Tit. 20, div. 1140, ch. 2, app A CSR

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Current through Register Vol. 50, No. 1, January 2, 2025

Appendix A

Key to Abbreviations p.s. or Opt. -Purpose Served or Optional

D-Destroy

Months-Figure with mos.

Years-Figures

Permanently-P

I. ADMINISTRATIVE

Minute Books

Minute books of directors, oaths of director's nonresident directors' consent to service, executive committees, stockholders' and other meetings	P
Auditing and Accounting
Accrual records	5
Audit work papers	2
Auditing copy of debits and credits to loans and discounts	3
Bank examiner's reports	P
Budget work sheets	1
Daily reserve computation	1
Difference records	2
Monthly reports to directors	5
Reconcilements of bank deposits (due to)	3
Reports of condition and income	P
Reconcilements register (due from)	5
Reports to executive committees	7
Securities vault, in and out tickets	3
Tax records	8
Record of Employees
Applications, reference records, reports and results of examinations, service record, efficiency tests, after leaving service	6
II. CASH
Due From Banks
Advices from correspondents	2
Affidavits/bonds of indemnity for duplicate drafts issued	P
Bank statements	2
Departmental or tellers' proof sheets	2
Drafts	7
Draft register	7
Reconcilements	2
Proof of Clearings
Clearinghouse settlement checks	7
Clearinghouse settlement sheets	2
Deposit proof/sheets or tapes	2
In-clearing proof/sheets	2
In-clearing tapes	2
Out-clearing proof/sheets	2
On U.S. checks	7
Tellers
Cash item record	5
Cash item register	5
Receipts for return items	2
Return item carbons	2
Tellers' cash books	2
Tellers' cash tickets, original and carbon	2
Tellers' recapitulation (with general ledger tickets)	7
Tellers' scratcher or blotter	2
Transit
Outgoing cash letters	2
Photographic or electronic storage media	5
Proof/sheets	2
III. DEPOSITS
Account Analysis
Analysis work sheets or cards	2
Average balance cards	2
Interest computation records	3
Service charge records	10
Trial balances	2
Bank (due to) Deposits
Advice of debit and credit and memo entries	2
Cash letters	2
Cash letters for remittance	2
Copies of advices of deposit	3 mos.
Capital
Capital stock certificates, records or stubs	P
Capital stock ledger	P
Capital stock transfer register	P
Dividend checks	7
Dividend register	7
Profit and loss records	7
Proxies	7
Register of and cancelled certificates	7
General Ledger
Daily statement of condition	7
General journal	2
General ledger	10
General ledger tickets	7
Insurance Records
Bankers blanket bond (after expiration)	10
Expired policies (except liability)	10
Expired policies (liability)	P
Records of policies in force	P
Schedule of fire and other policies and record of payment of premiums and sums recovered	6
Investments-Bank's Portfolio
Bond ledger	P
Brokers' confirmations	7
Ledger journal	2
Reconcilements	2
Reports of accounts, opened and closed	2
Resolutions (after account closed)	7
Signature cards (after account closed)	7
Trial balances	2
Certificates of Deposit
Certificates (paid)	7
Ledger cards (paid)	7
Register (paid)	7
Commercial and Individual Deposits
Bookkeepers' daily list of checks charged in total	7
Checkbook orders	Opt.
Copies of advices of deposit	2
Daily report of overdrafts	3
Deposit tickets	7
Duplicate deposit tickets	Opt.
Individual ledger journal	2
Individual ledgers	7
Reports of accounts opened and closed	2
Resolutions (after account closed)	7
Signature cards (after account closed)	7
Signature power of attorney (after account closed)	7
Statement mailing order (after account closed)	Opt.
Statement receipt cards (after account closed)	Opt.
Statement stubs	2
Stop payment orders (after release)	2
Trial balances	2
Unclaimed deposits	P
Undelivered statements and cancelled checks	7
Official Checks and Drafts
Cashiers' check register	7
Cashiers' checks	7
Certified checks	7
Certified check register	7
Draft stubs	Opt.
Draft register	7
Drafts	7
Expense check register	7
Expense checks	7
Expense vouchers	5
Letters of credit and documents	5
Receipts for certified checks	7
Requisitions	Opt.
Unclaimed checks and drafts	P
Savings Deposits
Deposit tickets	7
Duplicate deposit tickets	Opt.
Journal	7
Ledger cards or sheets	7
NCR control journal tapes	7
Passbooks (closed accounts)	Opt.
Reports of accounts opened and closed	2
Resolutions (after account closed)	7
Signature cards (after account closed)	7
Signature powers of attorney	7
Trial balances	2
Trial balances showing semiannual interest	3
Unclaimed deposits	P
Withdrawal receipts	7
IV. MISCELLANEOUS
Collections
Collection receipts, carbons of	Opt.
Collection register	3
Coupon cash letters, outgoing	3
Coupon envelopes	Opt.
Customers' file copies	3
Incoming collection letters	3
Installment contract or note records (after closing)	7
Customer Service
Brokers' confirmations	2
Brokers' invoices	2
Brokers' statements	2
Escrow records (after closing)	7
Safekeeping records and receipts	P
Securities buy and sell orders	6
General
Affidavits	P
Applications for travelers' checks	Opt.
Attachment releases	7
Attachments, garnishments	7
Brokers' invoices	7
Brokers' statements	7
Buy and sell orders	7
Change of address orders	2
Code books (not returned)	D
Court order (after case closed)	7
Court order memorandum record	7
Death claim files	3
Descriptive literature on securities disposed of	2
Foreign exchange remittance sheets or books (after issue)	7
General correspondence	5
Incoming mail envelopes	Opt.
Night depository records	7
Paid bills, statements and invoices	7
Protest notices	Opt.
Receipts for checkbooks	Opt.
Receipts (ordinary)	7
Stenographers' notebooks and mechanical device records and extra copies of letters	Opt.
Telegrams, cable and radiogram copies	7
Telegraphic transfer receipts and record	s7
Trust records of final entry	22
Unclaimed property	P
Vault records, opening and closing	6 mos.
Loans and Discounts
Audit copy of debits and credits to loans and discounts	3
Collateral register and receipts	7
Collateral substitution slips (receipts)	7
Credit files (closed)	2
Daily reports	2
Debit and credit tickets	7
Journal	7
Liability ledger	7
Loan applications	3
Loan committee minutes	7
Margin cards	2
Note or discount register	7
Note or discount tickler	3
Payment receipts	3
Resolutions (after loan is paid)	7
Personnel
Attendance record (after leaving service including hours worked	e) 3
Salary ledger	3
Salary receipts	3
Registered Mail
Insurance declarations	Opt.
Registered mail (incoming) record	7
Registered mail (outgoing) record	7
Return receipt cards	7
Safe Deposit Vault
Access tickets (after entry date)	7
Ledger record of account	Opt.
Leases or contracts (closed)	7
Rent receipts	Opt.
Storage receipts	7
V. U.S. SAVING BONDS
U.S. Savings Bonds stubs, Series EE	2
U.S. Savings Bonds Series EE applications	ns 7

(Note: Applications must show bond numbers. File alphabetically by years.)

Tit. 20, div. 1140, ch. 2, app A CSR

AUTHORITY: sections 361.105 and 362.410, RSMo 2000.* This rule originally filed as 4 CSR 140-2.140. Original rule filed Aug. 3, 1988, effective Nov. 11, 1988. Amended: Filed Jan. 16, 2003, effective Aug. 30, 2003. Moved to 20 CSR 1140-2.140, effective Aug. 28, 2006.

*Original authority: 361.105, RSMo 1967, amended 1993, 1994, 1995 and 362.410, RSMo 1939, amended 1967, 1988.