Non-Automated General and Subsidiary Ledgers (Permanent)

12–806.16. Non-Automated General and Subsidiary Ledgers (Permanent). A. Description: General and subsidiary ledgers including chart of accounts which provide final year-to-date summary accounting data and a permanent audit trail for all fiscal receipt and disburse- ment transactions affecting any and all the institution’s funds and accounts, including receipts and expenditures from all revenue sources, both public and private. B. Retention: (1) Office: 3 years. Microfilm Optional. (2) College or University Archives: Permanent. HISTORY: Added by State Register Volume 18, Issue No. 6, eff June 24, 1994.