03 – FINANCIAL RESOURCES / FINANCIAL STATEMENTS

03.20

Reports and financial statements  

Records relating to the control and auditing of the institution’s financial management: reports and financial statements, programs, auditing mandates and reports (internal and external), etc.

Copy

Unit

Active

Semi-active

Inactive

primary [ a ]

unit responsible

2 years

8 years

R¹

secondary [ a ]

other units concerned

2 years

D

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

¹ Archives selection: Retain annual financial statements, reports of the external auditor, annual cumulative financial reports, annual financial forms (submitted by the institution to the Quebec government), internal auditing programs and reports. Destruction of support documents used in the production of reports and financial statements and in auditing operations.

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

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Updated: 14/3/02