Series Title (Agency Series #): Description, Retention (Legal Citation)
Audit Work Papers (AUD1-003): Documents background work used to prepare internal audit reports. Records are extensive and may include, but are not limited to: draft reports, index to working papers, audit schedule/request, auditor assignment and planning sheet, auditor independence statement, supervisory log, fieldwork plan and schedule, department comments to report draft, department correspondence and meeting records, background survey materials, and related information. May include electronic copies of this information.
Retention: Retain 10 years after final report published. (MOAR 166-150-0005(4))
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 County retention schedule. 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. MOAR 166-150-0005(10))
County Auditor's Annual Report (AUD1-018): Reports documenting the program or primary functional activities and accomplishments of the auditor's office for the previous year. From 1895 to 1966, this consisted of a report (Annual Report and Semi-Annual Report) on organizational structure of the county, budgeted funds, balance sheet, appropriations and expenditures, tax collections, and some program descriptions. From 1967 to the present, the report has shown the background of the county auditor's office, overview of the auditing process, staff description, and an index to and description of recent audits. Currently titled Progress Report on the& Multnomah County Auditor's Office. (Description pending update 9/18/17)
Retention: Retain permanently. (MOAR 166-150-0005(4))
Multnomah County Salary Commission Records (AUD1-008): Documents proceedings of commission appointed every even numbered year to set county commissioner salaries as required by Charter Section 4.30. Records include roster, report, resolution, correspondence, minutes, press releases, newspaper clippings, and exhibits.
Retention: Retain permanently. (MOAR 166-150-0005(15))
Performance Audit Reports (AUD1-001): Documents county auditor's investigation of county department operations and recommendations for improvements. Three principal types of reports are included: internal audit reports, which document a complete investigation of department practices and a full published report; reports to management (RTM), which are partial audit investigations resulting in a report to department managers targeting specific program activities; and letters to management (LTM), which are recommendations to department managers which do not require an investigation. Reports include background, methodology and results of audit, recommendations to department, performance data, and department responses.
Retention: Retain permanently. (Multnomah County Code §8.500 - §8.502)
Policy and Procedures Statements (AUD1-020): Series documents review, assessment, development, and authorization of an agency's policies and procedures. Records may include authorizing bulletins and advisories, mission and goal statements, manuals, and final policy statements and directives. Information often includes policy and procedure numbers, revision dates, subject identification, narrative description, authorization information, and effective date.
Retention: Retain permanently (MOAR 166-150-0005(25))
Accounts Payable Records (AUD1-011): Records documenting payment of bills for general accounts excluding grants. Includes reports, invoices, statements, vouchers, purchase orders, payment authorizations, receipt records, cancelled checks or warrants, and similar records.
Retention: Retain 3 years. (MOAR 166-150-0110(1))
Budget Preparation Records (AUD1-010): Records documenting the preparation of department budget requests presented to the specified governing body. May include staff reports, budget instructions, worksheets, surveys, allotment reports, spending plans, contingency plans, budget proposals, financial forecasting reports, and similar records.
Retention: Retain 2 years. (OAR 166-150-0110(7))
County Financial Reports (AUD1-019): Reports documenting the general financial condition and operation of the county. Includes information on the value of all county owned property and an accounting of all income and expenditures in relation to the final budget. Records may include monthly, quarterly, annual and similar reports.
Retention: Retain permanently. (MOAR 166-150-0110(14))
Payroll Administrative Reports (AUD1-016): Reports, statistical studies, and other records designed and used for budget preparation, projections, workload and personnel management, research, and general reference. Often consists of recapitulation reports organizing wages, deductions, and other data into categories such as quarter-to-date, year-to-date, fiscal year-to-date, department, division, section, employee/employer contributions, and others.
Retention: Retain 3 years. (OAR 166-150-0155(8))
Petty Cash Records (AUD1-014): Documents payments made from petty cash account. Records include cancelled checks, bank statements, reconciliations, and register tapes.
Retention: Retain 3 years. (MOAR 166-150-0110(20))
Purchasing Records (AUD1-012): Records documenting orders, authorizations, and evidence of receipt of the purchase of goods and services by the department. Includes purchase orders and requests, purchase authorizations, requisitions, contract release orders, material and cost specifications, central stores or printing orders, telephone service orders, and similar records.
Retention: Retain 3 years. (OAR 166-150-0110(21))
Staff Continuing Education Records (AUD1-006): Documents staff completion of professional continuing education requirements. Records include certificate of continuing professional education (CPE), CPE survey, individual training record, attendance certificates, training session notes, and related information.
Retention: Retain 6 years after employee separation. (MOAR 166-150-0160(10))
Subsidiary Ledgers, Journals, and Registers (AUD1-017): Records documenting details of transactions such as those related to receipts and expenditures on a daily, monthly, quarterly or similar basis. Includes journals, ledgers, registers, day books, and other account books that provide backup documentation to the general ledger. Records date from 1941-1964 and include revenue and expenditures report, warrant register, cash journal, check register, fund transfer journal, fund appropriation journal, fee register, and cash receipts book.
Retention: Retain permanently. (MOAR 166-150-0110(23))
Time Records (AUD1-015): Records documenting hours worked, leave hours accrued, and leave hours taken by agency employees. Records include time entry worksheet, rosters, and TARS. Information usually includes employee name and social security number, hours worked, type and number of leave hours taken, total hours, dates, and related data.
Retention: Retain 4 years. (MOAR 166-150-0155(3))
Travel Expense Records (AUD1-013): Records documenting requests, authorizations, reimbursements, and other actions related to employee travel. Includes expense reports and receipts, vouchers, requests, authorizations, and related documents. Retention applies to private vehicle usage as well. Information often includes estimated costs, prepayments, final costs, destination, method of transportation, travel dates, approval signatures, and related data.
Retention: Retain 3 years. (MOAR 166-150-0110(24))
Superseded and Obsolete Series
Chronological File (AUD1-004): Correspondence, memoranda, and similar records which document and add significant information to the program or primary functional responsibility of the program. Includes letters sent and received, memoranda, notes, and other records related to specific programs or primary functions.
Retention: Retain 5 years. (MOAR 166-150-0005(8))
County Auditor's Correspondence (AUD1-007): Correspondence, memoranda, and similar records which state or form the basis of policy, set important precedents, or record historic events related to the organization or operation of the County Auditor's Office. Includes letters sent and received, memoranda, notes, reports, studies, and other records. Also see other correspondence series for records that do not document policy or historical events.
Retention: Retain permanently. (MOAR 166-150-0005(8))
Ephemeral Correspondence (AUD1-005): Correspondence, memoranda, and similar records of a transitory or housekeeping nature which do not add significant information to the program or primary functional responsibility of the office. Includes letters sent and received, memoranda, notes, transmittals, acknowledgements, holiday notices, community affairs notices, charity fund drive records, parking space assignment lists, routine requests for information or publications, thank you notes, and similar records.
Retention: Retain until read. (OAR 166-150-0005(8))
Quarterly Audit Follow-up Reports (AUD1-002): Documents department procedural responses to recommendations in audit reports. Includes letters, report, notes, and background material. Shows date, audit recommendation, and a description of the departments response or progress.
Retention: Retain 10 years after final audit report published. (MOAR 166-150-0005(4))