Records of expenditures of monies for goods and services on behalf of the University.
Content & Scope
The records include source documents such as purchase orders, suppliers' invoices, expense claims, requests for payment, cancelled and void cheques, drafts and wires, and related correspondence.
This records class excludes source documentation relating to purchases made under the University purchasing card (Pcard) program.
For purchases made under the University's Pcard program, see FN15 – Purchasing Card Transactions.
- Other units as arranged with Finance.
Vice President, Administration & Finance.
Income Tax Act, 1985, s. 230(4)(b).
Income Tax Act 230(4)(b) specifies that records be kept for 6 years after the taxation year to which they relate.
14 April 2010