Finance

Accounting Collection Records

Records that document the efforts to collect unpaid accounts. Records may include collection letters, notices, letters of transmittal, bankruptcy records, and other related records.

Accounting Records

Records that document the production of various accounting reports made by individual units on a monthly, quarterly, or annual basis. These reports provide summary information relating to the unit and its programs, and may be used for planning or review. Reports may include operating statements, year-end projections, reconciliation's, expenditures by facilities, accumulated hours and dollars by employee, summaries of assets and liabilities, sales, cost accounting, and income. File may include working papers, drafts, final reports, correspondence, and other related records.

Accounts Aging Records

Records that document a cumulative listing by accounts receivable number of all receivables on the Accounts Receivable master file. For each receivable, the amounts that are not yet due, currently due, and overdue are indicated. All amounts are principal amounts; interests, service charges, and late charges are not included. 

Accounts Payable Records

Records that document bills or monies owed by an office or department but not yet paid. File may include unpaid bills, correspondence, printouts, registers, statements, and other related records.

Accounts Receivable Records

Records that document the money owed to and collected by Emory issued to organizations or employees for authorized services or supplies furnished, and receipts showing monies received.

Accounts Receivable Write-Off Records

Records that document debts of Accounts Receivables written off. Records may include accounts receivable invoices, write-off worksheets, Assignment of Uncollectible Debt letters, and other related records.

Accrual Worksheets

Records that document monthly and year-to-date expenditures for each project, cost category, and line item.

Auditor's Reports

Records that document a formal examination of Emory financial situtation. Reports may include internal and external audits.

Audit Records

Records that documents an internal and external audits. File may include audit reports, written responses showing how recommended changes will be implemented, correspondence, and other related records.

Bank Records

Records that document financial transactions between an unit and its bank. File may include statements, photocopies of cancelled checks, deposit slips, and other related records.

Bankruptcies Case Files

Records that document the process of declaring financial insolvency. File may include court documents, correspondence, and other related records.

Bankruptcy Records

Records that document the state or condition of a person (individual, partnership, corporation) who is unable to pay its debts as they are, or become, due. File may include correspondence, credit report, court documents, and other related records.

Bank Statements

No description.

Bid and Competition Selection Records

Records that document the procurement process for equipment and service valued in excess of $5,000.00. File may include acquisition specifications; acquisition justification studies and explanations; requests for proposal (RFP); request for invitations to bid (RFI's); requests for quotes (RFQ's); vendors proposals and bids; bid tabulation sheets and records for all bids received; departmental requisition; competitive quotes; correspondence; and other related records.

Billing Records

Records that document billing invoices sent to an unit for monies owed. File may include correspondence, invoice, and other related records.

Bonds

A certificate or evidence of a debt on which the issuing company or governmental body promises to pay the bondholders a specified amount of interest for a specified length of time and to repay the loan on the expiration date. File may include correspondence, agreements, and other related records

Budget Planning, Projection, and Preparation Records

Records that document the initial university budget, plan budget requests for and document annual budget allocations to individual units, and record changes in operating budgets of the various financial accounts. Records may include budget requests; budget status reports; budget change requests, registers and logs; budget detail reports; working papers including spread sheets, expenditure projections, salary and budget worksheets; allotment, capital outlay and equipment need reports; unit budget preparation instructions; correspondence; and other related records.

Canceled Checks and Supporting Documentation

Records that document redeemed checks written on university's accounts. Information on each check may include check number, date, amount, endorsement, account number, and supporting documentation.

Cash/Deposit Match Records

Records that document the equality or inequality of cash receipts versus bank deposits on a daily basis. Records consist of weekly computer printouts that list the account numbers managed by the office with daily entries for cash receipts in each account and corresponding bank deposits in each account. The computer program flags those accounts where daily cash receipts do not equal bank deposits for that date and labels them "Out of Balance."

Cash Batches Records

Records that document all transactions of the day made by tellers in the cashier section of Bursar Office. Records may include daily cash register tapes, Batch Control Cards listing daily summary totals from all cashier transactions, invoices, cash receipts, and other related records.

Cashier's Daily Summary Records

Records that document and summarizes tellers' daily activity. Information may include amounts processed for payments; amount of checks; activity to and from the vault; beginning and ending daily cash; deposits made by other offices; volume of bank cards processed; and cash over/short amounts.

Cash Receipts

No description.

Cash Records

Records that document cash received or disbursed by an unit. It also documents all money received and deposited into accounts through the cashier's daily bank deposits. Records may include deposit vouchers; cash receipt slips; validation receipts; cash register tapes; bank deposit slips; check stubs; petty cash balance sheets; check registers; Cash by Account Number reports; monthly cash register reports; and other related records.

Charge Slips to Patients

Records that document the listing type, number, date, and cost of treatment; time spent with each patient; and other related records. This record may be used as data collection/input record.

Check Distribution Register

Records that document check distributed throughout an unit. Information may include name of recipient, department, social security number, and other related information.

Check Registers

No description.

Claims and Charges

No description.

CORE Records

Records that document cash received or disbursed by an unit. It also documents all money received and deposited to accounts through the cashier's daily bank deposits. Records may include unit deposit vouchers, cash receipt slips, validation receipts, cash register tapes, bank deposit slips, check stubs, petty cash balance sheets, check registers, Cash by Account Number reports, monthly cash register reports, and other related records.

Deeds

Records that document evidence of ownership of property. These records contain original documents that record names and addressees of grantor and grantee, description of property, date property was transferred to grantor, cross-referenced volume and page number of Superior Court Clerk's plat books, and signatures confirming transaction.

Deposit Statements

Records that document financial transactions between a bank and an unit. File may include correspondence, bank statement and other related records.

Depreciation Records

Records that document the useful life and depreciation of Emory owned equipment and property, usually for insurance purposes.

Development and Endowment Management Fee Records

Records that document the revenue earned quarterly on gift accounts and fees charged by the university's development office. Information may includes dates, gift account amounts and identification numbers, earnings, account responsible for payment, fee amount, and other related records.

Expenditure Ledger and Supporting Documentation

Records the document expenditures and purchases for an unit. File may include photocopies of purchase requisitions, maintenance contract, paid invoices, freight bills, order forms, packing lists, travel expense, and other related records. 

FAS Reports

Records that track the monthly income and expenses of a department.

FAS Revision Reports and Supporting Documentation

Records that document changes made to the FAS report. File may include RST, correspondence, edited FAS, and other related records. 

Fee Assessment Records

Records that document the payment of fees for course fees, lab time, diplomas, commencement exercises, and other related records.

Financial Audits

No description.

Financial Statements

Records that document the summarization of the financial condition of Emory on any date or for any period. These statements define the assets, liabilities, equity, revenues and expenditures of an office or department. File may include balance sheets, income statements, and other related records.

Fiscal Records and Reports

Records that document Federal Title IV Aid transactions, including receipt, management and disbursement of funds. Records may include all Title IV program transactions; bank statements for all accounts continuing Title IV payments, cash disbursements, refunds, and repayments; general ledger (must be separate from school's other financial transactions) and related ledgers that identify each Title IV program transaction; Federal work-study payroll records; Annual Federal Fiscal Operations and Applications for Funds Report (FISAP). Reports may include Federal Pell Grant Statements of Account; ED Payment Management system cash requests and quarterly or monthly reports; Title IV program reconciliation reports; audit reports and school responses; state grant and scholarship award rosters and reports; accrediting and licensing agency reports; and other related information.

Garnishment Records

Records that document requests and court orders to withhold wages from employee earnings for tax levies, support payments, or other reasons. Records may include original writs of garnishment; recapitulations of amounts withheld; and related records.

General Ledger Statements

Records that document a complete monthly record of the final posting of all Emory financial transactions, listed by account number. It is used to prepare periodic financial statements. Information may contain the program name, account number, posting date, debit and credit amounts, new balance, and other related information.

Grant and Contract Records

Records that document specific grants/contracts awarded to and/or administered by university departments. File may include reports, application, regulations and guidelines, correspondence, budget records, audits and other related records.

Grants and Contracts Accounting Records

Records that document financial management of grants and contracts records. File may include project summaries; grant authorizations; contract documents; project budget change and adjustment records; invoices; receipts; cashier's receipts; equipment purchase orders; prior approval request records; account request records; vendor telephone contact logs; subcontracts; grants and contracts monthly budget summary statements; university billings balance sheets; reports for grants and contracts that are operating on direct payments; final financial reports; property reports; patent/invention reports; contractor's release report; assignment of refunds and rebates documents; equipment disposition reports; correspondence; and other related records.

Indirect Cost Studies

Records that document space and function reports submitted to Office of Grants and Contracts to develop University indirect cost studies. File may include correspondence, drafts, reports and other related information.

Insurance Policy Records

Records that document insurance policies written to cover all Emory property, automobiles, liability, and special events. Records may include copies of insurance policies, riders, and endorsements, records of payment, correspondence, and other related records.

Investment Records

Records that document the savings and investments of funds by Emory.

IRS Certification Letter

No description.

Itemized Patient Bills

No description.

Journal Entries

Records that document the tracking of financial transactions. Initial entries are made to journal and later posted a ledger. File may include correspondence, receipts and other related records.

Labor Distribution Reports

Records that document the breakdown of payroll hours, fringe benefits, gross salary for individual employees by individual departments. Report may include social security number, employee name, supervisor, hours worked and other related information.

Loan Files

No description.

MasterCard Statements and Documentation (P-Card and Travel Card)

Records that document an unit's expenditures for office purchases and travel expenses. Records are kept in electronic and paper formats. File may include applications, master monthly billing statements, individual card holder's statements, billing summaries, number of charges, correspondence, and other related records.

Medicare Cost Reports

No description.

Monthly Cash Reports

Records that document a monthly listing of cash receipt transactions entered in batches that were accepted, including transactions placed in the suspense file; a monthly listing by account number of cash receipt transactions processed since the previous report; and cash receipts transactions with receivable account numbers that were not processed against the Accounts Receivable System. Records may include transactions processed during the previous month listed in register-ring number sequence by cash date; transactions processed since the previous report including those placed in the suspense file, listed in alphabetical name sequence by cash date within account number; and cash receipt transactions by cash date within account number; and other related records.

Moving Expense Records

Records that document new employees' moving and travel expenses paid by Emory. Records may include requests for approval-travel and moving reimbursements, purchase orders, travel reimbursements, vendor invoices, receipts, and other related records.

Operating and General Ledger Reconicliation Records

Records that document monthly reconciliation's with the operating ledger or general ledger. Records may include working papers, monthly reconciliation reports, and other related records.

Pay Administration Records

Records that document payroll overhead costs. Information may include employee names, social security numbers, units, classifications of positions, units of employment, pay periods, gross pay amounts, various withholdings, overhead amounts, accounts used to pay employees, and other related information.

Pay Authorization Records

Records that document pay documents, which substantiate and, in part, authorize the issuance of payroll checks for particular amounts for both regular payroll and for extra compensation or overtime payroll. File may include payroll/budget request records and other related records.

Paycheck Delivery Records

Records that document the locations assigned for delivery of salary payments to employees. File may include paycheck deposit authorization records, payroll check delivery logs, correspondence, and other related records.

Payment Vouchers

No description

Payroll Adjustment Records

Records that document changes in employee payroll deductions, tax withholdings, and payroll records. File may include pay/budget action records, time and attendance records, pay reduction/termination notices, correspondence, and other related records.

Payroll Check Registers

Records that document payroll checks issued. File may includes lists in check number order that show the check amount, employee name, social security number, and other related information.

Payroll Data Entry Reports

Records that document all TAS records and payroll adjustment data entry for each payroll period. Information may include employee names (alphabetical order), batch and document numbers, and other related data.

Payroll Records

Records that document earnings and deductions of healthcare employees. Records may include hours, worked, leaves of absence, overtime, vacation, sick leave entries, time cards, wages paid, deduction authorizations, registers and journals, garnishment records, and other related records.

Payroll Register

Records that document the pay of all Emory employees. The series includes monthly listings of all paid employees with their earnings and deductions.

Payroll Summary Reports

Reports that document the summarized payroll expense by unit listing salary totals, regular earnings, other earnings, FICA deductions, federal and state taxes withheld, net pay and other related information. Report may include labor distribution, T/S, DTL, and data.

Petty Cash Receipts

Records that document reimbursement for inexpensive out-of-pocket expenditures. Records may include purchase receipts, copy of petty cash receipt, and other related records.

Petty Cash Reports

Reports that document cash balances, receipts, and disbursements completed during the day for the reimbursement of inexpensive out-of-pocket expenditures.

Purchase Orders

Records that document approvals for supplies, equipment, and services by Emory.

Rate Schedules

No description.

Real Property Records

Records that document real property owned and leased by the university and lists each parcel that has been acquired through ownership or under some form of lease agreement. Records may include land inventory reports, records pertaining to permanent land and deed filings with the state, from who the land was acquired, date of acquisition, use of the land, source of revenue used to acquire, acreage, capitalized value, purchase agreements; title abstract, easement details, public hearing notices and minutes, county recorder's plat description, memoranda of understanding, earnest money receipts, sales agreements, property deeds, working papers, correspondence, and other related records.

Refund Disbursement Request Records

Records that document requests and disbursements made for overpayment and refunds. Records may include accounting data for refunds from parking violation fines paid and successfully appealed; tuition and fee refunds when courses are dropped; refunds for event tickets, loan overpayments, change-of-residence, and canceled courses; a log of refunds and requests bursar office for checks to be issued; and other related records.

Requistion Records

Records that document the purchase of supplies and services by Emory. File may include purchase requests, purchase orders, inter-departmental requisitions, correspondence, and other related records.

Returned Check Records

Records that document attempts to collect monies for non-negotiable (usually non-sufficient funds) checks received for payment to Emory accounts. Records consist of master lists of checks returned to Emory and may contain names, addresses, telephone numbers, banks upon which checks were drawn, reasons for return, notations of any prior activity, and other related information.

Service Contract Records

Records that document a record of Services Contracts between Emory and independent contractors for professional, specialized, educational, research, creative, or custodial services. The contracts may be for any length of time, for a one-time performance of services, or for services provided on a continuing basis. Records may include Services Contracts with terms and provisions; addenda; selection and justification statements; authorized signature; contractor selection statements; certificates of compliance with tax laws; statements as to availability of local service; statements as to whether minority services available; contract change orders; bids and agreements; performance bonds; instructions to bidders; advertisements for bids; working papers; expense claim records; correspondence; and other related records

Signature Authorizations

Records that document employees who are authorized to sign fiscal and contractual documents on Emory's behalf. These documents serve as an aid for management control over expenditures. File may include authorization date, name, sample signature, position data, remarks, conditions, and other related information.

Tax Records and Supporting Documentation

No description.

Ticket Sales and Event Cash Reconciliation Records

Records that document the printing, selling, distribution, and accounting of tickets for university-sponsored athletic, performing arts, and other events where tickets are sold for admission. Records may include ticket stock orders; ticket type reports; ticket purchase manifest forms; box office balance sheets; ticket printing and control records; season ticket sales lists; receipts and orders for mail, phone, or in-person purchase of tickets; ticket sales summary sheets and reports; free ticket sign-up sheets; lists and reports of free tickets distributed to patrons, contributors, and others; deposit receipts; correspondence; and other related records. Records pertaining to athletic events are kept in compliance with NCAA and state requirements.

Travel Request and Reimbursement Files

Records that document requests for and approval of travel by employees; to monitor travel expenditures; for planning purposes; to document changes in dates of travel, changes in the name of the traveler, changes in itinerary, or changes in funding sources within an out-of-state travel authorization; and to document approval for vehicle rental. File may include travel authorization; travel itineraries; travel reimbursement requests (employee and non-employee); receipts; approval memos; memos in place of itemized receipt; affidavits of lost receipt memos; authorizing signatures; correspondence; and other related records.

Vehicle Insurance Cards

Records that document insurance coverage of Emory owned vehicles. Information may include car model, year of model, date of coverage, Insurer's name and other related information.

Wage and Tax Statements (W-2 Records)

Records that document a summary record of data reported on the annual Wage and Tax Statements (W-2) for Emory employees. 

Weekly Cash Receipts Summaries

Records that document cashiers' weekly transactions. Records may include weekly summary of all transactions sorted either by account number or alphabetically by the name of the person for whom the transactions were accomplished. Information may include individuals' names; social security numbers; transaction dates; account numbers affected; and debit/credit amounts.

Work Exception Authorization Report

Reports that track an employee's allocated time he or she is allowed to work for the University. This report is produced on a monthly basis. Information may include employee's name, social security number, identification number, department name and other related information.

Year-End General Ledger

Records that document annual fiscal year-end status of accounts. Information may include account number, posting date, debit and credit amounts, year-end balance, and other related information