PortlandOnline

POL Government Elected Officials Auditor Griffin-Valade Divisions Archives & Records Retention Schedules Management & Finance
4803 Accounting / Data Control

4803-01        OUTSTANDING CHECK RECORDS

Series is used to document checks that have not been cashed and remain outstanding at the end of the retention period for Audited Vouchers/ Warrant Records (4803-02).  Series is created to comply with State reporting requirements. Records include payment authorizations, invoices, and support documentation. 
 
Vital Record?        No
Record Copy?       Yes

RETENTION:   6 years
AUTHORITY: OAR 166-200-0050(1)
 
 

4803-02         AUDITED VOUCHER/CHECK RECORDS

Series is used to enter information into City computer system (IBIS). Record includes payment authorization, invoices, and support documentation. 
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:       3 years after publication of Comprehensive Annual Financial Report. Transfer outstanding warrants to 4803-01 before destruction  
AUTHORITY:   OAR 166-200-0050(1)
 

4803-03         JOURNAL ENTRIES

Series consists of journal entries and backup documentation.  Filed by authorization notice number.
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:  4 years.
AUTHORITY:  OAR 166-200-0050(23)
 

4803-04         JOURNAL ENTRY BATCH CONTROL SHEETS

Forms are used to accompany batches of journal entry authorization notices for input into City computer system (IBIS). After entry into IBIS, sheets are filed by batch number.
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:  4 years.
AUTHORITY:  OAR 166-200-0050(23) 
 

4803-05         MANUAL CONTROL RECORDS

Manual control sheets are used to correct errors in the IBIS system, batch authorization notices, and register of balances. Records consist of IBIS reports, reports transmittal mailing list and log, and other manual records for the backup of IBIS.
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:  3 years.
AUTHORITY:  OAR 166-200-0050(23)
 

4803-07         CITY ANALYSIS & REPORTING SYSTEM (CARS) REPORTS

 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:  5 years (Note: annual report is maintained as the CAFR – see 4809-09)
AUTHORITY:  OAR 166-200-0050(4); (11)
 

4803-18         GENERAL LEDGER ACCOUNT ACTIVITY REPORTS

Reports are used to verify that financial transactions have been correctly posted to the General Ledger.  Detail reports include trial balances, batch number, authorization number, transaction number, employee/vendor number, document number, center code, transaction code, expenditure/revenue category, reference number, and transaction amount (debit/credit).  Within each general ledger account there is a general ledger account total for debits and credits.
 
Vital Record?        Yes
Record Copy?       Yes

RETENTION:  Year-end ledger: 10 years; Other ledgers:5 years.
AUTHORITY:  OAR 166-200-0050(12)
 

4803-21         CAPITAL ASSET TOTALS AND ACTIVITY REPORTS

Reports provide information on capital asset accounts from IBIS general ledger and fixed asset module. Detail reports include transactions involving capital outlay expenditures and summarize total transactions by fund.  See Audit Schedule 023.
 
Vital Record?        Yes
Record Copy?       Yes

RETENTION:  Permanent
AUTHORITY:  OAR 166-200-0050(7)
 

4803-23         SCHEDULE OF PROPERTY TAXES COLLECTED BY COUNTY

                        Series provides information on property taxes collected by county on behalf of the City. Reports include each collection by effective date which are separated by center code, county, and fiscal year receivable, with totals for each center code, county and fiscal year.
               
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:  5 years
AUTHORITY: OAR 166-200-0050(21)
 

4803-25         CLEARED CHECK EDIT REPORT

                        Series is used to reconcile amounts on journal entries sent from Treasury Division.
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:   3 years
AUTHORITY:    OAR 166-200-0050(23)

Contact Information
Archives & Records
1800 SW 6th Ave, Suite 550
Portland, OR 97201
phone: 503-865-4100 (new)

 

Questions & Comments
If you have any questions or comments, please contact our site administrator.