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.

Category

Finance

Maintainer

Finance Division

Retention Period

Permanent

Citations

O.C.G.A. 36-1-6; O.C.G.A. 36-81-8

Disposition Instructions

Records are not eligible for transfer to the University Archives and must be kept by the maintainer permanently.

Last Updated: December 31, 2008