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.
Retain five years after audit then dispose of.
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