Journal Vouchers

12–724. Journal Vouchers. A. Description: Used to make any adjustments or corrections to accounting records for the agency. Information includes month, day, year, journal entry number, account number, department, fund, class, debit, credit, remarks, total, requested by, and authorized signature. Accounting transactions have been captured in the Statewide Accounting and Reporting System of the Comptroller General’s Office. Selected records generated by this system are scheduled to be retained permanently in the State Archives through the Comptroller General’s Office. B. Retention: 3 years; destroy. HISTORY: Added by State Register Volume 17, Issue No. 6, eff June 25, 1993.