The Comptrollership Function encompasses the common administrative records of sub-functions and activities related to the management of financial resources conducted in and across all federal government institutions to facilitate the application of operational policies and the delivery of programmes and services. This includes the sub-functions and activities associated with: External Audit, Financial Management, and Program Management.
See the Comptrollership Function (in Section 1) under Introduction/Scope. Where specific subjects and activities are not listed in the retention table, institutions should refer to the alphabetical index located at the end of the guidelines for guidance.
See the Comptrollership Function (in Section 1)/ Introduction / Offices of Primary Interest and Offices of Collateral Interest, for examples of those institutions for which the retention guidelines only apply to their common administrative records.
Note that nothing in these guidelines should be seen as constituting an authority or requirement to dispose of records. Use of the Retention Guidelines should be in accordance with the proposals contained in the main Introduction. For direction, regarding the disposition of common administrative records related to the Comptrollership Function, institutions should consult Library and Archives Canada's Multi-Institutional Disposition Authority (MIDA) No. 99/004.
When records are covered by an existing MIDA the retention information offered takes the form of retention guidelines expressed in months, calendar years and fiscal years. In the absence of specific retention guidance and unless specified otherwise, the six year retention period for policy and procedures and the two year retention period for routine records should be applied to similar records related to each sub-heading listed in this function. Please refer to the "General Retention Guideline" provided at the beginning of the "Comptrollership Function" table for additional information.
For advice and assistance regarding the retention guidelines, please contact the Recordkeeping Liaison Centre.