| 012082 |
Accounts Payable
|
This series documents moneys to be paid by the agency to its creditors. The series may include, but is not limited to: invoices, receipts, bills, canceled checks, returned checks, check registers, and checking statements. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 012083 |
Accounts Receivable
|
This series documents moneys owed to the agency by its debtors. The series may include, but is not limited to: bills, invoices, receipts, deposit slips, and reimbursement documentation. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 012084 |
Appropriation and Allotment
|
This series documents the appropriations from the state treasury and other sources. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 012085 |
Audit Records: External
|
This series documents the audit of an agency completed by an outside auditor, such as the Auditor of Public Accounts (APA). This series may include, but is not limited to: working papers and prepared audit report. |
Retain 5 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 012086 |
Audit Records: Internal
|
This series documents the audit of the agency's financial affairs by its own internal auditors or staff. This series may include, but is not limited to: working papers and prepared audit report. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 200624 |
Bond Records
|
This series documents the issuance of bonds to fund capital projects, payments made by a fiscal/paying agent due to bond issues, and the destruction of bonds and bond coupons paid by the fiscal/paying agent. This series may include, but is not limited to: transfer statements, bond destruction certificates, and bond issue and payment documentation. |
Retain 3 year(s) after last action |
Confidential Destruction |
26 CFR § 1.148-5
|
9/10/2026 |
| 200108 |
Budget Records
|
This series documents the agency's work to establish a budget. This series may include, but is not limited to: working papers and forecasts. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 200109 |
Cash and Bank Reports
|
This series documents financial transactions within the agency. This series may include, but is not limited to: cash reports, transmittal and settlement records, warrant records, bank statements, and reconciliation documentation. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 200110 |
Contracts
|
This series documents contracts and agreements entered into by the agency. This series may include, but is not limited to, contracts, agreements, and supporting documentation. |
Retain 5 year(s) after expiration |
Non-confidential Destruction |
|
9/10/2026 |
| 012099 |
Contracts and Agreements: Capital Improvements
|
This series documents the financial transactions related to a capital improvement. This series may include, but is not limited to: contracts, agreements, and reports generated by the Department of Accounts (DOA). |
Retain until after equipment, facility, or property sold or no longer in use |
Non-confidential Destruction |
|
9/10/2026 |
| 012103 |
Financial Accounting Reports
|
This series documents regulatory compliance and accuracy in transaction processing, such as tracking of income and expenditures. This series may include, but is not limited to: Agency Risk Management and Internal Control Standards (ARMICS) documentation. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 200111 |
Fixed Asset Accounting System (FAACS) Records
|
This series documents the control of fixed assets, such as land, buildings, and equipment, owned by the agency. This series may include, but is not limited to: inventories and reconciliation documents. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 007026 |
General Ledger
|
This series documents the assets, liabilities, fund balances, revenues, and expenses of the agency. This series may include, but is not limited to: journals and ledgers. |
|
Permanent, Archives |
|
9/10/2026 |
| 012108 |
Grant Projects: Financials
|
This series documents the annual financial management of state, federal, and/or private grant projects participated in or awarded/administered by state agencies that do not contain contractual terms for records retention. This series may include, but is not limited to: accounts payables and receivables, draw-down requests, and fiscal reports. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 012109 |
Insurance Records and Reports
|
This series documents insurance coverage carried by the agency such as unemployment insurance. This series may include, but is not limited to: insurance policies, claims, invoices, and investment files. |
Retain 3 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 200112 |
Inventory Control System
|
This series documents the tracking and control of agency property, equipment, and supplies. This series may include, but is not limited to: journals and reports. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 200113 |
Payroll Records
|
This series documents the payroll activities of the agency. This series may include, but is not limited to: deduction authorizations and registers, leave records, ledgers and reports, compensation files, retirement contributions, time and attendance records, and time sheets. |
Retain 5 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 200114 |
Purchasing Records
|
This series documents the purchasing of equipment, goods, services, and supplies by the agency. This series may include, but is not limited to: bids, bid proposals, purchase orders, and requisitions. |
Retain 5 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 012150 |
Receiving Records/Reports
|
This series documents the receiving of good, supplies and equipment by the agency. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 012151 |
Reimbursement Records
|
This series documents the reimbursement of money to or from the agency. This series may include, but is not limited to: travel expense reimbursement and overpayment documentation. |
Retain 3 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 200115 |
Retirement Files: Virginia Retirement System (VRS)
|
This series documents the participation of the agency in the Virginia Retirement System. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 007027 |
Signature Cards
|
This series authorizes individuals to have signatory rights in handling various financial transactions for the agency. |
Retain 3 year(s) after superseded, obsolete, or rescinded |
Non-confidential Destruction |
|
9/10/2026 |
| 007028 |
Surplus Property Disposal
|
This series documents the disposition of property by the agency that has been declared as surplus and no longer needed for use. This series may include, but is not limited to: bill of sale and supporting documentation. |
Retain 3 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 200116 |
Tax Exemption Records
|
This series documents the claims for tax exemption received and granted by the agency. This series may include, but is not limited to: claims files and reports. |
Retain 5 year(s) after end of state fiscal year |
Non-confidential Destruction |
|
9/10/2026 |
| 200117 |
Trust Fund Records
|
This series documents the agency's banking transactions relating to trust funds. This series may include, but is not limited to: bank and payroll documents, receipts, and time and attendance documentation. |
Retain 3 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
| 007029 |
Unclaimed Property Records
|
This series documents the reporting of uncashed checks and credit balances held by the agency. This series may include, but is not limited to: holder report and remittance submitted to the Virginia Department of the Treasury, Division of Unclaimed Property. |
Retain 5 year(s) after end of state fiscal year |
Confidential Destruction |
COV 55-210.24.1
|
9/10/2026 |
| 012154 |
Vendor Files
|
This series documents the information of vendors and suppliers that provide goods and services. This series may include, but is not limited to: correspondence, W-9 and 1099 forms, Internal Revenue Service Taxpayer Identification Number (IRS TIN) match form, alternate payment address notice, and Automatic Clearing House (ACH) payment form. |
Retain until after no longer administratively useful |
Confidential Destruction |
|
9/10/2026 |
| 012158 |
Workers' Compensation Records
|
This series documents claims filed based on work-related injury or illness. This series may include, but is not limited to: claims, application for benefits, wage documents used to determine compensation, and payment documentation. |
Retain 5 year(s) after end of state fiscal year |
Confidential Destruction |
|
9/10/2026 |
