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4809 General Ledger

4809-01         CHECK RECORDS

Series is created to document checks paid or redeemed and is used to audit payments made by the city. Series includes general checks, payroll checks and Fire and Police pension and benefit checks. Records are generally filed by check number within each type of check. 
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:   7 years
AUTHORITY:   OAR 166-200-0050(1)
 

4809-02         CHECK REPORTS AND REGISTERS

Series is created to document checks written. Series includes register for general check, payroll and Fire benefits and pensions checks. Records generally include information such as check number, date, amount, payee and other related data.  
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        Yes
Record Copy?       Yes

RETENTION:   Permanent
AUTHORITY:   OAR 166-200-0050(12)
 

4809-03         BOND REGISTERS

Series is the registers and other similar records documenting the activity on specific bond issues. Records include activity on bond issues including interest paid, balances, maturing date and other related information. 
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        Yes
Record Copy?       Yes

RETENTION:   Permanent
AUTHORITY:   OAR 166-200-0035(9)
 

4809-07         CAFR SUPPORT DOCUMENTATION AND ACCOUNT ANALYSIS

Series is used to reconcile sub and master accounts. Series is created to provide an audit trail. Records include working papers for the analysis of balance sheet accounts used for auditing purposes, plus audit schedules and all supporting documentation for CAFR.  Master account may be reconciled to other records, such as cash maintained by Treasury.
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:   10 years
AUTHORITY:   OAR 166-200-0050(23)
 

4809-08         TAX TURNOVER RECORDS

Series is created to document revenues collected by other agencies and turned over to city for various designated funds. Records may include transmittals, reports, supporting documentation and other related records.  
 
Confidential?        Consult City Attorney's Office for assistance before releasing information.
Vital Record?        No
Record Copy?       Yes

RETENTION:   10 years
AUTHORITY:   OAR 166-200-0050(21)
 

4809-09         COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR)

Reports documenting the general financial condition and operation of the city.  Includes year-end trial balance by fund and CAFR. 
 
Confidential?        No
Vital Record?        Yes
Record Copy?       Yes

RETENTION:   Permanent
AUTHORITY:   OAR 166-200-0050(11)

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

 

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