A. Key Definitions
Common Administrative Records
Records created, collected, or received by a federal government institution to support and document internal administrative functions and activities common to or shared by all federal government institutions (for example, materiel management and human resources management).
Records created, collected, or received by a federal government institution to support and document business functions, programmes, processes, transactions, services, and all other activities uniquely or specifically assigned to that particular institution by legislation, regulation, or policy.
Office of Primary Interest (OPI)
The federal government institution -- department, agency, board, office or commission -- to which authority, responsibility and accountability to perform a particular function on behalf of the Government of Canada has been specifically assigned by legislation, regulation, policy or mandate.
Comptrollership Function (of the Government of Canada)
Encompasses the functions, sub-functions, processes, activities, and transactions of administrative business concerning the management of financial resources commonly conducted in and across all federal government institutions to facilitate the application of operational policies and the delivery of programmes and services. The main legislation underpinning the Comptrollership Function includes the Financial Administration Act and the Auditor General Act. For the purposes of identifying and explaining records disposition requirements, the Comptrollership Function has been divided into the following three sub-functions:
(For a more complete description of each sub-function, see the Functional Profile in Appendix II.)
B. Scope of the Authority
- External Audit includes any independent examination and assessment exercised by a party external to the institution being audited, and one mandated to carry out such assessments of financial and program management defined by measurable results;
- Financial Management includes financial reporting, classification of accounts, budgetary control, financial information systems, accounting and control of expenditures, accounting and control of revenue, accounting for assets and liabilities, accounting for special purpose funds, and revolving funds; and
- Program Management includes expenditure management and supporting activities, capital plans and projects, agreements and arrangements with other levels of government, risk management, external user charges, alternative service delivery, and the review activities which incorporate both internal audit and program evaluation.
From this brief description of the Program Management sub-function, it is recognized that many records related to Program Management not previously covered in the older GRDS are now covered in Authority No. 99/004.
C. Authorization to Destroy and Exclusion
C.1 Authorization to Destroy
1.1 All records created, collected, or maintained in any medium by a federal institution in support of the Comptrollership Function of the Government of Canada may be destroyed provided that
1.2 A strict application of the definitions and exclusions above, the eight (8) specific exclusions listed in section 2.1 below, and a prioritized use of various Records Disposition Authorities will ensure that there are no records of archival value amongst the remaining common administrative records in support of the Comptroller Function in institutions subject to the Library and Archives of Canada Act.
2.1 The eight specific exclusions to the general authorization to destroy are as follows:
2.2 Apart from the general authorization to destroy (C.1.1) and eight specific exclusions (C.2.1), records within the scope of Authority No. 99/004 may be destroyed without further consultation with Library and Archives Canada. Before disposing of any record related to these eight specific exclusions, consult the expanded description of the specific exclusion below.
C.3 External Audits
3.1 Where an audit is executed by a central agency, or by any audit service offered by a common service agency, the institutional files related to the audit may be disposed of under Authority No. 99/004.
3.2 Where an audit is conducted by private sector consultants hired by the individual institution the records cannot be disposed of using Authority No. 99/004. These records must be disposed of through an Institution-Specific Disposition Authority.
C.4 Trust Accounts
4.1 Trust accounts involving long-term or indeterminate fiduciary responsibilities which affect the rights or entitlements of citizens and which arise from the mandate of an institution; records documenting the policies applied to the administration of such accounts; the trust agreements; and the audited annual statements of such accounts are all excluded from the scope of Authority No. 99/004 and must be disposed of through an Institution-Specific Disposition Authority.
4.2 The restriction in section 4.1 above does not apply to the disposition of interim financial statements and accounting documentation such as original receipts, vouchers, or ledgers for any trust account, nor does the restriction apply to short-term trust accounts that arise from the administration of contracts related to administrative activities of an institution or the pay or other financial aspects of Human Resources Management Function.
C.5 Capital Plans and Projects
5.1 Records related to contracts and contracting activities may be disposed of under Authority No. 99/004, unless they relate to the planning and executing of major capital plans and projects. Records documenting the policy development, planning, and evaluation of such plans and projects are excluded from the scope of Authority No. 99/004, and should be disposed of through an Institution-Specific Disposition Authority. For the purposes of this Authority, any capital plan and project with a budget equal to or greater than $10 million is deemed to be a major capital plan and project.
6.1 Payroll is largely administered as part of the Human Resources Management Function and portions of the payroll records such as pay transactions on the personnel employee file are excluded from the scope of Authority No. 99/004, and must be disposed of under Authority No. 98/005.
6.2 Payroll records (such as pay lists or payroll registers) which feed into financial administrative systems, including the central accounts and pay system administered by Public Works and Government Services, are disposed of under Authority No. 99/004.
C.7 Internal Audit and Program Evaluation -- Review Activity
7.1 Within an individual institution, the review activity includes internal audit and program evaluation performed by review officers and not operational managers. Final internal audit and program evaluation reports together with files documenting management response, corrective action, and follow-up, are excluded from the scope of Authority No. 99/004 and must be disposed of through an Institution-Specific Disposition Authority.
7.2 Internal audit and program evaluation records and working files documenting methodology, procedures, interdependent liaison, and interaction with central agencies are disposed of under Authority 99/004.
C.8 Alternative Service Delivery
8.1 Alternative service delivery is primarily a program management support activity related to mandated operational functions. Records of this activity which document operational policy, policy development, planning, and program assessment are excluded from the scope of Authority No. 99/004. However, all alternative service delivery records which document common administrative functions may be disposed of under Authority No. 99/004.
C.9 Agreements with other levels of government
9.1 Where an institution acts as an Office of Primary Interest, records documenting agreements with other levels of government are excluded from the scope of Authority No. 99/004. Such records must be disposed of through an Institution-Specific Disposition Authority.
C.10 Transfer Payments, Grants and Contributions
10.1 Records documenting the mandated operational functions of individual institutions which administer transfer payments, grants, and contributions (conditional grants) are excluded from the scope of Authority No. 99/004. Such records must be disposed of through an Institution-Specific Disposition Authority.
10.2 Records documenting only the financial transactions related to transfer payments, accounting and control of expenditures and/or revenues, payment verification, budgeting and budgetary control of programs, transfer payments, grants and contributions, are considered to be common administrative records, and may be disposed of under Authority No. 99/004.