910 - ACCOUNTING - GENERAL
Records relating to the general administration of accounting systems and
procedures, the classification of accounts, interest rates on overdue accounts,
security deposits, public accounts preparation, reconciliations, etc. and
not shown elsewhere in the accounting block.
Record types include: correspondence, memoranda, and reports.
For supplier listings, see primary 1180.
non-OPR NOTE: Offices will retain non-OPR
copies of records for: SO nil DE
Primary-
Secondary |
Records Series |
|
OPR |
|
PIB/PUR |
| | |
A |
SA |
FD |
|
| 910-00 |
Policy and procedures |
|
SO |
5y |
DE |
|
| 910-01 |
General |
|
FY+1y |
nil |
DE |
|
| 910-02 |
Accounting codes
(includes Chart of Account and STOB codes) |
|
FY+1y |
6y |
DE |
|
| 910-03 |
Public accounts preparation records |
|
FY+1y |
6y |
DE |
|
| 910-06 |
Interest rates on overdue accounts payable and receivable |
|
FY+1y |
6y |
DE |
|
| 910-07 |
Security deposits |
|
FY+1y |
6y |
DE |
|
| 910-08 |
Debit card control (copy/printer cards)
NOTE: This is the record of all microfilm copy/printer debit cards
sold, used, and returned. |
|
FY+1y |
6y |
DE |
|
| 910-09 |
Payment diversion |
|
FY+1y |
6y |
DE |
|
| 910-20 |
Accruals
(arrange by fiscal year and then by fiscal year end form identification number)
SO = upon the end of the fiscal year in which the accrual account is settled.
NOTE: For coding instructions, see Appendix
A |
|
SO |
7y |
DE |
|
| 910-30 |
Reconciliations
(arrange by account, report, or other relevant financial attribute) |
|
FY+1y |
6y |
DE |
|
