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Accounting and Financial Reporting Development and Structure Files

RDA Number
Effective Date
Record Series Abstract
Record series includes but not limited to documents establishing and supporting fund and program accounting. Examples include Schedule of Expenditures of Federal Awards (SEFA), Hyperion Financial Management (HFM) support, Annual Comprehensive Financial Report (ACFR) fund folders and financial schedules for buildings, land, and equipment.
Record Series Active
Cut Off at End of
Fiscal Year
If Other, Explain
Total Retention Years
Total Retention Months
Retention End Action
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 maintained on the state's shared drive for 3 years and then migrated to SharePoint. Prior to any destruction of paper records, an electronic scan will be verified for completeness and accuracy.
Record Location
Paper Records - Division of Accounts, WRS TN Tower, 21st floor, 312 Rosa L Parks Ave, Nashville, TN 37243
Electronic - State's shared drive and Microsoft SharePoint
File Arrangement
Media Format Generated
Media Format Generated Summary
Electronic: Spreadsheet/Database
Paper: Sheet
Media Format Stored
Media Format Stored Summary
Electronic: Spreadsheet/Database
Paper: Sheet
Date Range
1978 to Current
Allotment Code
Annual Accumulation
Paper records - 1 cu ft
Electronic records - 4 GB
Current Volume
Paper records - 121 cu. ft
Electronic records - 30GB
Record Value
Audit Requirements
Information Shared Outside the State
Essential Record
Does this Record Series Contain Sensitive Information?
Agency Retention
System Name
Microsoft SharePoint
Hardware Description
N/A - This is a cloud service maintained by Microsoft
Software Description
Microsoft SharePoint is a web-based platform used for sharing files and information
System Location
United States
Backup Procedures
Microsoft provides a backup of all SharePoint data that may be accessed for 93 days
Disaster Recovery
STS Disaster Recovery Plan
Data Migration Description
Electronic data files are migrated from statewide drives to Microsoft SharePoint
Records Management Division (RMD)
No recommended changes.
Tennessee State Library and Archives
No recommended changes.
Comptroller Audit Review
We have reviewed RDA 11381 from an audit standpoint. We concur with the recommended retention and disposition specifications.
Agency Records Officer
No recommended changes
RMD Director
RDA 11381 is a request to revise an RDA. The retention period will remain permanent. The format will be paper/electronic. The Abstract, Disposition Notes, and Worksheet have been updated. Recommend approval of the request to revise RDA 11381.
Public Records Commission
PRC approves RDA 11381.