Missouri Code of State Regulations
Title 20 - DEPARTMENT OF COMMERCE AND INSURANCE
Division 1140 - Division of Finance
Chapter 2 - Banks and Trust Companies
Appendix A

Universal Citation: 20 MO Code of State Regs A

Current through Register Vol. 49, No. 18, September 16, 2024

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.)

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

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