Series Title (Agency Series #): Description, Retention (Legal Citation)
Accounting Reports (TR07-004): Reports documenting the general financial condition and operation of the division. Includes an accounting of all income and expenditures in relation to the final budget. Records may include monthly, quarterly, annual and similar reports.
Retention: Retain 3 years. (MOAR 166-150-0110(5))
Accounts Payable Records (TR07-001): Records documenting payment of department bills. Includes reports, invoices, statements, vouchers, purchase orders, payment authorizations, receipt records, canceled checks or warrants, and similar records. Much of this information is maintained in the enterprise SAP system. See TR07-018 for payments related to federally-funded grants.
Retention: Retain 3 years. (MOAR 166-150-0110(1))
Accounts Payable Records for Federally-Funded Grants (TR07-018): Records documenting payment of department bills for accounts specific to federally-funded grants. Includes reports, invoices, statements, vouchers, purchase orders, payment authorizations, receipt records, cancelled checks or warrants, and similar records.
Retention: Retain 6 years from final closeout documentation (unless otherwise specified by the grant). (OAR 166-150-0110(16c))
Accounts Receivable Records (TR07-002): Records documenting revenues owed to the department. Also documents billing and collection of moneys. May include reports, receipts, invoices, awards, logs, lists, summaries, statements, and similar records. Information often includes, receipt amount, date, invoice number, name, account number, account balance, adjustments, and similar data. Much of this information is maintained in the enterprise SAP system.
Retention: Retain 3 years after collected or deemed uncollectible. (MOAR 166-150-0110(2))
Audit Records, Internal (TR07-011): Records document the examination of the agency's fiscal condition, internal control, and compliance policies and procedures. Records may also document performance or other financially related audits by agency or contracted auditors. Records may include audit reports, supporting documentation, comments, and correspondence.
Retention: Retain 10 years. (MOAR 166-150-0005(5))
Bank Transaction Records (TR07-006): Records documenting the current status and transaction activity of agency funds held at banks. May include account statements, deposit and withdrawal slips, checks, and related records. Information includes bank and account numbers, transaction dates, beginning balance, check or deposit amount, document numbers, adjustments, description of transaction, ending balance, and related data.
Retention: Retain 3 years. (OAR 166-150-0210(2))
Bond Records (TR07-007): Records documenting the authorization to finance improvements through bonded indebtedness. Includes authorizations, supporting financial documents, bond ratings, sample copies of bonds issued, and related records.
Retention: Retain 3 years. (OAR 166-150-0210 (3,4,5))
Cash Receipts (TR07-009): Documents fees paid by LUT customers for documents and services. Shows date, reference number, charges, payment amount, balance due, client's name, and a register tape showing daily totals.
Retention: Retain 3 years. (MOAR 166-150-0110(2))
Correspondence: Records that: 1. document communications created or received by an agency AND 2. directly relate to an agency program or agency administration AND 3. are not otherwise specified in the Multnomah County Retention Schedules. Records may include but are not limited to letters, memoranda, notes and electronic messages that communicate formal approvals, directions for action, and information about contracts, purchases, grants, personnel and particular projects or programs.
Retention: File with the associated program or administrative records. Communications not meeting the above criteria do not need to be filed and may be retained as needed. (OAR 166-150-0005(10)) Updated 01/04/2018
Individual Employee Payroll Records (TR07-016): Documents individual employee deduction and withholding authorizations, corrections, and adjustments made to an employee's pay record, retirement related transactions, employment verification, and other actions that impact an employee's compensation. Records include payroll adjustment forms, federal W-4's, direct deposit authorizations, union/fairshare deduction authorizations, employment or salary verification requests, leave donations, employment class changes, leave of absence), garnishment records, bankruptcy records, child support payment records, related correspondence, and similar information.
Retention: Retain 5 years. (MOAR 166-150-0150 (1,5,6,13))
Insurance Policy Records (TR07-013): Records documenting the terms and conditions of insurance policies between the department and insurers. Records usually include policies, endorsements, rate change notices, agent of record, and related documents.
Retention: 6 years after expiration if no claims pending. (MOAR 166-150-0200(8))
Payroll Reports (TR07-01): Reports, statistical studies, and other records designed and used for budget preparation, projections, workload and personnel management, research, and general reference. Often consists of recapitulation reports organizing wages, deductions, and other data into categories such as quarter-to-date, year-to-date, fiscal year-to-date, department, division, section, employee/employer contributions, and others.
Retention: Retain 3 years. (MOAR 166-150-0155(8))
Payroll Reports (TR07-017): Reports, statistical studies, and other records designed and used for budget preparation, projections, workload and personnel management, research, and general reference. Often consists of recapitulation reports organizing wages, deductions, and other data into categories such as quarter-to-date, year-to-date, fiscal year-to-date, department, division, section, employee/employer contributions, and others.
Retention: Retain 3 years. (MOAR 166-150-0155(8))
Petty Cash Records (TR07-003): Records document petty cash activity for the department. Records include requests and authorizations to establish petty cash funds, ledgers, statements, requests for disbursements, copies of receipts and invoices. Much of this information is maintained in the enterprise SAP system.
Retention: Retain 3 years. (MOAR 166-150-0110(20))
Policy And Procedures Statements (TR07-008(a) and TR07-008(b)): Series documents review, assessment, development, and authorization of the business services section policies and procedures. Records may include authorizing bulletins and advisories, mission and goal statements, manuals, and final policy statements and directives. Information often includes policy and procedure numbers, revision dates, subject identification, narrative description, authorization information, and effective date.
Retention: TR07-008(a) Routine clerical procedures manuals: retain 2 years after obsolete or superseded; TR07-008(b) Other records: Retain 20 years after superseded. (MOAR 166-150-0005(24,25))
Revenue Collection and Disbursement Records (TR07-012):
Retention: Retain 3 years. (MOAR 166-150-0110(2)
Signature Authorization Records (TR07-010): Documents the authorization of designated employees to sign fiscal and contractual documents. Includes signature authorization lists indicating name, signature, agency, and level of authorization.
Retention: 6 years after authorization superseded or expired. (MOAR 166-150-0110(22))
Travel Expense Records (TR07-015): Records documenting requests, authorizations, reimbursements, and other actions related to employee travel. Includes travel and training application, payment advance request, expense receipts, mileage reimbursements, per diem worksheets, trip worksheets, related correspondence, and related records.
Retention: Retain 3 years. (MOAR 166-150-0110(24))