Series Title (Agency Series #): Description, Retention (Legal Citation)

Accounts Receivable Records (FM2-003): Records documenting revenues owed to the division. Records include deposit slips, deposit receipts, copies of checks, and documentation of money received. Information often includes receipt amount, invoice number, name, account number, account balance, adjustments, and similar data.
Retention: Retain 3 years after collected or deemed uncollectible. (MOAR 166-150-0110(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

Construction Fund Accounting Records (FM2-004): Records documenting fund transactions in each of ten different special funds. Records include copies of work orders, invoices, receipts, transactions documentation, fund ledgers, and related records. Information often includes debit, credit, and balance amounts per account, budget, fund, and department numbers, and totals for notes receivable, interest income, amounts due from other funds, bank loans received, cash in escrow, deferred loans received, cash, encumbrances, revenue, accounts receivable, accounts payable, as well as other data.
Retention: Fund Ledgers: retain 5 years; other records: retain 3 years. (MOAR 166-150-0110(1,2,19))

General Journal Vouchers (FM2-001): Used to enter administrative payments and to correct coding errors on payment vouchers. Shows date, original account coding information, correct account coding information, remarks, and initials of accountant.
Retention: Retain 3 years. (MOAR 166-150-0110(23))

Payment Vouchers (FM2-002): Records documenting payment of division bills. Includes copies of 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))