PART 1: RECORDS INTEGRITY

Because the university business records and reports are of critical importance in meeting financial, legal, and management obligations, they must always be prepared promptly, accurately and truthfully. Those who rely on these records and reports have a right to timely and accurate information. The integrity of university records is based on validity, accuracy, and completeness. All employees involved in creating, processing, recording, and reviewing such information are responsible for ensuring such integrity. Supporting documentation and records for transactions, such as agreements, invoices, request for reimbursement, and time and effort reporting must fairly and fully support the actual purposes and amounts of the transactions. Transactions must be recorded in the proper account. All university assets, liabilities, and components of fund balances will be recorded on the university books, and all accounts will be appropriately approved and maintained according to university policies and procedures.

PART 2: RECORDS RETENTION

Statutory or other legal requirements provide that certain records be retained for specific periods of time. Some records and documents may have to be held in connection with regulatory directives or other business purposes; therefore, no records may be destroyed, except in accordance with applicable laws and NMSU policy, rules and procedures. Email communications relating to university business are part of the university’s records and shall be retained depending upon the nature of the document, consistent with the retention requirements for that type of document.

PART 3: DUTY TO REPORT RECORDS INTEGRITY VIOLATIONS

Employees who become aware of the possible omission, falsification, or inaccuracy of information entered into university records, the basic data supporting such entries or any other university record, or who become aware of the improper destruction of records, shall report this knowledge to Audit Services.