Oregon Administrative Rules › Chapter 166 - SECRETARY OF STATE, ARCHIVES DIVISION › Division 475 - OREGON UNIVERSITY SYSTEM RECORDS › Section 166-475-0045 - Fiscal - Cash Records

Current through Register Vol. 63, No. 7, July 1, 2024
(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).
Stat. Auth.: ORS 192 & 357
Stats. Implemented: ORS
				  192.005 -
				  192.170 &
				  357.805 -
				  357.895