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

Category

Finance

Maintainer

Finance Division

Retention Period

Retain seven years after audit then dispose of.

Citation

O.C.G.A. 9-3-25

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