935 - ACCOUNTS - RECEIVABLE
Records relating to receivable accounts. This primary covers records
relating to revenue received by a government ministry for services rendered
or through the sale of goods.
Record types include: invoice and receipt books, correspondence, memoranda, and reports.
For batched financial transaction records, see primary 1190.
For financial transactions in support of agreements and arrangements identified in primary 150, see primary 950.
For fixed asset write-offs, see primary 740.
For revenue control and recoverable amounts, see primary 1190.
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 |
|
| 935-00 |
Policy and procedures |
|
SO |
5y |
DE |
|
| 935-01 |
General |
|
FY+1y |
6y |
DE |
|
| 935-03 |
Cash register tapes
(arrange by account) |
|
FY+1y |
6y |
DE |
|
| 935-20 |
Accounts receivable/invoice books
SO = upon fiscal year end of the last completed transaction in the invoice/receipt book |
|
SO+1y |
6y |
DE |
|
| 935-25 |
Accounts receivable/receipt books
SO = upon fiscal year end of the last completed transaction in the invoice/receipt book |
|
SO+1y |
6y |
DE |
|
| 935-30 |
Outstanding accounts
(includes write-offs)
SO = upon the end of the fiscal year in which the debt is collected or written off |
|
SO+1y |
6y |
DE |
|
| 935-40 |
Secondary deleted 2003/05/29 |
|
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| NOTE: |
For a definition of supporting documentation, see the Core Policy Manual. |
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