Trial Balances

12–605.5. Trial Balances. A. Description: Summary information of receipts and expenditures from various municipal ac- counts used in balancing the General Ledger. Information includes account number, account name, beginning balance, total assets, total liabilities, adjustments, expected revenue, month-to-date receipts, month-to-date percent, year-to-date percent, uncollected balance, and a breakdown of each depart-

ment’s expenses. For computer generated ledgers this annual accounting code data and computer system documentation needed to access accounting information. B. Retention: (1) Computer Generated Year-to-Date Trial Balance: Permanent. Microfilm. (2) Non-Computer Generated Year-to-Date Trial Balance: Permanent. Microfilm optional. (3) Other Trial Balances: 3 years, then destroy. HISTORY: Added by State Register Volume 17, Issue No. 6, eff June 25, 1993.