Series Title (Agency Series #): Description, Retention (Legal Citation)
Account Adjustment Records (FIN1-008): Records documenting adjustments to bank account entries. Records are from department accounting programs and may include returned checks, voucher reconciliation's, deposit reconciliation's, and related adjustments. Records usually include a copy of the source document, a copy of the SAP screen documenting the adjustment, and supporting documentation.
Retention: Retain 3 years. (MOAR 166-150-0110(5))
Account Analysis Records (FIN1-015): Records that support analysis of Treasury accounts, obligations, and investments. Records include reports, spreadsheets, databases, correspondence, reference material, and similar documentation.
Retention: Retain 5 years or until obsolete. (Unscheduled)
Bank Reports and Statements (FIN1-003): Records documenting the current status and transaction activity of county funds held at banks. May include account statements, daily summary of deposits and withdrawals, 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. (MOAR 166-150-0210(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 01/08/2018
Debt Issues Records (FIN1-001): Documents public debt issued by the county. Records include official bond statements, interest earnings monthly reports, account statements, debt payment records, and related documentation. Information includes date debt issued, amount issued, payment amounts and schedule, interest charged, and final payment date.
Retention: Retain 3 years after final payment. (MOAR 166-150-0210(4,5))
Deposit Records (FIN1-006): Records documenting the deposit of cash receipts by the treasury unit. Prior to July 2000, these records also included cash deposits for all county programs. Records include bank receipt, copy of deposit slip, SAP report showing document number, copies of checks and other instruments, and related records.
Retention: Records dated to 7/1/2000: retain 5 years; records dated 7/1/2000 and after: retain 3 years. (MOAR 166-150-0210(2))
Investment Portfolio Records (FIN1-002): Documents the monthly activity of investments, including purchases, sales, maturities, and state government investments. Includes the monthly investment summary report summarizing the status of investments by category, the recapitulation report summarizing investment status by bank, the portfolio report providing detailed information on investment categories and items, annual accounting data, closing documents, and financial backup report.
Retention: Retain 3 years after investment ends. (MOAR 166-150-0210(6))
Monthly Investment Advisory Report (FIN1-016): Documents information sent to interested persons by the county treasury as required by the investment policy included in the County Finance Plan. Report details investment activity for the prior month and includes a copy of the county investment policy.
Retention: Retain 5 years. (Unscheduled)
Motor Vehicle Rental and Transient Lodging Tax Records (FIN1-004): Records documenting the collection and distribution of motor vehicle rental and transient lodging taxes. These taxes are only collected in unincorporated Multnomah County--incorporated cities collect this tax for themselves. Records include quarterly tax reports from businesses (showing receipts, deductions, tax due, and date paid), payment records, payment log, interest calculations, correspondence, and related records.
Retention: Retain 7 years. (Unscheduled)
Petty Cash Records (FIN1-007): Documents authenticating petty cash purchases made by the Treasury unit and requesting reimbursement from department for petty cash fund. Records include receipts, transaction statements, petty cash form, and memo requesting payment. Retention: Retain 3 years. (MOAR 166-150-0110(20))
Retirement Fund Records (FIN1-013): Records documenting the status of the Multnomah County Retirement System Fund prior to it's transfer into the Public Employees Retirement System in 1982. Records include deferred compensation reports, reconciliation's, earnings register, retirement runs, fund reports, and related documentation of both the fund and its transfer to PERS.
Retention: Retain 75 years. (MOAR 166-150-0160(8))
Treasury Trust Records (FIN1-005): Records documenting the deposit and investment of an individual's money held in trust by the county pending the determination of the individual's claim. Records include account listings, vouchers, deposits, interest earnings listing, determination of claim, and related documentation.
Retention: Retain 3 years after trust account closed. (MOAR 166-150-0210(9))