.
.
RETENTION
Home
Help  Information
Financial Services
Directories
Documentation
Training
Security
Access Forms
Washington University has adopted the following record retention guidelines.
.
Additional Documents last updated 2/13/09.
Account Reconciliations Time & Leave Documents Contracts
Accounts Receivable Personnel Student Files
Accounting Work Orders Additional Documents .
Payroll Drug Studies Tax

A brief description indicates what types of abbreviations you will see in the table.
.
Abbreviations
ACTActive; while the matter is active. For example, while the contract is active or you own the property
CYCalendar Year; all records created in the same year are treated as though they were created on December 31 of that year
INDIndefinitive; the retention for certain records cannot be determined in advance so those records must be reviewed periodically to determine whether or not they can be destroyed
SUPSuperseded; keep the records until they are replaced by more current ones.
TAXTax return filing date; all records created to document information in a tax return, including the tax return, are treated as though they were created on the day the tax return was filed.
+Plus; some retention periods consist of two or more components. For example, capital asset records should be kept while they are active plus six years (ACT + 06)
FRFinal Report year; all records created while the project is active
All record retention periods are in "years" unless months (M) or days (D) are specified.

Top of Page

ACCOUNT RECONCILIATIONSUnrestrictedRestricted
Ledger sheetsCY + 04FR + 04
Free balance reportsCY + 04FR + 04
Year ending reports from FISCY + 04Fr + 04
Top of Page

ACCOUNTS RECEIVABLEUnrestricted Restricted
IDX charge batches 6M6M
IDX payment batches6M6M
IDX adjustment batches6M6M
Cash receipt logsCY + 04FR + 04
Patient receipt booksCY + 04FR + 04
Appointment booksCY + 04FR + 04
Outside billings (not related to patients)CY + 04FR + 04
Lock box depositsCY + 04FR + 04
Patient billing records (fee tickets)CY +04FR + 04
Facility billsCY + 04FR + 04
Telephone billsCY + 04FR + 04
Computing billsCY + 04FR + 04
Computing account number informationCY + 04FR + 04
Tuition 3rd party and awardsCY + 04FR + 04
Tuition TIP reportsCY + 04FR + 04
Top of Page

ACCOUNTINGUnrestrictedRestricted
Check Requests - auto approvalCY + 04FR + 04
Check Requests - central area approval requiredCY + 04FR + 04
JournalCY + 04FR + 04
Payroll Cost TransferCY + 04FR + 04
Invoice StatementsCY + 04FR + 04
Budget AdjustmentsCY + 04FR + 04
Interdepartmental OrdersCY + 04FR + 04
Purchase OrdersCY + 04FR + 04
Purchase Order RequisitionsCY + 04FR + 04
Travel ReportsCY + 04FR + 04
Travel AdvancesCY + 04FR + 04
Petty Cash formsCY + 04FR + 04
Free balance and other A/P invoicesCY + 04FR + 04
Receipt VouchersCY + 04FR + 04
Asset acquisition and disposal formsCY + 04FR + 04
Equipment ordersCY + 04FR + 04
Top of Page

PAYROLLUnrestrictedRestricted
Time CardsCY + 04FR + 04
Appointment fundsCY + 04FR + 04
Bi-weekly time sheetsCY + 04FR + 04
Authorization formsCY + 04FR + 04
PARSCY + 04FR + 04
AccrualsCY + 04FR + 04
Payroll distribution reportsCY + 04FR + 04
Top of Page

TIME AND LEAVE RECORDSUnrestrictedRestricted
Current employeesCY + 04FR + 04
Terminated employeesCY + 04FR + 04
Work-studyCY + 04FR + 04
Top of Page

PERSONNELUnrestricted Restricted
Terminated employee personnel1 year from date of action1 year from date of action
Employee performance evaluationCY + 04FR + 04
Incident reportsCY + 04FR + 04
ApplicationsCY + 04FR + 04
Personnel information including address and benefit informationCY + 04FR + 04
Education and training, basic payroll information, promotions, transfers, and resignations1 year from date of action1 year from date of action
GarnishmentsCY + 02FR + 02
Top of Page

WORK ORDERSUnrestricted Restricted
CustodialCY + 04FR + 04
MaintenanceCY + 04FR + 04
TelephoneCY + 04FR + 04
Cellular PhoneCY + 04FR + 04
Long distance code listCY + 04FR + 04
Long distance requestsCY + 04FR + 04
Top of Page

DRUG STUDIESUnrestrictedRestricted
ContractsINDIND
Patient filesINDIND
Case report formsINDIND
Budget negotiationsINDIND
IRB approvalsINDIND
ProtocolsINDIND
Top of Page

CONTRACTSUnrestrictedRestricted
MaintenanceCY + 04FR + 04
Community serviceCY + 04FR + 04
LaundryCY + 04 FR + 04
Top of Page

STUDENT FILESUnrestrictedRestricted
LoansINDIND
Student applicationsIND IND
CancellationsINDIND
Delinquency reportsINDIND
Notes/CorrespondenceINDIND
Top of Page

ADDITIONAL DOCUMENTSUnrestrictedRestricted
Cashier balancing sheetsCY + 04FR + 04
Customer requests for library reference servicesCY + 04FR + 04
Miscellaneous logsCY + 04FR + 04
BudgetsCY + 04FR + 04
FIS authorizationsCY + 04FR + 04
Insurance add/delete formsCY + 04FR + 04
Medical records
Last updated 7/30/02.
10 years from date of last visit (for minors, the LATER of the 23rd birthday or 10 years from date of last visit)10 years from date of last visit (for minors, the LATER of the 23rd birthday or 10 years from date of last visit)
Patient insurance cards, photocopies and images CY + 02 FR + 02
Patient videosCY + 04FR + 04
A/R month-end reportsCY + 04FR + 04
Support service logsCY + 04FR + 04
Space - departmental spaceCY + 04FR + 04
Floor plans/blueprintsINDIND
Renovation proposals/projectsINDIND
Resource allocation reportCY + 04FR + 04
Assets - moveable equipmentACT + 06ACT + 06
Daily log slipsCY + 04FR + 04
Monthly reportsCY + 04FR + 04
Sponsored awards/agreements N/A FR + 04
Top of Page

TAXUnrestricted
Employment tax filingsCY + 04
Excise tax filingsCY + 04
Income tax filingsCY + 04
Sales tax filingsCY + 04
Tax returnsCY + 04
Tax returns employmentCY + 04
Tax returns exciseCY + 04
Tax returns incomeCY + 04
Tax returns motor fuelCY + 04
Tax returns propertyCY + 04
Tax returns salesCY + 04
Tax returns unemploymentCY + 04
Tax returns useCY + 04
Top of Page

(Joe McGarry, Sponsored Projects, 7425 Forsyth, Campus Box 1034, 935-4562.)

| WU HomepageDirectories |
© 1999 Washington University in St. Louis
West Campus, Campus Box 1110, 7425 Forsyth Blvd., Room 431, St. Louis, MO 63105