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Retention Guidelines for Common Administrative Records of the Government of Canada

Section 1, Part 4

Comptrollership Function
(Function-based arrangement)

Table of Contents

Section 1 - Introduction
1.1 General
1.2 Disposition
1.3 Scope
1.4 Offices of Primary Interest and Offices of Collateral Interest
1.5 Personal Information
1.6 Retention Period Guidelines
1.7 Guidance

Section 2 - General Retention Guideline - Comptrollership Function
2.1 Policy and Procedure records
2.2 Routine records

Section 3 - Exceptions to General Retention Guideline
3.1 External Audit
External Audit

3.2 Financial Management
Financial Reporting and Planning
Classification of Accounts
Budgetary Control
Financial Information Systems and Controls Development
Accounting and Control of Expenditures
Accounting and Control of Revenues
Accounting for Assets and Liabilities
Accounting for Special Funds and Accounts
Revolving Funds

3.3 Program Management
Expenditure Management System
Capital Plans and Projects
Agreements and Arrangements with other levels of Government
Risk Management
External User Charges
Alternative Service Delivery
Review
Internal Audit

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