Effective: April 1, 2016
Applicable FAM Policies: 207 Accountable Forms Control
Applicability: GNWT Departments and Public Agencies

INTERPRETATION

The Office of the Comptroller General approves policies and procedures for ordering, issuing, and tracking of accountable forms including financial information requirements on the forms.

Order and Supply of Forms

Accountable forms are stocked at the GNWT warehouse and may be ordered using the appropriate requisition form. Custodians shall assess available supply and re-order stock in time to avoid depletion.

Safekeeping

All Departmental or Public Agency custodians shall:

• store accountable forms in a secure area with restricted access.
• distribute accountable forms with methods that ensure security and safekeeping of forms in transit, e.g., via registered mail or courier service.
• keep perpetual Inventory Control Logs for accountable forms in their care.
• regularly review their Inventory Control Logs and inventory to ensure complete and accurate records.
• Account for each accountable form individually.
• Record voided forms in the inventory control log and retain copies of each voided (clearly marked “Void”) form.

A physical inventory count of accountable forms must be performed quarterly by a public officer with no accountable forms custodial duties. The sequence and physical count of forms on hand must reconcile with the sequence and balance of unused forms recorded in the inventory control log.

Staff responsible for inventory counts or forms shall report to their supervisor or more senior officer any misuse of accountable forms and any discrepancies between inventory control log records and actual forms on hand.

Expired or Obsolete Accountable Forms

The accountable forms custodian shall:

• recall expired or obsolete accountable forms;
• record their return in the inventory control log;
• destroy the forms in the presence of another witnessing public officer; and,
• record the destruction in the inventory control log.

Records Retention

Financial accountable forms and related records must be kept for seven full years after the close of the fiscal year to which the records relate. Non-financial accountable forms must be kept as specified in related policies.