Finance FN10 - Financial Transactions - Processed Centrally

Accessed:	2026-07-17
Purpose of series:	Records documenting the financial transactions managed centrally by the University. All records relating to the management of financial transactions relating to services provided to the Dalhousie community. Documentation related to the tracking and reporting of the payment of funds and receipt of funds payable to the University.
Scope and contents:	Includes (but not limited to): invoices, purchase orders, deposit summaries, journal vouchers (JV's), general journals, case journals (receipts and disbursements), purchase journals, year end working papers, cheques, reimbursements of travel and business expenses, bank generated purchases and travel card transaction statements, cashed cheques and cheques requisition forms, types of expense reimbursements, statement of vendor accounts, payment vouchers, statements, transfers, reconciliations, deposit journals, Canadian and foreign drafts, cash flow reports, petty cash administration, supporting documentation and related correspondence.
Cross reference:	Taxes see: Taxes (FN60) or Taxes - Issuance of Tax Slips/Receipts (FN61)
Exceptions:	Vendor account information see Vendor information (AD41); Research Accounting (FN14), General Ledgers (FN12), Tuition payments see Student Accounts (FN15), Treasurery Journals see: Consolidation of Financial Statements (FN20); Execution of financial transactions relating to investments see: Investment Management (FN37)

Primary offices:	Financial Services
Primary office retention trigger:	Fiscal Year
Primary office disposition:	Secure Destruction
Primary office retention period:	6 years
Primary office retention instructions:	Records closed at the end of the processed fiscal year (FY), retained for 6 additional years, then destroyed. Direct deposit forms- retained for 6 months then securely destroyed. Exception credit and debit card transaction slips (signed credit card slips, debits printouts): Transaction slips are to be securely shredded after reconciliation done against the daily or monthly report. All credit card and debit numbers will not be retained in any physical format, they are to be entered directly into system to complete the transaction.

Secondary offices:	Units
Secondary office retention trigger:	Fiscal Year
Secondary office disposition:	Secure Destruction
Secondary office retention period:	2 years
Secondary office retention instructions:	Records close after fiscal year (FY) retained for 2 additional years, then securely destroyed. Exception credit and debit card information, as well as transaction slips (signed credit card slips, debits printouts): All credit card and debit information will not be retained any longer than necessary to complete the transaction and then securely destroyed after completion. Transaction slips are to be securely shredded after reconciliation done against the daily or monthly report.

Retention rationale:

Expected operational use. CRA requirements, Income Tax Act, Excise Tax Act, Employment Insurance Act, Payment Card Industry Data Security Standard (PCI DSS)

Vital records	Electronic systems	Personal information	Official media
Yes	NAS, Banner	Yes	Electronic

Approval date:	Last updated:	Edited by:	Security classification:
2021-05-31	2021-08-30 16:28:59		Internal

Notes:

Pcard (purchase cards) statements: data dump every 3 years from BMO. System used - Spend Dynamics. Statement accessible to Dal for the current +2 years through BMO system then 'Data dump' sent to Dal of all Pcards statements. These are to be retained for 4 additional years then destroyed.