Public Function GetCustomersRecords(lngParentID As Long, _
                Optional vActiveOnly As Variant = Null) As ADODB.Recordset
    Dim rst As ADODB.Recordset
    Dim sSQL As String
    Dim sACrit As String

    On Error GoTo e

    If vActiveOnly =  1  Then sACrit =  " and DeliveryStopped=0 "

    sSQL =  "SELECT * FROM VW_CustomerCatalogDetails "  _
         &  "where parentid="  & lngParentID _
         & sACrit
    Set modrstCustomersList = New ADODB.Recordset
    modrstCustomersList.Open sSQL, ProjectCurCnn, adOpenForwardOnly, adLockReadOnly, adCmdText
    Set GetCustomersRecords = modrstCustomersList
ex:
    Exit Function
e:
    MsgBox Err.Description
    Resume ex
End Function

ex:
  On error resume next
  rst.close
  set rst = nothing
  set cmd = nothing
  cnn.close
  set cnn = nothing
  err.number =  0 
  exit function
и т.д.