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
1870 LETTERS OF CREDIT Includes records relating to the issuance and receipt of letters of credit. -01 General CY + 1 6y D -20 Letters of credit (individual) SO* 8y D (*SO = until expires) 1880 REPORTS, STATISTICS, STATEMENTS Includes records relating to the financial reporting systems, financial management reports, statistics and statements. Includes working papers, correspondence and individual reports. For administrative reports and statistics, see primary 0640. -01 General CY + 1 6y D -20 Reports, by title and date CY + 1 6y P 1890 REVENUE CONTROL Includes records relating to the control of recoverable amounts and potential revenues. Includes records on revenue and expense accounts, recoverable amounts, etc. For fixed amounts due and payable, see primary 1630. For funds recoverable due to agreements and arrangements, see primary 1660. -01 General CY + 1 6y D -02 Revenue accounts CY + 1 6y D -03 Recoverable amounts CY + 1 6y D 1900 SALARIES AND WAGES – BENEFITS AND SERVICES Includes records relating to payment of employee benefits and services. -01 General CY + 1 6y D -02 Superannuation register SO* nil P (*SO = until updated) -20 Benefits, by name CY + 1 6y D - Medical Services Plan of BC - Extended Health 1920 SALARIES AND WAGES – PAYROLL Includes records relating to the payment of employees, including the calculation of pay, deductions from that pay, and adjustments to pay. This includes regular, overtime and the employee pay records. Note: the hours worked by an employee on each day, regardless of whether the employee is paid on an hourly or other basis, constitute a part of the employee payroll record, and will be retained as part of the individual payroll record. See Legal Citation number 7, 41, Appendix 2. -01 General CY + 1 6y D -20 Current payroll files (PIB) S)* 2y D (*SO = when employment terminates) (PIB = Personal Information Bank) A SA FD 1940 SIGNING AUTHORITIES