Series Descriptions

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

Accounts Payable Records (MCSO3-001): Records documenting payment of department bills. Records include invoices, printout including document number, and supporting documentation. Information includes invoice number and amount, receipt document number, purchase order number, document number, approval signature and date, and related information.
Retention: Retain 5 years. (MOAR 166-150-0110(1))

Accounts Receivable Records (MCSO3-002): Records documenting revenues owed to the department. May include reports, receipts, invoices, awards, logs, lists, summaries, statements, copies of checks and money orders, and similar records. Information often includes receipt amount, invoice number, name, account number, account balance, adjustments, and similar data.
Retention: Retain 5 years. (MOAR 166-150-0110(2))

Budget Committee Meeting Records (MCSO3-003): Records documenting the proceedings of the committee responsible for reviewing the annual budget proposals of the Sheriff's Office prior to County Commissioners' review. Records often include minutes, agendas, exhibits, staff reports, tape recordings, and related documents.
Retention: Retain permanently. (MOAR 166-150-0005(16))

Budget Preparation Records (MCSO3-004): Records documenting the preparation of department budget requests presented to the county budget office. May include staff reports, budget instructions, worksheets, surveys, allotment reports, spending plans, contingency plans, budget
Retention: Retain 3 years. (MOAR 166-150-0110(8))

Cash Reconciliation Records (MCSO3-005): Documents money collected at department cash registers and through the inmate welfare program. Includes cash reconciliation forms for various fees collected, cash register tapes, as well as copies of deposit notices, invoices, and checks.
Retention: Retain 5 years. (MOAR 166-150-0110(5))

Contract Administration Records (MCSO3-006): Documents the management of contractor activities and payments for all MCSO contracts. Records include expense reports, copies of payment vouchers (including payment memos and invoices), contract approvals, contract amendments, contract review checklist, data entry screens, contract routing form, copy of contract, certificates of insurance, contractor information, and related correspondence. Most of this information is being migrated to a digital imaging system.
Retention: Retain 10 years. (MOAR 166-150-0005(7))

Correspondence, Ephemeral (MCSO3-007): 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 (MCSO3-008): Correspondence, memoranda, and similar records which add significant information about the financial status of the department. May be useful for audits or for recovering money owed to the department. Includes letters sent and received, memoranda, notes, and related records.
Retention: Retain 5 years. (MOAR 166-150-0005(8))

Correspondence, General (MCSO3-009): Series documents communications received or sent which do not contain significant information about an agency's programs. 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))

Deposit Notices (MCSO3-010): Documents funds received and deposited to MCSO accounts. Includes a copy of cash received journal, deposit check off list, register tape, deposit slip, and related records. Information includes bank name, date, amount deposited, and account/fund information.
Retention: Retain 5 years. (MOAR 166-150-0210(2))

Employee Expense Records (MCSO3-011): Records documenting requests, authorizations, reimbursements, and other actions related to employee expense claims. 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.
Retention: Retain 5 years. (MOAR 166-150-0110(24))

Inmate Trust Accounting Records (MCSO3-012): Documents monies deposited and withdrawn from inmate trust accounts. Includes receipts for monies deposited or withdrawn, labor logs, bank statements, daily summary balance sheets, hygiene kit logs indicating issuance of kits and accompanying charges, daily worksheets indicating all activity in account for the day, and related records.
Retention: Retain 7 years. (2007-0017/030)

Journal Vouchers (MCSO3-013): Used to enter administrative payments and to correct coding errors on invoices. Shows date, original account coding information, correct account coding information, remarks, and initials of accountant.
Retention: Retain 5 years. (MOAR 166-150-0110(23))