general disposal authority for financial and accounting records

State Records Office of Western Australia

General Disposal Authority for

Financial and Accounting Records

RD 2005010 Published by the State Records Commission, 2006

GENERAL DISPOSAL AUTHORITY FOR FINANCIAL AND ACCOUNTING RECORDS

State Records Office of Western Australia - RD 2005010

© Copyright is reserved by the State Records Commission 2006. All rights reserved. One copy may be produced of this Authority to be used as a working copy. Otherwise no part of this Authority may be used, stored, reproduced or transmitted in any form or by any means, electronic, mechanised, photocopying, recording or otherwise, except under the terms of a licence authorised by the State Records Commission of Western Australia. An electronic version may also be purchased from the State Records Office of Western Australia under a licence agreement with the State Records Commission of Western Australia.



CONTENTS INTRODUCTION............................................................................................................................................................................................i 1 Background .........................................................................................................................................................................................i 1.2 Acknowledgements............................................................................................................................................................................ ii 2 Legislative, Regulatory and Policy Requirements ............................................................................................................................. ii 2.1 Electronic Transactions and Electronic Records .............................................................................................................................. iii 2.2 Evidence ............................................................................................................................................................................................v 2.3 Freedom of Information (FOI) ........................................................................................................................................................... vi 2.4 Investigations and Inquiries .............................................................................................................................................................. vi 2.5 Western Australian Government Publications ................................................................................................................................. vii 3 Amalgamations of State Organizations............................................................................................................................................ vii USE OF THE AUTHORITY........................................................................................................................................................................ viii 4 Scope and Arrangement of the General Disposal Authority ........................................................................................................... viii 4.1 Amendments to the General Disposal Authority............................................................................................................................... ix 4.2 Overlap with other General Disposal Authorities.............................................................................................................................. ix 4.3 Replacement of Existing Disposal Coverage ................................................................................................................................... ix 4.4 Financial and Accounting Records Not Covered by this General Disposal Authority ...................................................................... ix 5 Significant Records ............................................................................................................................................................................x 6 Policies and Procedures.................................................................................................................................................................... xi 7 Duplicates or Copies of State Records ............................................................................................................................................. xi 8 Ephemeral Records........................................................................................................................................................................... xi 9 Photographs and Audiovisual Records............................................................................................................................................. xi RETENTION AND DISPOSAL OF STATE RECORDS ............................................................................................................................. xii 10 Disposal of State Records................................................................................................................................................................ xii 11 Retaining State Records for Longer Periods .................................................................................................................................. xiii 12 Files Containing State Records with Differing Retention Periods or with Mixed Dispositions........................................................ xiii



13 Responsibility for Destruction of State Records.............................................................................................................................. xiv 14 Transfer of State Archives............................................................................................................................................................... xiv 14.1 Hard Copy Records ........................................................................................................................................................................ xiv 14.2 Electronic Records.......................................................................................................................................................................... xiv 14.3 Restricted Access Archives ............................................................................................................................................................. xv 15 Recommended Methods of Destruction of State Records............................................................................................................... xv 15.1 Hard Copy Records ......................................................................................................................................................................... xv 15.2 Electronic Records........................................................................................................................................................................... xv 15.3 Microform and Tape Records ......................................................................................................................................................... xvi DEFINITIONS OF TERMS USED IN THE AUTHORITY.......................................................................................................................... xvii BIBLIOGRAPHY........................................................................................................................................................................................ xix PART A – EPHEMERAL RECORDS ...........................................................................................................................................................1 1 EPHEMERAL RECORDS.................................................................................................................................................................1 PART B - FINANCIAL AND ACCOUNTING RECORDS.............................................................................................................................3 2 ACQUISITION...................................................................................................................................................................................3 3 ADVANCES.......................................................................................................................................................................................5 4 AGREEMENTS / CONTRACTING-OUT / JOINT VENTURES ........................................................................................................6 5 ALLOCATION ...................................................................................................................................................................................7 6 ASSET MANAGEMENT....................................................................................................................................................................8 7 AUDIT................................................................................................................................................................................................9 8 AUTHORISATION...........................................................................................................................................................................10 9 BANKING AND BANK ACCOUNTS ...............................................................................................................................................11 10 BOOKS OF ACCOUNT...................................................................................................................................................................11 11 BUDGETING...................................................................................................................................................................................12 12 CAPITAL WORKS AND CONSTRUCTION....................................................................................................................................13 13 CHEQUE MANAGEMENT..............................................................................................................................................................14



14 COMPLIANCE ................................................................................................................................................................................15 15 CORPORATE CREDIT CARDS .....................................................................................................................................................15 16 CREDITORS ...................................................................................................................................................................................16 17 DEBTORS.......................................................................................................................................................................................17 18 DEFICIENCIES AND LOSSES.......................................................................................................................................................18 19 DISPOSAL ......................................................................................................................................................................................19 20 DISTRIBUTION...............................................................................................................................................................................20 21 DONATIONS...................................................................................................................................................................................21 22 EXPENDITURE AND PAYMENTS.................................................................................................................................................22 23 FEES AND CHARGES ...................................................................................................................................................................23 24 FORMS ...........................................................................................................................................................................................23 25 FUNDRAISING ...............................................................................................................................................................................24 26 GRANT FUNDING ..........................................................................................................................................................................24 27 INSURANCE ...................................................................................................................................................................................25 28 PLANNING......................................................................................................................................................................................27 29 POLICY ...........................................................................................................................................................................................28 30 PROCEDURES...............................................................................................................................................................................29 31 RECEIPTS AND REVENUE ...........................................................................................................................................................30 32 REGISTERS....................................................................................................................................................................................31 33 REPORTING...................................................................................................................................................................................33 34 REVIEWING....................................................................................................................................................................................38 35 RISK AUDIT ....................................................................................................................................................................................38 36 SALARIES AND WAGES................................................................................................................................................................39 37 SPONSORSHIP..............................................................................................................................................................................42 38 TAXATION ......................................................................................................................................................................................43 39 TENDERING ...................................................................................................................................................................................44 40 TREASURY MANAGEMENT..........................................................................................................................................................46 INDEX .........................................................................................................................................................................................................47


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INTRODUCTION

1. Background

The State Records Act 2000 provides for the keeping of State records and for related purposes. Under the Act, the State Records Commission of Western Australia is responsible for establishing principles and standards for recordkeeping across government and for approving Recordkeeping Plans. The State Records Office of Western Australia is, amongst other things, to advise government organizations on recordkeeping and on the preparation and compliance with Recordkeeping Plans. This General Disposal Authority for Financial and Accounting Records (this GDA) is one of several General Disposal Authorities (GDAs) developed for State organizations by the State Records Office. GDAs are continuing authorities for the disposal of records documenting State organizations’ routine internal operations. They cover records common to most State organizations, thereby providing consistent disposal decisions throughout the State Government and eliminating the necessity for each organization to prepare an authority for those records. The policy in force at present for the management of financial and accounting records is stipulated in Treasurer’s Instruction 804. This Instruction specifies that “[a]ccounting records must be retained to provide an adequate audit/management trail of financial transactions to facilitate auditing by both internal audit and the Office of the Auditor General and to act as prima facie evidence in a court of law in the event of a legal dispute arising”. The Instruction also specifies that financial and accounting records are to be retained and disposed of in accordance with “policies and standards issued by the State Records Office”, of which this GDA forms a part. This GDA (RD 2005010), having been approved by the State Records Commission on the recommendation of the State Records Advisory Committee, is the official and continuing authority for the disposal of financial and accounting records common to most State organizations within Western Australia. This GDA supersedes the first edition of the General Disposal Authority for Financial and Accounting Records (RD 1995061) which was approved in 1996.


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1.2 Acknowledgements

The State Records Commission and the State Records Office would like to extend their appreciation and thanks to members of the State Records Advisory Committee and representatives from:

• Central TAFE; • Department of Conservation and Land Management; • Department of Consumer and Employment Protection; • Department of Culture and the Arts; • Department of Housing and Works; • Department of Treasury and Finance; and • Western Australian Treasury Corporation

for their valuable comments and contributions to the formulation of this GDA.

2. Legislative, Regulatory and Policy Requirements

State organizations create, receive and maintain a variety of financial and accounting records to fulfil statutory, business and accountability requirements. The retention and disposal of these records falls primarily under the provisions of the State Records Act 2000. The Financial Administration and Audit Act 1985 (in particular, Treasurer’s Instruction 804), the Criminal Code Act 1913 and the Public Sector Management Act 1994 also refer to the disposal of such records. Treasurer’s Instruction 804 states that ”Accountable Officers and Authorities should … be aware of any other law or duty relevant to their accounting records which places additional requirements regarding retention periods prior to approving the destruction of their accounting records.”

Under the State Records Act 2000, every State organization must have a Recordkeeping Plan (RKP) approved by the State Records Commission (SRC). The organization and its employees must comply with the RKP. A Retention and Disposal Schedule (R&D) is the retention and disposal component of the RKP. It must set out which of the organization’s State records are State archives and the retention periods for those records that are not State archives. State organizations must retain their non-archival State records for the designated minimum retention period before they may be destroyed.


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In accordance with SRC Standard 3 – Appraisal of Records, organizations are to retain and dispose of records covered by the General Disposal Authorities in accordance with those GDAs. Therefore, disposal of “financial and accounting” State records in accordance with this GDA conforms with this requirement. An organization’s R&D is to cover all other records of the organization not covered by the GDAs. The R&D may include reference to the GDAs where applicable.

2.1 Electronic Transactions and Electronic Records

The Electronic Transactions Act 2003 is an Act that, among other things, facilitates electronic transactions. The Act provides for the validity of transactions that have taken place wholly or partly by electronic communication. That is, if there is a legal requirement to give information in writing, provide a signature, produce a document, or record information, then on fulfilling certain provisions of the Act, those requirements would be taken to have been met if using electronic communications or electronic forms of documents. An electronic record is any record communicated and maintained by means of electronic equipment along with associated metadata (e.g. directory trees, indices, document properties, and software information such as executable files relating to the software and data files necessary in order to run the software program) to give meaning to the record. Electronic records must be appraised in the same way as paper-based records. Electronic records are subject to the provisions of this GDA in the same way as paper files, cards and microforms. Depending on the organization’s information technology framework, information held in electronic form may be kept on-line in the current database form, or in an electronic document management system, or on backup media such as magnetic tapes or disks. If there is no facility in place (such as an electronic document management system) to manage information held in electronic form, then electronic records are to be managed as hard copy records (i.e. printed out as necessary) and attached to appropriate files. With the fragility of the media (magnetic tape, disks, optical disks etc) on which electronic records are stored, and the frequent introduction of new hardware and software, special care must be taken to ensure the preservation of the electronic records for as long as they are required. Organizations are responsible for ensuring that electronic records are accessible for the full retention period and for managing the migration process to new hardware and software platforms whenever these are upgraded.


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If electronic records have archival value, individual organizations are responsible for maintaining these records so that they will be accessible for all time. For further information please see the State Records Office’s Policies and Standards Manual, in particular, Public Records Policy 8: Policy for the ongoing management of electronic records designated as having archival value.

2.1.1 Databases

Many State organizations will create and manage databases for functional or administrative purposes. Generally such databases, particularly those employed for administrative purposes (including those used for financial management or accounting purposes), will be maintained with the intention of holding current data, with historical data being amended, overwritten or deleted. If there is a business or evidential requirement for historical data to be retained within databases maintained for financial management or accounting purposes, then this data must be retained for as long as it is required in accordance with this GDA. The data may either be retained in the database, or (if required for reasons of system or storage efficiency) in an alternative format, such as hard copy, magnetic storage, or optical storage.

State organizations are to ensure that processes are in place (such as agency policies and procedures) to ensure data integrity and to regulate the retention and disposal of data in databases in accordance with the subject or transaction to which the data relates. Databases created and managed for core business or functional activities are to be included in the appropriate sections in the organization’s functional Retention and Disposal Schedule.

2.1.2 Web Sites (Internet and Intranet)

Many State organizations create and maintain web sites (Internet or Intranet sites), which can contain informational and/or transactional web pages, concerning financial management or accounting (e.g. financial policies, accounting forms, and financial transactions). Organizations are to identify the components of web sites and ensure that processes are in place to capture and maintain relevant records and associated metadata for as long as they are required, as well as providing adequate audit trails.


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Various methods may be employed in accordance with the type of records, in capturing and preserving web-based resources and records of web-based activity. These include, but are not limited to:

• “snapshot” pictures taken at regular intervals; • copying the web site with each significant change; • keeping copies of web pages that are new or have been changed; and • maintaining a log of changes to the web site.

Premier’s Circular 2002/14,”Website Standards”, requires that:

“…Western Australians have equal access to online services and information. This means ensuring that online information is available to all people, regardless of disability, bandwidth, location, reduced mobility, age or language barriers. Specifically Western Australian Government web sites should aim to comply with the eleven criteria set out under the Background section of this Circular.”

A set of Guidelines for State Government Web Sites, available from http://www.egov.dpc.wa.gov.au/, has been designed to provide information and to assist agencies to act in accordance with the eleven principles in the Circular. The Guidelines for the Management of Web Information, also available from this web site, provide further information about the practical issues associated with managing web based information.

2.1.3 Migration State organizations that maintain electronic records are responsible for ensuring that these records are preserved and made accessible for the duration of their full retention period, and for managing the migration process to new hardware and software platforms, whenever these are upgraded.

The migration process must be executed in accordance with Public Records Policy No. 8 - Policy for the ongoing management of electronic records designated as having archival value (contained in the State Records Office’s Policies and Standards Manual).

2.2 Evidence

Amendments to the Evidence Act 1906 contained in Part 2 of the Acts Amendment (Evidence) Act 2000 commenced on 3 January 2001. Section 73A of the Evidence Act 1906 modifies the best evidence rule regarding the admissibility in a court of reproductions of documents.


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Section 73A(1) states that:

“A document that accurately reproduces the contents of another document is admissible in evidence before a court in the same circumstances, and for the same purposes, as that other document, whether or not that other document exists.”

In determining whether a particular document accurately reproduces the contents of another, a court is not bound by the rules of evidence and may employ measures provided in Sections 73A(2)(a)–(d) of the Evidence Act. It is an organization’s responsibility in terms of its risk management analysis to decide whether to create, retain and rely on a reproduction, in whatever format, of an original record. Organizations which employ imaging or microform technologies to create and manage reproductions of original records and subsequently wish to destroy the originals before the end of the designated minimum retention period as stated in this GDA, will need to obtain approval from the State Records Commission, via the State Records Office.

2.3 Freedom of Information (FOI)

The Freedom of Information Act 1992 prescribes rights and procedures for access to documents held by Government organizations. If a request for access under the Act has been lodged, all records relevant to the request must be identified and preserved until action on the request and on any subsequent reviews by the Information Commissioner or the Supreme Court are completed. This applies regardless of whether the records in question are due for destruction. FOI requests that are identified as State archives must contain copies of the records that were the subject of the requests.

2.4 Investigations and Inquiries

If an Investigation or Inquiry is in progress (or likely or imminent), all records relevant to the Investigation or Inquiry must be identified and preserved until the action and subsequent actions are completed.


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2.5 Western Australian Government Publications Premier’s Circular No. 2003/17, “Requirements for Western Australian Government Publications and Library Collections”

requires that: “Copies of all publications produced by public sector agencies and statutory authorities are to be deposited with the State Library of Western Australia (previously the Library and Information Service of Western Australia) and the National Library of Australia.”

Four (4) copies should be sent to the State Library and one (1) copy sent to the National Library. In accordance with this Circular, where a publication is in electronic format only, agencies are to send four printed copies to the State Library in spiral, thermal or other appropriate binding.

3. Amalgamations of State Organizations In the event of two or more State organizations being amalgamated, it is vital that the organizations’ records be maintained as evidence of their existence and accountable practices. To enable ease of access as well as maintain the integrity of those records, records of the subsumed organization or organizations (where the original organization will cease to exist) should be transferred into the custody of the new agency. The original series of records must be retained so that no alterations can be made, and should be retained as distinct from the records that document the current ongoing activities of the new agency. Please refer to Public Records Policy 6: Records management standards for public records in the amalgamation of agencies, in the State Records Office’s Policies and Standards Manual, for further information.


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USE OF THE AUTHORITY

4. Scope and Arrangement of the General Disposal Authority

This GDA applies to financial and accounting records in all formats (including those records created using financial management or accounting software packages) that are created or received by Western Australian State government organizations. The GDA has been divided into two parts: Part A covers Ephemeral records. Part B covers categories of records relating to financial and accounting transactions. Part B is divided into categories, or classes, of records relating to specific financial and accounting transactions and activities. Keywords have been specifically avoided to ensure that the GDA focuses on the business activity and therefore has the broadest possible applicability across State government. This GDA supersedes the first edition of the General Disposal Authority for Financial and Accounting Records (RD 1995061), as well as previously approved individual Retention and Disposal Schedules of organizations where the same types of records have been described. While specific Treasurer’s Instructions and Treasury Forms have been identified in the body of this GDA for reference purposes, the primary focus is on the financial activities and transactions which occur within State government organizations. Please refer to the Index for references to specific Treasurer’s Instructions (TIs) and Treasury Forms. Throughout this GDA there are several references to Treasurer’s Instructions that have been rescinded and Treasury Forms that are no longer in current use. However, records relating to these Treasurer’s Instructions and Treasury Forms may still exist within organizations. Therefore, they have been included in this GDA . This GDA is not applicable to the financial and accounting activities established by certain government organizations as a whole-of-government activity (such as the Department of Treasury and Finance). Such records should be sentenced according to an organization’s functional Retention and Disposal Schedule.


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4.1 Amendments to the General Disposal Authority

This GDA is a dynamic document. The editors understand and appreciate that issues may arise when the Authority is applied and welcome constructive criticism and comment from users. Where there is general agreement that changes should be made to the GDA, these will be submitted to the State Records Commission, via the State Records Office, as amendments and, after approval, will be made available to all State organizations.

4.2 Overlap with other General Disposal Authorities There are two other GDAs produced by the State Records Office for use by State government organizations that may contain disposal instructions for records of a financial nature:

• the General Disposal Authority for Human Resource Management Records (GDAHR), and • the General Disposal Authority for Administrative Records (GDAA).

The scope of these GDAs may overlap in certain areas where records might be of an administrative or human resources management nature as well as a financial or accounting nature.

4.3 Replacement of Existing Disposal Coverage

This GDA supersedes the previous edition of the GDA (RD 1995061) and retention and disposal decisions for financial and accounting records covered in previously approved individual organizations’ R&D Schedules. Please contact the State Records Office for advice or clarification as necessary.

4.4 Financial and Accounting Records Not Covered by this General Disposal Authority

Where a State organization holds individual series or types of records related to financial and accounting matters that are not covered by this GDA, the organization must make a separate submission to the State Records Commission, in consultation with the State Records Office, for the legal disposal of those records.


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5. Significant Records Sometimes, the term “significant” or “major” or “unique” (or similar) is used in the description of record categories, usually to separate State archives from records that may be destroyed.

For example, significant records may be considered to be those that:

• affect the whole-of-government or portfolio function; or • concern or affect Corporate Executive activity; or • concern major liabilities or obligations of the organization and/or the State; or • relate to the development of legislation, regulations, or policy; or • otherwise (significantly) impact or affect the organization’s functions or structure e.g. proposed changes to organizational

functions; or • were precedent setting; or • involved substantial public debate or controversy; or • generated wide community interest; or • caused major changes to organization policy; or • involved items or property considered to have cultural heritage significance.

These significant records are regarded as having archival value. Further, the value of records may change over time. In assessing records that have reached their minimum retention period and are due for destruction, officers should consider those that may have potential business or historical value, for possible further retention or archiving. Records that appear to be of interest as archival records should be referred to the State Records Office for review and evaluation. All financial and accounting records described in this GDA created before 1920 should be referred to the State Records Office for further appraisal before any disposal action. State records should be appraised for their ongoing value in accordance with SRC Standard 3 – Appraisal of records.


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6. Policies and Procedures Records of policies developed by the organization for internal use are to be retained permanently as archives. It is essential that all records relating to internal policy, including the background to their development, are separate and identifiable from other administrative and functional records. This will ensure such records are discrete and available for archival retention, not interwoven with operational issues, which might be of short-term value.

7. Duplicates or Copies of State Records Duplicates or copies of records are defined as exact copies of original records, that is, where no annotations have been made and where the original record forms part of the organization’s recordkeeping system. Such records may be destroyed once the originals have been captured into the recordkeeping system and when they are no longer needed for reference purposes.

8. Ephemeral Records Ephemeral records are defined as those which have no continuing value to the organization and generally are only needed for a few hours or a few days. They may not need to be placed within the official recordkeeping system.

Please see Part A in this GDA for the retention and disposal of ephemeral records.

9. Photographs and Audiovisual Records

Audiovisual records (including photographs, videotapes, films, and audio tapes) are to be treated in the same manner as any other record format, and are to be sentenced in accordance with the subject matter to which they relate.

The content of audiovisual material must be identifiable. For example, people, places, events and dates depicted in photographs must be identified as far as possible. NB: Please contact the State Records Office for advice if identification is not possible.


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The sentencing of audiovisual records must be considered in relation to: • Their subject matter; and • Documentary material that relates to their creation and use.

A photograph, cassette tape or other audiovisual record should be viewed as part of a larger set of records, that is, those records that document why it was taken and how it was used. Disposition of audiovisual material must be consistent with these records.

Organizations should note that correct handling and care of audiovisual materials is necessary to preserve them for as long as they are required. Organizations may contact the State Records Office for advice on protecting and handling the various formats.

RETENTION AND DISPOSAL OF STATE RECORDS

10. Disposal of State Records Case by case authorization by the State Records Office for the destruction of financial or accounting records in accordance with this GDA is not necessary. The Authority sets the minimum periods for the retention of financial and accounting records. Organizations must not destroy or otherwise dispose of State records earlier than indicated in the Authority without prior approval of the State Records Commission. Final disposition of a State record may take one of two forms:

Archive (denoted A) – is a record or record series identified as having archival value that is to be retained permanently.

Destroy (denoted D) – is a record or record series identified as having temporary value and which may be destroyed by a recommended method at the end of the minimum retention period. Please see section 15 in this Introduction for recommended methods of destruction.


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Secondary storage may be used for temporary records requiring long-term storage prior to destruction. Microfilming, transfer to optical media or other forms of copying may also be considered. It is the organization’s responsibility to ensure that the information on these records is accessible for as long as required.

11. Retaining State Records for Longer Periods State organizations may wish to retain records for longer than the stated minimum retention periods set out in this GDA, either for administrative convenience or to provide a particular service to their clientele. Sections 32(1) and 32(2) of the State Records Act 2000 state that State organizations must transfer their archives to the State archives collection when or before the archives become 25 years old, unless otherwise specified in their approved Recordkeeping Plan. Organizations must inform the State Records Office of their intention to retain custody of archival records for longer than the period stated in this GDA. Temporary records may be retained for longer periods without reference to the State Records Office. We suggest that if such decisions are taken, the organization documents the reasons why the increased retention periods were adopted.

12. Files Containing State Records with Differing Retention Periods or with Mixed Dispositions Where files contain State records with differing retention periods, the complete file must be retained for the longest retention period stated in this GDA in order to comply with statutory requirements. For example, a file containing successful applications and unsuccessful applications for grant funding (with retention periods of six and two years respectively) must be retained for six years. Where files contain both temporary and some archival value State records, the complete file must be archived. NB: In both cases, individual pages/documents must NOT be culled (removed) from files.


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13. Responsibility for Destruction of State Records

It is the responsibility of the principal officer of a State organization to ensure that State records are not destroyed except in accordance with this GDA or other disposal authorities approved by the State Records Commission. Officers undertaking disposal are to refer lists of records for destruction to the organization’s Chief Executive Officer, Corporate Executive, or an authorised senior officer (e.g. Chief Financial Officer) for review and authorisation of destruction. A record of destroyed records and certificates of destruction must be retained. Records should be reviewed periodically for potential historical interest and referral to the State Records Office. See also section 5 of this Introduction, “Significant Records”.

14. Transfer of State Archives 14.1 Hard Copy Records

Organizations are required to transfer their archival records to the State archives collection (the State Records Office) when those archives become 25 years old. However, they may be transferred before this time. Organizations, with approval of the State Records Commission, may retain custody of archives beyond 25 years. See SRC Standard 5 – Compulsory Transfer of Archives. At this time, only hard copy archives may be transferred to the State archives collection.

14.2 Electronic Records

Electronic archives must be retained by the organization in accordance with Public Records Policy: 8 – Policy for the ongoing management of electronic records designated as having archival value, until the State Records Office advises otherwise.


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14.3 Restricted Access Archives

Organizations may consider applying restricted access to provisions to archival records if they contain sensitive information. The Recordkeeping Plan of an organization is to identify any archives that will be restricted access archives and the ages at which they will cease to be restricted access archives. See SRC Standard 4 – Restricted Access Archives for further information.

15. Recommended Methods of Destruction of State Records

The destruction of State records must be done completely so that no information is retrievable.

15.1 Hard Copy Records

Hard copy (paper) State records should be destroyed by shredding, pulping or trommelling. Burning is not a recommended method of destruction Burning should only be considered if there are no other destruction facilities available to the organization (such as in country areas). Records should only be burned in accordance with appropriate environmental guidelines and local burning restrictions, and organizations should employ appropriate processes (e.g. use of incinerators) to ensure that records are completely destroyed. Burying of State records is not an acceptable method of destruction.

15.2 Electronic Records

Electronic records should be destroyed either by physical destruction of the storage medium (e.g. cutting, smashing, or pulverising) or by such methods as digital file shredding. Destruction methods must ensure that information is unrecoverable. Rewriting, degaussing and reformatting can be used to scramble data which makes recovery more difficult, but organizations must be aware that data can still be retrieved after applying these methods. The use of the “delete” function in software packages is not sufficient to destroy electronic records stored on media such as floppy disks, hard disks and rewritable optical disks, as the information may still be recovered.


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15.3 Microform and Tape Records

If records are stored on microform or tape (audio or video), the storage medium should be physically destroyed, or the information overwritten, so that no information is retrievable. Shredding, cutting or chemical recycling are appropriate methods of destroying such records.


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DEFINITIONS OF TERMS USED IN THE AUTHORITY

Disposal Action The third column in this GDA, which specifies the disposition of the State record. The final disposition is assigned according to whether or not the record is of archival value. The final disposition will be either Archive (A) or Destroy (D):

A (Archive) - A record or record series that has been identified as having archival (permanent) value. D (Destroy) - A record or record series that has been identified as having temporary value.

Disposition The final decision which determines whether records will be archived or destroyed. Functional Retention and Disposal Schedule An organization-specific disposal authority addressing the disposal of records series that document the organization’s core functions. A Retention and Disposal Schedule lists the records series created or maintained by an organization, describing the current records series, the retention period and disposal action for each series. Last Action see Recommended Custody Metadata “Data about data”, or a description of information or documents which may contain data about their form and content. When used in the context of electronic records it includes the structure that supports the electronic record, e.g. directory tree or index and software information, such as appropriate executable files relating to the software, and data files necessary in order to run the software program. Recommended Custody The fourth column in this GDA, which specifies the retention period for which records are to be retained and the action or trigger that begins the retention period.


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Disposal triggers include “after last action”, which refers to the last date that a matter was noted on the record. This date is used to establish a date for closing the record and effecting the disposal action. Other disposal triggers include “after successful audit” (see “Successful Audit” in these Definitions), “when superseded”, and “after expiry of contract”. Significant Record see “Significant Records” in the Introduction, section 5. State Record Any record of information however recorded which has been created, received or kept by a State organization or a State organization employee in the course of the employee’s work for the organization. State Organization A government organization, as described in Schedules 1 and 3 of the State Records Act 2000, or a parliamentary department. Successful Audit Successful completion of the audit for the financial year to which the records in question apply. Superseded A superseded record is one that is replaced by the production of a new version or amendment. Treasurer’s Instructions (TIs) Instructions issued by the Treasurer under section 58 of the Financial Administration and Audit Act 1985, with respect to financial administration. TIs specify principles, practices and procedures to be observed in the establishment and keeping of accounts.


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BIBLIOGRAPHY State Records Commission of Western Australia. (2002) SRC Standard 3: Appraisal of Records. Perth: State Records Commission of WA. State Records Commission of Western Australia. (2002) SRC Standard 4: Restricted Access Archives. Perth: State Records Commission of WA. State Records Commission of Western Australia. (2002) SRC Standard 5: Compulsory Transfer of Archives. Perth: State Records Commission of WA. State Records Office of Western Australia. (2003) General Disposal Authority for Administrative Records. Perth: State Records Commission of WA. State Records Office of Western Australia. (1996) General Disposal Authority for Financial and Accounting Records. Perth: Library Board of Western Australia. State Records Office of Western Australia. (1999) General Disposal Authority for Human Resource Management Records. Perth: Library Board of Western Australia. State Records Office of Western Australia. (1999) Policies and Standards Manual: Records Management. Perth: Library Board of Western Australia.


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1

Ref. No. Description of Records Disposal Action

A = Archive D = Destroy

Recommended Custody

PART A EPHEMERAL RECORDS

1 EPHEMERAL RECORDS Ephemeral records have no continuing value to the organization and generally are only needed for a few hours or a few days. They may not need to be placed within the official recordkeeping system (e.g. brochures, fliers not produced by the organization).

1.1 Duplicate (or extract) copies of records, documents, circulars, forms, etc. where no annotations have been made

D When reference ceases

1.2 Information material produced by other organizations (e.g. price lists, catalogues, advertising material, brochures)


1.3 Reference sets of manuals, directories, addresses and contact lists


1.4 Unsolicited letters or promotional material offering goods or services to the organization


1.5 Messages including voice mail, e-mail, telephone messages, post-it or sticky notes when the message does not relate to the business functions of the organization NB: Messages which do relate to the business functions of the organization must be transcribed or printed, and placed on the appropriate subject file. Once the message has been attached to file, the original message may be destroyed.




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Recommended Custody

1.6 Rough drafts of reports, or correspondence, routine or rough calculations not circulated to other staff for comment / input, or of which a final draft has been produced and placed on the appropriate subject file NB: Versions of drafts which contain significant changes to content must be placed on the appropriate subject file, e.g. internal policy.


1.7 Transitory messages giving minor instructions and of a routine instructional nature that are used to further some activity in either a paper-based or electronic format (e.g. corrections, requesting file creation or retrieval, filing a letter, formatting documents)


1.8 Letters or cards of appreciation, sympathy or greetings with no enduring value


1.9 Working papers, background notes and reference materials used to prepare or complete other documents (where these documents have been placed on the appropriate subject file) NB: Working papers and background notes relating to the development of internal policy or high level strategic issues must be placed on the appropriate subject file. See also POLICY, section 28. Organizations must be mindful of the content of working papers and retain them as part of a subject file if deemed necessary.


1.10 Computer records (e.g. test data, data input forms) See TECHNOLOGY AND TELECOMMUNICATIONS in the General Disposal Authority for Administrative Records for computer logs.




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Recommended Custody

1.11 Fax transmission reports


PART B FINANCIAL AND ACCOUNTING RECORDS

2 ACQUISITION

The processes associated with acquiring equipment, stores, fleet vehicles, property or other goods or services through means such as purchase, hire, leasing, and requisition. Use DISPOSAL for the disposal of organization assets. See also FLEET MANAGEMENT for other records specifically relating to the management of fleet vehicles. Use REGISTERS for asset registers. Use TENDERING for records relating to tenders. Refer to the General Disposal Authority for Administrative Records for administrative records relating to acquisition.

2.1

Acquisitions – significant Financial records that relate to the acquisition, such as requisitions, purchase order forms, quotes and orders. Significant acquisitions include those that: • were precedent setting;

A 5 years after last action



4



Recommended Custody

• involved substantial public debate or controversy; • generated wide community interest; • caused major changes to organization policy; • involved places, structures, items or property considered to have cultural or

heritage significance; • involved specialized buildings; • involved buildings or property where contaminated substances were present;

or • involved controversial purchases of buildings or land.

2.2

Acquisitions and services obtained – other than those in section 2.1 Financial records that relate to the acquisition, such as requisitions, purchase order forms, quotes and orders. Other acquisitions and services may include: • buildings (general office accommodation and staff housing); • vehicles; • equipment and stores; • library and reference materials; and • technology and telecommunications systems, software and hardware,

including software development, licences and upgrades.

D 6 years after successful audit

2.3

Acquisitions by lease - management and/or renewal of ongoing leases

D 7 years after expiry of lease

2.4

Acquisitions schedules

D 5 years after last action

2.5

Receipt and delivery of goods records (e.g. delivery instructions, packing slips)


2.6 Arrangements (use of assets, including parking) – including registers D 3 years after last action



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Recommended Custody

2.7

Stores and materials - allocation and usage (e.g. bookings logs)


2.8 Quotes for goods or services – where no purchase is made

D 1 year after last action

3 ADVANCES Money given or lent for a project or activity before its commencement or completion.

3.1

Treasurer’s Advance Account - cash advances and sub-advances (TI 307), including: • applications; • authorisations; • certificates of disposition of funds; • refunds; • Requisition for Advance (Treasury Form 8); and • approval to open bank accounts to hold advances


3.2

Petty cash (imprest) advances and stamp account records, including: • petty cash books / sheets and receipts; • correspondence regarding handovers / takeovers; • balances and statements; • records of internal checking by internal checking officers or audit


3.3

Supplementary funding – requisitions for supplementary funding, e.g. Requisition for Excess on Vote (Treasury Form 11) and Requisition for New Vote (Treasury Form 12)




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Recommended Custody

4 AGREEMENTS / CONTRACTING-OUT / JOINT VENTURES The establishment and management of ALL binding arrangements including: • agreements (including service agreements); • contracts under seal, deed or special contracts; • joint ventures; and • Memoranda of Understanding (MOUs) established for any purpose, including: • the provision of services by external contractors / consultants; • the use of internal or external bureau services; and • the performance of Government projects, programs and services by

outsourced agents. Use TENDERING for records relating to tenders and the tendering process.

Refer to the General Disposal Authority for Human Resource Management Records for employment contracts.

4.1 Agreements / Contracts / Joint Ventures - Significant All records relating to the establishment, ongoing management, and finalisation of significant contracts, agreements and joint ventures. Includes entries and records in a Contracts Register. Significant is defined as a contract, agreement or joint venture that: • affects the whole-of-government function; or • affects the transfer of organization or Government responsibilities, or is

A 5 years after expiry of contract



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Recommended Custody

associated with the privatisation of Government functions, or involves Public Private Partnerships, or involves inter-governmental relations; or

• is to do with large-scale government infrastructure projects; or • required Ministerial approval; or • has implications for major liabilities or obligations of the organization and /

or the State; or • sets a contractual precedent for the organization and / or the State; or • was established under controversial circumstances or is concerned with

controversial matters; or • otherwise (significantly) impacts on or changes the organization’s functions

4.2 Agreements / Contracts / Joint Ventures - Under Seal or Deed All records relating to the establishment, management, and finalisation of contracts, agreements and joint ventures, under seal. Includes entries and records in a Contracts Register

D 21 years after expiry of contract, and at end of

defects liability period, if applicable

4.3 Agreements / Contracts / Joint Ventures - Other Records relating to the establishment, management, and finalization of all other contracts, agreements and joint ventures. Includes entries and records in a Contracts Register

D 7 years after expiry of contract

4.4 Contracts Register – where created separately to the contract Retain in accordance with 4.1, 4.2 or 4.3 as

applicable

5 ALLOCATION The process of assigning money to the organization or within the organization’s units.

5.1 Allocation of funds (including Treasury) to the organization in response to D 6 years after the financial



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Recommended Custody

budget requests year in which allocation is made

5.2

Allocation of funds within the organization – including proposals for funding for specific projects


6 ASSET MANAGEMENT The process associated with monitoring and assessing the organization’s assets. Use REGISTERS for asset registers.

6.1

Control and management of assets – reports, including valuation / revaluation and depreciation schedules


6.2

Inventories - lists of the organization’s possessions and assets


6.3

Stocktake - including reconciliations with assets register or similar records


6.4

Transfer of assets within the organization or to another government organization, including Asset Movement Forms (Use DISPOSAL for the transfer of assets outside the government)




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Recommended Custody

7 AUDIT

The examining of accounts and associated records to ensure legislative and regulatory compliance. Audits may be either internal (instigated by the organization) or external (performed by the Auditor General). Refer to the General Disposal Authority for Administrative Records for audits not related to financial matters.

7.1

Audit investigations - Auditor General’s enquiries - resulting in changes to existing organization policy or procedure; or otherwise setting a precedent for the organization (includes reports)

A

5 years after last action

7.2 Audit investigations - Auditor General’s enquiries – other than those in section 7.1 (includes reports)


7.3

Audit reports - internal


7.4

Working papers - internal audits D 6 years after successful audit

7.5

Planning and conduct of audits


7.6

Appointment of auditor/s for internal or external audits D 7 years after expiry of auditor’s contract or

cessation of appointment 7.7

Exemption from internal audit function - approved – applications made under Regulation 24A of the Financial Administration Regulations 1986

D 7 years after expiry of exemption

7.8

Exemption from internal audit function – not approved – applications made under Regulation 24A of the Financial Administration Regulations 1986




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Recommended Custody

8 AUTHORISATION According to TI 107, an accountable officer or authority may authorise other officers to carry out duties which are specified in the Treasurer’s Instructions. Use ADVANCES for authorisations for advances from the Treasurer’s advance account (TI 307).

8.1

Appointment and delegation records, including: • collection agencies (TI 202); • certifying officers (TI 304); • incurring officers (TI 305); and • cheque and Electronic Funds Transfer signatories (TI 310)

D 7 years after delegation superseded or revoked

8.2

Authorised signatories - bank accounts D 7 years after authorisation superseded or revoked

8.3

Authorised signatories - corporate credit card holders (signatories) D 7 years after appointee ceases to be a card holder

8.4

Handing over statements (used by relieving and relieved staff in relation to monetary transactions and forms)


8.5

Authorisations to conduct financial transactions on behalf of clients, such as: • direct debit authorisations; and • credit card authorisations

D 6 months after last action



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Recommended Custody

9 BANKING AND BANK ACCOUNTS

Records relating to banking transactions and the keeping of bank accounts.

9.1

Bank accounts – establishment

D 7 years after account closed

9.2

Bank deposit records, including: • deposit books, slips or butts; • receipts, e.g. Bank Receipt (Treasury Form 17); • lists of cheques lodged for collection; and • amounts banked and amounts recorded on bank abstracts, e.g.

Remittances to Treasury and Finance (Treasury Form 4)


9.3

Bank statement and reconciliation records, including: • statements or certificates of balance; • interest statements; • dividend statements; and • reconciliation statements


10 BOOKS OF ACCOUNT Records that systematically document the financial transactions of the organization (e.g. cash books, ledgers, journals).

10.1

Cash books, or consecutive records of cash receipts and payments from each account / fund




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Recommended Custody

10.2

General or subsidiary journals D 6 years after successful audit

10.3

General or subsidiary ledgers and ledger accounts in any format, produced for the purposes of preparing certified financial statements


10.4

Creditors ledgers and debtors ledgers D 6 years after successful

audit

10.5

Supporting records, e.g. chart of accounts

D When superseded

11 BUDGETING The activities associated with managing an organization’s income and expenditure, usually within a specified period, such as the financial year. Use REPORTING for budget monitoring reports as required by the Department of Treasury and Finance.

11.1

Annual estimates by the organization for Consolidated Funds, to be sent to Minister for approval


11.2

Annual estimates and budgeting documents for organizations who do not have access to the Consolidated Fund, e.g. Government Trading Enterprises or Government Financial Enterprises


11.3

Calculations and costings - regular (e.g. annual or quarterly), forward, draft, revised and additional estimates, and working papers for ongoing budget estimate policy and programs. Includes adjustments due to indexation




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Recommended Custody

12 CAPITAL WORKS AND CONSTRUCTION The management of capital works and construction relating to organizational property. Use ACQUISITION for the acquisition of organizational property. Use DISPOSAL for the disposal of organizational property. Use INSURANCE for insurance policies and claims for property or construction.

12.1

Construction – Major Works Major capital works, construction programs, building projects and renovations (including major fit-outs). Includes maps, plans and survey reports. Major capital works are those which: • were precedent setting; • involved substantial public debate or controversy; • generated wide community interest; • caused major changes to organization policy; • involved places or structures considered to have heritage significance; • involved specialized buildings; or • involved buildings or property where contaminated substances were present.


12.2 Construction – Minor Works D 6 years after successful



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Recommended Custody

Capital works, construction programs, building projects and renovations (including minor fit-outs) other than those in section 12.1

audit

12.3 Title deeds, certificates of title - originals Retained by Department of Land Information

12.4 Title deeds, certificates of title - duplicates Transfer at settlement

13 CHEQUE MANAGEMENT The processes associated with preparing and managing of cheques and money orders by the organization. Use REGISTERS for registers of cheques prepared by the organization.

13.1

Cheques - preparation, including cheque books / butts / counterfoils


13.2

Successful recovery or write off actions for cheques, including: • actions taken regarding stale, lost and cancelled cheques; • return of irregular cheques; and • post-dated cheques records


13.3

Cancelled, dishonoured, stale, or stopped cheques or payments - notices and associated correspondence




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Recommended Custody

14 COMPLIANCE

The organization’s compliance with legislative and regulatory requirements.

14.1

Breaches – serious breaches, serious failures or substantial investigations


14.2

Breaches – minor D 7 years after last action

14.3

Compliance with accountability requirements, such as the Treasurer’s Instructions and Accounting Standards. Includes statements of compliance required within the organization’s annual report under the Financial Administration and Audit Act 1985 and TI 902


15 CORPORATE CREDIT CARDS The management and use of corporate credit cards by the organization. Use AUTHORISATIONS for the appointment of credit card holders / signatories.

15.1

Credit card accounts - establishment or cancellation

D 7 years after account is closed

15.2

Corporate credit cards – usage records, including: • credit card receipts or individual transaction details; • monthly statements; and • payment details


15.3 Exemption from obtaining Corporate Card Services from the D 7 years after expiry of



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Recommended Custody

government’s contracted suppliers (TI 321) – approved applications

exemption

15.4

Exemption from obtaining Corporate Card Services from the government’s contracted suppliers (TI 321) – unapproved applications


15.5

Corporate credit cards – guidelines – externally produced guidelines for use


16 CREDITORS Parties to which the organization owes money. Use BOOKS OF ACCOUNT for creditors ledgers. Use REGISTERS for registers of creditors.

16.1

Invoices received by the organization and records relating to their payment, including: • checking of invoices; • correspondence relating to transactions; • issuing of cheques; and • payments of claims


16.2

Reconciliations, including: • monthly statements / payments due listings; and • sundry creditors listings




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Recommended Custody

17 DEBTORS

Parties that owe money to the organization. Use BOOKS OF ACCOUNT for debtors ledgers. Use REGISTERS for registers of debtors.

17.1

Debtors – management records (used by Finance sections) including: • debtor invoices (organization’s copies); • source documentation used for raising invoices / debit notes; • correspondence relating to transactions; • reconciliations; • sundry debtor accounts; and • Debtor Maintenance Forms or similar records used to create new debtors’

details


17.2

Debtors reference records including: • duplicate copies of debtor invoices retained for reference purposes; • duplicates of source documentation and correspondence; and • duplicate reports and listings




18



Recommended Custody

18 DEFICIENCIES AND LOSSES

Deficiencies and losses of public moneys, other moneys and assets of the organization. Use CHEQUE MANAGEMENT for recovery or write-off actions for cheques. Use REGISTERS for registers of amounts or items written off.

18.1

Cases or claims - significant Cases or claims in respect of public property, equipment, revenue or other debts including: • actual, attempted or suspected fraud, theft, misappropriation or negligence; • write-offs; • irrecoverable revenue, debts and overpayments; and • claims and cases referred to the State Solicitor / Attorney General. Significant cases or claims include those that: • were unusual or precedent setting; • involved substantial public debate; or • caused changes to organization policy or procedure Includes audit trails to original transactions, individual amounts written off, and details of recovery actions taken.


18.2

Cases or claims - other Cases or claims in respect of public property, equipment, revenue or other debts - other than those in 18.1, including: • actual, attempted or suspected fraud, theft, misappropriation or negligence;

D 6 years after successful audit, or 7 years after last action, whichever is later



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Recommended Custody

• write-offs; • irrecoverable revenue, debts and overpayments; and • small claims and cases referred to the State Solicitor / Attorney General. Includes audit trails to original transactions, individual amounts written off, and details of recovery actions taken.

18.3

Reports - losses or deficiencies of accountable forms D 6 years after successful audit, or 7 years after last action, whichever is later

18.4

Lost, deficient or obsolete stores


19 DISPOSAL The disposal of organization property (land or buildings), equipment, stores and vehicles, through such means as sale, auction, trade-in or transfer outside the government. Use ASSET MANAGEMENT for the transfer of assets within the organization or the government. Use REGISTERS for asset registers.

19.1

Disposal – property (land or buildings) – significant Significant disposals of property include those that: • were precedent setting; • involved substantial public debate or controversy; • generated wide community interest;

A 5 years after property disposed of



20



Recommended Custody

• caused major changes to organization policy; • involved places, structures or property considered to have cultural or heritage

significance; • involved specialized buildings; • involved buildings or property where contaminated substances were present;

or • involved controversial purchases of buildings or land.

19.2

Disposal – property (land or buildings) – other than those in section 19.1 D 7 years after property disposed of, or expiry of

relevant lease

19.3

Disposal - vehicles, equipment and stores D 7 years after item disposed of, or expiry of relevant

lease

20 DISTRIBUTION The financial activities involved with disseminating items.

20.1

Distribution – organization publications, including subscriptions




21



Recommended Custody

21 DONATIONS

Monetary donations received, maintained or given by the organization via donations and bequests. Refer to the General Disposal Authority for Administrative Records for the donation of non-monetary items.

21.1

Monetary donations – significant (received by the organization) Donations, bequests, trusts and other moneys received by the organization - records relating to successful applications for, receipt of, and management of moneys. Significant donations include those that: • are precedent setting or unique; or • involve substantial public debate or public interest


21.2

Monetary donations – other (received by the organization) Donations, bequests, trusts and other moneys received by the organization – other than those in section 21.1 Includes all records relating to successful applications for, receipt of, and management of moneys.


21.3

Monetary donations – significant (made by the organization) Donations and other moneys made by the organization. Significant donations made by the organization, i.e. those that: • were precedent setting or unique; or • involved substantial public debate or public interest




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Recommended Custody

21.4

Monetary donations – other (made by the organization) - other than those in section 21.3


21.5

Unsuccessful applications for moneys – requested from or made by the organization


22 EXPENDITURE AND PAYMENTS The process of spending cash funds of the organization. Use CREDITORS for the payment of invoices. Use REGISTERS for Act of Grace Payment registers.

22.1

Payments and supporting documentation - records including: • Payment vouchers, including Cash Payment Voucher (Treasury Form 10)

or other • invoices and other claims for payment; • duplicates of claims (TI 309); • payment by cheque or Electronic Funds Transfer (TI 310); • returned payments (TI 310); • Act of Grace payments (TI 319); • credit notes; and • cash payment vouchers


22.2

Debit batch register D 6 years after successful audit



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Recommended Custody

23 FEES AND CHARGES Fees or charges incurred for the organization’s goods or services.

23.1

Fees and charges – development, management and related correspondence


24 FORMS Finance and accounting documents or forms issued by the Department of Treasury and Finance, or developed by the organization, used to record financial transactions. See the index for specific Treasury Forms not detailed in this section.

24.1

Missing monetary forms - investigations and approvals for non-production


24.2

Monetary forms - cancelled, spoilt, obsolete or surplus and records relating to their management


24.3

Monetary forms - Estimated Quarterly Expenditure (Treasury Form 13) D 6 years after successful audit

24.4

Monetary forms - Governor’s Warrant (Treasury Form 15) D 6 years after successful

audit



24



Recommended Custody

24.5 Forms and templates - development


24.6

Forms and templates - blank monetary forms not used

D When superseded or when reference ceases

25 FUNDRAISING Fundraising activities undertaken by the organization.

25.1

Fundraising – records of funds raised D 6 years after successful audit

25.2

Fundraising – organization and management of fundraising activities


26 GRANT FUNDING Grants or subsidies received or provided by the organization.

26.1

Grants or subsidies – significant (received by the organization) Successful applications for, receipt of, and management of moneys. Significant grants or subsidies include those that: • are precedent setting or unique; or • involve substantial public debate or public interest


26.2

Grants or subsidies – other (received by the organization) Successful applications for, receipt of, and management of moneys - other than those in 26.1




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Recommended Custody

26.3

Grants or subsidies – significant (provided by the organization) Significant grants or subsidies, including applications and allocation of moneys. Significant grants or subsidies include those that: • were precedent setting or unique; or • involved substantial public debate or public interest


26.4 Grants or subsidies – other (provided by the organization) Grants or subsidies provided by the organization, including applications and allocation of moneys - other than those in 26.3


26.5

Unsuccessful applications for grants or subsidies received or made by the organization


27 INSURANCE Policies taken out by the organization to cover loss or damage to property or assets, or loss, damage or injury to members of the public. Refer to the General Disposal Authority for Human Resource Management Records for insurance claims relating to employees.

27.1 Claims - significant, including claims which: • set a precedent; • relate to controversial matters; • have wide community interest, • result in a major change to policies and procedures;




26



Recommended Custody

• otherwise (significantly) impact on or change the organization’s functions or structure; or

• relate to contaminated sites

27.2

Claims - professional indemnity liabilities insurance


27.3

Claims – public liability

D

7 years after the claimant reaches age of majority or 7 years after last action, whichever is the greater

27.4

Claims – motor vehicles, property risk, fire, construction or other assets

D 7 years after claim is finalized

27.5

Claims – not proceeded with (allegations) D 7 years after last action

27.6 Policies, liabilities and renewals - buildings, property or significant assets

D 7 years after disposal of building, property or asset

27.7 Policies, liabilities and renewals – other than those in section 27.6 D 7 years after expiry of

insurance policy



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Recommended Custody

28 PLANNING

The activities involved with the development of financial plans. Use REPORTING for strategic plans and other information provided as part of Treasury Reports (Government Trading Enterprises). Records relating to planning for the functional activities of organizations should be included in their functional Retention and Disposal Schedules.

28.1

Financial plans - organization-wide


28.2

Financial plans - business units or cost centres within the organization D 2 years after plan

superseded

28.3

Financial plans – working papers

D 1 year after plan is adopted

28.4

Reference materials used in developing plans




28



Recommended Custody

29 POLICY

The development and implementation of policies that affect the whole of the organization. Also includes organizational contributions to whole-of-government policies. Organizations that develop whole-of-government policies relating to financial matters e.g. Department of Treasury and Finance, are to include records relating to these policies in their functional Retention and Disposal Schedules.

29.1

Policies developed by the organization (internal) – drafts, working papers, final copies and implementation NB: This category refers to policies developed for internal use in the organization.


29.2

Whole-of-government policies – significant input from organization


29.3 Whole-of-government policies – minor or no input from organization


29.4 Internal circulars – master copies




29



Recommended Custody

30 PROCEDURES

Internal or external methods or instructions detailing how to conduct the organization’s financial and accounting activities. Includes applications to exempt the organization from certain Treasurer’s Instructions.

30.1

Exemptions from Treasurer’s Instructions – approved applications


30.2

Exemptions from Treasurer’s Instructions – unapproved applications


30.3

Accounting manuals – master copies, as required by sections 18 and 44 of the Financial Administration and Audit Act 1985 and TI 701

D 7 years after superseded

30.4

Other finance and accounting procedures or instructions developed by the organization

D 7 years after superseded

30.5

Treasurer’s Instructions (excluding the originating set developed by the Department of Treasury and Finance), including: • working copies of Treasurer’s Instructions; • supplements to Treasurer’s Instructions; • circulars; and • other accounting instructions, procedures, directions or requirements

originated and issued by Treasury for organizational use

D When superseded or cancelled

30.6

Duplicate or reference copies of organization’s accounting manual or other procedures, instructions or guidelines




30



Recommended Custody

31 RECEIPTS AND REVENUE

The activities involved with the receipt of money by the organization. See also CORPORATE CREDIT CARDS for credit card receipts. Use DEBTORS for the management of debtors.

31.1

Receipts and revenue - office copies of: • official receipts; • licences; • permits; • other money forms; • cash register and computerised imprints/summaries (also known as Daily

Income Summaries or Daily Income Statements); • cash receipts summaries; • Crown Law Abstracts (Treasury Form 1); • Outstation Cash Abstract (Treasury Form 2); and • Outstation Cash Sheets (Treasury Form 3)

D 6 years after last form issued, action completed, last reading or successful audit, whichever is later

31.2

Receipts records, including: • revenue cash books; • direct credits; • input forms for Treasury; and • statements of estimated revenue collections, e.g. Estimated Revenue

Collection (Treasury Form 14)




31



Recommended Custody

32 REGISTERS

Registers where financial or accounting information is entered.

32.1

Asset registers controlled by the organization, including those registers required under TI 410, for the identification, management and maintenance of assets

D 7 years after item disposed of, or if register is bound, 7 years after all entries are

disposed of 32.2

Postal remittance registers and books (e.g. receipts, postage stamp registers, mail lodgement books)

D 6 years after successful audit, or 6 years after last action, whichever is later

32.3

Tender registers – where created separately to tender Retain in accordance with 39.1, 39.2, 39.3, 39.4 or

39.5 as appropriate

32.4

Gifts registers (including photographs) given or received by the organization to the extent specified in its accounting manual

Retain for the life of the organization and any

successors. If no successor is identified

contact the State Records Office

32.5

Registers - required to be retained under the Treasurer’s Instructions, or for other finance or accounting purposes, including: • accounting / monetary forms; • acquittance; • Act of Grace payments (TI 319); • appointments of cheque (TI 310); • cash order signatories; • Cabcharge voucher registers;




32



Recommended Custody

• Certifying Officers (TI 304);

• cheques or cash orders; • cheques or cash orders - dishonoured or unclaimed; • debtors registers; • exemption register (TI 104); • guarantees and indemnities (TI 821); • incurring officers (TI 305); • investments; • loan indebtedness (TI 809); • Local Purchase Order/Purchase Order Forms; • property management risk registers; • requisitions; • security documents (TI 811); • shortages and surpluses of moneys (TI 803); and • unclaimed cash salaries and wages; and • write-offs (TI 807)

32.6

Distribution register of accounting manuals

D When superseded



33



Recommended Custody

33 REPORTING

The collation and provision of financial information on a regular basis. Includes reports required by the Department of Treasury and Finance. Use EXPENDITURE for batches of accounts.

33.1

Management reports - produced regularly by accounting or financial systems and used for: • creating output for updating ledgers; • reports for GST compliance; • preparation of financial statements; • preparation of accounts receivable; and • calculation of accounts payable, including cheque details and management

reports


33.2

Transaction and input forms and documents concerned with updating financial information, including: • Remittances to Treasury (Treasury Form 4); • Repayment of Expenditure (Treasury Form 6); • remittances to bank; • journal/batch headers (debit and credit); • equivalent of payment vouchers; and • supporting documents


33.3

General processing records, including: • Temporary Authority (Treasury Form 19) reconciliation; • banking summaries; and • debit and credit batch registers




34



Recommended Custody

33.4

Annual Financial Statements - submitted to the Office of the Auditor General and Parliament


33.5

Monthly or quarterly financial statements – internal (including balance sheets)


33.6

System reports - checking and control Daily, weekly and other batch, error control or transaction reports used for checking and control purposes, including: • advice of journal credits; • audit logs • batch completion summaries; • consolidated outstanding suspended postings reports; • lists of postings; and • stale cheques reports


33.7 TREASURY REPORTING - Whole of Government Annual Reporting and Government Finance Statistics Reports and statistics required by the Department of Treasury and Finance from all government agencies.

33.7.1

Whole of Government Reporting – Estimates and projected outcomes Annual projected outcomes to 30 June, forward estimates and 3 forward budget years of Statement of Financial Position, Operating Statement and Statement of Cash Flow items


33.7.2

Whole of Government Reporting - Provisional annual actual reports of selected Statement of Financial Position items




35



Recommended Custody

33.7.3

Whole of Government Reporting - Final annual actual reports of: • Operating Statements; • Statements of Financial Performance; • Statements of Financial Position; • Statements of Cash Flows; • Financial Statement notes; and • Fixed Asset Schedule items


33.7.4

Whole of Government Reporting - Monthly and quarterly actual reports of: • Operating Statements; • Statements of Financial Performance; • Statements of Financial Position; • Statements of Cash Flows; • Financial Statement notes; and • Fixed Asset Schedule items


33.7.5

Whole of Government Reporting - Mid-year review financial estimates


33.7.6

Whole of Government Reporting - Pre-election Financial Projection Statements


33.8 TREASURY REPORTING - Government of Western Australia Bank Account and Treasurer’s Accounts Reports and statistics required by the Department of Treasury and Finance regarding the Government of Western Australia Bank Account and Treasurer’s Accounts.

33.8.1 Government of Western Australia Bank Account and Treasurer’s D 6 years after successful



36



Recommended Custody

Accounts - Payments and/or receipts exceeding $100,000 - reports

audit

33.8.2

Government of Western Australia Bank Account - Drawings and deposits processed, or expected to be processed – daily reports


33.8.3

Treasurer’s Accounts - Monthly reports of transactions, including total monthly debits, total monthly credits, end of month closing balance and Statement of Cash Position


33.9 TREASURY REPORTING - Resource Allocation and Management The allocation of funds to organizations from Treasury and the Commonwealth Grants Commission.

33.9.1

Resource Allocation - Capital Investment Plan and Concept Approval Reports, including Concept Approval Forms, business cases and submissions for concept approval


33.9.2

Resource Allocation - Commonwealth Grants Commission – annual updates, comprehensive and one-off reviews reports


33.9.3

Resource Allocation - Service Structures - reports on charges D 7 years after submitted to Minister

33.9.4

Resource Allocation - Social Concessions – concession reports D 7 years after information

submitted to Treasury

33.9.5

Resource Allocation - Annual report of Budget Statement information detailing performance information, performance measures and financial resource information




37



Recommended Custody

33.9.6

Resource Allocation - Budget monitoring reports and review of organization’s cash flow profiles and estimated revenue collections


33.9.7

Resource Allocation - Draft and final Bilateral submissions, including reviews of fees and charges


33.9.8

Resource Allocation - Parameter changes, including: • consequences of the business environment for own-source revenue; • error corrections; • changes to accounting policies and practices; and • Cabinet decisions made subsequent to finalisation of mid-year review

estimates


33.10 TREASURY REPORTING - Government Trading Enterprises Reports required by the Department of Treasury and Finance from Government Trading Enterprises.

33.10.1

Government Trading Enterprises - Strategic Development Plan


33.10.2

Government Trading Enterprises - Statement of Corporate Intent


33.10.3

Government Trading Enterprises - Periodic Performance Reports


33.11

TREASURY REPORTING - Loan and Contingent Liabilities Reports required by the Department of Treasury and Finance regarding: • borrowing by organizations which are guaranteed by the Treasurer; and • liabilities of organizations which form a contingent liability of the Treasurer


33.12

TREASURY REPORTING - Goods and Services Tax Division 81 Exemptions




38



Recommended Custody

Reports required by the Department of Treasury and Finance regarding exemptions as permitted under Division 81 of the A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth)

34 REVIEWING The re-evaluation or re-examination of products, processes and systems.

34.1

Reviews – financial programs and operations - final reports and recommendations


34.2

Reviews - financial programs and operations - action plans and working papers


35 RISK AUDIT Accounting documentation relating to risk audit processes. Treasurer’s Instruction 825 stipulates that organizations are to ensure that “suitable risk management policies and practices are developed” and “documented in the [organization’s] accounting manual or other relevant policy manuals”. Refer to POLICIES and/or PROCEDURES in this GDA for disposal instructions for records relating to such documents. Use INSURANCE for insurance policies and claims. Use REGISTERS for property risk registers.



39



Recommended Custody

Refer to the General Disposal Authority for Administrative Records for risk management plans.

35.1

Risk audits - accounts


36 SALARIES AND WAGES The activities associated with paying salaries and wages to organization personnel. Includes payroll disbursement records and the payment of allowances to employees. Refer to the General Disposal Authority for Human Resource Management Records for non-financial records relating to employees.

36.1

Paysheets, payroll listings and related reports, including: • commencements and terminations for pay week; • cost history accounting reconciliation summaries; • employees paid by all modes, including loading/penalty rates; • employee masterfile data; • listing of journal transfer entries; and • year to date (i.e. June 30) payroll expenditure


36.2

Paid cheques and cash orders


36.3

Salaries deductions records, including: • superannuation; • taxation;




40



Recommended Custody

• life assurance; • trade union fees; • credit union fees; and • health insurance Includes voluntary deductions. See also the General Disposal Authority for Human Resource Management Records.

36.4

Salary control records, including: • ledger cards; • summary sheets; • ledger machine salary proof sheets; and • salary control cards


36.5

Prepay / rebank records D 6 years after successful audit

36.6

Earnings record cards and masterfile data of year to date payroll


36.7

Allowances – forms and payment to employees (e.g. travel allowances, vehicle allowances)


36.8

Payroll transactions records, including: • accepted transactions; • alphabetical listings of current employees; • audit list reports; • cost history accounting reconciliation summaries; • deduction reconciliations;




41



Recommended Custody

• departmental earnings and allowances summaries; • earnings and allowances; • earnings and allowances summaries; • employees affected by awards changes; • employees affected by award variations; • employee hours summaries; • employees not receiving normal pay; • increment due warnings; • lists of employees on leave (normal pay); • paid in advance; • pay details warnings; • payroll accounting reconciliation of rebanks; • post payroll exceptions; • ranges of employees; • re-validations; • transaction codes forms; and • variations to earnings and allowances

36.9

Salary variations D 2 years after successful audit

36.10

Pay distribution sheets D 2 years after successful audit

36.11

Income tax declarations for staff, including staff Tax File Numbers

D 2 years after staff member ceases work with

organization 36.12 Salaries and wages records generated by either manual or computerised

systems for human resource management purposes D 7 years after successful

audit

36.13 Attendance books and time sheets D 7 years after last action



42



Recommended Custody

36.14

Group certificates – organization’s copies


36.15 Salary packaging – administration files relating to internal policies, procedures and conditions


36.16 Salary packaging – individual arrangements (where contained within a separate file and not on an employee’s personal file)


36.17 Salary packaging – expressions of interest (unsuccessful)

D 1 year after last action

37 SPONSORSHIP Arrangements for sponsorship of the organization or its projects, and sponsorships undertaken by the organization.

37.1 Sponsorship projects and related proposals – significant Financial transactions and administrative arrangements for significant sponsorship projects and related proposals. Significant sponsorship projects or proposals are those that: • are precedent setting or unique; or • involve substantial public debate or public interest


37.2

Sponsorship projects and related proposals – other Financial transactions and administrative arrangements for sponsorship projects and related proposals, other than those in 37.1

D 7 years after last action, or 6 years after successful audit, whichever is later



43



Recommended Custody

38 TAXATION The activities associated with assessing and paying taxes. Includes records relating to the Commonwealth Government’s “A New Tax System”, such as the Goods and Services Tax. Use REPORTING for reporting on Goods and Services Tax Division 81 exemptions as required by the Department of Treasury and Finance. Use SALARIES AND WAGES for taxation paid from salaries as a deduction.

38.1

Goods and Services Tax (GST) – assessment and payment records, including Business Activity Statements (BAS) and tax invoices


38.2

Australian Business Number (ABN) applications, registration and administration


38.3

Fringe Benefits Tax – records relating to calculations and payments D 6 years after successful audit

38.4

Tax calculations and payments for other taxes


38.5

Vehicle log books See section 36.7 for vehicle allowances.




44



Recommended Custody

39 TENDERING

The receipt and assessment of tenders for the procurement of goods, services, products and works. Use REGISTERS for tender registers. See also ACQUISITIONS for acquisitions documentation.

39.1

Successful tenders – significant Successful tender applications that are significant, i.e. those that: • affect the whole-of-government function; • affect the transfer of organization or Government responsibilities; • are associated with the privatization of Government functions; • involve Public Private Partnerships; • involve inter-governmental relations; • are to do with large-scale government infrastructure projects; • require Ministerial approval; • have implications for major liabilities or obligations of the organization and /

or the State; • set a contractual precedent for the organization and / or the State; • were established under controversial circumstances or are concerned with

controversial matters; or • otherwise (significantly) impact on or change the organization’s functions. See also AGREEMENTS / CONTRACTING-OUT / JOINT VENTURES for sentencing of contracts arising from tenders.

A 5 years after expiry of relevant contract



45



Recommended Custody

39.2

Successful tenders – where contract is under seal or deed Successful tender applications where the subsequent contract is under seal or deed. See also AGREEMENTS / CONTRACTING-OUT / JOINT VENTURES for sentencing of contracts arising from tenders.

D 21 years after expiry of relevant contract, and at

end of defects liability period, if

applicable

39.3

Successful tenders – other Successful tender applications other than those in section 39.1 and 39.2 See also AGREEMENTS / CONTRACTING-OUT / JOINT VENTURES for sentencing of contracts arising from tenders.

D 7 years after expiry of relevant contract

39.4

Successful Tenders - contract not awarded – significant Receipt and assessment documentation for successful tender applications not resulting in a contract being awarded. See section 39.1 for criteria for significant tender applications.


39.5 Successful tenders - contract not awarded – other Receipt and assessment documentation for successful tender applications not resulting in a contract being awarded, other than those in section 39.4


39.6

Unsuccessful tender applications

D 2 years after contract is let or project has been

discarded

39.7

Tender specifications and documentation – development, including Expression of Interest, Request for Proposal and Request for Tender

D 7 years after contract is let



46



Recommended Custody

39.8

Tender process – administration, including records relating to receipt, evaluation and advising parties of outcomes

D 2 years after contract is let

39.9

Duplicates / copies of tenders


39.10

Tenders – advertising arrangements, copies of advertisements, and enquiries


40 TREASURY MANAGEMENT The process of managing the organization’s funds by ensuring an effective system of internal control is in operation. Includes investments, loans, trust accounts and unclaimed moneys.

40.1 Investments made by the organization – establishment and management

D 7 years after investment has liquidated or matured

40.2 Investments – proposals that do not result in an investment being made


40.3 Loans taken out by the organization – establishment and management


40.4 Trust accounts of the organization – administration records


40.5 Unclaimed moneys – administration and lodgement with the Department of Treasury and Finance




47

INDEX

A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth) .................................................................. 37

ABN .......................................................................................... 43 Accepted transactions (payroll)................................................ 40 Accountable Books and Forms see BOOKS OF ACCOUNT .. 11 Accounting / monetary forms registers .................................... 31 Accounting forms...................................................................... 23 Accounting instructions ............................................................ 29 Accounting manuals................................................................. 29 Accounting manuals - distribution register ............................... 32 Accounting manuals - duplicate or reference copies ............... 29 Accounting Standards - compliance ........................................ 15 Accounts - chart of ................................................................... 12 Accounts - credit cards............................................................. 15 Accounts payable (calculation) - reports.................................. 33 Accounts receivable (preparation) - reports............................. 33 Accrual see BOOKS OF ACCOUNT........................................ 11 Acknowledgements ..................................................................... ii ACQUISITION............................................................................ 3 Acquisitions schedules............................................................... 4 Acquittance registers................................................................ 31 Act of Grace payments............................................................. 22 Act of Grace payments registers.............................................. 31 Acts Amendment (Evidence) Act 2000 .......................................v Address lists - Ephemeral Records............................................ 1 Adjustments - budgeting .......................................................... 12 ADVANCES................................................................................ 5 Advertising material.................................................................... 1 Advertising of tenders .............................................................. 46

Advice of journal credits............................................................34 AGREEMENTS ...........................................................................6 ALLOCATION .............................................................................7 Allocation and usage - equipment and stores.............................5 Allowances ................................................................................40 Alphabetical listings of current employees (payroll) .................40 Amalgamations - State organizations ....................................... vii Amendments to General Disposal Authority.............................. ix Annual actual reports ................................................................35 Annual estimates.......................................................................12 Annual Financial Statements ....................................................34 Annual projected outcomes ......................................................34 Appointment and delegation records ........................................10 Appointment of auditor/s .............................................................9 Approvals - missing monetary forms ........................................23 Archive (definition) .................................................................. xvii Archiving of records .................................................................. xii Arrangement of the General Disposal Authority ...................... viii Arrangements (use of assets).....................................................4 Arrears (Payment) see DEBTORS ...........................................17 Arrears see DEFICIENCIES AND LOSSES............................18 ASSET MANAGEMENT..............................................................8 Asset Movement Forms ..............................................................8 Asset registers ..........................................................................31 Assets - Fixed Asset Schedule items .......................................35 Assets - transfer ..........................................................................8 Assets - use of ............................................................................4 Attendance books .....................................................................41 Auction see DISPOSAL ............................................................19



48

Audiovisual records....................................................................xi Audiovisual records - destruction............................................. xvi AUDIT......................................................................................... 9 Audit - planning and conduct...................................................... 9 Audit - risk ................................................................................ 38 Audit function - exemption from internal .................................... 9 Audit investigations .................................................................... 9 Audit list reports (payroll) ......................................................... 40 Audit logs.................................................................................. 34 Audit reports ............................................................................... 9 Auditor General - Annual Financial Statements....................... 34 Auditor General – Audit investigations....................................... 9 Auditors - appointment ............................................................... 9 Australian Business Number.................................................... 43 AUTHORISATION.................................................................... 10 Authorised signatories.............................................................. 10 Background ..................................................................................i Balance sheets......................................................................... 34 Balance statements , certificates (banking) ............................. 11 Balances - petty cash................................................................. 5 Bank abstracts.......................................................................... 11 BANK ACCOUNTS .................................................................. 11 Bank accounts - authorised signatories ................................... 10 Bank accounts – establishment ............................................... 11 Bank deposit records ............................................................... 11 Bank Receipt (Treasury Form 17)............................................ 11 Bank receipts............................................................................ 11 Bank statement records ........................................................... 11 BANKING ................................................................................. 11 BANKING AND BANK ACCOUNTS ........................................ 11 Banking summaries.................................................................. 33 BAS .......................................................................................... 43 Batch completion summaries................................................... 34 Batch reports ............................................................................ 34

Bequests ...................................................................................21 BIBLIOGRAPHY ...................................................................... xix Bilateral submissions ................................................................37 Bookings logs..............................................................................5 BOOKS OF ACCOUNT.............................................................11 Breaches ...................................................................................15 Brochures....................................................................................1 Budget monitoring reports.........................................................37 Budget Statement - reporting....................................................36 BUDGETING.............................................................................12 Building projects........................................................................13 Buildings - disposal ...................................................................19 Business Activity Statements (BAS) .........................................43 Cabcharge voucher registers....................................................31 Calculations - taxes...................................................................43 Calculations and costings (budgeting)......................................12 Cancelled cheques....................................................................14 Capital Investment Plan ............................................................36 Capital works.............................................................................13 Cards...........................................................................................2 Cases – deficiencies and losses...............................................18 Cash advances ...........................................................................5 Cash books ...............................................................................11 Cash order signatories register.................................................31 Cash orders - salaries...............................................................39 Cash Payment Voucher (Treasury Form 10)............................22 Cash payment vouchers ...........................................................22 Cash receipts summaries .........................................................30 Cash register imprints/summaries ............................................30 Catalogues ..................................................................................1 Certificates of title......................................................................14 Certifying officers - authorisation ..............................................10 Certifying Officers registers.......................................................31 Charges and fees......................................................................23



49

Chart of accounts ..................................................................... 12 CHEQUE MANAGEMENT....................................................... 14 Cheques - issuing..................................................................... 16 Cheques - payments by ........................................................... 22 Cheques - preparation ............................................................. 14 Cheques - salaries ................................................................... 39 Cheques lodged for collection.................................................. 11 Cheques or cash orders registers............................................ 31 Cheques see CHEQUE MANAGEMENT................................. 14 Circulars ................................................................................... 29 Circulars – internal ................................................................... 28 Claims....................................................................................... 22 Claims – deficiencies and losses ............................................. 18 Claims (insurance) ................................................................... 25 Collection agencies - authorisation .......................................... 10 Commonwealth Grants Commission ....................................... 36 COMPLIANCE.......................................................................... 15 Computer records – Ephemeral Records .................................. 2 Concept Approval Forms ......................................................... 36 Concept Approval Reports ....................................................... 36 Consolidated Capital Fund (capital assets) see BUDGETING 12 Consolidated Funds ................................................................. 12 Consolidated outstanding suspended postings reports ........... 34 Consolidated Recurrent Fund (non-capital assets)see

BUDGETING ........................................................................ 12 Consolidated Revenue see BUDGETING ............................... 12 CONSTRUCTION .................................................................... 13 Construction insurance claims ................................................. 26 Contracting-out........................................................................... 6 Contracts registers ..................................................................... 7 Copies of records .......................................................................xi Corporate credit card holders - authorised signatories............ 10 CORPORATE CREDIT CARDS .............................................. 15 Cost history accounting reconciliation summaries (payroll)..... 40

Costings and calculations .........................................................12 Counterfoils ...............................................................................14 Credit batch registers................................................................33 Credit card accounts .................................................................15 Credit card authorisations .........................................................10 Credit cards see CORPORATE CREDIT CARDS....................15 Credit notes...............................................................................22 Credit union fees - deductions ..................................................39 CREDITORS .............................................................................16 Creditors ledgers.......................................................................12 Credits - direct...........................................................................30 Criminal Code Act 1913 .............................................................. ii Crown Law Abstracts (Treasury Form 1)..................................30 Daily Income Statements ..........................................................30 Daily Income Summaries ..........................................................30 Databases .................................................................................. iv Debit batch register ...................................................................22 Debit batch registers .................................................................33 Debtor Maintenance Forms ......................................................17 DEBTORS.................................................................................17 Debtors ledgers.........................................................................12 Debtors registers.......................................................................31 Debts - irrecoverable.................................................................18 Debts see DEBTORS................................................................17 Deduction reconciliations (payroll) ............................................40 Deductions - salaries.................................................................39 DEFICIENCIES AND LOSSES.................................................18 DEFINITIONS ......................................................................... xvii Delegation .................................................................................10 Delivery of goods – records ........................................................4 Departmental earnings and allowances summaries (payroll)...40 Deposit books ...........................................................................11 Deposit butts .............................................................................11 Deposit slips..............................................................................11



50

Depreciation schedules - assets ................................................ 8 Destroy (definition) .................................................................. xvii Destruction methods .................................................................xv Destruction of records ............................................................... xii Destruction of records - responsiblity....................................... xiv Direct credits ............................................................................ 30 Direct debit authorisations........................................................ 10 Directories - Ephemeral Records............................................... 1 Dishonoured cheques .............................................................. 14 DISPOSAL ............................................................................... 19 Disposal action (definition) ...................................................... xvii Disposal of State Records......................................................... xii Disposal triggers..................................................................... xviii Disposition (definition)............................................................. xvii DISTRIBUTION........................................................................ 20 Distribution register - accounting manuals............................... 32 Dividend statements................................................................. 11 DONATIONS............................................................................ 21 Drafts - Ephemeral Records....................................................... 2 Duplicates................................................................................... 1 Duplicates of records .................................................................xi Earnings and allowances (payroll) ........................................... 40 Earnings and allowances summaries (payroll) ........................ 40 Earnings record cards .............................................................. 40 Electronic Funds Transfer - payment by .................................. 22 Electronic Records ..................................................................... iii Electronic records - destruction.................................................xv Electronic records as archives ................................................. xiv Electronic Transactions.............................................................. iii Electronic Transactions Act 2003 .............................................. iii Employee hours summaries (payroll) ...................................... 40 Employees affected by award variations (payroll) ................... 40 Employees affected by awards changes (payroll) ................... 40 Employees not receiving normal pay (payroll) ......................... 40

Ephemeral Records ................................................................... xi EPHEMERAL RECORDS (disposal) ..........................................1 Equipment - disposal.................................................................20 Error control reports ..................................................................34 Estimated Quarterly Expenditure (Treasury Form 13)..............23 Estimated Revenue Collection (Treasury Form 14...................30 Evidence......................................................................................v Evidence Act 1906 ......................................................................v Exemption from internal audit function .......................................9 Exemption registers ..................................................................31 Exemptions from Treasurer’s Instructions ................................29 EXPENDITURE AND PAYMENTS...........................................22 Expenditure see EXPENDITURE AND PAYMENTS................22 Fax transmission reports.............................................................3 FEES AND CHARGES .............................................................23 Final annual actual reports........................................................35 Financial Administration and Audit Act 1985 .............................. ii Financial management plans ....................................................27 Financial Statement notes ........................................................35 Financial statements .................................................................34 Financial Statements - Annual ..................................................34 Financial statements - monthly or quarterly..............................34 Financial statements (preparation) - reports.............................33 Fire insurance claims ................................................................26 Fit-outs ......................................................................................13 Fixed Asset Schedule items......................................................35 Forms ...................................................See also Treasury Forms Forms - Asset Movement............................................................8 Forms - blank ............................................................................24 Forms - development ................................................................24 FORMS (ACCOUNTING) .........................................................23 Fraud .........................................................................................18 Freedom of Information.............................................................. vi Freedom of Information Act 1992 .............................................. vi



51

Fringe Benefits Tax .................................................................. 43 Functional Retention and Disposal Schedule (definition) ....... xvii FUNDRAISING......................................................................... 24 General Disposal Authorities - overlap ...................................... ix Gifts registers ........................................................................... 31 GLOSSARY............................................................................. xvii Goods and Services Tax................................................See GST Government Finance Statistics ................................................ 34 Government Financial Enterprises - Budgeting ....................... 12 Government of Western Australia Bank Account and

Treasurer’s Accounts............................................................ 35 Government publications .......................................................... vii Government Trading Enterprises - Budgeting ......................... 12 Government Trading Enterprises - reporting ........................... 37 Governor’s Warrant (Treasury Form 15).................................. 23 GRANT FUNDING ................................................................... 24 Grants....................................................................................... 24 Gratuities registers see Gifts registers..................................... 31 Greetings.................................................................................... 2 Group certificates ..................................................................... 42 GST .......................................................................................... 43 GST compliance - reports ........................................................ 33 GST Division 81 Exemptions - reporting.................................. 37 Guarantees and indemnities registers ..................................... 31 Handing over statements ......................................................... 10 Health insurance - deductions ................................................. 39 Hire see ACQUISITION ............................................................. 3 Imprest (petty cash) advances................................................... 5 Income Summaries - Daily ....................................................... 30 Income tax declarations for staff (payroll) ................................ 41 Increment due warnings (payroll)............................................. 40 Incurring officers - authorisation............................................... 10 Incurring officers registers........................................................ 31 Indemnities and guarantees registers...................................... 31

Input and transaction forms (financial reporting) ......................33 Inquiries...................................................................................... vi INSURANCE .............................................................................25 Insurance, health - deductions..................................................39 Interest statements....................................................................11 Internet sites............................................................................... iv Intranet sites............................................................................... iv Inventories...................................................................................8 Investigations ............................................................................. vi Investigations - missing monetary forms ..................................23 Investments...............................................................................46 Investments registers ................................................................31 Invoices .............................................................................. 16, 22 Invoices, debtors .......................................................................17 Irrecoverable revenue / debts / overpayments .........................18 Irregular cheques - return .........................................................14 Joint ventures..............................................................................6 Journal/batch headers ..............................................................33 Journals.....................................................................................12 Land - disposal..........................................................................19 Last action (definition) ............................................................. xvii Leases.........................................................................................4 Leasing see ACQUISITION ........................................................3 Ledger cards .............................................................................40 Ledger machine salary proof sheets.........................................40 Ledgers .....................................................................................12 Ledgers - creditors ....................................................................12 Ledgers - Debtors .....................................................................12 Legal deposit - Western Australian Government publications.. vii Legislative Requirements............................................................ ii Liabilities - insurance.................................................................26 Liabilities insurance claims .......................................................26 Licences - receipts and revenue...............................................30 Life assurance - deductions ......................................................39



52

Lists of employees on leave (payroll)....................................... 40 Lists of postings........................................................................ 34 Loading - salaries..................................................................... 39 Loan and Contingent Liabilities - reporting .............................. 37 Loan indebtedness registers .................................................... 31 Loans........................................................................................ 46 Local Purchase Order registers ............................................... 31 Log books - vehicles ................................................................ 43 Losses ...................................................................................... 18 Lost / deficient / obsolete stores .............................................. 19 Lost cheques ............................................................................ 14 Mail lodgement books .............................................................. 31 Major capital works................................................................... 13 Management reports ................................................................ 33 Manuals - Ephemeral Records .................................................. 1 Memoranda of Understanding.................................................... 6 Messages ................................................................................... 1 Messages - instructional ............................................................ 2 Messages - transitory................................................................. 2 Metadata (definition) ............................................................... xvii Microform records - destruction ............................................... xvi Mid-year review financial estimates ......................................... 35 Migration......................................................................................v Minor capital works................................................................... 13 Misappropriation....................................................................... 18 Monetary donations.................................................................. 21 Monetary forms see FORMS ................................................... 23 Money orders ........................................................................... 14 Monthly financial statements.................................................... 34 Monthly, and quarterly actual reports....................................... 35 Motor vehicles insurance claims .............................................. 26 Negligence ............................................................................... 18 Operating Statements .............................................................. 35 Outstation Cash Abstract (Treasury Form 2) ........................... 30

Outstation Cash Sheets (Treasury Form 3)..............................30 Overlap with other General Disposal Authorities....................... ix Overpayments - irrecoverable...................................................18 Packing slips ...............................................................................4 Paid cheques - salaries.............................................................39 Paid in advance records (payroll) .............................................40 Parameter changes - reporting .................................................37 Pay details warnings (payroll) ...................................................40 Pay distribution sheets (payroll)................................................41 Payment vouchers ....................................................................33 Payments ..................................................................................22 Payments - taxes ......................................................................43 Payroll accounting reconciliation of rebanks (payroll) ..............40 Payroll listings ...........................................................................39 Payroll transactions records......................................................40 Paysheets..................................................................................39 Penalty rates - salaries..............................................................39 Periodic Performance Reports - Government Trading

Enterprises ............................................................................37 Permits - receipts and revenue .................................................30 Petty cash (accounting)see Petty cash (imprest) advances.......5 Petty cash (imprest) advances....................................................5 Photographs............................................................................... xi PLANNING................................................................................27 Policies - as records................................................................... xi Policies - insurance ...................................................................26 POLICY .....................................................................................28 Policy Requirements ................................................................... ii Post payroll exceptions (payroll) ...............................................40 Postage stamp registers ...........................................................31 Postal expenses see Postal remittance registers.....................31 Postal remittance registers .......................................................31 Post-dated cheques records .....................................................14 Pre-election Financial Projection Statements ...........................35



53

Prepay ...................................................................................... 40 PROCEDURES........................................................................ 29 Procedures - as records.............................................................xi Procurement see ACQUISITION ............................................... 3 Professional indemnity insurance claims................................. 26 Projection Statements - Pre-election ....................................... 35 Property - disposal ................................................................... 19 Property insurance claims........................................................ 26 Property management risk registers ........................................ 31 Provisional annual actual reports............................................. 34 Public liability insurance claims................................................ 26 Public moneys - deficiencies and losses ................................. 18 Public Sector Management Act 1994.......................................... ii Publications ............................................................................... vii Publications - distribution ......................................................... 20 Purchase Order Forms registers.............................................. 31 Purchase see ACQUISITION..................................................... 3 Quarterly financial statements.................................................. 34 Quotes........................................................................................ 5 R&D Schedule see Retention and Disposal Schedule ............... ii Ranges of employees (payroll) ................................................ 40 Rebank ..................................................................................... 40 Receipt and delivery of goods – records.................................... 4 Receipts - bank ........................................................................ 11 RECEIPTS AND REVENUE .................................................... 30 Receipts see RECEIPTS AND REVENUE .............................. 30 Recommended custody (definition) ........................................ xvii Recommended Methods of Destruction of State Records .......xv Reconciliation - banking ........................................................... 11 Reconciliation (payroll)............................................................. 40 Reconciliation statements (banking) ........................................ 11 Reconciliations - creditors ........................................................ 16 Reconciliations - debtors.......................................................... 17 Reconciliations - stocktake......................................................... 8

Recordkeeping Plan................................................................. i, ii Recovery actions - cheques......................................................14 Reference material......................................................................2 Refunds.......................................................................................5 Register - contracts .....................................................................7 Register - Debit batch ...............................................................22 REGISTERS .............................................................................31 Regulatory Requirements ........................................................... ii Relieving and relieved staff – handing over statements ...........10 Remittances to bank .................................................................33 Remittances to Treasury (Treasury Form 4)...................... 11, 33 Renewals - insurance................................................................26 Renovations ..............................................................................13 Repayment of Expenditure (Treasury Form 6) .........................33 Replacement of Existing Disposal Coverage............................. ix REPORTING.............................................................................33 Reports - losses or deficiencies ................................................19 Requisition for Advance (Treasury Form 8)................................5 Requisition for Excess on Vote (Treasury Form 11)...................5 Requisition for New Vote (Treasury Form 12) ............................5 Requisition see ACQUISITION...................................................3 Requisitions registers................................................................31 Resource Allocation and Management - Reporting..................36 Restricted Access Archives ...................................................... xv Retaining State records for longer periods .............................. xiii Retention and Disposal of State records .................................. xii Retention and Disposal Schedule............................................... ii Retention and Disposal Schedule (definition)......................... xvii Retention periods - differing..................................................... xiii Re-validations (payroll) .............................................................40 Revaluation - assets....................................................................8 Revenue - irrecoverable............................................................18 Revenue cash books.................................................................30 Revenue see RECEIPTS AND REVENUE...............................30



54

REVIEWING............................................................................. 38 RISK AUDIT ............................................................................. 38 RKP .......................................................................................... i, ii Rough drafts............................................................................... 2 SALARIES AND WAGES......................................................... 39 Salaries deductions.................................................................. 39 Salary control cards ................................................................. 40 Salary control records .............................................................. 40 Salary packaging...................................................................... 42 Salary proof sheets .................................................................. 40 Salary variations records (payroll) ........................................... 41 Sale see DISPOSAL ................................................................ 19 Schedules - acquisitions ............................................................ 4 Scope of the General Disposal Authority ................................. viii Secondary storage ................................................................... xiii Security documents registers................................................... 31 Service Structures - reporting .................................................. 36 Shortages and surpluses of moneys registers......................... 31 Significant records.......................................................................x Social Concessions – reporting................................................ 36 SPONSORSHIP....................................................................... 42 SRC Standard 3 – Appraisal of Records ................................... iii Stale cheques........................................................................... 14 Stale cheques reports .............................................................. 34 Stamp account ........................................................................... 5 STANDARDS see COMPLIANCE ........................................... 15 State Archives - transfer........................................................... xiv State organization (definition) ................................................ xviii State record (definition).......................................................... xviii State Records Act 2000 ........................................................ i, xiii State Solicitor ........................................................................... 18 Statement of Corporate Intent - Government Trading

Enterprises............................................................................ 37 Statements - Annual Financial ................................................. 34

Statements - balance(banking) .................................................11 Statements - credit cards ..........................................................15 Statements - dividends .............................................................11 Statements - interest .................................................................11 Statements - Operating.............................................................34 Statements - reconciliation statements (banking).....................11 Statements of Cash Flows ........................................................35 Statements of estimated revenue collections ...........................30 Statements of Financial Performance.......................................35 Statements of Financial Position...............................................35 Stocktake.....................................................................................8 Storage..................................................................................... xiii Stores - disposal .......................................................................20 Stores - lost, deficient or obsolete.............................................19 Stores and materials ...................................................................5 Strategic Development Plan - Government Trading Enterprises

...............................................................................................37 Sub-advances .............................................................................5 Subscriptions - financial records ...............................................20 Subsidies...................................................................................24 Subsumed State organizations ................................................. vii Successful Audit (definition)....................................................xviii Summary sheets .......................................................................40 Superannuation - deductions ....................................................39 Superseded (definition)...........................................................xviii Supplementary funding ...............................................................5 Surpluses and shortages of moneys registers..........................31 System reports ..........................................................................34 Tapes (audio / video) - destruction .......................................... xvi Tax - deductions........................................................................39 Tax File Numbers - staff............................................................41 Tax see also TAXATION...........................................................43 Tax, income - declarations........................................................41 TAXATION ................................................................................43



55

Templates - blank..................................................................... 24 Templates - development......................................................... 24 Temporary Authority (Treasury Form 19) ................................ 33 Tender registers ....................................................................... 31 TENDERING ............................................................................ 44 Tenders see TENDERING....................................................... 44 Theft ......................................................................................... 18 TI 104 - Exemptions ................................................................. 31 TI 107 - Authorisations ............................................................. 10 TI 202 - Collection Agents........................................................ 10 TI 304 - Certifying Officers ................................................. 10, 31 TI 305 - Incurring Officers .................................................. 10, 31 TI 307 – Payments and Returned Payments............................. 5 TI 309 - Duplicate Claims......................................................... 22 TI 310 - Act of Grace Payments............................................... 31 TI 310 - Payments and Returned Payments...................... 10, 22 TI 319 - Act of Grace Payments............................................... 22 TI 321 - Purchasing Cards ....................................................... 15 TI 410 - Records of Assets....................................................... 31 TI 701 - Content, Custody and Control of Accounting Manuals

.............................................................................................. 29 TI 803 - Shortages and Surpluses of Moneys ......................... 31 TI 804 - Retention of Accounting Records............................... i, ii TI 807 - Write-offs..................................................................... 31 TI 809 - Loan Indebtedness ..................................................... 31 TI 811 - Register of Security Documents ................................. 31 TI 821 - Register of Guarantees and Indemnities.................... 31 TI 825 - Risk Management and Security.................................. 38 TI 902 - Statements of Compliance ......................................... 15 Time sheets.............................................................................. 41 TIs - compliance with ............................................................... 15 TIs - exemptions from .............................................................. 29 TIs - procedures ....................................................................... 29 TIs - used by organization........................................................ 29

TIs (definition) .........................................................................xviii Title deeds.................................................................................14 Trade union fees - deductions ..................................................39 Trade-in see DISPOSAL...........................................................19 Transaction and input forms (financial reporting) .....................33 Transaction codes forms (payroll).............................................40 Transaction reports ...................................................................34 Transfer of assets .......................................................................8 Transfer of State Archives ....................................................... xiv Transfer see DISPOSAL...........................................................19 Travel allowances .....................................................................40 Treasurer’s Advance Account.....................................................5 Treasurer’s Instructions see specific TIs ..................................15 Treasury Form 1........................................................................30 Treasury Form 2........................................................................30 Treasury Form 3........................................................................30 Treasury Form 4................................................................. 11, 33 Treasury Form 6........................................................................33 Treasury Form 8..........................................................................5 Treasury Form 10......................................................................22 Treasury Form 11........................................................................5 Treasury Form 12........................................................................5 Treasury Form 13......................................................................23 Treasury Form 14......................................................................30 Treasury Form 15......................................................................23 Treasury Form 17......................................................................11 Treasury Form 19......................................................................33 TREASURY MANAGEMENT....................................................46 Treasury reporting see REPORTING .......................................33 Trust accounts...........................................................................46 Trusts ........................................................................................21 Unclaimed cash salaries and wages registers..........................31 Unclaimed moneys....................................................................46 Union fees - deductions ............................................................39



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Unsolicited material .................................................................... 1 Valuation - assets....................................................................... 8 Variations to earnings and allowances (payroll) ...................... 40 Vehicle allowances................................................................... 40 Vehicle log books ..................................................................... 43 Vehicles - disposal ................................................................... 20 Voluntary salary deductions ..................................................... 39 Vouchers - payment ........................................................... 22, 33 WAGES .................................................................................... 39 Warnings - increment due (payroll).......................................... 40

Warnings - pay details (payroll) ................................................40 Web Sites................................................................................... iv Western Australian government publications ........................... vii Whole of Government Annual Reporting ..................................34 Working papers ...........................................................................2 Working papers - internal audits .................................................9 Write off actions - cheques .......................................................14 Write-offs ...................................................................................18 Write-offs registers ....................................................................31