Series Title (Agency Series #): Description, Retention (Legal Citation)

Accounts Receivable Records (FM2-003): Records documenting revenues owed to the division. Records include deposit slips, deposit receipts, copies of checks, and documentation of money received. Information often includes receipt amount, invoice number, name, account number, account balance, adjustments, and similar data.
Retention: Retain 3 years after collected or deemed uncollectible. (MOAR 166-150-0110(2))

Construction Fund Accounting Records (FM2-004): Records documenting fund transactions in each of ten different special funds. Records include copies of work orders, invoices, receipts, transactions documentation, fund ledgers, and related records. Information often includes debit, credit, and balance amounts per account, budget, fund, and department numbers, and totals for notes receivable, interest income, amounts due from other funds, bank loans received, cash in escrow, deferred loans received, cash, encumbrances, revenue, accounts receivable, accounts payable, as well as other data.
Retention: Fund Ledgers: retain 5 years; other records: retain 3 years. (MOAR 166-150-0110(1,2,19))

Correspondence, Ephemeral (FM2-007): Series documents communications received or sent which do not contain significant information about a county's programs, fiscal status, or routine agency operations. Records include, but are not limited to, advertising circulars, drafts and worksheets, desk notes, memoranda, and other records of a preliminary or informational nature.
Retention: Retain until read. (MOAR 166-150-0005(8))

Correspondence, Financial (FM2-005): Correspondence, memoranda, and similar records which add significant information about the financial status of the division. May be useful for audits or for recovering money owed to the agency. Includes letters sent and received, memoranda, notes, and related records.
Retention: Retain 3 years. (MOAR 166-150-0005(8))

Correspondence, General (FM2-006): Series documents communications
received or sent which do not contain significant information about the program. Records include letters sent and received, memoranda, notes, transmittals, acknowledgements, community affair notices, charity fund drive records, routine requests for information or publications, enclosures, and attachments.
Retention: Retain 1 year. (MOAR 166-150-0005(8))

General Journal Vouchers (FM2-001): Used to enter administrative payments and to correct coding errors on payment vouchers. Shows date, original account coding information, correct account coding information, remarks, and initials of accountant.
Retention: Retain 3 years. (MOAR 166-150-0110(23))

Payment Vouchers (FM2-002): Records documenting payment of division bills. Includes copies of invoices, statements, vouchers, purchase orders, payment authorizations, receipt records, cancelled checks or warrants, and similar records.
Retention: Retain 3 years. (MOAR 166-150-0110(1))