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Records Management

FN Finance

Record Code

Record Series / Activity

Description / Scope Notes

Examples of Record Types

Retention Period 

Final Disposition

Office of Primary Responsibility (OPR)

Privacy Considerations (Y / N)

FN-01

Cash Management / Banking

Records related to the analysis, forecasting, and disposition of cash balances as well as management of banking activities

Bank Statements | Cash Management | Cash Register Systems | Petty Cash |  Reconciliations | Credit Cards | Cashbooks | Deposit Slips | Bank Account Files | Banking Correspondence | Cancelled Cheques | Wire Transfers

11 years

Destruction

Finance

N

FN-02

Accounting

Records related to the processes associated with the management of payables and receivables, financial position and performance, and general accounting services

Payables and Receivables | Accounting Charts | Accounting Registers and Journals | Accounting Ledgers | Student Accounts | Award and Bursary Payment | Retail Sales Transactions | Cheque Requisitions | Expense Claims | Expense Statements |  Invoices and Receipts | Travel Expenses | Billings | Collections | Write-Off/Charge-Off Records | Balance Sheets | Income Statements | Escheats and Unclaimed | Amortization Records | Depreciation Ledgers and Schedules | Fixed Asset Ledgers

11 years

Destruction

Finance

Y

FN-03

Budgets

Records related to internal planning and financial management

Annual Budgets | Departmental Budgets |  Budget Forecasts of Units | Capital Budget | Cash Budget

11 years

Destruction

Finance; Shared

N

FN-04

Funding and Investments

Records related to financing efforts and investment management

Restricted Funds |  Investments, Loans and Guarantees  | Investment Reports

11 years

Destruction

Finance

N

FN-05

Financial Reporting

Records related to the statements and reports of the institution's financial status

Annual Reports | Financial Statements

11 years

Archive

Finance

N

FN-06

Taxes

Records related to the processes associated with tax planning, preparation, and compliance

Tax Receipts | Tax Reports | Tax Filings and Returns| Tax Work papers | Withholdings | Tax Forms | Tax Payment and Refund Records | Taxpayer ID#s

11 years

Destruction

Finance

Y

FN-07

Trusts and Endowments

Records related to the administration of private sources of funding

Donation Records | Endowments | Gifts | Pledges  | Bequests | Reports | Trust Management Records | Correspondence

11 years

Selective retention by archives

Finance

Y

FN-08

Payroll

Records related to the processes associated with calculating and paying salaries/wages to employees, including identification and reporting of hours worked

Payroll Records | Pay Stubs | Income Tax Slips | Savings Bonds | Timesheets | Leave of Absence | Annual Leave Requests | Sabbaticals | Sick Leave | Maternity Leave | Vacation | Overtime

11 years

Destruction

TBD

Y