900 - Financial Management, General

Records not shown elsewhere in the financial management section which relate generally to the financial management responsibilities of B.C. government ministries and agencies under the authority of the Financial Administration Act (RSBC 1996, c. 138), Budget Transparency and Accountability Act (SBC 2000, c. 23), Balanced Budget and Ministerial Accountability Act (SBC 2001. c. 28), and Financial Information Act (RSBC 1996, c. 140) and in compliance with Treasury Board and Office of the Comptroller General (OCG) policies, standards, instructions, and directives.

Record types include correspondence and reports.

NOTE: Only records that cannot be classified in a more specific primary or secondary may be classified under this primary.

For financial management-related projects, see primary 400.
For service level agreements, see primary 146.
For signing authorities, see primary 265.

non-OPR NOTE: Offices will retain non-OPR copies of records for: SO nil DE

Primary-Secondary Records Series OPR
  A SA FD
900-00 Policy and procedures
SO = when replaced by new, approved version
7y = The retention period ensures that ministry/agency financial policies and procedures are retained for the six-year limitation period for commencing an action under the Limitation Act (RSBC 1996, c. 266, s. 3).
NOTE: Secondary -00 covers specific ministry and agency internal financial management policies, procedures, guidelines, and instructions.
SO 7y DE
900-01 General FY+1y nil DE
900-04 Financial management topical files
(covers interest rates on overdue accounts payable and receivable, security deposit subject material, and exchange rates)
SO nil DE
900-20 Financial services advisory files
SO = upon resolution of problem or issue or when information is provided, and when no longer required to provide evidence of internal ministry/agency financial advice
NOTE: This secondary is intended for ministry and agency financial services departments that provide services to internal customers (e.g., program areas within their organizations).  It covers unique client-specific advice, information, and support not related to regular financial functions or activities such as budget preparation.  (See primary 1000 for budget preparation.)
SO nil DE

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