This chapter specifies the records and reports, which as a minimum, must be prepared and retained to substantiate payroll, service, supply, equipment, and other costs charged to University expenditure accounts. These substantiating * documents--in hard copies, or archival media, such as laser disks, microfilm, of the same unless specified otherwise-- must be retained for review by internal, external, and governmental auditors for the periods specified in the Records Disposition Schedules Manual of the University. The requirements and procedures presented in this chapter are not applicable to the Lawrence Berkeley Laboratory, the Lawrence Livermore National Laboratory, and the Los Alamos National Laboratory.
Official Documentation Required in Support of University Financial Transactions (A-000-7)
UCOP Accounting Manual