1180 - Period-end Financial Reporting & Analysis

Records relating to financial reporting by accounting period to central agencies such as Treasury Board and the Office of the Comptroller General, as well as internal financial reporting to ministry/agency senior management.  This includes the analysis and interpretation of the financial information in those reports.

Record types include correspondence, financial statements, working papers, and reports.

For chart of accounts, see primary 920.
For service plans and service plan reports, see primary 400.

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

Primary-Secondary Records Series OPR
1180-00 Policy and procedures SO 7y DE
1180-01 General FY+1y nil DE
1180-20 Period-end financial reports
(covers public accounts preparation records, accruals, expenditure forecasts, reports, and revenue forecasts)
8y = The retention period provides sufficient time for consultation and satisfies the government’s three-year fiscal plan and the Financial Information Regulation (BC Reg 371/93, s. 10[2]) requirement that statements of financial information be retained for three years after the end of the year reported on.
NOTE:  This secondary covers reports filed at month-end, quarter-end, and fiscal year-end (e.g., public accounts, statements of financial information [SOFI] under the Financial Information Act [FIA], ongoing accruals, accounts receivable, and accounts written-off at period-end).
FY+1y 6y DE
1180-40 Report working records and supporting detail
(covers public accounts preparation and accruals)
SO = when no longer required for analysis, review, or consultation
NOTE: This secondary covers the detail and backup documentation that supports the reports classified under secondary -20.
SO 6y DE

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