03 - FINANCIAL RESOURCES / ACCOUNTING

03.07

Accounting – Electronic records

Data used in managing accounting system budget activities: outstanding obligations, yearly transactions, cash or treasury journals (cash receipts and disbursements), general ledgers, etc.

Copy

Unit

Active

Semi-active

Inactive

primary [ c ]

unit responsible

X¹

5 years

D²

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

¹ Retention: 2 years (data relating to outstanding obligations can be destroyed as soon as obligations have been reported or debited).
² Destruction: Research value ensured by retention of the following records on paper or microfilm: general ledgers or equivalent, accounting systems, cash or treasury journals (cash receipts and disbursements) and journal entries (general ledger) (see schedule 03.08).

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

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Updated: 14/3/02