This procedure deals with cash and checks received for ticket sales to Beaver Stadium (both season and individual game tickets), Media Guides, and parking ticket sales, and Levi Lamb fund contributions.
In order to adequately control and report the volume of season ticket applications, the assigning and printing of tickets, and cash received for tickets, sales, and contributions, the Select Ticketing System (a computerized ticketing system) is utilized. This procedure will cover cash controls (and timely deposit), ticket accountability and controls, and reporting of appropriate data and audit controls.
There are several general and interdependent phases of football ticket sales that occur during a normal season. The occurrence of each is usually segregated through a series of published deadlines. In chronological order of occurrence, these stages are:
- Nittany Lion Club (Levi Lamb fund) contribution solicitation
- Football season ticket renewal invoice processing
- Student season coupon/ticket application and processing
- New Football season ticket application processing
- Advanced individual game ticket sales
- Stadium sales of individual game tickets
With the exception of the Nittany Lion Club solicitation, the Ticket Manager is responsible for the coordination of these phases.
In order to facilitate the comprehension of this procedure, Football season tickets (covering renewals and new applications) are first discussed, followed by student season coupons/tickets, individual game tickets, Nittany Lion Club contributions, and then data safeguarding, audits, and record retention.
It shall be the responsibility of the Ticket Manager to verify reports discussed in this procedure in order to effectively monitor the Select System operation.
In the Athletic Ticket Office, there is a set of cash control documents and separate c ash operators' drawers. Season Ticket receipts are processed through the Select system which produces various control documents which can be tied back to a respective Select cash drawer. All other receipts, both mail and over-the-counter, are processed through a Select Point of Sale Terminal and/or cash registers which are cleared and reset on a daily basis producing an operator drawer report from the computer for daily transactions.
The deposit of receipt, as discussed in this procedure, mentions both the crediting of deferred Football Ticket Sales, Fund 0712, Ticket Office Clearing 08-066-71, as well as the direct crediting of various budgets. The selection of which method to be used to record receipts is dependent upon the time of the year a deposit is made. If receipts for an upcoming season are deposited before July 1, the credit is to (deferred) Football Ticket Sales. After July 1, a Journal Voucher is used to transfer from (deterred) Football Ticket Sales to various budgets, after which any income is credited directly to the appropriate budgets (tickets, game day operations, etc.).
All receipts will be deposited with a Bursar-designated depository in accordance with Policy FN01 - Processing Cash Revenues via Security (or departmental) courier.
All Select programs and their respective reports mentioned in this procedure must be requested of the Select system on an individual basis; the Select system is not able to run a continuous series of programs and reports without operator intervention.
The information stored in the Select data base from the previous season is the beginning point. Football Season Ticket Invoices (Exhibit "A" and Exhibit"B") will be printed by a vendor using the prior year's data for name, address, number of season tickets, and ancillary charges (parking tickets, Media Guides, and handling charge). The initial assumption is that 80% of the previous year's season ticket holders will not change their request for the upcoming season as far as number of tickets and ancillary charges are concerned. A coded return-address envelope is enclosed with the mailing.
If a patron simply wishes to duplicate their previous season's order of tickets, parking permits, and football media guides, they must remit the "Total" amount indicated, along with a copy of the invoice, while retaining a copy for themselves, per the instructions on the Football Season Ticket Invoice Renewal (Exhibit "A").
To make an address change, the patron will make the corrections on the remittance copy. To increase/decrease the number of season tickets, or to increase or decrease season parking or football Media Guides, the Football Season Ticket Invoice Change Form (Exhibit "B") is used.
A Football Season Ticket Application (Exhibit "C") may be requested from the Nittany Lion Club by new members who have never had tickets before (This is covered later under New Applications).
A check for the proper amount, payable to The Pennsylvania State University, is to be enclosed with the invoice and forwarded to the Ticket Office.
In order for a Levi Lamb contribution to be considered in determining priority for season ticket seating assignments, the contribution must be received by the published deadline for that season. Gifts to the Nittany Lion Club (Levi Lamb fund contributions) are made by returning a check in the desired amount, payable to The Pennsylvania State University, along with the Gift Solicitation Card (Exhibit "D"), to the Ticket Office. See the section "Nittany Lion Club (Levi Lamb Fund) Contributions" for a more detailed discussion of this subject.
Mail received in the Ticket Office and identified as Football Season Ticket Invoices is grouped in conveniently-sized bundles of approximately 50, opened, and the contents are removed. A clerk reviews each check within the bundle to ensure that the payee is The Pennsylvania State University, that there is a current date, that it is signed, and then compares them to the patron-completed invoices matching to the amount indicated on the invoice. The patron's account ID is placed on the check if the patron has not already done this. If the check is correct and matches the invoice, it is immediately endorsed per University Policy FN01 - Processing Cash Revenues.
NOTE: There are several clerks in the Ticket Office who are all involved with processing tickets, cash, and data. This procedure identifies that Clerk #1 may be any of several clerks, but that Clerk #2 (or #3) will be a different clerk than Clerk #1.
Invoices received are placed in one batch (with checks attached) and identified as "ACREC" (accounts receivable). A sequential batch number is assigned and posted to a Computer Batch Control Log (Exhibit "E"). Separate adding machine tapes are run of both checks and invoices. The total amount of the checks must equal the total of "Amount Enclosed" appearing on the invoices. The invoices, checks, and two tapes (identified) are passed to Clerk #2.
Invoices and checks that do not match, or are otherwise in error, are noted on Exception Notices (Exhibit "F"). The invoice, check, and original notice are returned immediately to the patron for correction and resubmission. A copy of the Exception Notice is filed alphabetically as a record of returned items.
The Ticket Office clerk serving the window will check the remittance against the invoice data and issue a Pre-numbered Receipt) to the patron for any money received. One copy of the receipt is attached to the invoice and the clerk will code the invoice indicating that it was audited. Checks are to be properly endorsed as previously discussed. All invoices, with their attachments, are merged with the Football invoices mail receipts batch for further processing.
Parking tickets are mailed out with the season tickets, based on data contained within the Select system.
Media Guides are prepared and sent out by the Sports Information Office based on mailing labels produced by the Ticket Office using Select System data. Media Guides, as well as season and individual parking tickets, may also be purchased over-the-counter at the Ticket Office.
The batches of properly matched invoices and remittances are verified once more by again making adding machine tapes of both the checks and the dollar amounts shown on the invoices. After ensuring that the two agree, the checks are separated from the invoices, the invoices are coded with the clerk's code to indicate that verification is complete, and the amount is recorded onto the Computer Batch Control Log (Exhibit "E"). The checks are removed, and, along with their respective adding machine tapes, are used to produce a Report of Cash Receipts (discussed later). The invoices marked "ACREC" are maintained in their original batches for Select data entry. All invoices are retained as batches in a locked file with their respective adding machine tapes whenever completed or awaiting further processing. Only the Ticket Manager and Office Manager have access to this file.
On a daily basis, the information on the Computer Batch Control Log (Exhibit "E") is transferred to the Income Summary Schedule (Exhibit "G").
Daily, all of the cash and checks that have been separated, as well as the matching adding machine tapes, are gathered by batches and a Report of Cash Receipts (ROCR) is prepared. All receipts will be deposited with a Bursar-designated depository in accordance with Policy FN01 - Processing Cash Revenues via Security (or departmental) courier. The deposit is credited to (deferred) Football Ticket Sales, Fund 0712 (if made before July 1), or to the specific budgets (if made after July 1).
The number of Pre-numbered Receipts issued for all over-the-counter (window) receipts must be listed on the ROCR, and the ROCR reference number must be posted on the Computer Batch Control Log and the Income Summary Schedule. Any overages or shortages must be reported on the ROCR. Also, any overages or shortages in excess of $20.00 must be approved by the Budget Administrator. A screen-copy of the ROCR is retained by the Ticket Office. The cash register control tape is retained with the file copy of the ROCR. The Ticket Manager will verify that all cash reported on the Report of Cash Receipts is accurate and is recorded on the Monthly Budget Reports.
Season Ticket invoices that have had the computer printed information revised by the patron reflecting any requested seat changes and numbers, are revised under the Subscription Processing in Select. All changes are made at the same time of payments under Subscription Processing through the ACREC (Accounts Receivable) program in order to update the financial information. Batches of invoices with no changes (labeled "ACREC") are only processed through the ACREC program.
Terminal entry and Select controls now enter the operation. The adding machine tapes run earlier on each batch become the dollar batch control totals.
Each batch containing changes to the ancillary charges is entered through the terminal via Subscription Processing. Within each batch, each transaction entered (by patron account number) is automatically given a sequential number, and assigned the specific time of day the entry was made.
All correcting entries are completed and the data is visually verified as part of the end of the day processing.
NOTE: Some Nittany Lion Club contributions are submitted with ticket remittances. These are recorded and processed as described later.
At the end of the day, an individual drawer report is prepared by the operator. Weekly, an Accumulated Income Report (Exhibit "H") is prepared.
The Ticket Manager reviews all "out of balance" batch entries to verify proper corrections and initials the Accumulated Income Report (Exhibit "H"). Shortly after July 1st of each year, a Request for a Journal Voucher is prepared to transfer funds from Ticket Office Clearing 08-066-71, or (deferred) Ticket Sales, Fund 0712 (for sales income generated prior to the season's fiscal year), to the correct budgets for the season's fiscal year.
Notes attached to the change forms about special requests are reviewed prior to assigning seats in accordance with the Nittany Lion Club point system. Aisle seats, handicap considerations, etc., are taken into account in determining seat assignments. The (Seating) Priority, Contribution Level, and Total Years (as season ticket holders) are also factors involved with the determination.
As a patron account is examined, the variables are monitored and an assignment verification is made using subscription processing. If a change from the current assignment is required as a result of a letter, etc., the assignment is revised. These assignments activate other programmed controls in the Select equipment.
In order to maintain adequate controls over the use of printed tickets, there will be at least three (3) types of ticket stock used; one for football season tickets (including faculty/staff and children, which are sold at prices different from the general public), one for Penn State student/spouse season tickets, and one for individual game tickets. With the exception of the student/spouse season tickets which are printed by an outside vendor, all other tickets are printed on the Select System.
Upon receipt of any tickets or ticket stock from a vendor, the shipment is carefully examined with beginning and ending control numbers, as well as any missing numbers as noted on the related shipping documents. This review is made prior to signing the Receiving Reports. All shipping documents are attached to the Receiving Report and copies of these are retained by the Ticket Office.
Since Student Season Coupons/Tickets (Exhibit "I") are bulk-printed by an outside vendor, the following controls apply only to the stock used by the Select system for producing football season tickets. This stock will be easily identifiable at the gates and section entrances to the stadium.
At a predetermined point in time, Football Season Tickets will be printed from data in the Season Account Maintenance file. Football Season Tickets (Exhibit "J") will be printed on "current season" stock for each reserved seat. For each seat which has been assigned, the patron's name and parking information is printed on the mailer portion of the ticket sheet, and an individual ticket for each game is printed on the top portion of the sheet. There are no unassigned seats.
For each printing session (usually one per day) the Financial Officer responsible for Intercollegiate Athletics, or his/her designated representative, verifies the numeric sequence of ticket stock used. Beginning and ending sheet control numbers, and stock used during system testing is a "non-print" mode are noted on a Daily Print Sheet (Exhibit "K") along with any voids, damaged tickets, etc., and is signed by the Financial Officer or representative and the Ticket Manager. This form is also used as a certificate of destruction for voided or damaged stock.
Information from the Daily Print Sheet is verified by the print-out of the Select Systems' Summery of Ticket Printing (Exhibit "L").
There are provisions for the handling of requests for tickets used by departments for complimentary needs in connection with official University guests and for other reasons. Those procedures are documented in University Procedure IA2002 - Football Ticket - Internal Purchase and Distribution.
Requests received by the Ticket Office from sources such as corporations where large blocks of tickets are requested, the corporation will generally be paying by cash or check. In these instances, a University Invoice is prepared.
A Football Season Ticket Application (Exhibit "C") is automatically mailed out to new members of the Nittany Lion Club or Letterman Club only. Any other requests are taken only from Nittany Lion Club or Letterman Club members who have never had tickets before.
A check for the proper amount due for tickets and parking permits, payable to The Pennsylvania State University, is to be enclosed with the application and forwarded to the Ticket Office.
Gifts to the Nittany Lion Club (Levi Lamp fund contributions) are made by the patron submitting a separate check for the designated amount, payable to The Pennsylvania State University, along with the Gift Solicitation Card (Exhibit "D"), to the Ticket Office. In order for a Levi Lamb contribution to be considered in determining priority for season ticket seating assignments, the contribution must be received by the published deadline for that season. See the section "Nittany Lion Club (Levi Lamb Fund) Contributions" for more detailed discussion of this topic.
The number of football season tickets available for new applicants (or those patrons wishing to increase their season ticket holdings) is dependent upon the outcome of the earlier renewal sale. Once the results are known, the Ticket Manager determines the total number of seats that can be made available to new applicants.
Mail identified as Football Season Ticket Applications (Exhibit "C") is opened, audited, and coded in the same manner as that used for receiving Football Season Ticket Invoices. Adding machine control tapes are made, and a tally of tickets requested is kept. Rejected applications and checks are returned to applicants, along with Exception Notice (Exhibit "F") explaining the reason for the rejection.
Applications received by the Ticket Office Clerk serving the window will be handled in the same manner as the Football Season Ticket Invoices.
Parking tickets and Media Guides for new applicants are handled in the same manner as for renewing patrons; the Ticket Office will mail out the parking tickets and the Sports Information Office mails out the Media Guides.
Applications and checks are scrutinized, applications coded, amounts logged into the Computer Batch Control Log, and applications filed with their respective adding machine tapes, according to the same methods used with the Football Season Ticket Invoices.
A Report of Cash Receipts (ROCR) is prepared int eh same manner as described for the Football Season Ticket Invoices. Any shortages or overages must be indicated on the ROCR. Also, any shortage or overage in excess of $20.00 must be approved by the Budget Administrator.
New applications that have been accepted are entered into the Select data base as discussed for Football Season Invoices. The same controls and reporting are utilized.
Based on seat availability and the various other determining factors outlined for Football Season Ticket Invoices, seats for new applicants are assigned.
These tickets are produced using the same methods and controls that are used for printing the tickets in response to the Football Season Ticket Invoices.
Students purchase season coupons that may be redeemed for an assigned seat ticket the week of the game. This allows for groups of students to be seated together.
Since all student (including spouse) season ticket requests are processed on a first-come, first-served basis, no student season coupon and ticket data is entered on the Select system. At a time deemed appropriate, the predetermined number of Student Season Coupons/Tickets (Exhibit "I") are bulk printed by an outside vendor. The number of tickets printed per class (i.e., senior, junior, sophomore, freshmen) is based upon past demand and averages roughly one-third for seniors, one-third for juniors, and one-third for sophomore/freshmen.
Coupon and ticket assignment information from the previous season is not maintained. Therefore, at the request of the Ticket Manager, mailing labels containing name and local addresses of all current full-time students are produced by the OAS Support Center (based upon the Registrar's current student data base) and are attached to the Student Season Football Applications (Exhibit "M") and mailed.
The student completes the Student Season Football Application and returns it to the Ticket Office along with a check for the proper amount made payable to The Pennsylvania State University. Only one Student Season Ticket is allow per student (and one for a spouse).
A Daily Sales Control Sheet (Exhibit "N") is completed for either the beginning sequential number, and/or the beginning quantity, of each item to be sold. (The design of this form may vary depending on the events or items being marketed at a particular point in time.)
NOTE: A separate Daily Sales Control sheet is to be maintained for Student Season Ticket Sales for the purpose of cash reconciliation and maintaining a count of coupons sold.
The number of available student season coupons/tickets is determined in advance by the Ticket Manager. Applications are accepted until the total number of requests equals the total number of available coupons that may be used to obtain an assigned seat tickets.
Mail identified as Student Season Football Applications is opened. Each check is audited as previously outlined for Football Season Ticket Applications. If both application and check are properly completed, the check is immediately endorsed in compliance with University Policy FN01.
The coupons are manually assigned to each application. The self-mailer portion of the application, along with the coupons, are inserted into the provided window envelope and mailed. The issued coupon number(s) are recorded onto the Ticket Office portion of the application to which the check is attached.
Applications and checks that are in error, or were turned down due to unavailability of tickets, are noted on an Exception Notice (Exhibit "F"). The application, check, and original notice are immediately returned to the student and the copy of the notice is filed alphabetically.
Accepted applications and checks are passed to Clerk #2.
If student season tickets are still available, the Ticket Office Clerk serving the window will check the remittance, verify the application data and addition, and issue the appropriate number of coupons. A Pre-numbered Receipt is prepared if the payment is in cash. One copy of the receipt is attached to the Ticket Office portion of the application and the cash or check, the other is given to the student. All applications and monies are merged with the student-mailed receipts as discussed above.
Parking tickets and Media Guides are not provided for on the Student Season Football Application (Exhibit "M"). Parking tickets may be purchased from the Ticket Office by making a special request by mail or by visiting the Ticket Office. Media Guides may be requested from the Sports Information Office or may be purchased over-the-counter- from the Ticket Office.
The checks are removed and along with their respective adding machine tapes are used to produce a Report of Cash Receipts (ROCR). The applications are maintained in their original batches for Select data entry. All applications are retained as batches in a locked file with their respective adding machine tapes whenever completed or awaiting further processing.
Adding machine tapes are made from both the checks and applications for the Student Season Ticket cash drawer. After the two tapes are in agreement, the total is logged on the Daily Sales Control Sheet (Exhibit "N"). This total must agree with the computed sales total on the form furnished by the Window Clerk or Clerk #1. Any discrepancies are resolved by Clerk #2 with the aid of the Window Clerk. Any unresolvable differences are noted on the sheet as an overage or shortage.
The applications will be placed in a locked file with their respective tapes whenever completed or awaiting further processing. The Ticket Manager and Office Manager have sole access to this file.
The Daily Sales Control Sheet (Exhibit "N") is completed for the ending sequential number, and/or the ending quantity, of each item listed. Using the beginning and ending numbers or quantities, the total number of each item sold is calculated and the total computed sales are derived. The completed Daily Sales Control Sheet is passed to Clerk #2.
A Report of Cash Receipts (ROCR) is prepared in the same manner as was described for the Football Season Ticket Invoices. (Any shortage or overage must be indicated on the ROCR. Also any shortage or overage over $20.00 must be approved by the Budget Administrator.)
Individual Football game tickets are unsold Season Tickets. They are produced by the Select system in the same manner as Season Tickets using the Boca Ticket Stock (Exhibit "O") based on available information. The use of this ticket stock is documented by the Summary of Ticket Printing (Exhibit "L").
Single Game Ticket Applications (Exhibit "P") are requested from the Ticket Office.
A check in the proper amount, payable to The Pennsylvania State University, is enclosed with the application and forwarded to the Ticket Office.
A Daily Sales Control Sheet (Exhibit "N") is completed for beginning sequence numbers and/or quantities of tickets (as was discussed in the section concerning the processing of completed student season ticket applications). Applications are received by mail or over-the-counter. If the remittance is not accurate, and was received by mail, it will be returned to the patron with the Exception Notice (Exhibit "F"). If cash is received over-the-counter, and the application is accepted, a Pre-numbered Receipt is issued to the patron upon request.
Individual game ticket sales are entered into the Select data base, and will be printed and mailed according to established procedure.
Only the parking tickets appear on the Football Single Game Ticket Application (Exhibit "P"). Parking tickets may be purchased from the Ticket Office by mailing a special request or by visiting the Ticket Office. Media Guides may be requested from the Sports Information Office or may be purchase over-the-counter from the Ticket Office.
Tickets preprinted by the Select equipment are mailed to the applicant while Media Guides and parking permits are sent under separate cover.
On the day of each game, any unsold tickets are made available for general sale. The number of tickets available (not seat numbers) are counted, noted on an Operator's Drawer Report (Exhibit "Q") and passed (with a change fund) to a Stadium Clerk by the Ticket Manager. The person receiving the tickets and change confirms the amounts and signs the form, which is retained by the Ticket Office. After the event, unsold tickets are counted and posted to a Ticket Seller's Report (not exhibited) by the Stadium Clerk in the presence of the Ticket Manager, and the totals are computed.
The change fund, cash from sales, and unsold tickets are returned to the Ticket Manager for independent audit and the Ticket Seller's Report is signed by the Ticket Manager in the presence of the Stadium Clerk. Any discrepancies are immediately resolved between the Stadium Clerk and the Ticket Manager. Any shortage/overage is noted on the Ticket Seller's Report. The Ticket Manager makes a copy of the completed Ticket Seller's Report for the Stadium Clerk, and files the original. Cash received is deposited with the Bursar, or branch bank on campus, with a Report of Cash Receipts (ROCR) prepared and processed as described before and in accordance with Policy FN01. (Shortages/Overages are also reported on the Report of Cash Receipts. Also, any shortage/overage in excess of$20.00 must be approved by the Budget Administrator.)
Nittany Lion Club Gift Solicitation Cards (Exhibit "D") are prepared by an outside vendor using Ticket Office database information. Preparation and mailing are done under the auspices of the Director of Nittany Lion Funds.
Gifts to the Nittany Lion Club are solicited by, and are normally remitted directly to, the Ticket Office. However, an occasional contribution will be received by the Nittany Lion Club that requires the handling of both the Nittany Lion Club Gift Solicitation Card and remittance. All monies received by the Nittany Lion Club are forwarded immediately to the Ticket Office.
Upon receipt of such a contribution by check, the check is audited to assure that the payee is The Pennsylvania State University, that there is a current date, that it is signed, and that the dollar amounts (written and figures) agree. If the check is proper, and agrees with the Gift Solicitation Card, it is immediately endorsed with a stamp (per Policy FN01) indicating "For deposit only to Penn State University-General Ledger Account 0680, Gifts". If cash is received over-the-counter, a University Pre-numbered Receipt is issued to the donor and one copy of the receipt is attached to the Gift Card (or other document indicating the donor's name, address, and contribution amount). The clerk will process the Gift Card (or other document) through the cash register indicating that it was audited, and at the end of each day, give the receipts and Gift Cards to Clerk #2 for further processing.
Although tickets and merchandise are requested to be paid separately from contributions, on occasion one check is received for both. The amount of the merchandise and/or tickets is credited to the patron's account. The balance is considered to be a contribution and is processed as described below.
On a daily basis, a separate Report of Cash Receipts (ROCR) is prepared for any contributions which may have been received. All contributions will be deposited with the Bursar, or branch bank on campus, in the same manner as other daily receipts. The contributions are credited to Fund 0680-Gifts. The Report of Cash Receipts document number and dollar amount are also posted to the daily Computer Batch Control Log (Exhibit "E").
A screen copy of the Report of Cash Receipts is sent to the Nittany Lion Club Giving Desk, along with the Gift Cards. A copy is retained by the Ticket Office.
Receipt of the properly-received tax deductible gift is acknowledged by a Pre-numbered Receipt mailed to the donor from the Office of University Development. The data used to generate the receipt is used by the Office of University Development to maintain a donor data base through OAS Support Center, with daily gift reports being returned to Nittany Lion Club.
Transactions to the Select on-line data base are backed up onto two magnetic tapes on a daily basis.
On a weekly basis, a data backup is performed onto tapes of the entire Select data base. The daily method of maintaining three levels of archived data is used when performing the backup. Redundant tapes are also made, mirroring the contents of the disk packs. These tapes are stored at an off-site location.
Following any changes to the software on the Select equipment, a backup tape is to be made of the new software. This tape is stored with the off-site data tapes. Auditing is to be made aware of any such changes.
See Procedure CR2002 - Processing Returned Checks.
The Financial Officer responsible for Intercollegiate Athletics is responsible for monitoring the controls and methods as discussed in this procedure. Periodic spot audits should be performed as outlined in the University Financial Officers Annual Audit Procedures.
The Financial Officer is responsible for ensuring that procedures pertaining to the accountability and safeguarding of all cash receipts, cash funds, and other assets are established and followed in accordance with approved University policies and procedures. Regular audits relating to advances, cash, travel, equipment accountability, and other expenditures provide a means to protect University assets. The Financial Officer is responsible for working with Internal Audit when audits are being performed in the administrative area, as well as performing an annual audit that is submitted to the Assistant Controller.
Record retention must be managed in accordance with Policy AD35 - University Archives and Records Management, and records schedules approved by the Records Management Advisory Committee, Office of General Counsel, and Office of the President. These retention requirements are the University's retention criteria, either derived or based upon federal, state, and local statute or regulations, industry standards, and business needs. Retention beyond recommended time periods require justifiable reasons and warrant review by the Records Management Officer or designee. All documents must be maintained in such a manner so as to provide ease of access for review, and to provide a suitable audit trail for all transactions.
- Documents subject to a Legal Hold (see AD35, Legal Hold). A legal hold will remain in effect until it is released in writing by the Office of General Counsel.
- Documents under audit or review, either internally or externally. The retention period extends until released by the Corporate Controller's Office. The Financial Officer will be notified regarding any accounts which are under audit; the Financial Officer will be responsible for contacting the department.
Additional questions may be directed to the University Archivist or the Records Management Officer.
For questions, additional detail, or to request changes to this procedure, please contact the Financial Officer, Intercollegiate Athletics
Date Approved: April 10, 1995
Most recent changes:
- Revision 2 - dated 3/18/1995
Revision History (and effective dates:)
- Revision 1 - dated 9/15/1983
- Original - dated 4/13/1970