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4806 Accounts Receivable

4806-01         ACCOUNTS RECEIVABLE RECORDS

Series is created to document revenues owed to the city by vendors, citizens, organizations, governments and others. Series is used to bill for money owed and collect revenues due to the City. Information includes entity billed, who requested billing, description of goods or services, amount due, account balance and other related information. Examples of records include transmittals, invoices, interest notice billings, debit/credit, memos, IBIS data entry records, etc.  
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        Yes
Record Copy?       Yes

RETENTION:   3 years after payment received or deemed uncollectible
AUTHORITY:    OAR 166-200-0050(2)
 

4806-02         ACCOUNTS RECEIVABLE REPORTS

Series is created to document account receivable status and activities. Series is used to reconcile, report and track accounts receivable actions. Record includes copies of reports produced from accounting system (IBIS). Records include information about invoices, billing data, account, fund and other related information. Examples  of reports include invoices issued, reconciliations, invoices status, proof  and balances, distribution corrections, interface control, daily reports, weekly reports, accounting period reports, etc.  
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       No – record copy maintained as part of 4806-01

RETENTION:   3 years
AUTHORITY:   not record copy
 

4806-03         ACCOUNTS RECEIVABLE RECEIPT RECORDS

Series is used to track payments made on accounts and post receipts to accounts.  Series is the records returned with payment. Record includes information on who is paying the bill, customer account number, amount paid, how paid, etc.  Records include payment coupons, copies of check stubs returned with payments, daily cash control logs, etc.
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:   3 years after receipt
AUTHORITY:   OAR 166-200-0050(2)
 

4806-04         ACCOUNTS RECEIVABLE AGED TRIAL BALANCE

Accounts Receivable Aged Trial Balance at year-end.  Used extensively during audit and year-end.
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:   6 years
AUTHORITY:    OAR 166-200-0050(4)

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

 

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