Series Title (Agency Series #): Description, Retention (Legal Citation)
Accounts Receivable Records (PAY1-022): Records documenting money owed to the county by employees for overpayment of wages, pay advances, payroll accounting errors, and similar reasons. 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.
Retention: Retain 3 years after collected or deemed uncollectible. (MOAR 166-150-0110(2))
Applications for Sick Pay upon Retirement (PAY1-014): Documents lump sum paid to retirees for accumulated sick leave. Process is obsolete. Applications show employee name and social security number, retirement date, total sick hours, computation of payout, amount paid, and date of check.
Retention: Retain 75 years. (MOAR 166-150-0160(8))
Deductions and Other Earnings Registers (PAY1-028): Documents voluntary and required deductions from the gross pay of employees, as well as other earnings related to reimbursements and paid leaves. Includes reports arranged by organization, or by employee name. Each report indicates current, month-to-date, quarter-to-date, and year-to-date totals. Types of deductions include workers' compensation, union dues, insurance, deferred compensation, direct deposits, manual checks, garnishments, levies, charitable contributions, and others. Other earnings include but may not be limited to bus pass reimbursement, auto base pay, sick and vacation leave paid, PERS contributions, and long term disability payments. Other information includes employee name, social security number, pay period ending date, organization, and totals for the county. This report serves as the only detailed source for deductions (other than tax withholdings) and other earnings.
Retention: Retain 3 years. (MOAR 166-150-0155(2))
Direct Deposit Records (PAY1-007): Documents direct deposits made on behalf of employees to employee designated accounts. Includes direct deposit reports (PRR411) arranged by bank code, account number, employee name, amount deposited, and date of deposit; exception entry requests; outstanding payroll checks report; and related reconciliations.
Retention: Retain 3 years. (MOAR 166-150-0210(2))
Employee Listings (PAY1-002(a) and PAY1-002(b)): Documents employees employed by the county. Listing (MOBB716A) is arranged by either name or social security number and shows name, address, social security number, job/class title, hire date, anniversary date, date of birth, termination date, pension plan, union code, and EEOC classification.
Retention: PAY1-002(a) Calendar and year-end fiscal reports: retain 75 years; PAY1-002(b) Other reports: retain until superseded or obsolete. (MOAR 166-150-0155(9))
Federal and State Tax Records (PAY1-032): Records, in addition to those itemized in this section, used to report the collection, distribution, deposit, and transmittal of federal and state income taxes as well as social security tax. Examples include the federal miscellaneous income statement (1099), request for taxpayer identification number and certificate (W-9), employers quarterly federal tax return (941E), tax deposit coupon (8109), and similar federal and state completed forms.
Retention: Retain 5 years. (MOAR 166-150-0155(4))
Hours Register (PAY1-030): Documents number and type of employee hours paid. Includes Hours Register (P1R40M09), Part-time Employee Register (MOBB748B) (1981-1991), Temporary Employee Register (MOBB748A), Vacation and Sick Hour Report, and similar reports. Shows employee name, employee number, hire date, job class/title, regular hours worked, overtime hours worked, and year-to-date totals.
Retention: Retain 75 years. (MOAR 166-150-0160(8))
Independent Contractor PERS Payment Records (PAY1-011): Documents PERS contributions made by or for independent contractors hired by the county. Records include payment report, PERS enrollment form, copy of contract with the county showing contractor's PERS status, and a copy of the contractor payment voucher.
Retention: Retain 75 years. (MOAR 166-150-0160(8))
Individual Employee Deferred Compensation Records (PAY1-018): Documents employee participation in the county's deferred compensation plan. Records include beneficiary designations (including legal documents defining various trust arrangements if applicable); settlement option contracts; deferred compensation agreement, plan, and updates; hardship withdrawal applications and supporting documents; and related correspondence.
Retention: Retain 75 years. (MOAR 166-150-0160(8))
Individual Employee Payroll Records (PAY1-008(a) and PAY1-008(b)): Documents individual employee deduction and with holding 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/fair share deduction authorizations, employment/salary verification requests, leave donations, deferred compensation agreement and plan, PERS actions (notice of PERS covered employment, employment class changes, leave of absence), garnishment records, bankruptcy records, child support payment records, related correspondence, and similar information.
Retention: PAY1-008(a) PERS and deferred compensation related records: retain 75 years; PAY1-008(b) Other records: retain 6 years after employee separation. (MOAR 166-150-0155(1); MOAR 166-150-0160(8,10))
Manual Check Records (PAY1-033): Documents checks that are not part of the regular payroll computer run. They are payroll checks that are issued (1st time) or re-issued (corrected) separate from the regular run. The documentation can include: On-Line Check Worksheet, MultCo Payroll/Personnel Turnaround Report, MultCo Time & Attendance Report, MultCo Central Payroll Manual Check Request form, Time Entry Worksheet and a D B S CKCALC report (pay stub info).
Retention: Retain 8 years. (MOAR 166-150-0155(8))
Multnomah County Retirement System Account Records (PAY1-027): Documents employee account status in the defunct MCERS. Includes Payroll Deduction Registers-Retirement (alpha) [1975-1982], Retirees Listing - Deceased (alpha) ["prior to PERS"], Service and Retirement Records [1945-1975], Retirement Fund Ledger Cards (alpha) ["prior to 1965"], and Multnomah County Pension History [1977-1982].
Retention: Retain 75 years. (MOAR 166-150-0160(8))
Multnomah County Retirement System Conversion Records (PAY1-026): Documents the transfer of the MCERS system, including individual pension accounts, to the Public Employee Retirement System (PERS). Records include MCERS pensions registers (showing individual employee account balances), conversion registers (showing amount in MCERS account before transfer and amount in PERS account after transfer), Multnomah County Retirement Historical Records Correspondence [1960-1983], Multnomah County Retirement-County Counsel Opinions [1953-1982], background material on the county decision to enter the PERS system, calculations for determining new account balances, correspondence, and related records.
Retention: Retain 75 years. (MOAR 166-150-0160(8))
Multnomah County Retirement System Waivers of Retirement Rights (PAY1-019): Documents employees who waived any retirement rights under the Multnomah County Employees Retirement System in exchange for an account refund. The MCERS was replaced by PERS in 1982. Waivers show employee name, employee number, social security number, termination date, signature, address, witnesses signature, date refunded, and refund amount.
Retention: Retain 75 years. (MOAR 166-150-0160(8))
Payroll Check Register (PAY1-029): Documents manual checks issued through the payroll system, as well as checks not cashed. Includes the manual check register, indicating check number, amount, payee, social security number, comments indicating reason for check, and information on voided checks.
Retention: Retain 3 years. (MOAR 166-150-0155(8))
Payroll Checks and Deposit Advices (PAY1-024): Filmed copies of payroll checks and deposit advices. Shows employee name, social security number, current earnings, federal and state taxes, Medicare tax, other deductions, hours worked, sick and vacation time available, and year to date totals. Deposit advices also include bank account and transaction routing information.
Retention: Retain 3 years. (MOAR 166-150-0210(2))
Payroll Editing and Transaction Audit Reports (PAY1-004): Documents all on-line and time entry transactions performed in the payroll system for a particular payroll cycle. Reports may be generated prior to the issuance of pay checks for editing purposes, as well as after the payroll cycle to provide documentation of actions taken. Includes bi-weekly transaction validation listings used to verify batch transactions performed in the payroll system; on-line update audit trail reports documenting real time transactions performed; input transaction listings indicating the source and date of all on-line transactions performed; active but not paid listings indicating active employees which had no time transactions during the current payroll cycle; hours errors reports listing employees who were paid for more hours than were available (generally by taking more sick or vacation leave than was available); time card override reports indicating employees who had an hourly rate override for any time transaction during the payroll period; exempt employee salary checks comparing exempt employee hourly rate paid with actual monthly salary; and other reports used to verify payroll system transactions.
Retention: Retain 3 years. (MOAR 166-150-0155(8))
Payroll Register (PAY1-003): Documents employee earnings, voluntary and required deductions, and withholdings. Includes the payroll register report arranged by agency, organization, and employee name. Each report indicates current, month-to-date, quarter-to-date, and year-to-date totals. Indicates net pay, gross pay, pay adjustments, withholdings for federal, state, and social security taxes, and summaries of voluntary deductions and other earnings. Employees terminated during the year will drop out of subsequent reports generated during the course of the year. Earlier version of this report is called the Payroll Warrant Register and is maintained on microfilm.
Retention: Retain 75 years. (MOAR 166-150-0155(9))
PERS Continuation Election (PAY1-023): Documents employee election to continue PERS coverage when separating from Multnomah County employment. Record shows employee name, PERS number, current employer, new employer (if applicable), employee signature, and date signed.
Retention: Retain 75 years. (MOAR 166-150-0160(8))
PERS Contribution Payment Records (PAY1-012): Documents PERS contributions collected from county employees and transmitted to PERS. Records include copies of Treasury journal vouchers and payment report (PRR412MB) showing amount due for individual contributions, date paid, amount paid, and period of time payment covers.
Retention: Retain 3 years. (MOAR 166-150-0110(1))
PERS Member Separations (PAY1-015): Notification to PERS by the county that employees have left PERS-covered employment. Shows employee name and social security number, separation date, accumulated sick leave, contributions for current calendar year, employee signature, and date.
Retention: Retain 75 years. (MOAR 166-150-0160(8))
PERS Membership Eligibility List (PAY1-013): Report from PERS used to verify employee membership in PERS. Report shows employee name, social security number, PERS number, date contributions began, job class, and payroll unit notations. Also includes a payroll unit listing of employee hire dates for employees with "missing person plan eligibility date."
Retention: Retain 75 years. (MOAR 166-150-0160(8))
PERS Quarterly and Annual Reports (PAY1-006(a) and PAY1-006(b)): Documents contributions made for employees into the Public Employee Retirement System (PERS). Report shows total employee contributions, total police and fire contributions, pay period totals, and PERS year to date summary report showing employee name, social security number, subject salary, non-subject salary, probation salary, gross salary, hours worked, birth date, vacation payoffs, amount contributed, and report exceptions.
Retention: PAY1-006(a) Annual reports: retain 75 years; PAY1-006(b) Other reports: retain until approval of annual report by PERS. (MOAR 166-150-0155(8))
PERS Status Reports (PAY1-025): Documents transfer of employee PERS status information from PERS to Multnomah County payroll. Reports include employee termination lists, 6-month probation report, status change listing, new hire listing, and related reports.
Retention: Retain 3 year. (MOAR 166-150-0155(8))
Savings Bond Deduction Records (PAY1-010(a) and PAY1-010(b)): Documents employee purchases of government savings bond through payroll deduction. Records include signed payroll deduction authorizations, current list of savings bond program participants (MOBB702B), master list of savings bond participants, savings bond deduction register (PRR412SB), federal reserve bank bond order summary, copies of Treasury Department journal voucher, and federal reserve bank bond purchase reports.
Retention: PAY1-010(a) Deduction authorizations: retain 3 years after superseded or terminated; PAY1-010(b) Other records: retain 3 years. (MOAR 166-150-155(1,2))
TAG Locator Report (PAY1-009): Used to assign time accounting group(s) to timekeepers and to identify employees who are members of each time accounting group. Report (MOBB842B) shows status, employee number, TAG number work location, employee name, and work group number. Retention:
Retain 5 years. (MOAR 166-150-0155(3))
Tax Ledgers and W-2 Reports (PAY1-005): Documents individual employee earnings and withholdings for state and federal income taxes and social security taxes. Includes tax ledgers and W-2 audit reports indicating employee name, social security number, wages paid, amounts withheld, and related data. Reports indicate difference between social security wages and federal wages, which is used for calculations relating to deferred compensation catch-up and retirement.
Retention: Retain 75 years. (MOAR 166-150-0155(9))
Time and Batch Balancing Report (PAY1-021): Used to locate employee timecard within processed batches. Report (M0B1130) shows numerical listing of social security numbers and corresponding timecard batch number.
Retention: Retain 5 years. (MOAR 166-150-0155(8))
Time Entry Records (PAY1-001): Documents management of employee time entry. Department timekeepers enter time into TESS. Payroll unit prints out time entry worksheet for each timekeeper and makes any necessary changes before finalizing time entry for each pay period. Records includes time entry adjustments (TEXDO27-1) showing any corrections to entered time and final printed worksheet after corrections (TEB027-1). Also includes original timesheets for the payroll unit. Information includes employee's name and identifying information, hours worked, leave taken, and any corrections made by the payroll unit.
Retention: Retain 5 years. (MOAR 166-150-0155(3))
Unemployment Reports (PAY1-031): Records documenting employee earnings on a quarterly basis. Used to document costs and charges in the event of an unemployment compensation claim. Information includes employee name, social security number, quarterly earnings, days worked, totals, and other data.
Retention: Retain 3 years. (MOAR 166-150-0155(11))
Wage and Tax Statements (PAY1-017): Annual statements documenting individual employee earnings and withholdings for state and federal income taxes and social security tax. Also known as federal tax form W-2. Information includes agency name and tax identification number, employee name and social security number, wages paid, amounts withheld, and related data.
Retention: Retain 5 years. (MOAR 166-150-0155(12))
Withholding Allowances Certificates (PAY1-020): Certificates documenting the exemption status of individual agency employees. Also described as W-4 forms. Information includes employee name and address, social security number, designation of exemption status, and signature. Includes W-4's for temporary workers.
Retention: Retain 5 years after superseded or employee separates. (MOAR 166-150-0155(13))