03 – FINANCIAL RESOURCES / BUDGETS

03.06

Budgets  

Records relating to the planning, control and follow-up of the budgets of the institution and its various components (operating funds, investment funds, research funds, special funds, trust funds), to the management of budget frameworks, budget rules, budget estimates and submissions, to recurrent budget plans, approved budgets and plans for consolidating or balancing budgets, etc.

Copy

Unit

Active

Semi-active

Inactive

primary [ a ]

unit responsible

X¹

5 years

R²

secondary [ a ]

other units concerned

2 years

D

N o t e s :                                                                                                            ( D = Destruction R = Retention )

¹ Retention: 2 years (given the volume of records, production of budget reports on microfilm is recommended).
² Archives selection: Retain budget plans, five-year investment plans, official versions of approved budgets, global statements of expenditures at fiscal year-end and detailed budget statements (if there are cumulative reports, only the last statement of the fiscal year should be retained).
Destruction of budget preparation and follow-up support documents: Development documents, estimates, budget calculations, submissions and modifications, summary budget reports, periodic budget reports and accounting statements (statements, summary statements of revenue and expenditure, statements of surpluses and deficits, deviation analyses, summaries of transfers and additional budgets, reports on capital expenditures), etc.

[   ] = medium --->a = paper b = microfilm c = electronic  d = audio-visual e = other

PREVIOUS SCHEDULE | NEXT SCHEDULE

Updated: 14/3/02