Includes records relating to receivable accounts. This primary covers records relating to revenue generated through services and sources other than taxation. For records relating to taxation - taxes collected see primary 1970. -01 General CY + 1 6y D -20 Accounts receivable CY + 1 6y D -30 Outstanding accounts SO* + 1 6y D (*SO = when paid) -40 Write-offs SO* + 1 6y D (uncollected accounts) (*SO = when written off) 1650 ADVANCES Includes records relating to the control of petty cash, salary, travel and other accountable advances. -01 General CY + 1 6y D -02 Petty Cash CY + 1 6y D -03 Travel advances CY + 1 6y D -04 Salary advances CY + 1 6y D A SA FD 1680 AUDITS Includes records relating to the administration of audits and reviews of agreements, procedures and programs, including correspondence, reports, responses and follow-up. -01 General CY + 1 6y D -20 Audits, by year S) nil P 1690 BANKS AND BANKING Includes records relating to the establishment, maintenance and termination of First Nation organization bank accounts. -01 General CY + 1 6y D -02 Bank and financial institution addresses SO* nil P -20 Bank accounts CY + 1 10y D (*SO = until updated or changed) 1700 BUDGETS GENERAL – Includes records relating to budgetary practices and procedures, controls and programs. -01 General CY + 1 6y D -02 Budget planning CY + 1 6y D -03 Approved budgets, by financial year CY + 1 nil P 1705 BUDGETS CAPITAL –
Includes records relating to receivable accounts. This primary covers records relating to revenue generated through services and sources other than taxation. For records relating to taxation - taxes collected see primary 1970. -01 General CY + 1 6y D -20 Accounts receivable CY + 1 6y D -30 Outstanding accounts SO* + 1 6y D (*SO = when paid) -40 Write-offs SO* + 1 6y D (uncollected accounts) (*SO = when written off) 1650 ADVANCES Includes records relating to the control of petty cash, salary, travel and other accountable advances. -01 General CY + 1 6y D -02 Petty Cash CY + 1 6y D -03 Travel advances CY + 1 6y D -04 Salary advances CY + 1 6y D A SA FD 1680 AUDITS Includes records relating to the administration of audits and reviews of agreements, procedures and programs, including correspondence, reports, responses and follow-up. -01 General CY + 1 6y D -20 Audits, by year S) nil P 1690 BANKS AND BANKING Includes records relating to the establishment, maintenance and termination of First Nation organization bank accounts. -01 General CY + 1 6y D -02 Bank and financial institution addresses SO* nil P -20 Bank accounts CY + 1 10y D (*SO = until updated or changed) 1700 BUDGETS – GENERAL Includes records relating to budgetary practices and procedures, controls and programs. -01 General CY + 1 6y D -02 Budget planning CY + 1 6y D -03 Approved budgets, by financial year CY + 1 nil P 1705 BUDGETS – CAPITAL
Section-5-Finance.docx