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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.
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 FilesFY + 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.
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.
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 FilesFY + 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
