03 – FINANCIAL RESOURCES / ACCOUNTING

03.12

Student accounts

Records relating to the control of invoicing, collection and management of tuition fees and other fees payable by the institution’s students: student accounts statements, records dealing with invoicing, payments and recoveries of tuition fees, issue of tuition receipts for tax purposes, etc.

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Unit

Active

Semi-active

Inactive

primary [ a ]

unit responsible

X¹

5 years

D

secondary [ a ]

other units concerned

2 years

D

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

¹ Retention: 2 years after payment of account or closing of collection file.

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

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Updated: 14/3/02