These records document an office’s expenditures and purchases. These records may include, but are not limited to, departmental purchase orders, credit card charge slips and statements (including P-Card transactions), bills, invoices, journal vouchers, justifications of purchases, payment authorizations, reports of receipt of goods or services, and receipts.

These records are used by  offices to document billing and collection activities. These records may include, but are not limited to, account edit sheets,invoices, journal vouchers, checks, and receipts.

These records provide a record of departmental fiscal activity presented in summary form which may be used for budget planning. These records may be used to analyze budget cuts or restructuring of programs. These records may include, but are not limited to, working papers, memorandums, final summary reports and spreadsheets, and related documentation and correspondence.

These records include, but are not limited to, deposit and withdrawal records, bank
statements and reconciliations, voided and canceled checks.