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'` (#` (##2!݌ Z  Ќ  !  !f0  0` (#(#    Disposition#""J(#. ` (#` (##2!f݌ h  Ќ  Vm  Vm40     SECTIONIIRECORDRETENTIONPERIODS #""J(#./(#(##3Vm4P݌   Ќ  !  ! 0  0` (#(#    Comptrollership(General) #""J(#. )` (#` (##2! + ݌ e Ќ  !  ! 0  0` (#(#    1.0` ` (#` (#ExternalAudit #""J(#.u u "` (#` (##3!  ݌  Ќ     0  0` (#(#0 ` (#` (# `   ExternalAudit#""J(#. " (# (##3 ݌ Y Ќ  0  2.0` (#(#FinancialReportingandPlanning #""J(#.4` (#` (##3 %   I 0  0` (#(#0 ` (#` (# `   AccountsPayable#""J(#. $ (# (##3I d ݌  Ќ  0  0` (#(#AccountsReceivable#""J(#.'` (#` (##4 V 0  0` (#(#Allotments#""J(#.& & ` (#` (##4 d   0  0` (#(#0 ` (#` (# `   Allowances#""J(#.S S  (# (##4݌ " Ќ    0  0` (#(#0 ` (#` (# `   Banking#""J(#.  (# (##4݌  Ќ    0  0` (#(#0 ` (#` (# `   BondingofEmployees#""J(#.##( (# (##4݌ N Ќ    0  0` (#(#0 ` (#` (# `   Budgeting#""J(#.   (# (##4݌  \ Ќ    0  0` (#(#0 ` (#` (# `   CashAccounting#""J(#. # (# (##4݌  Ќ    q0  0` (#(#0 ` (#` (# `   Cheques/Chequing#""J(#...$ (# (##5q݌   Ќ    X0  0` (#(#0 ` (#` (# `   ClaimsByandAgainsttheCrown#""J(#.ff5 (# (##5Xs݌ F! Ќ    P0  0` (#(#0 ` (#` (# `   DutiesandTariffs#""J(#. & (# (##5Pk݌ T" Ќ    90  0` (#(#0 ` (#` (# `   Encumbrances#""J(#.  (# (##59T݌ # Ќ    0  0` (#(#0 ` (#` (# `   Pay#""J(#.U U  (# (##67݌  $ Ќ    0  0` (#(#0 ` (#` (# `   PettyCash#""J(#.   (# (##6݌ >!% Ќ    0  0` (#(#0 ` (#` (# `   PostageAccounts#""J(#. $ (# (##6݌ !L& Ќ    0  0` (#(#0 ` (#` (# `   Receipts#""J(#.  (# (##6݌ " ' Ќ    0  0` (#(#0 ` (#` (# `   SigningAuthority#""J(#. % (# (##6݌ x#( Ќ  !  !0  0` (#(#    3.0` ` (#` (#ProgramManagement #""J(#.&` (#` (##6!݌ $D * Ќ    w0  0` (#(#0 ` (#` (# `   AgreementswithOtherLevelsofGovernment#""J(#.  > (# (##6w݌ %!+ Ќ    x0  0` (#(#0 ` (#` (# `   Contracts,AcceptanceofTender,etc.#""J(#.9 (# (##7x݌ u&!, Ќ    t0  0` (#(#0 ` (#` (# `   Estimates#""J(#.  (# (##7t݌ 3'"- Ќ    T0  0` (#(#0 ` (#` (# `   MultiYearOperationalPlanning#""J(#.3 (# (##7To݌ 'A#. Ќ    J0  0` (#(#0 ` (#` (# `   RegulationsandOrders#""J(#.ZZ* (# (##7Je݌ (#/ Ќ  @  +*{%1 _X#XH   RecordRetentionPeriodsGuidelines  CoveringCommonAdministrativeRecordsinSupportofTheComptrollershipFunction      SECTIONIINTRODUCTION r!  a   General ! <  ThefollowingguidelinesprovidetoinstitutionsadviceregardingtheestablishmentofminimumretentionperiodsforthosecommonadministrativerecordswhichsupporttheComptrollershipfunctionoftheGovernmentofCanada.Theguidelinesshouldbeviewedasbestpracticesandarenotintendedtooverridetherequirementforinstitutionstomanagerecordswithreferencetotheaccountabilityframeworkoftheirenablinglegislation,programmerequirementsandbusinesspractices.Theultimatedeterminationandapplicationofretentionperiodsforrecordsmanaged   byinstitutionsoftheGovernmentofCanadaistheresponsibilityofindividualinstitutions.   #HXX# #X#XH ForPrintVersionOnly: Theseguidelinesarealsoavailableat(url).  #HXX#$#X#XH  Scope %   Theguidelinesapplytoallcommonadministrativerecordswhicharecollected,createdor \ receivedbyinstitutionsinsupportoftheadministrationoftheComptrollershipFunctionoftheGovernmentofCanada(thatis,recordsdocumentingcommonadministrativebusinessfunctionsandsubfunctions,programmes,andactivities),regardlessofhowtherecordsareorganizedorinternallycontrolledwithineachinstitution.Inapplyingtheseretentionguidelines,institutionsshouldtakecaretoensurethattherecords:b %($38b 3   3p(2$3  0    arenotoperationalinnature;3p((݌1(#(# Ќ   3   3D)2$3  0    arenotofamixedoperationalandadministrativecharacter;3D)o)݌ (#(# Ќ   3   36*2$3  0    donotsupportanadministrativefunctioninanOfficeofPrimaryInterest(OPI);36*a*݌" (#(# Ќ   3   3<+2$3  0    arenototherwiseexcludedfromtheapplicationofAuthorityNo.99/004byvirtueofthe $" definitionsandscopestatementcontainedintheAppendixofAuthorityNo.99/004;3<+g+݌ (#(# Ќ  #HXX#%#X#XH 3   3,2$3  0    arenotanteriorto1946(pre1946recordsaretobetransferredtotheNationalArchives).3,-݌Q'"%(#(# Ќ   OfficesofPrimaryInterest -  1)$' #HXX#,#X#XHTheretentionguidelinesdonotapplytothoserecordsofeitherOfficesofPrimaryInterest(OPI)or  +\&) centralagencies,whicharecollected,createdorreceivedinthepursuanceoftheirmandatedrole +L'* inadministeringComptrollershiponbehalfoftheGovernmentofCanada.ExamplesofsuchgovernmentbodiesincludetheTreasuryBoard,AuditorGeneral,andanyotherinstitutionmandatedtoperform,infullorinpart,aComptrollershipfunctiononbehalfoftheGovernmentofCanada.Theretentionguidelinesforcommonadministrativerecords,however,doapplytoall e  thoserecordswhicharecollected,createdorreceivedinsupportofsuchorganizationsinternal U  commonadministrativecomptrollershiprequirements.  ArrangementoftheGuidelines 1  *  TherecorddescriptionsandretentionperiodscontainedintheseguidelineshavebeenrevisedandregroupedtoreflecttheComptrollershipFunctionoftheGovernmentofCanadawhichincludesthefollowingthree(3)subfunctions:ExternalAudit;FinancialManagement;andProgramManagement.Whereexplicitdirectionisnotavailableinstitutionsshouldsetretentionperiodsforthoserecordsinaccordancewiththespecificinstitutionsoperationalandlegalrequirements.  Disposition 4  Nothingintheseguidelinesshouldbeseenasconstitutinganauthoritytodisposeofrecords.FordirectionregardingthedispositionofcommonadministrativerecordsrelatedtotheComptrollershipFunction,institutionsshouldconsulttheNationalArchivesMultiInstitutional ; DispositionAuthority(MIDA)No.99/004(http://www.archives.ca/06/0604_e.html)#HXX#r.#X#XH. 0  Guidance   Foradviceandassistanceregardingtheapplicationoftheseguidelines,pleasecontacttheNationalArchivesat613944IMGI(6139444644)orbyemail(imgi@archives.ca).#HXX#5#:U HH# #H :U7# ,I H  SECTIONIIRECORDRETENTIONPERIODS 7 !b #H ,I7# X#XHTheseretentionguidelinesareforcommonadministrativerecordsgeneratedinsupportofthe #` comptrollershipfunction,whichisresponsibleforthemanagementoffinancialresourcesinthefederalgovernment.Thesubfunctionsofcomptrollershipareexternalaudit,financialreportingandplanning,andprogrammanagement.#HXX#B8#  &0 " *ddd Xdd Xdd X(#(#,dT +  #!!!!  ?# ҫH  Comptrollership#Hҫ:#ҫH (General)#Hҫ.;#Ԁ :  d Encompassesthefunctions,subfunctions,processes,activities,andtransactionsofthemanagementoffinancial | resourcescommonlyconductedinandacrossallfederalgovernmentinstitutionstofacilitatetheapplicationofoperationalpoliciesandthedeliveryofprogrammesandservices.ThemainlegislationunderpinningtheComptrollershipFunctionincludestheFinancialAdministrationActandtheAuditorGeneralAct.Forthe Z  purposesofidentifyingandexplainingrecordsdispositionrequirements,theComptrollershipFunctionhasbeendividedintothreesubfunctions,describedbelow.  K  ҫHGeneralGuidelines a   0 l PolicyandProcedures0l$l$0$$$0|$$$$5yrsaftersuperseded |$|$ 0 l 0 l$l$0 $ $0t $ $0t$t$0$$$0|$$$$Active2yrs,Dormant3yrs(A2,D3) |$|$ 0 l Routine0 l$l$0t $ $0t$t$0$$$0|$$$$2yrs+ |$|$ Exceptionstothesegeneralrulesarenotedbelow.0 l  l$l$  X#XҫNB:Thefiveyearretentionperiodforpolicyandprocedures,andthetwoyearperiodfor  w routinerecordsshouldbeapplied,unlessotherwisespecified,tosimilarrecordsrelatedtoeachsubfunction.Retentionperiods(unlessotherwisespecified)shouldalwaysbeinterpretedandapplied afteralladministrativeactionsarecompleted.Forexample,twoyearsafteralladministrativeactionsarecompleted.Aswell,inthecaseofcomptrollershiprecords,caremustbetakentoensurethattherecordsarekeptforthefiscalyearsunderconsideration. .$" d? !!!! .#HXX#  # *eJKdddT (#(#e,dT , dT +  3!!~  ?3&J+%H  Function/Description A!!!~,!d !!~ AD  ӀRetentionGuidanceandAuthorities d IE  #H%&J+D# A!!2,E  d?  !!!~ ?AEb )(Uh83%b 3    ҫH3F2Uh  1  .3  0 l   ExternalAudit F #HҫF#3FF݌@ lHlH Ќ  Thissubfunctiongenerallyencompassesthebusinessprocessesand S  activitieswhichproducerecordscreatedinthecourseofhavinganindependentoutsidepartyexamineandassessthefinancialrecordsandaccountsofanorganization.Thispartyexpressesanopinionastowhetherfinancialrecordspresentinformationfairly,accurately,andcompletely,inaccordancewithstatedaccountingpoliciesandauthoritiesconsistentwiththoseoftheprecedingyear.Anexternalauditmayalsoevaluatetheadequacyofinternalcontrolsandmanagementinformationsystems,theoveralleffectivenessofthefinancialperformanceofanorganization(orprogramorbusinessline),and/ortheextenttowhichmoneyhasbeenexpendedwithdueregardtoeconomyorefficiency(thelatterisalsoknownas comprehensiveor valueformoney).ThecentralagencyperformingthisfunctionistheOfficeoftheAuditorGeneral,buttheSecretaryoftheTreasuryBoardalsoactsastheComptrollerGeneralandconductsnumerousspecializedcomplianceauditsrelatedtofinancialmanagementandinternalcontrol mechanisms. -!!!!! -DispositionAuthorityMIDA99/004 3!!$ ' d? !!! ?30 l  ExternalAudit L TlHlH 0 l IncludesinformationrelatingtoAuditorGeneralauditsandinvestigations,whetherornottheyareofaspecificnaturetotheinstitution(includinganyinteractionbetweenaninstitutionandtheOfficeoftheAuditorGeneral);TreasuryBoardSecretariatandComptrollerGeneralspecializedcomplianceauditsoffinancialmanagementorprogramevaluationsubfunctions;andauditandauditservicesperformedbyPublicWorksandGovernmentServicesCanada. lHlH  RecordsRelatedtoOtherAudits(NB:Thisdoesnotincludeaudits U# conductedbyprivatesectorconsultants) -!!! ~$!! -3fiscalyrs.$"e' d?  !!! .*x'7dddT  dT JK(#(#x,dT , dT +  3!!~ !{' ?3&J+%H  Function/Description A!!!~,!t!( !!~ A#Q  RetentionGuidanceandAuthorities t!) Q  #H%&J+Q# F!!7,U"*  d?  !!!~ P/F   3   ҫH3R2Uh  2  .3  0 l   FinancialManagement dR#HҫR# 3RR݌#&+lHlH Ќ  Thissubfunctionincludesmaterialonallaspectsoffinancialreporting, $9, classificationofaccounts,budgetarycontrol,financialinformationsystems,accountingandcontrolofexpenditures,accountingandcontrolofrevenue,accountingforassetsandliabilities,accountingforspecialpurposefunds,andrevolvingfunds. @ -!!!'E!0!! -DispositionAuthorityMIDA99/004 8!!)#y$2 d/ P !!! /8 0 l  AccountsandAccounting(Appropriations,Disbursements, 0)"3 etc.) lHlH 0 l RecordsrelatingtoConductingSuspenseAccounts(Including *$5 Ledgers) U 7!!!$"j+$6lHlH!! 71fiscalyraftertransfertoappropriateaccount 3!!$j+$: d/ !!! /3 0 l  AccountsPayable(Expenditures) rW @ dlHlH 0 l IncludingRecordsRelatingtoInvoices,Vouchers(Commercial Firms,Hospitals,Suppliers,etc.);LedgersandRegisters(Expenditures,ImprestAccount);Advisory,ProfessionalandTechnicalServicesRenderedtotheInstitution(Consultants,Doctors,Lawyers,etc.);ServicestoOtherInstitutions;Utilities(Energy,Telephone,etc.);andVouchers(Abstracts,BillsofLading,ChequeRequisitions,CredittoAdvances,Facings,PurchaseOrders,Requisitions,etc.) 7!!!$"0T lHlH!! 7USCE.,6fiscalyrs(A2,D4)CE.,US.,Y 3!!$   d/ !!! /3 0 l  AccountsReceivable(Revenues) qZ  lHlH 0 l IncludesRecordsRelatingtoCreditNotesandRefunds(forReturnofGoodsandContainers,etc.);LedgersandRegisters(IncludingRefundandDrawbackLedgers);Vouchers(Bills,Credits,OfficialReceipts,ReceiptForms,SalesSlips)fromallSourcesIncludingAccountsRecoverablefromConcessions,Claims,Fees,Rentals,etc. 7!!!$" lHlH!! 76fiscalyrs(A2,D4) 3!!$!  d/ !!! /30 l  Allotments \Fj lHlH 0 l IncludesLedgersandRegisters,andVouchers(TransferBetweenPrimaries) 7!!!$"lHlH!! 76Fiscalyrs(A2,D4) 5!!!$( d/ !!! /50 l Allowances 7lHlH 0 l IncludesRecordsRelatedtoAllowancesRelatedtoEducation,Family,ForeignServices,Marriage,NorthernandIsolatedPost,Risk,Subsistence,Terminal,WarVeterans,etc. lHlH 0 l Entertainment 7!!!!$"!lHlH!!! 76fiscalyrs(A2,D4)1fiscalyr.$"' d/  !!!! .Q*xdddT  dT '7(#(#x,dT , dT +  !! ' ? 0 l Banking >(lHlH 0 l IncludesRecordsRelatedtotheBankofCanadaExchangeRate,ChequeRedemptionControlDivisionStatements,Vouchers(Receipts,CopiesofTransfersofFunds,etc.),etc. lHlH 0 l ImprestAccountStatements 7!!!$"!-lHlH!! 71fiscalyr6fiscalyrs(A2,D4) 3!!$!3 d? !!! ?3 0 l BondingofEmployees0tlHlH 7!!!$"1#U4tHtH!! 72fiscalyrs.$"1#U5 d?  !!! .*xdddT  dT (#(#x,dT , dT +  !! .$R5 ? 0 l Budgeting $6lHlH 0 l IndividualBudgetsInstitutional lHlH 0 l IndividualBudgetsBranchorDivision 0$lHlH 7!!!$"&9$H$H!! 76fiscalyrs(A2,D4)2fiscalyrs 3!!$&= d? !!! ?3 0 l CashAccounting -(Q>lHlH 0 l CashBlotters,CashBooks,CashSummaries,Receipts,Registers,andWharfageBooks lHlH 0 l CashControl 7!!!$"%+I"BlHlH!! 76fiscalyrs(A2,D4)1fiscalyr .$"%+I"G d?  !!! .*xdddT  dT (#(#x,dT , dT +  !!  ? 0 l Cheques/ChequingdlHlH  0 l ActualChequesPaidandSimilarInstruments,Abstracts(Attached "  toSupportingVouchers),BankStatementsandReconciliationImprestBankingAccount,ElectionWarrants,ListsandTranscripts,ReturnedChequesSubsequentlyPaid,ChequeRegisters,Transcripts lHlH 0 l CancelledCheques,ReturnedChequesSubsequentlyCancelled,ReceiptsforCheques,VouchersReturned lHlH 0 l ReturnedChequesUndeliverable0lHlH0$HH 7!!!$"e $H$H!! 76fiscalyrs(A2,D4)1fiscalyrCancelafter6monthsthenretainfor6fiscalyrs(A2,D4) 3!!$# d? !!! ?3 0 l ClaimsByandAgainsttheCrown  lHlH 0 l IndividualClaimsIncludesVehicle,Ship,BoatandAircraftAccidentandOtherClaimFilesByandAgainsttheCrownFinalizedorAuthorizedtobeDeletedorTransferredtoanInactiveAccountReceivable lHlH  NB:ThisstandardisbeingconsideredbyTreasuryBoard.Thisoran c adjustedretentionanddisposalstandardwillbepublishedinthenextscheduledrevisionofInfoSourceand,ifrequired,anamendmentto t  theseGuidelineswillbeissued. -!!!7!!! -6fiscalyrsafterthesettlementofindividualclaim(A2,D4).Thisisa RetentionandDisposalStandard  ) % governedbythePrivacyActand | & prescribedbytheTreasuryBoardthatmustbeadheredto.SeeTreasuryBoardsInfoSource:SourcesofFederal &) EmploymentInformation,StandardBank ~* PSE908,Vehicle,Ship,BoatandAircraftAccidents.http://publiservice.tbs-sct.gc.ca/pubs_pol/gospubs/infosource/siglist_e.html.$"{. d?  !!! .*xdddT  dT (#(#x,dT , dT +  !! x. ? 0 l DutiesandTariffs G/lHlH 0 l Customs,Excise,Exports,ImportsandForms 0$lHlH 7!!!$"0$H$H!! 72fiscalyrs.$"2 d? !!! .*xdddT  dT (#(#x,dT , dT +  -!! 2 P/-0 l Encumbrances f3lHlH 0 l Adjustments,IndividualEncumbrances,LedgersandRegisters,TransfersSubAllotment,etc. I!!!6+w5lHlH!! I1fiscalyr C!!!2,$7 d/ P !!! /C 0 l Pay dlHlH 0 l AccountsRetirementFund(Individual) lHlH 0 l 0 lHlH  H H 0 l AccountsSuperannuationOpeningBalancesasof1January1954 lHlH 0 l AllowancesandDeductionsRCMPAuthorizationForms lHlH 0 l AssignedPayDocumentation lHlH 0 l CanadaSavingsBondsPledges lHlH 0 l CardsEarningRecords lHlH 0 l 0 lHlH  H H 0 l CardsCompletePayRecordsofEmployeeServiceforClassified,Casual,LocallyEngaged,Parttime,PrevailingRate,Seasonal,SessionalEmployeesAnnuitantsLedger lHlH  0 l PayFilesAnnuitantsServiceRecords,BenefitAuthorization,LifeCertificatesandDeductionNotices(TerminatedFiles) lHlH 0 l IncomeTaxT4sandTP4s 7!!!!$" vlHlH!!! 72yrsafterdeathprovidedallestatemattershavebeensettledUntilage80provided2yrshaveelapsedsincethelastadministrativeactiononfile6fiscalyrs(A2,D4)6fiscalyrs(A2,D4)2fiscalyrsUntilage80provided2yrshaveelapsedsincethelastadministrativeactiononfile2yrsaftercessationofpaymenttotheannuitantorheirsprovidednoactionispendingoranticipated3fiscalyrs6fiscalyrs(A2,D4).$" v0 d/  !!!! .*xdddT  dT (#(#x,dT , dT +  -!! c0 P/-0 l PettyCash I!!!6+\1lHlH!! I2fiscalyrs F!!7,\2 d/ P !!! P/F0 l PostageAccounts 3lHlH 0 l LedgersandRegistersDailyRecordsandAdvanceAccounts0lHlH0@tHtH 7!!!$"k4HH!! 71fiscalyr 8!!)#k6 d/ P !!! /80 l Receipts '7lHlH 0 l IncludesGoodsandServicesReceived,LettersofAcknowledgment,Lists,RoutineIndividualReceipts0|lHlH 7!!!$"89|H|H!! 71fiscalyr 3!!$z; d/ !!! /3 0 l SigningAuthority <lHlH 0 l ListsandSignatureCards 0tlHlH 7!!!$"G =tHtH!! 7Untilsuperseded.$"G ? d/  !!! .*x8<dddT  dT (#(#x,dT , dT +  3!!~ 4!? ?3&J+%H&Ȯ%%&J+  Function/Description A!!!~,!!@ !!~ Aq  RetentionGuidanceandAuthorities !A   #&J+%%&ȮR##H%&J+3# H!!!7,y"B  d?  !!!~ P/HҫH   3   3.2Uh  3  .3  0 l   ProgramManagement #Hҫ؀# 3.\݌#JClHlH Ќ  Thissubfunctionencompassesthebusinessprocessesandactivities $]D whichproducerecordscreatedinthecourseofexpendituremanagementandsupportingactivities,capitalplansandprojects,agreementsandarrangementswithotherlevelsofgovernment,riskmanagement,externaluserchanges,alternativeservicedelivery,andthereviewactivitieswhichincorporatebothinternalauditandprogramevaluation. -!!!!(,"I!!! -DispositionAuthorityMIDA99/004 3)'&M d/ P  !!!! 3*xdddT  dT 8<(#(#x,dT , dT +  $!!  P/$0 l AgreementsWithOtherLevelsofGovernment dlHlH 0 l 0 lHlH  H H  NB:Appliesonlytofilescontainingpurelyfinancialmanagement u recordsrelatedtoaccountingandcontrolofexpendituresand/orrevenues,paymentverification,budgetingandbudgetarycontrolof programs,includingledgersrelatedtosuchagreements.DoesnotapplytofilescontainingrecordsregardingpolicydevelopmentandotherrecordsthatdocumenttheadministrationofaprogrampertainingtosuchagreementswheretheinstitutionistheOPIinformulating,administeringornegotiatingtheagreement,orfilescontainingamixtureoffinancialandpolicy/administrativerecords. -!!!e !! -6fiscalyrs(A2,D4) 8!!)#"  d/ P !!! /80 l Contracts,AcceptanceofTender,etc. ! lHlH 0 l IndividualContractFilesRelatedtoPurchases,Rentals,Services,etc.,andLedgersandRegisters0lHlH0$HH 7!!!$"2 $H$H!! 76fiscalyrsaftercompletionandnonrenewal 3!!$2  d/ !!! /3 0 l Estimates  lHlH 0 l IndividualEstimatesInstitutional lHlH 0 l IndividualEstimatesDirectorate,Branch,orDivision 0|lHlH 7!!!$"(|H|H!! 76fiscalyrs(A2,D4)2fiscalyrs.$"( d/  !!! .*xdddT  dT (#(#x,dT , dT +  -!!  P/- 0 l MultiYearOperationalPlanning(MYOPs) ylHlH 0 l Includesplansformonitoringandcontrollingallocationofresourceswithinplanningframework lHlH  0 l IndividualMYOPsInstitutionalq lHlH 0 l IndividualMYOPsDirectorate,Branch,orDivision I!!!6+"lHlH!! I6fiscalyrsaftersuperseded(A2,D4)2fiscalyrs F!!7,) d/ P !!! P/F0 l RegulationsandOrders >*lHlH 0 l IndividualPayments0tlHlH0tHtH 7!!!$"+HH!! 76fiscalyrs(A2,D4) 8!!)#- d/ P !!! /80 l 7!!!$"M.lHlH!! 7.$"M/ d/  !!! .>