Records relating to the establishment, maintenance, and termination of ministry and agency bank accounts, the reconciliation of bank statements, and the bank deposit and tracking of all cash and cheques received.
Record types include correspondence, applications, statements, lists, forms, and other types of records as indicated under relevant secondaries.
For banking projects, see primary 400.
non-OPR NOTE: Offices will retain non-OPR copies of records for: SO nil DE
|Policy and procedures
|Bank statement reconciliation (not trust funds)
NOTE: This secondary covers monthly reconciliations of all deposits to and cheques drawn on ministry/agency bank accounts, except trust fund bank accounts. Trust fund bank statement records are classified under secondary 1130-20.
(includes bank deposit books, deposit slips, copies of cheques, and other supporting documentation)
NOTE: For administrative convenience, bank deposit slips and supporting records may be classified with the covering journal voucher under secondary 1050-04 or with other batched financial records under secondary 1050-09.
|Cash/cheque deposit logs
(covers cash control)
(includes spreadsheets or equivalent document)
NOTE: These records list all cash and cheques received and deposited and relevant tracking information (e.g., journal voucher numbers and standard object (STOB) codes).
|Bank account files
(covers the establishment/termination of bank accounts)
(includes bank account applications, annual bank account confirmations, lists of cheque signing authorities, and other ministry/agency bank account records)
SO = when account is closed
NOTE: The master bank account information is maintained by the Banking and Cash Management Branch under the Banking and Cash Management ORCS, approved schedule 191019.
NOTE: For standard bank codes contact Banking and Cash Management, Provincial Treasury, Ministry of Finance.