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Retention Guidelines for Common Administrative Records of the Government of Canada

Section 2, Part 4

Comptrollership Function
(Subject-based arrangement)

Table of Contents

Section 1 - Introduction
1.1 Coverage
1.2 Exclusions
1.3 Offices of Primary Interest (OPI) and Offices of Collateral Interest (OCI)
1.4 Use
1.5 Retention of Period Guidelines
1.6 Guidance

Section 2 - General Retention Guidelines - Comptrollership Function
2.1 Policy and Procedures
2.2 Routine Records

Section 3 - Exceptions to General Retention Guidelines
3.1 Accounts and Accounting
3.2 Accounts Payable (Expenditures)
3.3 Accounts Receivable (Revenues)
3.4 Agreements and Arrangements
3.5 Allotments
3.6 Allowances
3.7 Alternative Service Delivery
3.8 Annual Reference Level Updates (ARLUs)
3.9 Audits and Auditing
3.10 Banks and Banking
3.11 Bonding (of employees)
3.12 Budgets
3.13 Cash Accounting
3.14 Cheques
3.15 Claims
3.16 Coding
3.17 Contracts
3.18 Duties and Tariffs
3.19 Encumbrances
3.20 Estimates
3.21 Funds
3.22 Grants, Contributions and Transfer Payments
3.23 Ledgers and Registers
3.24 Pay
3.25 Petty Cash
3.26 Postage Accounts
3.27 Receipts
3.28 Regulations and Orders
3.29 Revolving Funds
3.30 Risk Management
3.31 Signing Authority
3.32 Statements, Summaries, Reports and Statistics
3.33 Taxes
3.34 Travel
3.35 Trust Accounts

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