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STAR 6.0: Standard for Administrative Records

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Government of Nova Scotia
STAR: Standard for Administrative Records
Version 6.0

Financial Management

Financial Management

3050

Accounts Reporting and Reconciliation

3050

Records documenting accounts reporting and reconciliation. Used for verifying and reporting the expenditure and receipt of funds and the management of accounts. Includes summary documents used to verify financial transactions, reconciliation records, and statements of assets and liabilities. Examples: account balances, monthly account summaries, statements.



3050   Accounts Reporting and Reconciliation ACT SA DIS

01   General FY + 1 0 D

20   Accounts Reporting and Reconciliation Subject Files SO + 0 0 D

30   Statement of Accounts Case Files FY + 1 0 D

32   Statement of Accounts by Agency Case Files FY + 1 6 D

45   Audit Preparation Case Files FY + 1 6 D

50   Accounts Reconciliation Case Files FY + 1 0 D

52   Accounts Reconciliation by Agency Case Files FY + 1 6 D

SO Definitions: - 20  no longer required




Secondary Scope Notes

3050-01 General    FY + 1 / 0 / D

Records relating to the primary as a whole. Used for records which cannot be classified in any existing secondary.

OPR:



3050-20 Accounts Reporting and Reconciliation Subject Files    SO + 0 / 0 / D
SO Definitions: no longer required

Information on specific subjects relating to accounts reporting and reconciliation. Used for reference purposes.

OPR:



3050-30 Statement of Accounts Case Files    FY + 1 / 0 / D

Records documenting "Statement of Accounts". Used for tracking and reporting income and expenses of the department within the corporate financial management system. Includes periodic summaries that report amounts received and spent by account, income statements, balance sheets and statements of cash flow. Examples: reports, statements.

OPR:



3050-32 Statement of Accounts by Agency Case Files    FY + 1 / 6 / D

Records documenting "Statement of Accounts" by Agency. Used for tracking and reporting income and expenses of the agency outside of the corporate financial management system. Includes periodic summaries that report amounts received and spent by account, income statements, balance sheets and statements of cash flow. Examples: reports, statements.

OPR:



3050-45 Audit Preparation Case Files    FY + 1 / 6 / D

Records documenting audit preparation. Used for collecting and producing documentation required for audit. Includes income statements, trial balances, adjustments, balance sheets, statements of cash flow, summaries of unadjusted errors and other communications provided by the auditor in preparation of the final statement. Examples: correspondence, financial statements and reports, working papers.

OPR:



3050-50 Accounts Reconciliation Case Files    FY + 1 / 0 / D

Records documenting accounts reconciliation. Used for reporting the reconciliation of transactions in accounts. Includes ending account balances, uncleared transactions, new transactions, bank account statements, NSF and returned cheque reports, and summary reports by account, month and year. Examples: account balances, reports, statements.

OPR:



3050-52 Accounts Reconciliation by Agency Case Files    FY + 1 / 6 / D

Records documenting accounts reconciliation. Used for reporting the reconciliation of transactions in accounts. Includes ending account balances, uncleared transactions, new transactions, bank account statements, NSF and returned cheque reports, and summary reports by account, month and year. Examples: account balances, reports, statements.

OPR:








ACT: Active (Department/Agency)
AR: Archival Appraisal
CY: End of Calendar Year
D: Destroy
DIS: Disposition
DP: Disposition Plan
FY: End of Fiscal Year
OPR: Office of Primary Responsibility
SA: Semi-Active (Records Centre)
SO: Superseded/Obsolete




STAR 6.0 | Foreword | How to Use STAR | Main Groups | Index | Concordance | STAR PDF |

2006-10-16



url: http://www.novascotia.ca/nsarm/star/primary.asp?PRIM=3050