Roles and Responsibilities of Electronic Records Managers
Although the fundamental principles for keeping records in an electronic environment are more or less the same as in a paper environment, the skills required to manage them may be different.
As the Canadian archival writer and educator Terry Cook has noted:
…for the first time, [records managers and archivists] are not producing, managing, and saving physical things or artefacts, but rather trying to understand and preserve logical and virtual patterns that give electronic information its structure, content, and context, and thus its meaning as a ‘record’ or as evidence of acts and transactions. 1
Managing records within an electronic system or in a mixed paper/electronic environment requires new partnerships between information professionals. In general, the decision to use computers to manage financial records will be taken by senior managers, with technical advice from information technologists. The development and introduction of computerised financial systems should involve collaboration between all key individuals, including financial managers, information technology (IT) staff and records managers. Financial managers, as the users, need to determine their own requirements. IT systems programmers will be primarily concerned with developing and introducing current systems and preparing for the next generation of systems. It is the role of the records professionals to bring a longer term perspective to the project and to ensure that records management principles are safeguarded.
In many countries, records managers previously have not been involved in the management of financial records. When extending records management into what may be, in effect, a new area, there is potential for a conflict of interests in the management and control of the records. The roles and responsibilities of the records manager, the accounting staff and the auditors are complementary, but the scope of their duties must be clearly defined, documented and communicated.
The scope of the records management authority’s powers and responsibilities should be defined and set out in a records procedures manual. This should be distributed to all staff concerned and the financial and accounting staff should be encouraged to see the records procedures manual as a complement to the financial instructions and accounting manual.
The written procedures should clearly define the records management process and its application to financial records. Financial instructions, audit and accounting manuals should also reflect records management requirements. Records management procedures should be monitored and updated on a regular basis. The introduction of records management techniques and practices will require careful staff training.
The first action is for records managers to understand the objectives of financial records management, and then be clear on the key principles of financial records care, regardless of whether the records are in paper or electronic form. Then they can consider the criteria for an electronic records system.
Objectives of Financial Records Management
Developing and implementing a financial records management system requires clarity about its aims and objectives irrespective of whether the system is manual, electronic or mixed. The objectives involved normally include
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maintaining the financial record throughout its life in a consistent and structured manner
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supporting the audit function and external accountability of the organisation
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enabling the organisation to meet its legislated financial obligations
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meeting the accounting, reporting and financial management needs of the organisation, including economic and fiscal policy and planning
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protecting the integrity and accuracy of the record to guarantee the organisation a reliable source of financial information
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providing ready access to and retrieval of financial information
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making cost-effective use of resources allocated to the creation, maintenance and use of financial records, thus ensuring timely disposal of financial records without compromising their integrity and utility as an information resource
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adding value to the financial information system through documentation and control of financial records.
General Principles of Financial Records Management
The following principles should provide the basis for managing financial records.
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Managing financial records is the joint responsibility of accounting, audit, financial and records personnel.
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Financial records should be managed throughout their life, from the point of creation to their ultimate disposition.
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Records should be identified and documented in relation to financial functions.
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Records should be arranged to permit their retrieval by accounting periods and by financial activity.
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Records should be protected against unauthorised access, alteration, copying and destruction.
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Control should be exercised over the structure, content, location and movement of records.
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Records should be retained for the length of time required to meet statutory obligations and the needs of financial operations, management, audit and research.
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Records and record systems should be subject to audit and review.
Criteria for an Electronic Records System
All too often, projects developed without the input of records managers fail to meet their objectives because there has been inadequate attention to records issues. The records manager must ensure the following safeguards are in place to ensure electronic records are protected.
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The information in the existing financial management system must be well organised, accurate, easily accessible and sufficiently reliable to move to an integrated system.
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The integrity of the electronic records must be maintained: that is, the records must be complete, accurate and verifiable.
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Appropriate security procedures and systems (such as access restrictions/ permissions) must be imposed to ensure that (1) only authorised information is input into the system and generated from the system and (2) only authorised individuals can access or amend records. There must also appropriate back-up procedures and storage facilities to ensure records can be restored if necessary.
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It must be possible to retrieve the records when needed for administrative, legal or historical purposes, and records should only be destroyed with proper authority according to records schedules.
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There need to be appropriate management structures in place to support the operation of the system, including legislation to support the legal admissibility of electronic information if there is no parallel paper system.
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There must be adequate administrative provisions to support the ongoing maintenance of the system, including financial resources, adequate physical conditions and sufficient staff. For example, there must be a reliable power supply; there need to be secure backup and storage procedures and facilities; the electronic and paper records need to be stored in appropriate environmental and physically secure conditions.
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The organisation’s accounting manual will usually specify record formats for accounting records, and in some cases it will define rules for the handling and custody of financial records. However, accounting manuals do not normally establish standards for managing records. Records managers need to work with officials in financial agencies to establish standards in such areas as retention periods, records formats, media, control systems and equipment.
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There must be an effective training programme for users and custodians of records.
In addition to ensuring these standards and requirements are in place, records professionals can also help the development of the financial records system by
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identifying records with continuing utility and enduring value
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determining, with the stakeholders, how long valuable records need to be maintained and accessible in order to meet administrative or archival requirements
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identifying the structural and contextual information (metadata) that needs to be captured and maintained with electronic records of enduring value if they are to remain identifiable and accessible over time
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working with systems developers to ensure that electronic records can be preserved over time and public access provided, as specified in archival legislation.
These issues are explored in greater depth in Managing Electronic Records and Organising and Controlling Current Records.
Activity 6
Does your organisation automate its financial management functions? If so, write a description of exactly what processes are automated. Who manages the system? How is it used? If your organisation does not have an automated financial management system, write a brief description of whether you think such an automated system could be installed and what advantages and disadvantages it might bring.
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