Records management ensures that institutional records of vital historical, fiscal, and legal value are identified and preserved, and non-essential records are discarded in a timely manner according to established guidelines and identified legislation. Benefits of good records management include more effective management of the current records (both paper and electronic); a reduced / eliminated level of record-keeping redundancies; reduced costs for records storage equipment and supplies; and increased usable office space through the elimination of unnecessary file storage. In addition, records management provides institutional accountability and timely access to information.
Records may be in paper, digital or other formats and some examples include: emails, reports, databases, samples and objects, letters, minutes, photographs, social media sites, faxes, spreadsheets, maps and plans, information in business systems, text messages, policy and briefing papers, and research data.
Instruction 449: Each FMI shall have a records section, the size and elaborateness being proportionate to the amount of work being done there.
Instruction 450: Each FMI shall develop and keep updated a written protocol for managing office records. The protocol shall be composed of a mix of formats with a clear system of tracing the records through the mix. The protocol shall be cascaded down to the FMU level for FRs and to the subcounty level for LGs.
Instruction 451: The protocol shall provide for the following as a minimum:
(i) All documents which affect the official record on an employee must be kept properly regardless of the source and
(ii) An employee’s personal records must be complete and up-to-date at any given time. A copy of an employee personal record shall be kept in the personal file of the employee
(iii) Government FMIs shall maintain the following staff files for each employee (see also Ministry of Public Service, 2010[1] ):
a) A confidential personal file;
b) An open personal file;
c) Staff performance appraisal report folder; and
d) A computerised personal and payroll record.
(iv) The Responsible Officers shall ensure records of enduring value (diaries, memoranda manuscripts, maps and other records) that will become of increasing importance as time passes are carefully preserved (Public Archives)
(v) No official records shall be destroyed without a prior written consent of the Responsible Officer so that the Officer in Charge of National Records can arrange to transfer the records to the National Archives. Where employees have important records at the records centre under their care, a routine must be introduced for inspection of the records, and to fumigate the records against vermin.
(vi) Any destruction of official records may be done following the national regulations for protection and destruction of institutional records
(vii) Provisions for updating records in the mix of formats
The main purpose of financial information (records) is to enable various users make decisions about the financing of the entity and exercising influence on management’s actions that affect the use of the entity’s economic resources. Financial records form part of accountability for funds extended to the staff for the operations of the institution. Financial records are prepared to ensure best use of funds and to enable accountability for the funds.
Instruction 452: The following key control objectives are essential to the system of accounting operated at all levels in government and the associated institutions.
• Accuracy - The information in the accounts and the supporting subsidiary records shall be accurate, representing the actual substance of past events, without undue errors or omission.
• Completeness - The information in the accounts and the supporting subsidiary records shall be a complete representation of all transactions that have occurred during the reporting period.
• Existence/Validity - All transactions accounted for must be genuine transactions.
• Economy - The financial management system shall include controls to ensure the prudent allocation of resources.
• Effectiveness - The financial management system shall include controls to ensure the effective performance of government/ institutions responsibilities.
• Efficiency - The financial management system shall seek to operate as efficiently as possible by optimising the relationship between inputs and output, costs and benefits.
• Minimise risk of fraud and corruption - The financial management system shall include controls to minimise the risk of fraud and corruption.
Instruction 453: The following accounting documents shall be maintained by electronic means or in manual form, as the case may be:
• Revenue and accounts receivable documents - receipt books, revenue registers and revenue assessment forms, revenue collection cashbooks, invoices, withholding tax certificates.
• Expenditure and accounts payable documents – Payment vouchers, payroll, Goods Received notes, petty cash voucher, Supplier Invoices, Purchase Orders, Local Service Orders, payroll change documents, contracts.
• Asset and Inventory documents – ownership documents such as log books, title deeds, valuation reports, sale agreements; and
• Any other accounting documents prescribed by law.
Instruction 454: An FMI shall maintain in electronic or manual form, the following registers to facilitate maintenance of comprehensive and relevant financial information:
• Fixed assets – where these have been expensed directly on acquisition.
• Contracts.
• Books of original entry.
• Supplier invoices.
• Destroyed records.
• Bank accounts.
• Bank account signatories.
• Inventories; and
• Any other register that may be necessary.
The amount of information generated in an institution can be enormous due to big volumes of transactions, which calls for efficient tools for processing of data and storage of the information. Financial management software packages ensure financial control is achieved since packages organize and turn up information faster. The software increases data accuracy through capture of information at one point and accurate computations. This leads to improved decision making because the decision makers trust the records and information. The financial management software package also improves financial data security.
Instruction 455: Government FMIs shall use electronic management information systems suitable for their operational environment, and as approved by the relevant governing bodies in consultation with the Secretary to the Treasury [Section11 (2) (d) of the Public Finance Management Act, 2015].
The records kept by the institution should reflect the forest management goals and objectives. For example, timber production involves long-time periods and keeping records in a systematic fashion will help in remembering activities that happened years ago. Production and marketing information needs to be integrated so that the institution responds to the market needs with appropriate products that are outputs of a good production process. Maintaining a historical record of forest management activities will assist in making better-informed decisions, and save money in the long run. Keeping records is not only financially prudent, but results in more effective management.
Good record-keeping helps document the forest's history, monitor and track management activities, allocate resources, and management activities, and provide information for tax purposes. Besides keeping good records for tax purposes, good records help determine production costs, and estimate taxable income or expenses due to forest products sales, involuntary conversions, casualty losses, theft, and estate transfers.
Instruction 456: The responsible office shall record all forest management activities and their associated costs and revenues. The information to record may include:
• Acquisition and ownership
• Invoices
• Receipts
• Contracts
• Tax statements
• Paid labour
• Boundary maintenance
• Consultations with professionals or financial advisers
• Hours of work done by you and family (especially your spouse)
• Attendance (and hours) at forestry-related meetings
• Management plans--maps, inventories, etc.
• Use of property by outside groups
• Tours and workshops on your property
• Special recognitions (e.g., certification or awards)
• Important events
• Fires
• Storms
• Pests
• Etc.
Internal data records consist of information collected about the customers and prospective customers and may include: geographic location, gender, age, buying behaviours, and communication preferences, web site visitors, traffic, and other customer engagement activities, who is buying the product, and buying patterns. Sales and marketing teams may also maintain information about customer references, success stories, and how prospective customers are progressing toward becoming new clients.
Instruction 457: The institution shall operate a system to handle data and information to provide real time marketing information for decision making. The type of data and information to capture, sort, analyse, evaluate and disseminate for decision making include: internal data, market intelligence, and market research.
Instruction 458: Marketing research information should focus on identifying marketing opportunities and solving marketing problems, using customer insights derived from the collection and analysis of marketing information.
Republic of Uganda, 2010. The Uganda Public Service Standing Orders ↩︎