RRS_Series: Accounts Receivables: Unpaid Accounts Reduction or Cancellation

Activity
IV.04. FINANCE, ADMINISTRATION AND INFRASTRUCTURE/Business Affairs
Series Name
Accounts Receivables: Unpaid Accounts Reduction or Cancellation
Series ID
404-20-125
Description

Document the reduction or cancellation of uncollected accounts receivable.

These records found in all media (paper, digital, or other) may include but are not limited to:

  • accounts receivable invoices;
  • due diligence documents;
  • write-off worksheets;
  • related documentation and correspondence, including e-mail.
Retention and Disposal Instructions

 6 years after write-off, purge.

Exception: In the event of a subpoena, audit, legal hold, public records or similar state or federal information request, halt until further instructed any scheduled disposal activities, including purging or transferring material to University Archives.

Custodian
Finance and Administration: Business Affairs: Accounts Receivable
OAR Predecessors
OAR 166-475-0050 (5) Accounts Receivable Write-off Records