Office of Programme Planning, Budget and Accounts Accounts Division revised 2008
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1 Office of Programme Planning, Budget and Accounts Accounts Division revised 2008 Schedule No. Series Title Description Total ACCT Accounts Division ACCT101 Accounts Receivable used to produce receivable analyses and 3 months D No Subsidiary Ledger collection letters. ACCT102 Bank Reconciliations Reconciliation of various United Nations bank accounts, including statements. ACCT103 Cancelled or Voided Issued checks returned uncashed. Checks ACCT104 Case Files of the Advisory Board on Compensation Claims and UN Claims Board Files on compensation claims cases brought before the Advisory Committed on Compensations Claims and the United Nations Claims Board arranged numerically by case number. T + 10 D No T = Claim/case settled. ACCT105 Claims for Education Grants T + 9 D Yes T = Grant claim settled. ACCT106 Cleared (Paid) Checks showing proof of United Nations payments, C + 5 D No (except Tax checks) not including payments for taxes. ACCT107 Cleared (Paid) Checks Payments made on behalf of staff members to cover C + 11 D No for Federal, State & City Taxes their income tax obligations. ACCT108 Computer Programme s used to operate various financial electronic C + 2 D No and Procedures Library information systems. ACCT109 Consignment Reports Calculation of amount due to consignors. ACCT110 Contractors and UNPA of financial results. Monthly Financial Statements ACCT111 Contributions - Member s of scale of assessments & cont of Member P A Yes s are sent to States Assessments and States; notification to Member States of assessments Archive after C + 3 Receipts & receipt of their contributions to regular budget, peacekeeping operations & int'l tribunals; representation by Member States; monitoring & forecasting the Org's cash flow; & 5th Comm. matters, including Corres. of the Cmte on Contributions' corres. & conference room papers. ACCT112 Contributions s - Voluntary Contributions s relating the the receipt, acknowledgement and allocation of voluntary contributions to various United Nations activities. Page 1 of 6 C + 7 D Yes
2 Schedule No. Series Title Description Total ACCT113 Cumulative General used to update General Accounts Master and C + 5 D No Accounts Transactions produce daily registers. ACCT114 Cumulative Payroll used to generate payroll vouchers and C + 7 D No Earnings by Year income tax statements; retained in originating office. ACCT115 Daily Remittance Daily folders of supporting papers for cash and Transmittal Notices postage stamp receipts. ACCT116 Daily Runs (Proofs and Work sheets containing information incorporated in C + 1 D No Registers) the monthly allotment report and posting record. The records are destroyed in the creating office. ACCT117 Debit Memos Advices from banks that payment or withdrawal has been made. ACCT118 Disbursement (Payment) of United Nations payments, including Vouchers supporting papers, for all payments, including day to day expenses, investments, pension fund payments, payroll, etc. ACCT119 Disbursement Vouchers of vouchers for payments. ACCT120 Duty Stations Historical used to calculate post adjustment Post Adjustment Tables entitlements; by country. ACCT121 Duty Status Summaries indicating status of staff members for payroll, mid-month used by departments to record overtime. ACCT122 ACCT123 ACCT124 Federal, State and City Quarterly Tax Advances Field Accounting s - Technical Cooperation Projects Final Payment of Federal, State andcity Income Tax & First Quarter Tax Advances showing amounts given to staff members to cover estimated tax payments and check numbers. Vouchers and supporting papers for technical cooperation projects. showing exact amounts less advances given to staff to pay yearly income taxes plus first quarter advances. S + 12 D No Retain only most recent 12 tables for each country.þeach country. C + 11 D Yes T + 7 D Yes T = Project Completion C + 11 D Yes ACCT125 Financial Statements Semi-annual, annual and biennial statements. B A No ACCT126 General Accounts Master Monthly records used to produce trial balances and File - Monthly allotment reports. ACCT127 General Fund Checks of checks issued daily. C + 7 D No ACCT128 General Ledger United Nations basic financial record, including P A Yes monthly postings and trial balance. Page 2 of 6 C + 5 D No Retain June & September ONLY for full 5 years. Other months may be destroyed after 3 months.
3 Schedule No. Series Title Description Total ACCT129 Headquarters Monthly Monthly financial reports for garage administration, Receipts and catering service, gift centre and floor space rental Expenditures. ACCT130 History Sheets of Personal Earnings ACCT131 Imprest Control Files - Technical Cooperation Projects ACCT132 Income Tax Advances Subsidiary Ledger, on microfiche, of earnings and deductions for individual staff members, retained for pension purposes. Financial history of technical cooperation project with copies of vouchers, documents and cables. used to issue tax advance and reimbursement checks and record advance recoveries, retained in originating office. Proofsheets of actions relating to processed tax ACCT133 Income Tax Transmittal Blocks reimbursements. ACCT134 Inter-office Vouchers Incoming payments made by offices away from Headquarters and on behalf of offices away from Headquarters. ACCT135 Invoices - Publications, Visitors Service & Radio/Visual Services - Copies Copies of United Nations invoices indicating amount owed for publications, guided tours and audio visual material. ACCT136 Invoices (Bills) Copies of all bills drawn by the United Nations against delegations, organizations or individuals for charges incurred on their behalf. ACCT137 ACCT138 Invoices and Credit Accounts receivable computer input and credit control. Invoices for Sale of Copies of United Nations invoices indicating amount Publications, Visitors owed for publications, guided tours and audio visual Service & Radio/Visual materials. Services P A No T + 7 D No C + 5 D No C + 11 D No ACCT139 Journal Vouchers of adjustments made on previous entries. ACCT140 Life Insurance - Deceased Separated Staff w/ Fully Paid Beneficiaries ACCT141 Miscellaneous Obligation Documents (MODs) Reference copies of supporting documents for vouchers. T + 20 D Yes T = Settlement of Life Insurance Claims -- Beneficiaries Fully Paid. C + 6 D No ACCT142 Monthly Allotment Report, Current and Prior Year of all details relating to expenditures and unpaid obligations. Page 3 of 6
4 Schedule No. Series Title Description Total ACCT143 Monthly Allotment, Year end cumulative summary of monthly allotments. C + 7 D No Cumulative December Statements ACCT144 Monthly Allotment, Summary of information contained in monthly C + 1 D No January to December Statements allotment report. ACCT145 Monthly Pay Period Payroll Unit working file with a copy of all monthly Reading Files work. ACCT146 Monthly Trial Balances Credit control. Balances ACCT147 Notification Letters to Form letter requesting staff to settle their accounts. Staff Members (Accounts Receivable) ACCT148 Opening Monthly Payroll used for generating payroll checks and 10 months D No Retain 10 months. Master File pension reports. Retained in originating office. ACCT149 Payroll Check Register - Listing of staff members' payroll checks. C + 8 D No Bi-monthly ACCT150 Payroll Reports and used for processing and balancing payroll Coding s actions. ACCT151 Payroll Unit Copy of The Central Accounts Section copy is retained in the C + 3 D No Payroll Vouchers ACCT152 Progress Reports - Technical Cooperation Projects Archives for 6 years. Reports showing cumulative counterpart cash expenditures for the technical cooperation project in local and dollar currencies. ACCT153 Receipt Vouchers s of funds received by the United Nations through theþcashier's Office, and by other means, including sales at retail outlets. ACCT154 Receivable Subsidiary Ledgers Reports & Statements Sale to Public s of accounts receivable and statistics on sale of publications and audio visual materials and guided tours. T + 7 D No T = Project Completion ACCT155 Remittance Advices Accounts receivable computer input and credit control. ACCT156 Revenue Producing used to produce statement of account and C + 2 D Yes Accounts Receivable Subsidiary Ledger collection letters and to record receipts. ACCT157 Salary Advances used to report outstanding advances and 3 months D No Subsidiary Ledger recovery history; retained in the originating office. ACCT158 Salary and Allowances s used to calculate payroll. S + 20 D No Retain only 20 most ACCT159 Table Sale of Publications Accounts Receivable Closed Files Invoices, credit notes, copies of statement and correspondence with respect to sales of UN published documents. Page 4 of 6 recent tables,
5 Schedule No. Series Title Description Total ACCT160 Separated Staff C + 13 D No Members' Finance Files ACCT161 Separated Staff Files containing copies of the staff members' tax C + 13 D No Members' Income Tax forms. Files ACCT162 ACCT163 ACCT164 ACCT165 Separated Staff Members' Insurance Files Staff Termination Vouchers Statement of Earnings for Income Tax Statements of Monthly Accounts for Specialized Agencies of payments made to staff members upon separation. indicating net taxable income for United Statescitizens. Monthly statements indicating amount owed the United Nations by specialized agencies. T + 30 D No T = Separation of staff member T + 7 D No T = Separation of employee. C + 8 D No ACCT166 Subsidiary Ledgers for of all accounts to be paid by the United Accounts Payable Nations. ACCT167 Subsidiary Ledgers for of all United Nations billings. Accounts Receivable ACCT168 Taxable Earnings Master used to prepare statement of taxable C + 3 D Yes File earnings, retained in originating office. ACCT169 Travel Agency Credit Confirmation of refunds on unused tickets. C + 6 D No ACCT170 Travel Authorizations Authorizations for official travel. C + 6 D No ACCT171 Trust Funds Unit Current Files C + 3 D No ACCT172 Trust Funds Unit Permanent Files s including allotment advices; cash receipt,inter-office and journal vouchers; allocations to and expenditure reports from executing agencies; financial statements; and current transactions correspondence. of authority and purpose of establishing a general purpose trust fund; establishment of bank accounts, designation of certifying officers; financial policy and procedure relating to the fund. T + 7 A Yes T =Trust fund closed out; all contributions and expenditures reconciled and final audit completed. C + 10 No ACCT173 Vendor Payment s s of payments to vendors by vendor, date, amount. Currently in IMIS, previously on cards. ACCT174 Write-off Submissions Credit control. ACCT175 Insurance Policies Risk Commercial Insurance Policies T + 7 D No T= project completion Management Unit ACCT176 Insurance Policy s and Memoranda to insurers and various UN T + 7 D No Correspondence Risk entities Management Unit Page 5 of 6
6 Schedule No. Series Title Description Total ACCT177 Contract Correspondence related to insurance on various T + 7 D No Correspondence Risk contracts Management Unit ACCT178 Claims Risk Management Unit Malicious Acts claims, vehicles, property, air travel, aviation, cargo T + 7 D No T= claim/case settled codes: Disposition codes: B=Budget period; C=Current Year; P=While needed to conduct UN business; T=Termination or completion of programme or project S=Superseded A=Review for Archival (permanent); D=Destroy Page 6 of 6
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