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Executive
Summary:
This Financial Circular replaces Financial Circular No.
25.
Document
Text:
Financial Circular
Number 25, Revision 1
To: All UNICEF
Offices
From: Lennart Aberg
Retention and Destruction of Accounting and Financial Records
Records1/
1. This financial circular replaces
financial circular number 25 dated 2 December 1983.
2. UNICEF Financial Rules and Regulations include the
following:
Rule 113.10: The UNICEF accounts and other financial records
and all supporting documents shall be retained for such period(s) as
may be agreed with the Board of Auditors, after which, on the
authority of the Comptroller, such records and documents may be
destroyed.
3. Considering
the above and UNICEF working procedures, the following paragraphs and
Annex set out the authority for the retention and the destruction of
accounting and financial records for all UNICEF offices.
(a) Accounting and Financial Records For Permanent
Retention
Financial Report and
Accounts;
General Ledger and
Subsidiary Ledgers
(b) Accounting and Financial Records For Retention and Destruction
After Four Years
All records and documents (with
their supporting documentation) showing proof of receipt,
appropriation and disbursement of funds as well as outstanding
obligations (see Annex, Section I).
(c) Accounting and Financial Records for Retention and Destruction
After
All records and documents (with
their supporting documentation) showing proof of commitments, call
forwards, procurement, shipment and delivery of UNICEF programme
assistance and special account transactions (mainly reimbursable
procurement). (See Annex, Section II).
Local salary
payrolls and vouchers. The payroll
records of UNICEF staff paid by the Payroll Unit of the Accounts Division,
U.N. Headquarters in New York are retained by the U.N. in accordance with
the schedule appearing in Section 8.13 of the U.N. Financial Manual dated
l/12/81. (See Annex, Section II).
4. The authorization given above is general and offices may keep
certain records beyond the time limits shown when necessary to permit
completion and clearance of transactions. However, if offices wish to
dispose of any records in advance of the time limits stated, they must
request authorization from the Comptroller.
5. The records and documents mentioned in this
Circular and its Annex are defined as "Accounting and Financial Records."
Under financial rule 113.10, the Comptroller has the responsibility for
maintaining records. The Comptroller has assigned this responsibility as
follows:
(a) Deputy Director DFM Accounts and
Deputy Director DFM Finance if records/documents originate in or are
sent to the Division of Financial Management for recording and
processing.
(b) Directors and Representatives if
these records/documents are kept by the originating office(s) and
recording is made by the Division of Financial Management through
other means of communication (computer media, consolidation of balance
sheet, statements, etc.). Directors and Representatives should further
assign in writing the responsibility for maintaining them to staff in
their office(s).
6. The
procedures outlined in this Circular automatically apply to the accounting
and financial records of the GCO and Supply Division operations. However,
GCO and Supply Division may issue additional guidelines to cover their
special requirements. If issued, GCO and Supply Division will send a copy
of the additional guidelines to the Comptroller.
7. Offices and divisions also maintain records for
purposes other than those for accounting and finance. For the latest
document retention instructions for other types of records, offices may
contact Supply Division, Copenhagen or the Records Management Unit, IRM,
New York as appropriate.
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1/ Records are
pieces of evidence or information preserved in paper, microfilm, tapes,
diskettes, etc.
Annex to Financial Circular
No. 25
Section I.
Accounting and Financial Records for
Retention and Destruction after four
years.
Administrative Deposits/Prepayments
Administrative Purchase
Orders
Advances to Vendors,
Contractors and others
Bank
Reconciliation (bank accounts current and investments) with bank
statements
Bank
Reconciliation (bank zero balance accounts)
Budget Allotments
Cheques (if returned cashed by the
banks)
Cheques cancelled or
voided (if retained or returned by the banks uncashed)
Group Life Insurance
Interoffice Vouchers
(Incoming/Outgoing)
Journal
Vouchers
Copies of field
office Local Salary Payrolls and Vouchers sent to DFM, NYHQ (See also
Section II for retention up to seven years in originating
offices)
Report of
Non-Expendable Property
Payment Voucher (bank accounts and investments) with supporting
documentation such as:
Bank
debit advices
Suppliers
invoices for goods and services
Payment Request, etc.
Personal Advances and Recoveries - PAR - formerly SPA/ARL - with
supporting documentation - four years after recovery of advances is
completed.
Programme Cash
Assistance to Governments - four years after liquidations are received and
accepted.
Programme Cash
Assistance to Governments (Control Register)
Petty Cash Vouchers and Statements with
supporting documentation
Receipt Voucher (bank accounts and investments) with supporting
documentation such as:
Bank
deposit slips or credit advices
Remittance advices
Register of Property Survey Board Actions - four years after
actions are completed.
Regular Contributions - UNJSPF
Report on Taxable Entitlement of Staff
Subject to U.S. Taxes
Statement of Accounts from UN, UNDP, UNFPA and other Agencies and
Organizations
Statement of
Payments (bank zero-balance accounts)
Statement of Receipts and
Payments
Travel
Authorizations
U.N. Federal
Credit Union - Local Field Staff
UNICEF Local Travel Request and Authorization
UNICEF/Travel Requests
Periodic Financial Reporting
Form
Write-off Submissions
and Relevant Authorization
Section II.
Accounting and Financial Records for
Retention and Destruction after Seven
Years
Annual
Project Budget (APB)
Cash
Call-Forward
Country
Programme Summary Sheet (CPSS)
Government Receipts
Insurance Claims with supporting documentation such as Outturn
Reports, Surveys, etc.
Issue
Orders
Local salary payrolls
and vouchers retained by originating office
Programme Budget Allotment
(PBA)
Programme Summary
Sheet (PSS)
Purchase
Orders
Shipping
Reports
Special Accounts
Files (mainly reimbursable procurement) containing agreements,
implementation and financial statements, with appropriate supporting
documentation
Supply
Call-Forward
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