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- Archival Film Flashes Back to 70s Student Life
- Manuscript Traces SFU's Architectural History
- Early University News Publications Now Digitally Available
- Digitized Programs Commemorate SFU’s Opening & Installation Ceremonies
- Archives Celebrates Fall Convocation with Release of Digitized Programs
- Films Capture Visual History and Sentiment of Time Gone By
- Lost and Found: Simon Fraser Letters
- Oral History Provides Glimpse into Mind of SFU’s First Chancellor Gordon Shrum
- Early SFU Photos Tell a Story That Frames Our World
- Aerial Photos Capture Campus Landscape & Photographer’s Legacy
- You have what...?!! and other interesting things you didn't know about the SFU Archives
- Charting the course of history: documenting SFU's early days from the student perspective (Part 1)
- Charting the course of history: documenting SFU's early days from the student perspective (Part 2)
- Helping others find their history in the future: Preserving the records of the Students of Caribbean and African Ancestry at SFU
- Preserving the sparks of global revolution in the Adbusters Media Foundation fonds
- Reflections of a co-op student
- Debunking popular myths and conspiracies with the Barry Beyerstein fonds
- In "The Beginning...": First student film returns to SFU
- "Got any pictures of Terry Fox?"
- My summer in the archives: a co-op placement retrospective
- Seeing the world through Arthur Erickson's eyes
- Beer (records) in the Archives!
- Quartet in the Quadrangle: PSQ Records Come to SFU
- Navigating silences and filling gaps: finding Black stories in the Archives
- Boxes, boxes, and more boxes: my summer co-op at SFU Archives
- Finding queer joy in the SFU Archives: Out On Campus records now available
- The Selma Wassermann fonds
- Glossary
Accounts Receivable Transaction Records
Function
Finances
PIB
No
RRSDA Number
2007-005
Department
All University Departments
Description, purpose and use of records
Records documenting the receipt of payments made to university departments in return for goods and services provided to other departments and external clients, copies of which are not sent to Financial Services. Records relating to student accounts are covered under RRSDA 1997-018, Student Accounts Receivable - Semester End Final Reports and RRSDA 1997-021, Student Accounts Receivable - Updates.
Records may include but are not limited to credit card, cheque or cash payment forms; invoices; receipts; copies of credit card slips or cheques; journal vouchers; and related documents and correspondence.
Retention periods
| Records | Active Retention |
Semi-Active Retention | Total retention | Final disposition |
|---|---|---|---|---|
| Accounts Receivable Receipts |
CFY + 1 year | 5 years | CFY + 6 years | Destroy |
Active = Active Retention Period, Keep in Office; Semi-Active = Semi-Active Retention period, transfer to University Records Centre; CY = Current calendar year; CFY = Current fiscal year; CS = Current semester; S/O = Superseded or obsolete; OPR = Office of Primary Responsibility; Non-OPR = All other departments
Authorities
These records are created, used, retained and managed in accordance with the following authorities:
- Income Tax Act (RSC 1985, c. I-3.3 (5th Supp.), c.1, s.230(4); s.230(4)(b)(part))
- Limitation Act (RSBC 1996, c. 266)
- SFU Policy AD 3-5, Credit and Collection (AD 3-5)
Retention rationale
The total retention period meets the University's responsibilities under the Income Tax Act (RSC 1985, c. I-3.3 (15th Supp.)) and the Limitation Act (RSBC 1996, c. 266). Section 3(5) of the Limitation Act (RSBC 1996, c. 266) states that any action not specifically provided for by that Act or any other Act may not be brought after the expiration of 6 years from the date on which the right to do so arose. Records must be maintained for six years from the last taxation year in which they are required for a determination under the Canada Income Tax Act (RSC 1985, c. I-3.3 (5th Supp.), c.1, s.230(4)).
Retention and filing guidelines
TRANSFERRING RECORDS TO THE URC
At the end of the active retention period (CFY + 1 year), box the files and transfer to the University Records Centre (URC). Prepare and retain a file list of records transferred. For each box prepare a box contents listing, itemizing all files. Always include ONE copy of the file list inside the box sent to the URC taped to the underside of the lid; keep ONE copy for your own records; and send ONE copy (paper or electronic) to the Archives (see Procedures for Transferring Records to the University Records Centre).
related RRSDAs
Status
RRSDA is in force
Approval Date
20 Aug 2007