| Interdepartmental billing computations, receipt acknowledgements, and other documents of servicing departments substantiating interdepartmental charges | 5 years after the fiscal year prepared or 3 years after submission of the grant/contract final financial report, whichever is longer. | Failure to adhere to this policy could result in cost disallowances to NAU and possible charge-backs of previous billings to departments. |
| Documentation of purchases made with an NAU Purchasing Card. Documentation includes itemized cash register receipts and other point of sale documents that specify what was purchased. | 5 years after the fiscal year prepared or 3 years after submission of the grant/contract final financial report, whichever is longer. | All documentation for Purchasing Card transactions is maintained in the department making the purchase. The documentation must be available for review/audit as indicated for the required retention period. |
| Cash receipts and cash register tapes | 5 years after the fiscal year prepared or 3 years after submission of the grant/contract final financial report, whichever is longer. | |