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935 - Accounts, Receivable

Last updated on July 24, 2024

Records relating to amounts due to ministries and agencies.  This involves the accounting and reconciliation of receivables, the collection of overdue accounts, and the write-off or extinguishment of uncollectible accounts.

Record types include correspondence, invoices, receipts, and reports.

For accounts receivable period-end reporting, see primary 1180.
For bank deposits, see secondary 985-03.
For claims made under cost-sharing agreements, see primary 950.
For encumbrances, see primary 1095.

non-OPR NOTE: Offices will retain non-OPR copies of records for: SO nil DE

Primary-Secondary Records Series OPR
  A SA FD
935-00 Policy and procedures SO 7y DE
935-01 General FY+1y nil DE
935-03 Cash register tapes and data
(also known as point of sale systems)
NOTE: Office of the Comptroller-General authorizes the removal of credit card data from financial records in accordance with established policy and PCI (Payment Card industry) requirements. Read memorandum here (PDF).		 FY+1y 6y DE
935-20 Accounts receivable files
(covers security deposits, accounts receivable/receipt books, and consolidated revenue fund)		 FY+1y 6y DE
935-30 Outstanding accounts subject to the Limitation Act
(covers the collection of overdue accounts)
SO = upon the end of the fiscal year in which the debt is collected or written off
7y = The retention period is based on the six-year limitation period under the Limitation Act (RSBC 1996, c. 266, s. 3).
NOTE: Outstanding accounts not subject to the Limitation Act (e.g., court fines) are covered in the ORCS of the appropriate program area.		 SO+1y 6y DE

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OPR – office of primary responsibility

A – active
SA – semi-active
FD – final disposition

FY – fiscal year
nil – no retention period
SO – superseded or obsolete
y – year
DE – destruction

Resources

Learn how government records are managed:

Contact information

For general inquires, contact the Government Information Management (GIM) Branch at:

Email
GIM@gov.bc.ca