925 - ACCOUNTS - PAYABLE
Records relating to payable accounts. Includes correspondence, billings,
packing slips, copies of financial transactions and other supporting
documentation arranged by supplier or object of expenditure.
For batched financial transaction records, see primary 1050.
For chargeback or fees relating to Freedom of Information and Protection of Privacy Act, see primary 292.
For expenditure and commitment control, see primaries
1100 (general) and
1110 (commitments).
For financial transactions in support of agreements and arrangements as identified in primaries
146 (general),
148 (federal),
150 (inter-provincial),
151 (inter-ministry),
152 (local government) and
154 (United States), see primary 950.
For procurement instruments, see primary 825.
non-OPR NOTE: Offices will retain non-OPR
copies of records for: SO nil DE
Primary-
Secondary |
Records Series |
|
OPR |
|
PIB/PUR |
| | |
A |
SA |
FD |
|
| 925-00 |
Policy and procedures |
|
SO |
5y |
DE |
|
| 925-01 |
General |
|
FY+1y |
6y |
DE |
|
| 925-03 |
Overdue accounts |
|
FY+1y |
6y |
DE |
|
| 925-04 |
Invoice summary sheets
(chronological by fiscal year) |
|
FY+1y |
6y |
DE |
|
| 925-05 |
Equalized payments (level billings)
(by supplier and then chronological by fiscal year) |
|
FY+1y |
6y |
DE |
|
| 925-06 |
Direct deposit applications
SO = upon cancellation of direct deposit payments
NOTE: This secondary covers records relating to applications for direct deposit of
employee travel claims and for direct deposit of vendor payments. For direct deposit of
regular payroll, see primary 1410. |
|
SO+1y |
nil |
DE |
|
| 925-20 |
Accounts payable
(by name of supplier or individual)
For coding instructions, see Appendix A. |
|
FY+1y |
6y |
DE |
|
| 925-30 |
Statements of account
(by name of supplier or individual)
SO = when account has been paid |
|
SO |
nil |
DE |
|
| NOTE: |
For a definition of supporting documentation, see the Core Policy Manual |
|
|
|
|
|
