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Ohio State University Extension


Office of Sponsored Projects Updated Record Retention

March 31, 2020

Original receipts can be disposed of/destroyed once the expense posts in the financial system. This will align OSP with University policy on record retention and is allowable by sponsors. Since the electronic document/digital image is the back-up record for auditing purposes and is stored in the University controlled and secured financial system, it can be retained for an infinite period of time.

For example: if a project requires documents be retained for 10 years after end of a project, then the electronic image will not be purged from the system until after the 10-year period has elapsed.