03 - FINANCIAL RESOURCES / ACCOUNTING

03.15

Accounts payable  

Records relating to the management of accounts payable: invoices, requests for payment, supporting documents, suppliers’ account files, cheques (cashed, cancelled, returned, NSF, cheque copies), logs and lists of cheques issued, records relating to the administration of petty cash, reimbursements of expenses incurred for travel, representation, moving, etc.

Copy

Unit

Active

Semi-active

Inactive

primary [ a ]

unit responsible

2 years

X¹

D

secondary [ a ]

other units concerned

2 years

D

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

¹ Retention: 5 years or the duration of warranty, whichever is longer (warranties may also be kept in the movable assets file, covered under schedule 04.10). 

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

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Updated: 14/3/02