Series Title (Agency Series #): Description, Retention (Legal Citation)

Expenditure and Revenue Reports (DOH46-001(a) and DOH46-001(b)): Records documenting details of transactions such as those related to receipts and expenditures on a daily, monthly, quarterly or similar basis. Includes reports that document account revenue and expenditures in order to provide backup documentation to the general ledger. May include details of revenues, expenditures, encumbrances, cash receipts, warrants, and others. Information often includes date, payee, purpose, fund credited or debited, check number, and similar or related data.
Retention: DOH46-001(a) Year-end (month 13) reports: retain 10 years; DOH46-001(b) Other reports: retain 3 years. (MOAR 166-150-0110(23))

Fiscal Year-End Closing Records (DOH46-002): Records documenting the closing of receivable accounts each fiscal year. Used to identify outstanding revenue and support written off accounts. Records include spreadsheets, correspondence, work notes, and background documentation.
Retention: Retain 10 years. (MOAR 166-150-0110(15))

Grant Administration Records (DOH46-003): Records document the financial administration, monitoring, and status of grants in which the department is the recipient of grant funding. Grants may come from federal or state governments or foundations and other private funding sources. Records may include, but are not limited to, progress reports, budgets, project objectives, proposals, and summaries, records documenting allocation of funds, contracts, financial reports, accounting records, audit reports, expenditure reports, and related correspondence and documentation.
Retention: Retain 10 years. (MOAR 166-150-0110(17))

Interdepartmental Agreement and Revenue Contract Administration Records (DOH46-004): Documents the management of contractor activities and payments for all DOH contracts. Records include expense reports, copies of payment vouchers (including payment memos and invoices), contract approvals, contract amendments, contract review checklist, data entry screens, contract routing form, copy of contract, certificates of insurance, contractor information (bankruptcies, lawsuits, etc), and related correspondence.
Retention: Retain 10 years. (MOAR 166-150-0005(7))

Journal Vouchers (DOH46-005): Used to enter administrative payments and to correct coding errors on payment vouchers. Shows date, original account coding information, correct account coding information, remarks, and initials of accountant.
Retention: Retain 5 years. (MOAR 166-150-0110(23))