For each close or transaction, ask what a reviewer must prove: authorization, amount, date, coding, payment, delivery, or reconciliation. Map the evidence to that question rather than collecting files without purpose.
A document-retention map for Philippines bookkeeping support
Create a practical retention map so a Philippines bookkeeper knows which evidence to request, where to file it, and when to escalate missing records.
Published · 8 minute read
The short answer
- Map evidence to the transaction, account, period, and reviewer.
- Define approved storage, naming, access, and retention rules.
- Escalate missing or altered records instead of recreating them from memory.
Start from review questions
Define the record fields
Record type, entity, account, period, source owner, file name, storage location, access class, and retention instruction. A Philippines bookkeeper can apply the map consistently when the fields are short and specific.
Use controlled storage
Keep documents in approved folders or systems with named access and version history where available. Do not make personal downloads, email inboxes, or chat threads the only copy of a financial record.
Check completeness
At close, sample transactions and confirm that source, system result, approval, and review note can be found. Mark missing or unreadable records as exceptions with an owner and due date.
Protect the original
Do not overwrite source files to correct a description or date. Add a reviewed copy or note and preserve the original record so the history remains clear.
Apply retention through the owner
The bookkeeper can label records and place them in approved locations, but the client’s legal, tax, security, or records owner sets retention and deletion requirements. Record the controlling policy, effective date, exception owner, and next review date instead of inventing a universal retention period.
Map evidence to a reviewer question
For a supplier payment, the map might require the approved bill, purchase evidence where applicable, payment record, and bank match. For a payroll journal, it might require the approved register and posting report, not every employee document. Name the system, identifier, retention owner, and access restriction so duplicate PDFs are not mistaken for a complete trail.
Handle a missing document explicitly
If the invoice for a $2,100 charge cannot be found, link the bank transaction and vendor statement, mark primary evidence missing, and assign a retrieval owner and due date. The bookkeeper can pause or route the item; they should not recreate an invoice from memory. The finance lead decides whether evidence is sufficient or a corrected source is required. The bookkeeper follows the organization’s approved retention policy and flags records reaching a review point. Authorized owners decide deletion, legal holds, and policy changes; the support role should not remove evidence independently.
Questions owners ask
What does the map need to include?
Include record type, owner, source, naming convention, storage location, access level, period, retention rule, and escalation path.
Can a Philippines bookkeeper organize evidence?
Yes, when the business provides approved storage and access rules. The bookkeeper should not delete records or make retention-policy decisions.