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.




Finance Division

Retention Period

Retain for four years after the fiscal year then dispose of.


26 CFR 31.6001-1

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