920 - Accounts, General

Records relating to ministry and agency financial accounts not shown elsewhere in this primary block.  This primary covers financial account analysis and reconciliation and chart of accounts development and maintenance.

Record types include correspondence, working papers, and reports.

For budget development, see primary 1000.
For financial statements, see primary 1180.
For ministry bank accounts, see primary 985.
For payroll accounting, see the records of Payroll Services.
For public accounts preparation and reporting, see primary 1180.
For special purpose accounts and trust funds, see primary 1130.

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

Primary-Secondary Records Series OPR
920-00 Policy and procedures SO 7y DE
920-01 General FY+1y nil DE
920-02 Chart of accounts
(covers accounting codes)
SO = when replaced by a new, approved version
7y = The retention period is consistent with the retention period for period-end reports classified under secondary 1180-20 because earlier chart of accounts may be required to locate financial information in those reports.
NOTE: Each ministry and agency must establish and receive Office of the Comptroller General approval of a chart of accounts.  The chart of accounts ensures consistent identification and reporting of financial information.
SO+1y 6y DE
920-20 Financial account analysis and reconciliation files
(covers the reconciliation of revenues, expenses, balance sheet items, and the resolution of related issues and problems)
FY+1y 6y DE

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