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The Comptrollership Function covers records of three large sub-functions of the discipline: External (Financial) Audit, Financial Management, and Program Management.
External (Financial) Audit includes examinations and assessments of financial records and accounts, professional opinions concerning the presentation of financial information (fairness, accuracy, completeness, and in accordance with accounting policies and authorities), adequacy of internal control and management information systems, and effectiveness of financial, program or business performance.
Financial Management consists of both the administrative (accounting) processing activities and the higher level management activities related to budgeting, financial planning, performance measure, control, and the reporting of financial information required by managers. It includes financial reporting, analysis and planning, classification of accounts, budgetary control, development of financial information systems and controls, accounting and control of expenditures and of revenues, accounting for assets and liabilities, accounting for special funds and accounts and, revolving funds.
Program Management includes expenditure management systems, capital plans and projects, agreements and arrangements with other levels of government, risk management, external user charges, alternative service delivery, and review.
Records not authorized for disposition
For most records covered in the Comptrollership Function, retention guidelines are offered with a few exceptions related to the following sub-functions and activities: certain records related to internal audits and to program evaluations, trust accounts, alternative service delivery, agreements and arrangement with other levels of government, and transfer payments, grants and contributions. Records related to these sub-functions and activities are not authorized for disposition in the Multi-Institutional Disposition Authority Number 99/004 covering the Comptrollership Function. For these records, institutions should consult their existing Institution-Specific Disposition Authorities (ISDAs). When it is determined that disposition of the records is not authorized, or cannot be determined, institutional representatives should consult the National Archives of Canada.
Offices of Primary Interest
The Retention Guidelines do not apply to records of Offices of Primary Interest "OPIs", or central agencies, in the pursuance of their mandated role in the area of Comptrollership on behalf of the Government of Canada. Examples of such government bodies are the Treasury Board Secretariat, the Office of the Auditor General, and Public Works and Government Services Canada, and any other institution mandated to perform, in full or in part, a Comptrollership function on behalf of the Government of Canada. The Retention Guidelines do apply, however, to such organizations' internal comptrollership records.
Use of the Retention Guidelines should be in accordance with the proposals contained in the Introduction. For additional information on the disposition of records of this Function, the Multi-Institutional Disposition Authority, Number 99/004, covering the Comptrollership Function should be consulted.
Comptrollership Function Table [PDF 75 KB]