22, GS 126-23 and GS 126-24, regarding confidentiality of records.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 7 closed fiscal years and when released from all audits.

Item 96. STUDENT ACCOUNTS (See also: Financial Aid Section). Records concerning individual student accounts.
Items: adjustments of tuition fees, refunds, outstanding fees for damaged or overdue books, records of payments or other credits, statement of charges
DISPOSITION INSTRUCTIONS: Destroy in office records concerning settled accounts when released from all audits. Transfer copy of statement of each unsettled account to Registrar’s Office after 1 semester. Destroy in office remaining records when account is settled or designated uncollectible and when released from all audits, whichever occurs later.

Item 97. TAX FORMS. Completed tax withholding forms for faculty, staff and student employees. Comply with GS 126-22, GS 126- 23 and GS 126-24 regarding confidentiality of records.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 7 closed fiscal years and when released from all audits.

Item 98. TELEPHONE BILLINGS. See Series Title
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 3 closed fiscal years and when released from all audits. Reference: Destroy in office after 1 year.

Item 99. TRAVEL REIMBURSEMENTS. Comply with applicable provisions of 5 USC 552a regarding confidentiality of records.
Items: request for reimbursement, authorizations, documentation of payment
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 5 closed fiscal years and when released from all audits. Reference: Destroy in office after 2 closed fiscal years.

Item 100. UTILITY BILLS AND LOGS (Other than Telephone Billings). See Series Title
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 1 closed fiscal year and when released from all audits.

Item 101. VOUCHERS. Vouchers and documentation of disbursements.
Items:
DISPOSITION INSTRUCTIONS: Original: Destroy in office after 3 closed fiscal years and when released from all audits. Reference: Destroy in office after 2 closed fiscal years.

Item 102. WH-1, WH-3 FORMS. Records concerning time schedule variance and overtime.
Items:
DISPOSITION INSTRUCTIONS: Destroy in office after 3 closed fiscal years and when released from all audits.