Record Retention for the Bursar’s Office


Bursar's Office


Fiscal Affairs

Contact Information: 

John Gates / Executive Director of Financial Services / (415) 405-7320 /

Effective Date: 

Wednesday, November 12, 2014

Revised Date: 

Sunday, November 2, 2014


ICSUAM 8045, 4801, 4863, 4864

Federal OMB Circular A-110, Subpart C_.53

Sarbanes-Oxley Act of 2002, Section 802

U.S. Securities and Exchange Commission, 2003-11: Rule 2-06

State California Government Code, Section 14755, 14756

State Education Code, Section 89045

California Records and Information Management, Record Retention Handbook


This document outlines the policy and procedures governing the retention and destruction of the Bursar’s Office records and Fiscal Affairs Business Systems’ (FABS) backup tapes


  • An imaged reproduction will be deemed to be the original public record of the Bursar’s Office and FABS for all purposes, including introduction in courts of law and state agencies.
  • Check logs are maintained electronically, and will be purged after five years.
  • Original paper records will be maintained for a period of two fiscal years, plus the current year-to-date. Records pertaining to the third previous year will be destroyed during the month of July each year.   
  • Images will be retained in the Imaging System for a period of five (5) fiscal years.
  • Images for a given fiscal year will be destroyed after the completion of five (5) years.