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common records schedule

Finance

Records relating to the management of York University and unit financial resources.

FIN15

Research Accounting

Consists of records relating to management of research grants and contracts. Records may include award notices (including Minor Research grants), lists of individuals receiving allowances (e.g. Fellows of the Royal Society, Distinguished Research Professors) from York, applications to open research budget account, financial reports, budget amendments, supporting documents for the control of research grant budget, analyses, overhead journal files and correspondence.


Office of Primary Responsibility

Finance

Retention

7 years after last action

Disposition

Destroy


Other Copies

Retention

2 years after last action

Disposition

Destroy


See Also

RES10 - Research Contracts and Agreements

RES15 - Research Grants, External - Case Files

RES20 - Research Grants and Awards, Internal

RES21 - Research Grants and Awards, Internal - Case Files


Retention Rationale

The Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) s.230 (4)(b) requires that books and records be kept until the expiration of six years from the end of the last taxation year.


Approved by University Secretary and General Counsel on 2008-06-20