covered in more detail in a departments/schools; Certification of levy; separate series. Tentative proposed budget; Working papers End of Fiscal Year Annual individual staff At least 3 years after CFY Recycle Business Manager and until the period of Asset Inventory inventories listing all limitations expires for the items; Fixed asset year in which you dispose of reports; Invoices of assets the property used in updating annual report listing item, cost and S/N Financial Reports Account Inquiry report; 5 yrs after CFY documents with Business Manager (Monthly) Balance Sheet report; account numbers; recycle Information listed here Bank reconciliation report; remaining documents may duplicate information Cash receipt listing; found under the accounts Check registers; Entry file receivable and payable report; Expenditure series summary report; Fund balance recap; Manual Also see journal entry listing; “Payroll Records” the Human Outstanding check listing; Resources section Revenue summary report; balance report Federal Grant Records Accounts payable records 5 yrs after submission of specific to federal grants; final expenditure report, Note: School nutrition Action taken on federal including any carryover program is covered by a and state grants awarded funds or the last audit, separate series to the school district; monitoring, litigation Annual monitoring activity—whichever is documents; Annual parent later meeting minutes; Annual review meeting minutes;
covered in more detail in a separate series. departments/schools; Certification of levy; Tentative proposed budget; Working papers End of Fiscal Year Asset Inventory Annual individual staff inventories listing all items; Fixed asset reports; Invoices of assets used in updating annual report listing item, cost and S/N At least 3 years after CFY and until the period of limitations expires for the year in which you dispose of the property Recycle Business Manager Financial Reports (Monthly) Information listed here may duplicate information found under the accounts receivable and payable series Also see “Payroll Records” the Human Resources section Account Inquiry report; Balance Sheet report; Bank reconciliation report; Cash receipt listing; Check registers; Entry file report; Expenditure summary report; Fund balance recap; Manual journal entry listing; Outstanding check listing; Revenue summary report; balance report 5 yrs after CFY documents with account numbers; recycle remaining documents Business Manager Federal Grant Records Note: School nutrition program is covered by a separate series Accounts payable records specific to federal grants; Action taken on federal and state grants awarded to the school district; Annual monitoring documents; Annual parent meeting minutes; Annual review meeting minutes; 5 yrs after submission of final expenditure report, including any carryover funds or the last audit, monitoring, litigation activity—whichever is later
Records-Retention-Schedule.docx