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Accounting and Financial Reporting Development and Structure Files

RDA Number
11381
Effective Date
Record Series Abstract
Record series includes but not limited to documents establishing and supporting fund and program accounting. Examples include Comprehensive Annual Financial Report (CAFR) fund folders and financial schedules for buildings, land, and equipment.
Record Series Active
Yes
Cut Off at End of
Fiscal Year
If Other, Explain
Total Retention Years
0
Total Retention Months
0
Retention End Action
Permanent
Disposition Notes
The documents and files are generated and maintained throughout the existence of funds and programs as they are initiated and expanded. These documents and files identify, maintain and preserve the records regarding funds and programs as they build upon themselves and contain enduring informational value as one doesn’t know when a program or fund will end. The included fixed asset schedules (records), for example, are added to each year as new buildings, land and equipment are acquired and previously acquired buildings, land and equipment are sold or disposed of, providing a single record of annual as well as prior year’s acquisitions, disposals and depreciation. Perpetual care should be given to these records as they also contain high evidential value that supports accountability and transparency for the fundamental structure of financial information and help give rise to a comprehensive understanding of the financial context and operations of state agencies. Records may be kept in either paper or electronic format. Paper records are stored permanently at Division of Accounts. Electronic records will be migrated to an equivalent of the State's ECM system and appropriately maintained by the agency within the next 10 months. Prior to any destruction of paper records, an electronic scan will be verified for completeness and accuracy.
Allotment Code
31705
Record Location
Paper Records - Division of Accounts, WRS TN Tower, 20th & 21st floors, 312 Rosa L Parks Ave, Nashville, TN 37243
Electronic - To be determined, electronic records will be migrated to an equivalent of the State's ECM system
File Arrangement
Chronological
Media Format Generated Summary
Electronic: Spreadsheet/Database
Paper: Sheet
Media Format Stored Summary
Electronic: Spreadsheet/Database
Paper: Sheet
Date Range
1978 to Current
Annual Accumulation
Paper records - 1 cu ft
Electronic records - 4 GB
Current Volume
Paper records - 121 cu. ft
Electronic records - 30GB
Record Value
Administrative
Fiscal
Audit Requirements
State
Information Shared Outside the State
No
Essential Record
No
Confidential
No
Does this Record Series Contain Sensitive Information?
Yes
Agency Retention
Permanent
Record Sample PDF
System Name
To be determined
Hardware Description
Hardware will be functionally equivalent to the State’s ECM system and appropriately maintained by agency
Software Description
Software will be functionally equivalent to the State’s Enterprise ECM system and appropriately maintained by agency.
System Location
To be determined
Backup Procedures
Backup Procedures will meet or exceed STS standards
Disaster Recovery
Backup Procedures will meet or exceed STS standards
Data Migration Description
To be determined but data will be migrated according to STS standards
Legacy Revision UUID
1713