Finance FN20 - Consolidation of Financial Statements

Accessed:	2026-11-11
Purpose of series:	Records series documenting the preparation and management of the statements required for external audits of the University's consolidated financial statements done annually.
Scope and contents:	Includes (but not limited to): copies of material provided to external auditors, audit reports, response(s) to reports, Treasurer Journals, audit tracking, background support material, and related documentation.
Cross reference:
Exceptions:

Primary offices:	Financial Services
Primary office retention trigger:	Fiscal Year
Primary office disposition:	Transfer to University Archives
Primary office retention period:	20 years
Primary office retention instructions:	Records closed after fiscal year (FY). Retained for 20 additional years, then transferred to the University Archives.

Secondary offices:	N/A
Secondary office retention trigger:
Secondary office disposition:
Secondary office retention period:
Secondary office retention instructions:

Retention rationale:

Expected operational use. CRA requirements.

Vital records	Electronic systems	Personal information	Official media
Yes	NAS, Banner	No	Paper, Electronic

Approval date:	Last updated:	Edited by:	Security classification:
2021-05-31	2021-08-30 10:30:05		Internal

Notes: