Woods Hole Oceanographic Institution Finance & Administration Record Retention
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- Valerie Jennings
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1 Accounts Receivable Accounts Receivable Detail Folders 4 years * Invoices & correspondence AR office and AR Manager Unbilled Cost Monthly Reconciliations 4 years * AR Mgr. office with Qtry AR Manager online via Sharepoint Agency Drawdown Folders 4 years * Includes drawdown documents, AR Mgr. office and AR Manager supporting schedules & documentation Quarterly Reconciliations of Accounts Online via Sharepoint AR Manager Receivable Divisions 4 years * A/R Series of Accounts Detail Accounts Receivable Ledger 4 years * On-line Bi-Tech information Bitech, Also Aging Maintenance AR Manager AR Folder online Ship Advance Accounts 4 years * AR Accountant II office AR Manager * Or 3 full calendar years from submission of final report or whichever is later 1
2 Cash Management/Treasury Cash Receipts 4 years * Detail support including check copies CR Office and Accountant II Remittance backup Petty Cash Batches 4 years * Reflecting amount, date description, Challenger file room Accountant II name & supporting documentation and Chall. Basement Quarterly Cash Management Reek's. 4 years Online Online via Sharepoint Accountant II Daily Cash Transaction Reports 4 years CR Office and Accountant II Wire Transfers 4 years CR Office and Accountant II Journal Entries 4 years Petty cash & bank account sweep Challenger JE room Accountant II and Chall. Basement Voided Checks 4 years AP Backup CR Office and Accountant II Gift Receipts 4 years Detail & check copies CR Office and Accountant II Employee Loans 1 year after final payment Including divisions; PERS, EDL1-16, CR Office, EDUC applications in HR Accountant II, EDUC only HR PCLN, EDUC Benefits Representative Bank Account Signature/Agreements Permanent DTO Office Director of Treasury Operations * Or 3 full calendar years from submission of final report or whichever is later 2
3 General Accounting Analysis of Capital Expenditures 4 years Detailed record of capital cost Sr. Accountant II office and Sr. Accountant II committed and expended Detail Trial Balance/General Ledger Permanent On-line Bi-Tech information On-line Betech Information General Accounting Staff Journal Entries - Batch Proofs 4 years * On-line Bi-Tech information Challenger JE room and Accountant II With Backup Journal Entries - Postings 1 year after year closed Challenger JE room and Accountant II and audited Notes & Other 4 years after final payment Documents and defines the provisions Manager of General Accounting office Manager of General Accounting Credit Instruments of the credit extended. Includes and employee mortgage prig., HEFT loans Committee Minutes Permanent Retained by Janet Moore Janet Moore's office and Challenger Executive Assistant to CFO & CAO Ships Cash 4 years Support for ships petty cash and Sr. Accountant I office and Challenger Senior Accountant I crew draws Prepaid Insurance Documentation 5 years after final Detailed support Senior Accountant I office and Sr. Accountant I disposition of claim or expiration of policy Ships & Submersibles Allocations 4 years after final payment Includes supporting documentation Senior Accountant I office and Sr. Accountant I Service Center Allocations 4 years after final audit Includes supporting documentation Sr. Administative Assistant office and Sr. Administrative Assistant Year-end Information - including Permanent Includes; Ships & Submersible Allots., Accountant II office, Online and Accountant II 4th Quarter Quarterly Work Papers Service Center Allots., Year-End General Accounting Reconciliations 3
4 Quarterly General Acct. Reconciliations 1 year after final audit Online files and GA Office Accountant II 2nd and 3rd Quarters Only Space Allocation Permanent Excel spreadsheet on-line space book Senior Accountant I office and Senior Accountant I Retirement Reconciliations Permanent State Street files/excel spreadsheets Senior Financial Analyst office and Senior Financial Analyst Agency Financial Reports 4 years * Senior Accountant II office Sr. Accountant II and Internal Financial Statement Monthly Permanent Supporting documents Senior Accountant II office Sr. Accountant II and Independent Public Accountant Audited Permanent Includes reports & correspondence Senior Accountant II office Sr. Accountant II Financial Statements based on review of procedures and and practices & financial position of the Institution Budget Files 3 years after final Consisting of comprehensive budget Controller's office and Challenger Controller overhead audit submission together with justifications. Includes budget approvals & documents reflecting approved financial plan Fixed Asset and Permanent Tabulating gross costs of fixed assets & Senior Accountant II office Sr. Accountant II Depreciation Reports monthly accrued depreciation by asset and classification. Serves as basis for normal depreciation expense Endowment Gift Records Permanent Donor letters, unit value calc. Online General Accounting file Accountant II Endowment Principal Transactions Permanent Statement from Investment Senior Accountant II office Sr. Accountant II Custodian listing activity and Tax Records & Supporting Documentation Permanent Includes local, state & federal tax Senior Financial Analyst office and Senior Financial Analyst payment records, tax returns, tax exemption certificates, 5500's, 990's and form PC Information Tax Returns 4 years Surveys, Town of Falmouth & US Dept. Accountant II and Financial Accountant II and of Commerce Analyst offices and Financial Analyst Check Register 4 years * Sr Accountant I office and Sr. Accountant I Bank Statements and Reconciliations 4 years Including accounts payable and Sr Accountant I office and Sr. Accountant I payroll Account Update Records 8 years Cost Center & Project set up forms with Sr Accountant I office and Sr. Accountant I detailed backup (Education & WIP) * Or 3 full calendar years from submission of final report or whichever is later 4
5 Government Regulations A-133 Reports Permanent DTO office and Challenger Director of Treasury Operations A-133 Supporting Documentation 3 years after audit DTO office and Challenger Director of Treasury completion Operations Incurred Cost Submission Permanent DTO office and Challenger Director of Treasury Room 213 Operations Incurred Cost Submission Supporting 3 years after audit DTO office and Challenger Director of Treasury Documentation completion Room 213 Operations Fixed Rate Submission Permanent DTO office and Challenger Director of Treasury Operations Fixed Rate Submission Supporting 3 years after audit DTO office and Challenger Director of Treasury Documentation completion Operations Self Governance Audit Reports 5 years DTO office and Challenger Director of Treasury and Work papers Operations Government Agency Correspondence Permanent DTO office and Challenger Director of Treasury Operations Financial Status Reports 4 years * On-line Bi-tech information, GL/JPL DTO office and Challenger Director of Treasury Operations FRS transaction detail 4 years * List of all items posted to accounts DTO office and Challenger Director of Treasury Operations Personnel Allocation of Hours 4 years * On-line Bi-Tech information DTO office and Challenger Director of Treasury Operations * Or 3 full calendar years from submission of final report or whichever is later 5
6 Grant & Contract Services Bids, Proposals, Quotations 3 full calendar years from Resulting in a contract containing G&C office in Fenno House Sr. Administrative submission of final report data relative to requests for bids, Assistant II Commercial (if contract results) preparation of proposals or bids, including relating documents such as Government (if contract results) correspondence, photos, etc. If no contract results from the bid, 1 calendar year G&C office in Fenno House Sr. Administrative proposal or quotation Assistant II Contract/Grant Records Including all records pertaining G&C office in Fenno House Sr. Administrative Contracts or Subcontracts, including 3 full calendar years from to contracts/grants Assistant II duplicate and signed material submission of final report Contract cancellations, terminations, settlements, suspensions, predeterminations, renegotiations, contract service records and related controller's records Contract support data on a specific project including FRS's, customer correspondence, trip reports, scope progress reports, and other related documents 6
7 Payroll Bi-Weekly Time Reports 4 years * Including shop cards containing Payroll office, Online, and Challenger Sr. Payroll Practitioner attendance and allotment of time spent on specific tasks. Also marine cards & educational appointments backup Payroll Register 4 years * Recap of disbursements Sr. Payroll Practitioner Payroll Distribution & Corrections 4 years * Listing of charges to individual Sr. Accountant I accounts Shop Service Distribution & Corrections 4 years * Listing of charges to individual Sr. Accountant I accounts Information Tax Returns 4 years Including federal and state withholding Payroll office, Online, and Challenger Payroll Manager and statements for employees (W-4's). Sr. Payrol Practitioner Also; 941's, 1042's and other quarterly and annual reports Withholding Statements 4 years Showing individual annual wages and Online Payroll Manager W-2's, 1042S, 1099M's deductions for income tax purposes, including other year end reports Relocation Costs 3 years after audit Supporting documentation to cover Payroll office and Challenger Payroll Manager completion payments made to employees and charged to Institution accounts Miscellaneous Reports 4 years * Including CL/SD reports, journal Payroll office and Challenger Sr. Payroll Practitioner entries and GL monthly reconciliations * Or 3 full calendar years from submission of final report or whichever is later 7
8 Procurement Accounts/Vouchers Payable 4 years * Records to support disbursement of Geosecs building and Facilities Senior Admin Assistant funds for materials, equipment, supplies & services containing originals or copies of the following & related documents: Vendor invoices OH Batches Purchase Requisitions 4 years * Includes backup documentation Geosecs building and Facilities Senior Admin Assistant Purchase Orders 4 years * On-line Bi-Tech information Geosecs building and Facilities Senior Admin Assistant Stockroom Requisitions 4 years * Detail signed by requisitioned Geosecs building and Facilities Senior Admin Assistant Stockroom Transaction run 2 years Geosecs building and Facilities Senior Admin Assistant 1099M Withholding Statements 4 years Non employees Geosecs building and Facilities Senior Admin Assistant * Or 3 full calendar years from submission of final report or whichever is later 8
9 Travel Travel Expense Vouchers 4 years * Includes cost detail Geosecs building and Facilities Senior Admin Assistant Travel Notification Authorizations 4 years * Geosecs building and Facilities Senior Admin Assistant Request for Payments 4 years * Includes cost detail Geosecs building and Facilities Senior Admin Assistant Credit Card (Corporate & Purchasing) 4 years Geosecs building and Facilities Senior Admin Assistant Applications * Or 3 full calendar years from submission of final report or whichever is later 9
10 Property File Folders by Custodian Permanent Contains property transfer Geosecs building Property Administrator documentation showing location, property number & property disposition Property Records Permanent Includes records of assets from time of Geosecs building Property Administrator requisition until final disposition; used to maintain individual basic record for each unit of plant equipment taken into asset accounts. Serves as supporting documents for general ledger & subsidiary ledger accounts and provides an inventory of all plant equipment Government Furnished Property Permanent Permanent Geosecs building Property Administrator Government Requisitions Permanent Permanent Geosecs building Property Administrator 10
11 Management Information Systems Security Access 4 years Senior Business Analyst Director of MIS office Change Orders 4 years Senior Business Analyst Director of MIS office 11
12 Facilities Auto cad 4 years Space location changes Online and MRF Penthouse Director of Facilities Work orders 4 years Shop services individual details Dyer's Dock Hanger Director of Facilities 12
13 Environmental Health & Safety Office Hazardous Waste Records: Signed copy of manifests 3 years after waste accepted L'Hirondelle building trailer Laboratory Safety Officer by initial transporter Biennial & exception reports 3 years L'Hirondelle building trailer Laboratory Safety Officer Test results, waste analyses, or 3 years L'Hirondelle building trailer/network Laboratory Safety Officer other determinations share Radiation Records: Provisions of program Duration of license or L'Hirondelle building/network share Director of Environmental registration Health and Safety Audits and other review of program 3 years Network share Director of Environmental content and implementation Health and Safety Survey results and calibrations 3 years Network share and L'Hirondelle trailer Laboratory Safety Officer Individual monitoring results Duration of license - upon L'Hirondelle building trailer Laboratory Safety Officer termination of license or registration, records shall be transferred to the agency (MA Dept. of Health) Records of dose to individual members Duration of license L'Hirondelle building trailer Laboratory Safety Officer of the public Records of waste transfers Duration of license L'Hirondelle building trailer Laboratory Safety Officer Shipment records 3 years after shipment of L'Hirondelle building trailer Laboratory Safety Officer licensed material not exempt under 105CMR
14 Laser Records: Records of receipt, transfer, disposal of As per ANSI standard L'Hirondelle building Director of Environmental all lasers Health and Safety Radiofrequency Records: Survey and inspection records Minimum of 30 years Network share Laboratory Safety Officer Employee Medical Records: Audiometric tests, respiratory tests Employment plus 30 years L'Hirondelle building/network share Safety Officer/Admin Assistant Employees employed <1year, records retained for term of employment only Employee exposure records Minimum of 30 years Network share Director of Environmental Health and Safety Material Safety Data Sheets Minimum of 30 years Science maintains MSDS Various institution locations Science Departments safety contact HE&S Training 3 to 5 years L'Hirondelle building/network Share Safety Office Administrative Assistant Govt. permits, licenses, registrations Duration of permit, license or L'Hirondelle building/network Share Director of Environmental registration Health and Safety Biosafety Records 3 years Network share/biology Dept. Safety and Health Officer and Institutional Biosafety Committee 14
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