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925 - ACCOUNTS - PAYABLE

Records relating to amounts owed by ministries and agencies, which are paid from the consolidated revenue fund (CRF).  The CRF is the main operating account of the B.C. government into which all public money of the government is held, other than exempted trust funds.

Record types include correspondence, applications, and other types of records as indicated under relevant secondaries.

For charge cards, see primary 1105.
For financial transaction batches, see primary 1050.
For payments from trust funds exempt from the CRF, see secondary 1130-03.
For salary payments, see the records of Payroll Services.

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

Primary-
Secondary
Records Series   OPR
    A SA FD
925-00 Policy and procedures   SO 7y DE
925-01 General
(supersedes and merges former secondaries 505-01 General, 505-02 Building occupancy changes, 505-03 Client charges, 505-04 Portfolio review (ministry savings), 505-05 Billing advice - accommodation charges, 505-06 "Reoccurring" invoices (aged invoices), 505-07 Adjustment requests)
  FY+1y nil DE
925-03 (superseded by secondary -20 Accounts payable files)  
925-04 (superseded by secondary -20 Accounts payable files)  
925-05 (superseded by secondary -20 Accounts payable files)  
925-06

Direct deposit applications

NOTE:  This secondary covers copies of supplier and employee (i.e., non payroll) direct deposit applications maintained by ministries and agencies.  The originals are maintained by Corporate Accounting Services for seven years after the supplier is no longer active.  For payroll direct deposit applications, see the records of Payroll Services

FY+1y nil DE
925-20

Accounts payable files
(includes invoices, receipts, statements, payment requisitions, travel vouchers, expense claims, and other written requests for payment)
(supersedes former secondaries 910-07 security deposits, 925-03 Overdue accounts, 925-04 Invoice summary sheets, 925-05 Equalized payments, 925-30 Statements of account, 1055-02 Consolidated revenue fund, and 1155-02 Claim documents)

8y = The retention period is based on the six-year limitation period for commencing an action under the Limitation Act (RSBC 1996, c. 266, s. 3) and the six-year assessment period under the Income Tax Act (RSC 1985, c. I-5, ss. 230(4) and 231.1)

NOTE:  For administrative convenience, offices may classify expense claims under this secondary rather than under secondary 1240-20 or 1050-09.  Other accounts payable batches may also be classified under this secondary rather than with financial transaction batches under secondary 1050-09.

  FY+1y 6y DE
925-30 (superseded by secondary -20 Accounts payable files)  

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