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

Abandoned Property Records (GL1-001): Documents the disposition of unclaimed or abandoned properties, either to the state in accordance with ORS 98.352 through ORS 98.436, or to clients of various finders services. Includes the Annual Unclaimed Property Report/Remittance Summary 1A, indicating outstanding checks more than 2 years old, amounts, dates, check numbers, addresses (if amount is more than $50), check recipient, and total amount remitted to state; unclaimed property tax credit records indicating account number, date, and check recipient; and correspondence and legal authorizations for finder services to collect outstanding checks in clients' behalf.
Retention: Property remittance reports and supporting documentation - retain 5 years after property remitted to State Division of State Lands; other records: retain 5 years. (ORS 98.354)

Account Coding Structure Records (GL1-002): Documents the account code structure used in the general ledger module of the county SAP system. Includes SAP account code tables for agencies, requisitions, vendors, security, warrant reconciliation, and other purposes.
Retention: Retain until superseded or obsolete. (2003-0030/001)

Accounts Payable Records (GL1-035):  Records documenting payment of agency bills for general accounts excluding grants. Includes reports, invoices, statements, vouchers, purchase orders, payment authorizations, receipt records, canceled checks or warrants, and similar records.  Information is maintained primarily in the SAP system.
Retention:  Retain 3 years.  (MOAR 166-150-0110(1))

Accounts Receivable Records (GL1-003): Records documenting revenues owed to the county by vendors, citizens, organizations, governments, and others to be credited to general accounts excluding grants. Also documents billing and collection of moneys and account write-offs. May include reports, receipts, invoices, awards, logs, lists, summaries, statements, and similar records. Information often includes receipt amount, invoice number, name, account number, account balance, adjustments, and similar data. Service district billings and account write-offs are maintained in hard copy form. Most of the remaining information is maintained in SAP, primarily in the accounts receivable module.
Retention: Retain 3 years after collected or written off. (MOAR 166-150-0110(2))

Annual Cost Allocation Plan Records (GL1-004): Documents the determination of the indirect cost rate to be applied to grant funded activities, in accordance with federal requirements. Includes central service allocation information indicating the usage of support services; departmental cost information relating to indirect expenditures associated with grant functions but not directly grant funded; spreadsheets indicating allowable and non-allowable charges related to department costs; rate calculations; the Annual Cost Allocation Plan; and related materials. Much of this information is maintained in electronic-only form in SAP and in a variety of spreadsheets.
Retention: Retain 5 years from end of fiscal year covered by the plan. (2003-0030/002)

Annual County Financial Census Report (GL1-005): Documents total revenues and expenditures of Multnomah County as compiled for the federal Bureau of the Census. Includes the Annual County Financial Census Report and back-up worksheets used to categorize county data into appropriate federal reporting formats.
Retention: Retain 3 years. (MOAR 166-150-0110(14))

Annual Financial Reconciliation Records (GL1-006): Reconciles balance sheet accounts for various funds throughout the fiscal year to maintain internal controls, and ensure they are in place. Used to develop the Annual Comprehensive Financial Report. Includes correspondence, financial schedules, accrual analysis, inventories, reconciliation documents, electronic spreadsheets, and documentation of adjustments to accounts per Generally Accepted Accounting Principles (GAAP). Funds include accounts payable, accounts receivable, payroll, federal assistance, accruals, assessment funds, service districts, and leases.
Retention: Retain 5 years. (MOAR 166-150-0110(5))

Annual Financial Report (GL1-033): Report documents the general financial condition and operation of the county. Includes information on the value of all agency owned property and an accounting of all income and expenditures in relation to the final budget.
Retention: Retain permanently. (MOAR 166-150-0110(14))

Annual Schedule of Federal Financial Assistance (GL1-007): Documents the amount of federal grant monies awarded to and received by Multnomah County during the fiscal year, in compliance with the Single Audit Act. Includes the Single Audit Report, working papers, departmental reports indicating award and expenditure information, worksheets detailing award amounts, allowable expenditures, receipts, advances and receivables by financing agency, and Catalog of Federal Financial Assistance numbers.
Retention: Retain 3 years after report issued. (MOAR 166-150-0110(14))

Bank Account Reconciliation Records (GL1-008): Documents the reconciliation of bank accounts to bank statements. Includes monthly bank reconciliation reports used to reconcile deposits, electronic transfers, credit card debits, and other transactions; bank statements; and related materials. With the exception of the bank statements, these records are maintained in SAP tables or electronic spreadsheets.
Retention: Retain 5 years. (MOAR 166-150-0210(2))

Checks (GL1-012): Documents payments made for payroll, tax refunds, general fund transactions, witness fees, and other transactions. Includes checks paid, cancelled, voided, or lost. Paid checks are maintained as image files, supporting documentation is maintained in both paper and electronic formats.
Retention: Retain 5 years. (MOAR 166-150-0210(2))

County Assessment and Taxation Fund Records (GL1-034): Documents the collection and transmission of property taxes from the County Assessment and Taxation Fund (CATF) to the County Assessment Function Funding Assistance (CAFFA) Account. This process allows for the uniform return of property taxes. Records include report of amount collected, distribution report, and related records.
Retention: Retain 25 years. (2003-0030/010)

Deferred Compensation Account Statement Records (GL1-013): Documents activities of deferred compensation accounts used by participating county employees. Includes monthly and year-end summary activity reports submitted by service providers indicating account number, participant name, type of account, debits/credits, interest, balance, and fund transfers.
Retention: Retain 5 years. (MOAR 166-150-0110(15))

Fixed Asset Records (GL1-014): Documents the physical inventory of equipment costing above the capital limit, buildings, land, park sites, vehicles, bridges, and other fixed assets. Includes cumulative fixed asset accounting reports indicating assets held, acquired, disposed of, transferred, and purged, by fund, function and activity; year-end statements of changes for capital assets used in governmental activities; inventories arranged by organization and asset identification number; asset transfer, acquisition, and disposition records; inventory verifications; capital payment records which include payment and purchasing records relating to payments for equipment, land, buildings, and capital improvements; and fixed asset schedules consisting of reports indicating depreciation rates and other information related to fixed assets. These records are primarily maintained in a mainframe system scheduled to migrate to SAP in 2003.
Retention: Retain 5 years after asset disposed. (MOAR 166-150-0110(19))

Forfeiture Trust Distribution Records (GL1-015): Documents the disbursement of money or property seized in response to court judgments. Includes calculations worksheets listing individual accounts by case number, court orders, District Attorney's letters outlining disbursement of assets, and interest allocation calculation worksheets.
Retention: Retain 5 years. (MOAR 166-150-0110(23))

Fuel Tax Refund Claim Records (GL1-016): Documents county requests for refunds of state and federal fuel taxes. Includes fuels report indicating fuel usage by county location, fuel invoices, state fuels tax refund claim, and federal state fuels tax refund claim.
Retention: State claim records: retain 3 years; federal claim records: retain 6 years. (2003-0030/003)

General Ledger System (GL1-032): Records documenting the summary of accounts reflecting the financial position of the county. Information includes debit, credit, and balance amounts per account; budget, fund, and department number tables; and totals for funds and accounts. May also include subsidiary transaction information. Since July, 2000, this system has only existed as a group of electronic tables, databases, and processes in the county SAP system. Prior to that, it consisted of COM produced from the Local Government Financial System (LGFS). This series retention applies to both formats.
Retention: Retain 10 years. (MOAR 166-150-0110(15))

Grant Reporting Records (GL1-019): Documents grant awards, reported expenditures, and requested draws against awards for various federal and state grant programs. Includes notices of grant award; monthly and quarterly federal and state reports indicating amounts disbursed against total authorized amounts; worksheets indicating monthly draw-down amounts; monthly expense summaries; cash receipts indicating receipt of funds; and supporting documentation.
Retention: Retain 5 years after final expenditure of grant award. (MOAR 166-150-0110(17))

Indirect Cost Calculation Records (GL1-018): Documents the amount charged to grant funds for indirect costs. Includes the schedule of indirect costs, an accounting period monthly report arranged by cost center and WBS indicating percentages charged against expenditures for particular grants, and electronic spreadsheets and other documentation used in calculations.
Retention: Retain 5 years. (MOAR 166-150-0110(17))

Insurance Account Records (GL1-031): Documents claim transactions made against liability insurance and workers compensation accounts. Includes bank reconciliation records, returned checks, claim information reports indicating payee, date, check number, amount paid, and total paid, and records of deposits made on accounts to cover future claims.
Retention: Retain 5 years. (2003-0030/009)

Interest Allocation Records (GL1-021): Documents the allocation of interest revenue to county funds. Includes the investment portfolio summaries indicating interest rates used; quarterly state and year-end allocation reports indicating interest rates, amounts for distribution, and funds receiving revenues; and other related materials.
Retention: Retain 5 years. (MOAR 166-150-0210(6))

Medical Examiner Account Records (GL1-022): Documents money found in deceased persons' possession, deposited in the Medical Examiner's account, then turned over to the state if not claimed within two years. Includes bank statements, deceased property records, and related materials.
Retention: Retain 7 years. (2003-0030/004)

Multnomah County Business Income Tax Distribution Records (GL1-023): Documents the allocation of the business income tax fund to other jurisdictions. Includes the City of Portland business license system report indicating amount collected, when collected, and for which tax base year; the receipts and distribution report indicating the computation of amounts for disbursal; pool transfer remittance records; payment voucher remittance records; and related materials.
Retention: Retain 25 years. (2003-0030/005)

Outstanding Check Reconciliation Records (GL1-011): Documents the reconciliation of outstanding checks to ensure that accounts are current and that checks have been cleared, and to identify unredeemed, cancelled, or voided checks. Includes warrant reconciliation reports indicating outstanding balances, bank statements, transaction error and exception lists, redeemed or cleared warrant reports, cancelled or voided check reports, outstanding checks reports, and related materials. Records received from sources outside the county are generally maintained in paper formats. Most other records are maintained in either the SAP system or in electronic spreadsheets.
Retention: Retain 5 years. (MOAR 166-150-0110(5))

Petty Cash Records (GL1-024): Documents the establishment, adjustment, and close-out of petty cash accounts. Includes account custodian letters, annual verification letters, and electronic reconciliation spreadsheets.
Retention: Retain 5 years. (MOAR 166-150-0110(20))

Special Assessment Improvement Records (GL1-020): Records documenting the non-technical and financial administration of assessable and non-assessable agency improvements including local improvement districts and economic improvement districts. Records often include affidavits of posting, notices of proposed assessment, certificates of mailing, interested party letters, bid quotes, reports, and awards, expense reports, purchase orders, requisitions, cost analyses, construction and maintenance bonds and insurance, and related administrative and financial records.
Retention: Assessable improvements: retain 10 years after substantial completion or 3 years after final payment of assessment by property owner, whichever is longer; non-assessable improvements. Retention: retain 10 year after substantial completion. (OAR
166-150-0110(18))

Tax Levy Account Balance Reports (GL1-026): Documents original levy amounts, levy percentages, and current balances receivable for districts by year. Includes the account balance by year report, a cumulative monthly report organized by year; and the account balance by district report, a cumulative monthly report organized by district. These reports are maintained electronically and in paper formats on a mainframe system which is migrating to an electronic only system on SAP.
Retention: Retain 6 years. (MOAR 166-150-0110(5))

Tax Receipt And Disbursal Report (GL1-025): Documents receipts and disbursals for the current fiscal year to districts from tax turnovers, bonds, levy’s, interest accrued, and other sources. Includes the receipt/disbursal report, a monthly cumulative report for the current fiscal year, organized by district and by month. This report indicates receipts and disbursals for property tax turnovers collected through Assessment and Taxation, as well as funds directly handled by Finance, and turned over to districts with interest either through the state pool, or by warrant. Also included is documentation of receipts and disbursals for the Common School Fund, the Western Oregon Severance Tax, and the County School Fund. Also includes tax transaction reports, such as cash edit reports, cash update reports, cash balance reports, and current transaction reports. The reporting series is currently maintained on a mainframe system but will be migrated to an electronic only system in SAP.
Retention: Year end tax receipt and disbursal report: retain 25 years; all other reports: retain 3 years. (MOAR 166-150-0015(23))

Tax Reconciliation Records (GL1-027): Documents the reconciliation of various tax accounts to the general ledger. Includes electronic spreadsheets, copies of general ledger reports, journal entries, and other materials, relating to the reconciliation of property tax receivables and revenues, state pool tax payments to districts, interest allocations, sundry trusts, service districts, and other general ledger accounts.
Retention: Retain 6 years. (2003-0030/007)

Tax Turnover Reports (GL1-029): Documents the amount of property taxes collected and disbursed, as well as interest earned. Includes tax turnover update report, tax turnover allocation report, tax turnover edit report, and tax turnover year-end transaction summary. This report series is currently produced by a mainframe system but is migrating to an electronic only SAP system.
Retention: Retain 6 years. (2003-0030/008)

Transient Lodging Tax Distribution Records (GL1-030): Documents the collection and distribution of hotel, motel, and motor vehicle taxes. Includes report indicating amount collected, when collected, and for which tax base year; the receipts and distribution report indicating the computation of amounts for disbursal; pool transfer remittance records; payment voucher remittance records; and related materials.
Retention: Retain 25 years. (MOAR 166-150-0015(23))