FIN-0110 Accounting: Chart of Accounts

Description	Consists of supporting documentation to the creation of the Chart of Accounts in the Banner Accounting System. Includes Funds, Organization and Accounts creation.
Retention Trigger
Retention	Permanent
Responsible Unit(s)	Finance
Source
Records System	Banner, BDMS
Citations	Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) s.230 (4)(b)
Record Authority	Chief Financial Officer
Disposition	Secure Destruction
Records Arising from Activity	Fund/org supporting documentation Bank Reconciliations
Retention Rationale	Permanent retention to match retention of data in the Banner Accounting System and ensure changes to chart of accounts are properly documented.
Personal Information	No
Vital Record
Protection	Medium