UNITED NATIONS OPPBA Office of Programme Planning, Budget and Accounts - Controllers Office

Transcription

1 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - Controllers Office Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes CONT 101 gency/grant greements T + 6 greements between the United Nations and implementing agencies for the United Nations to provide funds for project implementation ital 1 CONT 102 udit Files - Financial - Board of uditors C + 10 Board of uditors Reports, responses to reports and supporting materials pertaining to Controller's role in reviewing and commenting on audits conducted o n behalf of the Board of uditors. CONT 103 udit Files - Office of Internal Oversight Services C + 10 OIOS/I Reports, responses to reports and supporting materials pertaining to Controller's role in reviewing and commenting on audits conducted b y OIOS. CONT 104 Chronological Files - Controller's Copies of outgoing and incoming correspondence, memos, code ca bles, faxes, etc., arranged chronologically for quick reference. The re cord copy must be placed in the relevant subject file or record series in the office originating or taking action. CONT 105 elegations of uthority - Financial ssignments of authority from the Controller for United Nations offici als to act with respect to specified financial matters. T + 1 T = Expiration of elegation of uthority CONT 106 onor greements T + 6 T = greement terminated or expires greements with member states to provide funding for the implemen tation of United Nations programmes and projects. CONT 107 European Commission Financial and dministrative Framework greements between the United Nations and the European Unit to p rovide support for projects and programmes. CONT 108 Fascicles [roposed rogramme Budgets] OB B/F Copies of draft budgets submitted for approval to deliberating bodies. CONT 109 Financial uthority esignations C + 10 isposition Codes = estroy

2 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - Controllers Office Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes ital 2 esignations of United Nations staff members as authorized to perfo rm specific significant financial functions. CONT 110 Financial Statements B + 5 Signed copies of official financial statements for each United Nations rogram. CONT 111 Fraud Reporting - eacekeeping Reports on monitoring for and investigations of fraud provided to the Board of uditors. CONT 112 Fraud Reporting - Regular Budget B + 4 Reports on monitoring for and investigations of fraud provided to the Board of uditors. CONT 113 Grievance and isciplinary Case Files C + 7 OHRM/LU/UNT Files concerning Controller's role in the investigations of grievance a nd disciplinary actions with respect to individual UN personnel includi ng dministrative Tribunal Cases, and its execution of any payments resulting from the resolution each case. CONT 114 Host Country greements C + 10 greements with member states to host United Nations meetings. CONT 115 Iraq Oil for Food rogram roject File Files concerning the operations of the Iraq Oil for Food program and the investigations concerning the program after its cessation. T + 5 T = Conclusion of all investigations concerning the program and settlement of all claims,issues or charges. CONT 116 Joint ension Fund Files Files maintained by the Controller as the representative of the Secre tary General to the United Nations Joint ension Fund. Include min utes and agendas for meetings of the Board of the Joint ension fun d as well as records concerning the management the investments o f the fund. Currently not applicable as SRSG is the ssistant Secretary-General OCSS CONT 117 rocurement ivision Oversight Files T T = Termination of controller's isposition Codes = estroy

3 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - Controllers Office Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes Correspondence and reports concerning the role of the Controller in providing oversight of the operations of the rocurement ivision fro m oversight role ital 3 CONT 118 Subject Files - Controller's C + 5 Official documentation the activities of the Controllers' office includi ng correspondence, reports, memos, and related materials arranged by subject or function. CONT 119 Trust Fund Files Files concerning the record or authority and purpose for the Trust Fu nd; trust fund policies and procedures. T + 5 T = Trust fund closed out; all contributions and expenditures reconciled and final audit completed. OB B & F isposition Codes = estroy

4 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - ccounts ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes CCT 101 ccounts Receivable Subsidiary Ledger 3 mo. Record used to produce receivable analyses and collection letters ital 1 CCT 102 Bank Reconciliations Reconciliation of various United Nations bank accounts, including st atements. CCT 103 Cancelled or oided Checks Issued checks returned uncashed. CCT 104 Case Files of the dvisory Board on Compensation Claims and UN T + 5 T = Claim/case settled. Files on compensation claims cases brought before the dvisory Co mmitted on Compensations Claims and the United Nations Claims B oard arranged numerically by case number. CCT 105 Claims for Education Grants T + 9 T = Grant claim settled. CCT 106 Cleared (aid) Checks (except Tax checks) C + 5 Record showing proof of United Nations payments, not including pay ments for taxes. CCT 107 Cleared (aid) Checks for Federal, State & City Taxes C + 11 ayments made on behalf of staff members to cover their income ta x obligations. CCT 108 Computer rogramme and rocedures Library C + 2 Records used to operate various financial electronic information syst ems. CCT 109 Consignment Reports Calculation of amount due to consignors. CCT 110 Contractors and UN Monthly Financial Statements Record of financial results. CCT 111 Contributions - Member States ssessments and Receipts Records are sent to rchive after isposition Codes = estroy

5 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - ccounts ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes ital 2 Records relating to the the scale of assessments and contributions o f Member States; notification to Member States of their assessments and receipt of their contributions to the regular budget, peacekeepin g operations and international tribunals; representation by Member S tates; monitoring and forecasting the Organization's cash flow; and F ifth Committee matters, including Correspondence of the They inclu de the Committee on Contributions' correspondence and conferenc e room papers. CCT 112 Contributions Records - oluntary Contributions C + 7 Records relating the the receipt, acknowledgement and allocation of voluntary contributions to various United Nations activities. CCT 113 Cumulative General ccounts Transactions C + 5 Record used to update General ccounts Master and produce daily registers. CCT 114 Cumulative ayroll Earnings by Year C + 7 Record used to generate payroll vouchers and income tax statement s; retained in originating office. CCT 115 aily Remittance Transmittal Notices aily folders of supporting papers for cash and postage stamp recei pts. CCT 116 aily Runs (roofs and Registers) C + 1 Work sheets containing information incorporated in the monthly allot ment report and posting record. The records are destroyed in the cre ating office. CCT 117 ebit Memos dvices from banks that payment or withdrawal has been made. CCT 118 isbursement (ayment) ouchers Record of United Nations payments, including supporting papers, for isposition Codes = estroy

6 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - ccounts ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes all payments, including day to day expenses, investments, pension f und payments, payroll, etc ital 3 CCT 119 isbursement ouchers Record of vouchers for payments. CCT 120 uty Stations Historical ost djustment Tables Record used to calculate post adjustment entitlements; by country. Sx12 Retain only most recent 12 tables for each country. each country. CCT 121 uty Status Summaries Record indicating status of staff members for payroll, mid-month use d by departments to record overtime. CCT 122 Federal, State and City Quarterly Tax dvances C + 11 Record showing amounts given to staff members to cover estimated tax payments and check numbers. CCT 123 Field ccounting Records - Technical Cooperation rojects T + 7 T = roject Completion ouchers and supporting papers for technical cooperation projects. CCT 124 Final ayment of Federal, State andcity Income Tax & First Quarter C + 11 Record showing exact amounts less advances given to staff to pay y early income taxes plus first quarter advances. CCT 125 Financial Statements B Semi-annual, annual and biennial statements. CCT 126 General ccounts Master File - Monthly Monthly records used to produce trial balances and allotment reports. C + 5 Retain June & September ONLY for full 5 years. Other months may be destroyed after 3 months. CCT 127 General Fund Checks C + 7 Record of checks issued daily. CCT 128 General Ledger United Nations basic financial record, including monthly isposition Codes = estroy

7 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - ccounts ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes postings and trial balance ital 4 CCT 129 Headquarters Monthly Receipts and Expenditures. Monthly financial reports for garage administration, catering service, gift centre and floor space rental CCT 130 History Sheets of ersonal Earnings Record, on microfiche, of earnings and deductions for individual staff members, retained for pension purposes. CCT 131 Imprest Control Files - Technical Cooperation rojects T + 7 Financial history of technical cooperation project with copies of vouc hers, documents and cables. CCT 132 Income Tax dvances Subsidiary Ledger C + 5 Record used to issue tax advance and reimbursement checks and r ecord advance recoveries, retained in originating office. CCT 133 Income Tax Transmittal Blocks C + 11 roofsheets of actions relating to processed tax reimbursements. CCT 134 Inter-office ouchers Incoming payments made by offices away from Headquarters on be half of offices away from Headquarters. CCT 135 Invoices - ublications, isitors Service andradio and isual Copies of United Nations invoices indicating amount owed for public ations, guided tours and audio visual material. CCT 136 Invoices (Bills) Copies of all bills drawn by the United Nations against delegations, o rganizations or individuals for charges incurred on their behalf. CCT 137 Invoices and Credit Notes ccounts receivable computer input and credit control. isposition Codes = estroy

8 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - ccounts ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes CCT 138 Invoices for Sale ofublications, isitors Service and Radio and Copies of United Nations invoices indicating amount owed for public ations, guided tours and audio visual materials ital 5 CCT 139 Journal ouchers Record of adjustments made on previous entries. CCT 140 Life Insurance - eceased Separated Staff Members w/ Fullyaid T + 20 T = Settlement of Life Insurance Claims -- Beneficiaries Fully aid. CCT 141 Miscellaneous Obligation ocuments (MOs) C + 6 Reference copies of supporting documents for vouchers. CCT 142 Monthly llotment Report, Current and rior Year Record of all details relating to expenditures and unpaid obligations. CCT 143 Monthly llotment, Cumulative ecember Statements C + 7 Year end cumulative summary of monthly allotments. CCT 144 Monthly llotment, January to ecember Statements C + 1 Summary of information contained in monthly allotment report CCT 145 Monthly ay eriod Reading Files ayroll Unit working file with a copy of all monthly work. CCT 146 Monthly Trial Balances Balances Credit control. CCT 147 Notification Letters to Staff Members (ccounts Receivable) Form letter requesting staff to settle their accounts. CCT 148 Opening Monthly ayroll Master File 10 mo. Retain 10 months. Record used for generating payroll checks and pension reports. Ret ained in originating office. isposition Codes = estroy

9 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - ccounts ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes CCT 149 ayroll Check Register - Bi-monthly C + 8 Listing of staff members' payroll checks ital 6 CCT 150 ayroll Reports and Coding Records Record used for processing and balancing payroll actions. CCT 151 ayroll Unit Copy of ayroll ouchers The Central ccounts Section copy is retained in the rchives for 6 y ears. CCT 152 rogress Reports - Technical Cooperation rojects T + 7 T = roject Completion Reports showing cumulative counterpart cash expenditures for the te chnical cooperation project in local and dollar currencies. CCT 153 Receipt ouchers Records of funds received by the United Nations through the Cashier's Office, and by other means, including sales at retail outlets. CCT 154 Receivable Subsidiary Ledgers Reports & Statements Sale to ublic Records of accounts receivable and statistics on sale of publications and audio visual materials and guided tours. CCT 155 Remittance dvices ccounts receivable computer input and credit control. CCT 156 Revenue roducing ccounts Receivable Subsidiary Ledger C + 2 Record used to produce statement of account and collection letters and to record receipts. CCT 157 Salary dvances Subsidiary Ledger 3 mo Record used to report outstanding advances and recovery history; re tained in the originating office. CCT 158 Salary and llowances Table Sx20 Retain only 20 most recent tables, Records used to calculate payroll. isposition Codes = estroy

10 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - ccounts ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes CCT 159 Sale of ublications ccounts Receivable Closed Files Invoices, credit notes, copies of statement and correspondence with respect to sales of UN published documents ital 7 CCT 160 Separated Staff Members' Finance Files C + 13 CCT 161 Separated Staff Members' Income Tax Files C + 13 Files containing copies of the staff members' tax forms. CCT 162 Separated Staff Members' Insurance Files T + 30 T = Separation of staff member CCT 163 Staff Termination ouchers T + 7 T = Separation of employee. Record of payments made to staff members upon separation. CCT 164 Statement of Earnings for Income Tax C + 8 Record indicating net taxable income for United Statescitizens. CCT 165 Statements of Monthly ccounts for Specialized gencies Monthly statements indicating amount owed the United Nations by s pecialized agencies. CCT 166 Subsidiary Ledgers for ccounts ayable Record of all accounts to be paid by the United Nations. CCT 167 Subsidiary Ledgers for ccounts Receivable Record of all United Nations billings. CCT 168 Taxable Earnings Master File Record used to prepare statement of taxable earnings, retained in or iginating office. CCT 169 Travel gency Credit Notes C + 6 Confirmation of refunds on unused tickets. CCT 170 Travel uthorizations C + 6 isposition Codes = estroy

11 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - ccounts ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes ital 8 uthorizations for official travel. CCT 171 Trust Funds Unit Current Files Records including allotment advices; cash receipt,inter-office and jou rnal vouchers; allocations to and expenditure reports from executing agencies; financial statements; and current transactions correspond ence. CCT 172 Trust Funds Unit ermanent Files Record of authority and purpose of establishing a general purpose tr ust fund; establishment of bank accounts, designation of certifying of ficers; financial policy and procedure relating to the fund. T + 7 T =Trust fund closed out; all contributions and expenditures reconciled and final audit completed. CCT 173 endor ayment Records C + 10 Records of payments to vendors by vendor, date, amount. y in IMIS, previously on cards. Currentl CCT 174 Write-off Submissions Credit control. isposition Codes = estroy

12 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - Treasury Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes TRE 101 Bank ccount Statements C + 2 aily transaction reports, transaction advices and SWIFT messages. Copy is sent to ccounts ivision ital OB ccounts ivision 1 TRE 102 Bank Transaction Statements C + 2 Bank transaction detail reports (Insight Reports), a/c fee analysis an d C. TRE 103 Banking greements Contracts with banks to provide services on behalf of the United Nati ons and supporting documentation detailing relationships with bank. TRE 104 Banking Files - UN Employees C + 15 Records relating to banking with respect to UN Employees - account s to which funds are to be deposited, transfer instructions, etc. TRE 105 Banking Files - UN ccounts Records relating the establishment, closure, and amendment of offic ial UN bank accounts in the US or overseas. ccounts may be prog ram or project related. TRE 106 aily Investment Transactions C + 5 etails of all securities trades and transactions with respect to UN in vestments. TRE 107 eposit Files Records of money received inclding deposit slips, and deposit docu ments of UN accounts in the US and overseas. TRE 108 Foreign Exchange Files C + 2 etails of foreign exchange transactions with respect to deposits, co ntributions, etc. TRE 109 Foreign Exchange Transaction Contracts Contracts with institutions which carry out foreign exchange transact ions for the UN. T + 5 T = Termination or expiration of contract. rocurement isposition Codes = estroy

13 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - Treasury Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes TRE 110 ayment Orders C + 1 ayment vouchers to banks for daily transactions and MO's ital 2 TRE 111 Remittance dvices Records documenting disbursements made by Treasury TRE 112 Remittance Requests C + 1 Specific instructions received from UN offices with respect to remitta nce of funds in various bank accounts, including account numbers, b ank numbers, etc. TRE 113 UN Operational Rates Records detailing the establishment of UN operational rates of exch ange. TRE 114 oid Memos C + 7 Memos documenting voiding or reversal of specific banking transacti ons. isposition Codes = estroy

14 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - rogrammme lanning and Budget ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition Schedule Series Name Retention isposition Notes ital B 101 Board of uditiors Management Letters and Responses T + 1 T = ll issues raised in audit addressed and settled. 1 B 102 Budget and rogram lanning Work Standards S Internal work standards to be used by the staff of the rogramme l anning an Budget ivision. B 103 Budget Monitoring and rojection Reports B x3 Retain for 3 biennia. Reports produced from budget statistics and expenditure data showi ng actual vs budgeted expenditures and projected expenditures. B 104 Budget Office Working Files Working papers used in the preparation of biennial and interim budg ets including department, office, division budget sumissions, informa tion, calculations, correspondence and reports related to the submis sions. B + 1 estroy after settlement of all budget issues. B 105 Budget olicy & recedent Files Memos, correspondence and documentating decisions about budget policy and the basis for exceptions granted to general budget standa rds and guidelines. B 106 Budget reparation Standards and Guidelines S + 2 Guidelines and instructions for the preparation of budgets which are distributed to each operating unit. B 107 Budget Statistics and Trending Information T T = while useful ata contained in Budget Information System, statistical reports gen erated from IMIS or other resouces used to do budget projections an d trending. B 108 Budget Submission ackages (Fasicles) Final budget packages submitted to deliberating bodies (CBQ, F ifth Committee, Committee for rogramme Coordination) which revie w and approve budget. T + 5 T = Budget approved/final budget published. B 109 rogram Budget Implication Reports (BI) [(Originals] B x 3 Retain for three biennia isposition Codes = estroy

15 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - rogrammme lanning and Budget ivision Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes Reports detailing the expected results of specific budget decisions a nd actions ital 2 B 110 ublished Budgets and Budget Reports - Originals Final budgets and reports published as official UN documents. T T = Retain until final report is published, then destroy. Retain final published report as needed for reference purposes. UN Library B 111 Special Subject Budget Requests Requests for funding of special programs or initiatives outside of reg ular biennial budget process. T T = Budget issue resolved or program/initiative funded. B 112 Staffing Tables S Tables which keep track of headcount for each department, unit, fun ction. B 113 Standard Salary Costs S ata on Standard Salary costs to be used as the basis for calculatin g budgets. B 114 Trust Fund Budget Files Reports, data, correspondence, etc., concerning budgeting for trust f unds. T + 10 T = Trust fund closed out; all contributions and expenditured reconciled and final audit completed. isposition Codes = estroy

16 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - eacekeeping Financing Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes FIN 101 Claims Files - Costs & Services The records dealing with the submission, investigation and rejection/ reimbursement of claims for military contingent S/FU payments fr om contributor countries and third parties regarding costs incurred a nd services rendered during the peacekeeping missions. T + 3 T = Mission is liquidated or country pulls out of mission. ll claims settled/rejected and payment made by ccounts ayable ital OB ccounts ivision/f 1 FIN 102 Contributor Country greements The records, including Memoranda of Understanding, and other doc umentation dealing with the agreements between the United Nations and contributor countries concerning participation in a peacekeeping mission. Memoranda of Understanding (MOU) are negotiated agree ments between the UN and the Contributing Country. T + 2 T = Mission is liquidated or country pulls out of mission. FS FIN 103 Field Financial olicy evelopment and Montoring Files C + 10 FS Records dealing with monitoring the financial administration of field missions to ensure compliance with the policies of the Controller at HQ; developing policies and procedures for those activities; compilin g statistics; and maintaining reports on Losses of ssets. FIN 104 eacekeeping Mission dministrative and Logistical Fiels File pertaining to the administrative and logistical activities of peacek eeping missions. FIN 105 eacekeeping Mission Budget Files Records dealing with planning the substantive and administrative act ivities of a peacekeeping mission; proposing budgetary resources for those activities; budget preparation instructions; tracking allotments and expenditure; performance indicators; medium-term planning; au dits and audit responses; accomplishment, activity and workload rep orts submitted to higher levels. FIN 106 eacekeeping Mission arliamentary File Files containing workpapers and correspondence with respect to the drafting of official documents for presentation to the CBQ, Fifth C ommittee, General ssembly and Security Council. FIN 107 Trust Fund dministration & Finance Files Files pertaining to the administration of trust funds and the program T + 5 T = Mission is liquidated or country pulls out of mission. isposition Codes = estroy

17 RFT Records Retention Schedule UNITE NTIONS OB Office of rogramme lanning, Budget and ccounts - eacekeeping Financing Records with at Retention of less than 3 years should be retained in offices and may not be sent to storage. The Retention period shown below includes the period during which records may be stored off-site at RMS before final disposition. Schedule Series Name Retention isposition Notes mittic uses of the fund's assets including allotment advices, cash rec eiptes, interoffice and journal files, expenditure reports, financial stat ements and current transactions and correspondence ital 2 isposition Codes = estroy