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03 – FINANCIAL RESOURCES / BUDGETS

03.05

Budgets – Electronic records  

Data used to prepare and follow up on budgets of the institution and its various components (operating funds, investment funds, research funds, special funds, trust funds): budget estimates, annual budgets (statements of revenue and expenditure), accounting management of budgetary activities, financial reports, etc.

Copy

Unit

Active

Semi-active

Inactive

primary [ c ]

unit responsible

2 years

5 years

D1

N o t e s :                                                                                 ( D = Destruction R = Retention )

1 Destruction: Research value ensured by retention of the following paper records or microfilm: official versions of budgets approved, global statements of expenditures at fiscal-year-end and detailed budget accounting statements (see schedule 03.06).

[   ] = medium --->a = paper b = microfilm c = electronic  d = audio-visual e = other

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Updated: 14/3/02

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Records Retention Schedules for
Quebec Academic Institutions