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.




Finance Division

Retention Period

Retain for six years after the final audit then dispose of.


42 C.F.R. 420.300-304; 18 U.S.C. 3282 ; 26 U.S.C. 3282 ; 31 USC 3729 & 371; HCFA Hospital Manual, HIM - 10 413, 413.1;

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008