03 – FINANCIAL RESOURCES / ACCOUNTING

03.14

Accounts payable – Electronic records  

Data used in following up on requests for payment from the receipt of invoices to their payment by the supplier’s deadline. Such files also allow the preservation of paid or cancelled cheque materials, the issuing of cheques to various suppliers in payment of invoices received, the issuing of student bursary cheques, the preservation of files on suppliers who have issued invoices to accounts payable, the consolidation of purchase orders and invoices, 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 following final account payment.
² Destruction: Research value ensured by retention of the following records on paper or microfilm: general ledgers or equivalent, cash or treasury journals (receipts and disbursements) and general ledger entries (schedule 03.08).

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

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Updated: 14/3/02