940 – Accounts – Standing and Other Advances

940 - ACCOUNTS - STANDING AND OTHER ADVANCES

Records relating to the control, reconciliation, and accountability of advances (e.g., petty cash, travel, and supplier advances).

Record types include correspondence, request forms, and reports.

For accounts payable, see secondary 925-20.
For salary advances, see the records of Payroll Services.
For travel cards, see primary 1105.

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

Primary- Secondary	Records Series	OPR
		A	SA	FD
940-00	Policy and procedures	SO	7y	DE
940-01	General	FY+1y	nil	DE
940-02	(superseded by secondary -20 Advance accounting and reconciliation files)
940-03	(superseded by secondary -20 Advance accounting and reconciliation files)
940-04	(superseded by secondary -20 Advance accounting and reconciliation files, and since 2003 by the records of Payroll Services)
940-05	(superseded by secondary -20 Advance accounting and reconciliation files, and since 2003 by the records of Payroll Services)
940-07	(superseded by secondary -20 Advance accounting and reconciliation files)
940-20	Advance accounting and reconciliation files (supersedes and merges former secondaries 940-02 Field-float, 940-03 Petty cash, 940-04 Salary, 940-05 Seconded or exchange employee, 940-07 Working capital, 940-30 Other advances) NOTE: For administrative convenience, these records may be classified with other financial reconciliation files under secondary 920-20.	FY+1y	6y	DE
940-30	(superseded by secondary -20 Advance accounting and reconciliation files)