935 - Accounts, Receivable
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 |
