GARP - The Principle of Transparency

Clearly Understood Recordkeeping Creates Clearly Understood RecordsThe eighth and final Generally Accepted Recordkeeping Principle deals with Transparency.  ARMA’s guidelines, found in the download section of our website, state:  “The processes and activities of an organization’s recordkeeping program shall be documented in an understandable manner and be available to all personnel and appropriate interested parties.”

All organizations must keep records, and the processes used to create and maintain those records should be clearly outlined and understandable, as well as available to legitimately interested parties.  In addition to the organization itself and its personnel, interested parties might be government authorities, auditors and investigators, litigants, and possibly the general public.

It is in the best interest of every organization, and of society itself, that all parties clearly understand that the organization conducts its activities in a lawful and appropriate manner.  The recordkeeping system must accurately record the organization’s activities, and itself be structured in a lawful manner.

The clearest and most durable evidence of this are records.  Recordkeeping policies and procedures must themselves be clear and concise if records maintained in the system are to be the same.  To ensure interested parties will have confidence in them, records should accurately document not only the processes themselves, but the steps taken to implement them.  As with all records, these should be clearly written or recorded in an understandable manner, and be readily available to legitimately interested parties.

The information recorded and the extent to which they are available will vary from organization to organization.  Those subject to open records laws may need to make all records available to any person any time, whereas other organizations have legitimate need to protect proprietary information and should therefore have procedures in place to limit access to information.  The more complex the recordkeeping system, the more extensive the records documenting that system, but the rationale behind it should remain clear and concise.

Remember, you can download a copy of ARMA's guidelines right here on the CanDox website, or contact us for more information and guidance with your recordkeeping program.

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