NEW UPDATES!
OARs governing county retention were updated November 2025. Your Multnomah County Retention Series has been updated accordingly. Please make sure to double check - some series may have new retention periods.
Series Title (Agency Series #)
Description. (Legal Citations)
Retention
Account Reconciliation Records (FIN2-006)
Documents and verifies the accuracy of account balances in the general ledger. Includes work papers, back-up reports which provide details by fund of account activities, reconciliation sheets which tie general ledger balances with subsidiary information, bank statements used in reconciling payroll and operating cash accounts, check listings indicating checks issued and checks outstanding, pension fund monthly statements documenting fund activities by employee, and other materials used in reconciling balances in the general ledger. This information is primarily stored online in the Workday system, but includes copies of voided checks. (OAR 166-150-0110(1))
Retention:
Retain 3 years after annual audit report has been completed.
(NOTE: Recent reduction from 5 years)
Accounts Payable Payment Records (FIN2-001)
Documents the authorization for payments made to vendors, as well as the issuance of manual checks, and the voiding of checks issued. Includes payment voucher authorization forms, invoices, batch ticket forms, limited purchase orders, check cancellation input forms, reconciliation tables, and copies of checks and journal vouchers. The information there includes vendor databases, invoices, purchase orders, vouchers, and related payment transaction data. This system data is augmented by paper documentation, the record copy of which is maintained by departmental accounting programs. This series is the record copy for all documentation dated June 30, 2000 and earlier. (OAR 166-150-0110(1))
Retention:
Retain 3 years after annual audit report has been completed.
(NOTE: Recent reduction from 5 years)
Accounts Payable Reports (FIN2-002)
Reports used by Accounts Payable to monitor the status of payment transactions, account balances, encumbrances, vendor information and payment history, and other information used to process accounts payable. These reports are not run periodically and are often not printed; they are most often ad hoc views of the accounts payable information maintained in the Workday system. (OAR 166-150-0110(1))
Retention:
Retain 3 years after annual audit report has been completed.
(NOTE: Recent reduction from 5 years)
Checks Registers (FIN2-004)
Documents checks issued. Information includes check numbers, who the checks were issued to, amounts, addresses, account numbers, and management authorizations. The check register is maintained online only now. There are associated deposit pay reports and open item registers that are generated in paper format. (OAR 166-150-0110(25)(c))
Retention:
Retain 3 years.
Employee Travel Expense Records (FIN2-003)
Records documenting requests, authorizations, reimbursements, and other actions related to employee travel. Includes expense reports and receipts, vouchers, requests, authorizations, and related documents. Retention applies to private vehicle usage as well. Information often includes estimated costs, prepayments, final costs, destination, method of transportation, travel dates, approval signatures, and related data. (OAR 166-150-0110(26))
Retention:
Retain 5 years.
Signature Authorization Records (FIN2-005)
Documents the authorization of designated employees to sign fiscal and contractual documents. Includes signature authorization lists indicating name, signature, agency, and level of authorization. (OAR 166-150-0005(41))
Retention:
Retain 6 years after authorization superseded or expired.