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Retention Guidelines for Common Administrative Records of the Government of Canada

Section 1, Part 4

Comptrollership Function
(Function-based arrangement)

Section 3 - Exceptions to the General Retention Guideline - Comptrollership Function:

Function/Description

Retention Guidance
Always apply the General Retention Guideline unless specified otherwise

3.1 External Audit

 

This sub-function generally encompasses the business processes and activities which produce records created in the course of having an independent outside party examine and assess the financial records and accounts of an organization. This party expresses an opinion as to whether financial records present information fairly, accurately, and completely, in accordance with stated accounting policies and authorities consistent with those of the preceding year. An external audit may also evaluate the adequacy of internal controls and management information systems, the overall effectiveness of the financial performance of an organization (or program or business line), and/or the extent to which money has been expended with due regard to economy or efficiency (the latter is also known as comprehensive or value for money). The central agency performing this function is the Office of the Auditor General, but the Secretary of the Treasury Board also acts as the Comptroller General and conducts numerous specialized compliance audits related to financial management and internal control mechanisms.

 

External Audit

 

Includes information relating to Auditor General audits and investigations, whether or not they are of a specific nature to the institution (including any interaction between an institution and the Office of the Auditor General); Treasury Board Secretariat and Comptroller General specialized compliance audits of financial management or program evaluation sub-functions; and audit and audit services performed by Public Works and Government Services Canada. Note: This sub-function does not include audits conducted by private sector consultants. See section C.3.2 of Appendix I MIDA 1999/004

 

External audits and/or program evaluations conducted by a central agency, common service agency or by the Auditor General.

6 fiscal years

3.2 Financial Management

 

This sub-function includes material on all aspects of 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 (such as non-public, school etc...), and revolving funds.

 

Financial Reporting and Planning

 

Includes financial and performance reporting activities such as: Planning (which incorporates performance data related to measured results against the main programs and business lines of the institution);Costing (a specialized form of research-based cost accounting activity that measures costs on the basis of predetermined standards or assumptions. Costing also incorporates comparisons of actual costs incurred as a measure of efficiency and effectiveness, It may be applied in relation to cost recovery (with regard to user charges), determination of most efficient ways of delivering a service in-house compared to delivery alternatives (make or buy alternatives), back-up for developing service standards, and cost/benefit analysis of alternative approaches. (See section C.5 below, External User Charges); Financial Reporting (which includes financial management reports relating actual and planned costs to outputs and which allow senior managers and responsibility centre managers to control costs in relation to outputs; and separate financial reports on disbursements, un-discharged commitments, free balances etc.); and other reporting activities associated with budgetary control, such as the preparation of Responsibility Centre Reports, activity reports (activity elements within a given appropriation or allotment), appropriation and allotment reports (financial data related to authority structure, and which are provided to the Receiver General to produce the Public Accounts), economic, source and class object reports (presenting financial data in relation to the smallest government -wide categories of standard object), central accounts reports (required to permit reconciliation of central and institutional accounts and for government-wide reporting among other control functions), performance measurement (most often incorporating financial data in relation to non-financial data), and variance reporting (specialized form of budgetary control identifying deviations with implications for program objectives).

 

Classification of Accounts

 

The classification of accounts for expenditures, revenues, and changes in assets and liabilities, provides the framework for identifying, aggregating, and reporting financial transactions. This provides a basis for internal institutional planning, resource allocation, management control, accounting and evaluation, and fulfilling the statutory requirement for central agencies to maintain records and report to Parliament. Classification of accounts for expenditures conforms to four separate arrangements by: authority (appropriation, vote, allotment, sub-allotment), purpose (program, activity or business line, sub-activity) responsibility (Ministry, Department, Institution, Branch, Division) and standard object (a complex set of objective categories that define the nature of goods or services acquired, or source, revenue, cause of increase or decrease in financial claims and obligations.

 

Budgetary Control

 

Includes records supporting internal institutional activities designed to ensure that cash expenditures, during a given fiscal year, do not exceed the maximum expenditure provisions established by Parliament in appropriation acts or established by any related subordinate authorities. Budgetary control encompasses the procedures and activities designed to ensure that all expenditures conform to these maximum permissible amounts and that the current free balance available will be transparent to all responsible managers. Budgetary Control includes: (Cash) control appropriations and allotments; commitment control; activities pertaining to the control of a responsibility centre; variance reporting (specialized form of interim budgetary control reporting); budgetary adjustments.

 

Accounts and accounting (Appropriations, Disbursements, etc.)

 

Records relating to Conducting Suspense Accounts (including ledgers and registers)

1 fiscal year after transfer to appropriate account

Allotments

 

Includes Ledgers and registers, and Vouchers (Transfer between Primaries)

6 fiscal years

Budgeting

 

Individual Budgets - Institutional

6 fiscal years

Individual Budgets - Branch or Division

2 fiscal years

Cash Accounting

 

Cash Blotters, Cash Books, Cash Summaries, Receipts, Ledgers and Registers, and Wharfage Books

6 fiscal years

Cash Control

1 fiscal year

Encumbrances

 

Adjustment, individual encumbrances, ledgers and registers (other than for Eskimo Loan or Establishment), transfers (sub-allotment, etc.).

1 fiscal year

Eskimo Loan, Establishment (Ledgers and registers)

6 fiscal years

Transfer Payments, Grants and Contributions
(includes records documenting purely 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).

6 fiscal years

Financial Information Systems and Controls Development

 

Under the Financial Administration Act, departments are responsible for establishing and maintaining systems to account for, control, and report on financial, human, and physical resources. These systems include the main departmental accounting systems as well as all systems linked with the authorization and recording of expenditures, the collection and recording of revenue, the accounting for custody and use of physical assets, and the collection, recording, and reporting of financial or related non-financial information used in evaluating the efficiency of departmental projects and programs. Financial systems (paper based or electronic) include both financial administrative (accounting) systems and program related financial systems (any system used by a responsibility centre manager to execute his/her delegated financial responsibilities). Records supporting this sub-function includes those documenting the interface of institutional and Receiver-General systems; technical coding procedures and conventions (such as for classification of accounts); controls in financial systems (to ensure transactions are chargeable to the appropriate responsibility centre); and (automated) financial systems development.

 

Accounting and Control of Expenditures

 

The sub-function of accounting and control of expenditures involves three main activities; preparing and filing source documents to execute, identify, and substantiate transactions; recording transactions in books, ledgers, other records of original entry, or automated systems to provide a longer term, semi-permanent record for future processing purposes; posting transactions to ledgers where transactions of a similar nature are accumulated and readily available for reporting or analysis. Records supporting this sub-function include those documenting the activities of delegation of financial authorities; accounts verification and payment requisition process; verification of the receipt of goods and services; other activities such as the specialized financial administration of payroll; contracts and contracting; grants, contributions (transfer payments); accounting for inventories; control of cheques; interest charges and penalties; institutional banking, including imprest accounts; accountable cash advances, including travel advances and petty cash; corporate credit cards; interest charges and late penalties, ex-gratia payments and other claims, transfers of goods and services between budgetary appropriations, assigned crown debts and payments, and accounting for payables at the end of the fiscal year.

 

Accounts Payable (Expenditures)

 

Including records relating to invoices, vouchers (commercial firms, hospitals, suppliers, etc.); ledgers and registers (expenditures, including those for imprest accounts); advisory, professional and technical services rendered to the institution (consultants, doctors, lawyers, etc.); services to other institutions; utilities (energy, telephone, etc.); and vouchers and journal vouchers (abstracts, bills of lading, cheque requisitions, credit to advances, death benefit, facings, imprest accounts progress payments, loans and investments, old age security, open accounts, purchase orders, and requisitions including local, refunds, removal and travel claims, travel warrants, etc.).

6 fiscal years

Imprest account invoices (Ledgers and registers); Legal payments made record (journal vouchers)

1 fiscal year

Loans and advances to employees (journal vouchers)

3 fiscal years

Allowances

 

Advances, requisitions, warrants etc. concerning mileage, relocation, travel etc. (individual expense claims).

See Treasury Board's publication Info Source: Sources of Federal Employee Information, Main Book Standard Personal Information Bank, PSU 908, Hospitality, and PSU 909, Travel, for additional information on these standard banks.2

Advances for travel -Treasury Bills, Trust; Veterans' benefit (ledgers and registers)

6 fiscal years

Canadian Pension Commission (ledgers and registers)

6 fiscal years

Education, Family, Foreign Services, Marriage, Northern and Isolated Post, Risk, Subsistence, Terminal, War Veterans, etc.

6 fiscal years

Entertainment

1 fiscal year

Allotments

 

Includes ledgers and registers, and vouchers (transfer between primaries)

6 fiscal years

Banking

 

Includes Records Related to the Bank of Canada Exchange Rate, Cheque Redemption Control Division Statements, Vouchers (Receipts, Copies of Transfers of Funds, etc.).

1 fiscal year

Statements (imprest account)

6 fiscal years

Bonding of Employees

2 fiscal years

Cheques/Chequing

 

Actual cheques paid, and similar instruments, Abstracts (Attached to Supporting Vouchers), Bank Statements and Reconciliation (Imprest Banking Account), Election Warrants, Lists and Transcripts (General lists), Lists and transcripts (Returned Cheques - Subsequently Paid), Cheque Registers, Cheque Transcripts, Cheque Vouchers (Interdepartmental settlement advice), Cheque Vouchers (Journal and journal registers).

6 fiscal years

Cheque Vouchers (Returned), Cheque Vouchers (Security deposit release forms), Abstracts (copies and other than those attached to Supporting Vouchers), Lists and transcripts (Cancelled cheques), Lists and transcripts (Cheques deposited to bank accounts), Lists and transcripts (Returned cheques - Subsequently cancelled), Receipts for cheques.

1 fiscal year

Cheque Vouchers (Stores issue), Lost cheques (Statutory declarations)

2 fiscal years

Returned Cheques - Undeliverable

Cancel after 6 months then retain for 6 fiscal years

Contracts, Acceptance of Tender etc.

 

Case files re purchases, rentals, services etc.

6 fiscal years after completion and non-renewal

Ledgers and registers

6 fiscal years

Duties and Tariffs

 

Customs, Excise, Exports, Imports and Forms

2 fiscal years

Pay

 

Note: 'Payroll' is largely administered as part of the Human Resources Management Function. For example, portions of the payroll records such as pay transactions are filed on the 'personnel employee file'. Payroll records are disposed of according to MIDA 98/005 Human Resources Management Function, and generally adopt the retention period for the personnel employee file, i.e. retained by the employing institution for the duration of employment plus (1) one year or 5 years3 then transferred to Library and Archives Canada, where the file is kept for (80) eighty years or after the individual's death if there is no further action pending.

 

Accounts - Retirement Fund (Individual)

2 years after death provided all estate matters have been settled

Accounts - Superannuation Opening Balances as of 1 January 1954

Until age 80 provided 2 years have elapsed since the last administrative action on file

Allowances and Deductions - RCMP Authorization Forms

6 fiscal years

Assigned Pay - Documentation

6 fiscal years

Canada Savings Bonds - Pledges

2 fiscal years

Cards - Earning Records

Until age 80 provided 2 years have elapsed since the last administrative action on the file

Cards - Complete Pay Records of Employee Service for Classified, Casual, Locally Engaged, Part-time, Prevailing Rate, Seasonal, Sessional Employees - Annuitants Ledger

2 years after cessation of payment to the annuitant or heirs provided no action is pending or anticipated

Certificates for pay, records regarding allowances and deductions4

See Treasury Board's publication Info Source: Sources of Federal Employee Information, Standard Bank PSE 904, Pay and Benefits, for additional information on this standard bank.

Income Tax - T4s and TP4s

6 fiscal years

Pay Files - Annuitants - Service Records, Benefit Authorization, Life Certificates and Deduction Notices (Terminated Files)

3 fiscal years

Pay Lists - Annuitant deduction, deduction remittance, detailing salary cheques for deduction

2 fiscal years

Pay Lists - Detailing salary cheques for classified employees (including living allowance); detailing salary cheques for casual, prevailing rates etc., employees (where full earning record cards are maintained); detailing salary cheques for superannuation and pension payment

6 fiscal years

Pay Lists - Detailing salary cheques where earning record cards either do NOT exist or do NOT contain all the information required

64 years from the date of the pay period

Pay input records

2 fiscal years

Payroll time summaries, controls and deduction authorizations

6 fiscal years

Pension - Locally engaged employees

Until age 80 provided 2 years have elapsed since the last administrative action on the file

Refund - Individual

Until age 80 provided 2 years have elapsed since the last administrative action on the file

Salary warrants

6 fiscal years

Statements - Annuitants earning records

2 fiscal years

Statements - Cash gratuity; salaries

6 fiscal years

Petty Cash

2 fiscal years

Postage Accounts (including bulk payment system)

 

Ledgers and Registers - Daily Records and Advance Accounts

1 fiscal year

Ledgers and Registers - RCAF treasury accounts cards

6 fiscal years

Receipts

 

Includes Goods and Services Received, Letters of Acknowledgment, Lists, Routine Individual Receipts

1 fiscal year

Signing Authority

 

Lists and Signature Cards

Until superseded

Statements, summaries, reports, and statistics

 

Listings by vote, primary, sub-allotment, financial encumbrance, or establishment - Monthly

3 fiscal years

Listings by vote, primary, sub-allotment, financial encumbrance, or establishment) - Yearly

6 fiscal years

Miscellaneous (not otherwise identified)

 

Daily, monthly, quarterly

1 fiscal year

Yearly

6 fiscal years

- Published in the Public Accounts

2 fiscal years

Taxes - Federal, provincial, municipal, other than income tax
(amusement, property, sales taxes, etc…)

 

Transfer Payments, Grants and Contributions (includes records documenting purely 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).

6 fiscal years

Accounting and Control of Revenues

 

The sub-function of accounting and control of revenues involves three main activities; preparing and filing source documents to execute, identify, and substantiate transactions; recording transactions in books, ledgers, or automated systems for reporting or analysis. Accounting and control of revenues is the activity applying accounting principles to revenues and accounts receivable as they relate to the various revenue classification, both public and non-public money, budgetary and non-budgetary revenues, and tax and non-tax revenues. Records supporting this sub-function include those documenting the internal control of revenue and accounts receivable; settlements and transfers of costs between programs; claiming of revenues and receipts; segregation of duties; reconciliation; administration of price structuring (external charges) for service to the public; accounts receivable (invoices for goods and services provided etc); collection of accounts receivable and overdue accounts; claims; receipt and deposit of public money; deletion of debts; year-end procedures to ensure monies received are credited to the correct fiscal year.

 

Accounts Receivable (Revenues)

 

Includes records relating to credit notes and refunds (for return of goods and containers, etc.); ledgers and registers (including refund and drawback ledgers for security deposit, soldier settlement (WW1) etc,); vouchers (bills, credits, official receipts, receipt forms, sales slips) from all sources including Accounts Recoverable from concessions, claims, fees, rentals, etc., journal vouchers (loans and investments)

6 fiscal years

Legal payments made record (journal vouchers)

1 fiscal year

Loans and advances to employees (journal vouchers)

3 fiscal years

Allotments

 

Includes Ledgers and registers; and Vouchers (Transfer between Primaries)

6 fiscal years

Claims - By and Against the Crown

 

Individual Claims - Includes vehicle, ship, boat and aircraft accident and other claim files by and against the Crown finalized or authorized to be deleted or transferred to an inactive account receivable

See Treasury Board's publication Info Source: Sources of Federal Employee Information, Standard Bank PSE 908, Vehicle, Ship, Boat and Aircraft Accidents for additional information on this standard bank.

Duties and Tariffs

 

Customs, Excise, Exports, Imports and Forms

2 fiscal years

Statements, summaries, reports, and statistics

 

Listings by vote, primary, sub-allotment, financial encumbrance, or establishment

 

- monthly

3 fiscal years

- yearly

6 fiscal years

Miscellaneous (not otherwise identified)

 

- daily, monthly, quarterly

1 fiscal year

- yearly

6 fiscal years

published in the Public Accounts

2 fiscal years

Transfer Payments, Grants and Contributions (includes records documenting purely 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.)

6 fiscal years

Accounting for Assets and Liabilities

 

Assets (such as loans, advances, foreign exchange, cash or cash in transit, and virtually any account receivable) are the property and claims against debtors that the government may apply to discharge its liabilities (financial obligations to be paid in the future). Accounting for assets and capitalization of fixed assets is an activity of accrual accounting. This sub-function includes records supporting accounting for assets - the financial management procedure for keeping track of the values of these assets, and not the inventory tracking of physical assets. Also includes records supporting the valuation of recorded assets, where by the senior financial officers make a year-end preliminary assessment of the collect ability and value of the loans and advances which they administer. After review by the office of the Comptroller General (Treasury Board Secretariat), they arrange for the adjustment in the Accounts of Canada and hence the Public Accounts.

 

Accounting for Special Funds and Accounts

 

Accounting for special funds and accounts is similar to general accounting associated with expenditures and revenues. Segregated special purpose accounts are divers with only a few involving a deposit account separate from the Consolidated Revenue Fund. Deposit accounts and monies are held in the Consolidated Revenue Fund. A separate special fund that is segregated is the common petty cash account maintained for quick settlement of certain kinds of expenses. Other related segregated accounts may include floats granted for Institutional Bank accounts, standing travel advances or standing advances in general. Records supporting this sub-function include those documenting the activities of loans and advances; deposit accounts including security deposits, advance payments for services and contributions towards the cost of joint ventures; other specified accounts such as gifts, bequest and donations; and trust accounts.

 

Trust Accounts (includes interim financial statements and accounting documentation such as original receipts, vouchers, or ledgers for any trust account, and records documenting short-term trust accounts that arise from the administration of contacts related to administrative activities of an institution or the pay or other financial aspects of the Human Resources Management Function).

 

Petty Cash

2 fiscal years

Revolving Funds

 

Revolving funds operate on the basis of a continuing or non-lapsing authorization by Parliament to draw on the Consolidated Revenue Fund for working capital, capital acquisitions, and temporary financing of accumulated operating deficits of an operation or program that is funded by users.

 

3.3 Program Management

 

This sub-function encompasses the business processes and activities which produce records created in the course of expenditure management and supporting activities, capital plans and projects, agreements and arrangements with other levels of government, risk management, external user changes, alternative service delivery, and the review activities which incorporate both internal audit and program evaluation.

 

Expenditure Management System (budgeting, program planning, and resource allocation)

 

Includes decision making, reporting, and consultation processes involving three separate levels of the executive offices: departments, central agencies, and the Cabinet with its committees, together with Parliament and its Standing Committees. It involves priority setting and planning, the budget setting process (producing the estimates and Parliamentary Appropriation Bills) and a separate reporting and accountability cycle, all part of ongoing program review, and results-oriented performance standards.

 

Estimates

 

Individual Estimates - Institutional

6 fiscal years

Individual Estimates - Directorate, Branch, or Division

2 fiscal years

Annual Reference Level Updates (ARLUs)5 - Includes plans for monitoring and controlling allocation of resources within planning framework

 

Individual ARLUs - Institutional

6 fiscal years after superseded

Individual ARLUs - Directorate, Branch, or Division

2 fiscal years

Regulations and Orders

 

Individual Payments

6 fiscal years

Capital Plans and Projects

 

Includes records related to contracts and contracting activities associated with Capital Plans and Projects. The planning and management of capital projects are designed to meet the requirements of expenditure management for ongoing review, and changes to programs and plans. A capital project may acquire or improve a capital asset through construction, purchase, lease/purchase, or lease. Note: This does not include records documenting the policy development, planning, and evaluation of major capital plans and projects (i.e. a capital plan and project with a budget equal to or greater than $10 million). See section C.5 Capital Plans and Projects, Appendix I MIDA 99/004.

 

Agreements With Other Levels of Government

 

Operational and common administrative functions may be affected by agreements with other levels of government. Such agreements may involve future commitments of funds and/or receipt of payments, both of which are subject to procedures for accounting and control of expenditures and/or revenues, budgeting and budgetary control. This sub-function includes records supporting purely financial activities of accounting and control of expenditures and/or revenues, payment verification, budgeting and budgetary control of programs, including ledgers related to such agreements.

 

Federal-provincial agreements - Fishermen's Indemnity Fund, Harbour dues, Holdback (ledgers and registers)

6 fiscal years

Risk Management

.

Risk management is part of the planning process, and analyzes potential threats (and conversely opportunities) to an organization, its staff, and its materiel. Risk management analysis describes different scenarios to permit comparisons and choices between options

 

External User Charges

 

The imposition of user fees or charges is a specialized form of alternative service delivery. User fees involve the recovery of a part or all of the cost of providing goods and services. In assessing fees, Treasury Board policy requires a preliminary assessment of impact, consultation with users and staff, a detailed analysis incorporating strategy, and a formal process to create authorities through the regulatory review procedures.

 

Alternative Service Delivery

 

Alternative Service Delivery is a formal client-focussed review of the means of providing programs, activities, and services to achieve government objectives. It includes a wide range of instruments and arrangements used directly by government or in cooperation with other sectors, ranging from re-evaluation of (or recourse to) user charges; regulatory options; tax expenditure; special operating agency status with continued association to an institution; departmental or agency corporations, boards, tribunals and commissions; partnering arrangements with other levels of government or private sector entities; (limited) contracting out for services (for a whole activity); devolution to another level of government or a Crown corporation; staff buy-outs; and privatization. This sub-function includes records that document the following specialized form of program planning activities in support of common administrative functions: reviewing programs as candidates for alternative service delivery options; securing prior Treasury Board or Cabinet direction on proceeding; carrying out an initial feasibility study in relation to a specific program or activity; analysing options and selecting a preferred option; making a proposal to Treasury Board to implement the preferred option; implementing the decision consistent with Treasury Board direction; and conducting audits and reviews of the results.

 

Contracts, Acceptance of Tender etc.

 

Case files re purchases, rentals, services etc.

6 fiscal years after completion and non-renewal

Ledgers and registers

6 fiscal years

Review

 

The term "review" refers to the activities of internal audit, program evaluation, and performance monitoring. Review is conducted by officers independent of both responsibility centres and operational managers. Review officers report directly to senior management. They conduct internal audit and program evaluation on the efficiency of operations and cost effectiveness. Internal audit expanded its scope to include performance and program audit. Program evaluation focuses on process and efficiency questions such as Alternative Service Delivery. Outside consultants may conduct special purpose evaluations. This sub-function includes internal audit and program evaluation records and working files documenting methodology, procedures, interdependent liaison, and interaction with central agencies. Note: This does not include final audit and program evaluation reports and files documenting management response, corrective action, and follow-up. See section C.7.1 of Appendix I MIDA 99/004.

 

Internal audits, program evaluation records, working files and other audit files documenting methodology, procedure, interdependent liaison, and interaction with central agencies.

3 fiscal years

Internal Audit

 

The role of Internal Audit is to examine and appraise the effectiveness of financial and operational controls of the organization: the reliability, adequacy, and utilization of information available for decision-making and accountability; the risk and adequacy of the protection; and the extent of compliance. Internal audit is widening to include all areas of institutional activity beyond assessing the integrity of financial controls and reporting control deficiencies. NOTA : This sub-function includes internal audit records and working files documenting methodology, procedures, interdependent liaison, and interaction with central agencies but does not include final internal audit and program evaluation reports and files documenting management response, corrective action, and follow-up. See sections C.7.1 and C.7.2 of Appendix I MIDA 99/004.

 

Program Evaluation
This sub-function documents the analysis of the performance of a program from a strategic perspective to permit senior management to consider the future direction and resourcing of the program, including its design, delivery, and service levels. Evaluation begins with the inputs and outputs of the organization and may examine the operational reasons for these results. Evaluation contributes to resource allocation, program improvement, and accountability. Common Administrative Records supporting the Program Evaluation sub-function include program evaluation records and working files documenting methodology, procedures, interdependent liaison, and interaction with central agencies. NOTE: This sub-function includes program evaluation records and working files documenting methodology, procedures, interdependent liaison, and interaction with central agencies but does not include final internal audit and program evaluation reports and files documenting management response, corrective action, and follow-up. See sections C.7.1 and C.7.2 of Appendix I MIDA 99/004.

 

C. 7. 3 Performance Monitoring6

 

Note: Performance monitoring by operational managers is an operational, and not a common administrative function. See section B. of Appendix I MIDA 99/004.

These records are excluded from MIDA 99/004 Comptrollership Function, and are not covered by the Retention Guidelines for Common Administrative Records: Comptrollership Function. They should be disposed of with an Institution-Specific Disposition Authority and use a retention period established by the individual federal institution.

2. Enhanced descriptive in keeping with subject guide.

3. As per the new Public Service Employment Act which came into force on December 31, 2005, under the Appointment Delegation and Accountability Instrument, Conditions of Delegation, it states that "In exercising delegated authorities, you and your sub-delegated officials will: …ensure that appointment and appointment-related decisions are fully documented and are accessible for a period of five years from the last administrative action."

4. This is mentioned in PSE 904 but no retention is provided…

5. Formerly called "Multi-year operational plans" or MYOPs… Confirmed by Chantale Larocque from LAC that the transfer of the former MYOPs descriptive and retention guidance to the ARLUs is applicable.

6. Although this is identified in the MIDA, the records associated with this sub-function are operational in nature and are therefore excluded (as per MIDA 99/004). It is recommended therefore, that this sub-function be removed from the retention guide...


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