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
|
