OAR 166-200-0230
Accounting — Revenue

Accounting documents the financial transactions of the city to ensure the integrity, accuracy and control of city funds. Revenue documents the invoicing, cashiering and reconciliation of monies owed to the city.

(1)

Accounts Receivable Records* — Minimum retention: 3 years after collected or deemed uncollectible.

(2)

Check Conversion Records — Minimum Retention:

(a)

Retain original paper instrument 120 days;

(b)

Retain Automated Clearing House (ACH) transaction or Image Replacement Document (IRD), 6 years.

(3)

Credit and Debit Receipts — Minimum Retention: Retain 3 years after transaction.

(4)

Gift and Contribution Records — Minimum retention:

(a)

For retention of conditional gift, contribution and donation records, see Contracts and Agreements in the Contracts section;

(b)

All other records, retain 3 years.

(5)

Investment Records — Minimum retention: 3 years after investment ends.

(6)

Revenue Sharing Records* — Minimum retention: 3 years.

(7)

Trust Fund Records — Minimum retention: Records not duplicated elsewhere in city records, retain 3 years after trust fund closed.

(8)

Utility Bill Records — Minimum retention: 3 years.

(9)

Utility Customer Security Deposit Records — Minimum retention: 3 years after refund or last action.

Source: Rule 166-200-0230 — Accounting — Revenue, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=166-200-0230.

166‑200‑0200
City Records 166‑200‑0205
Accounting — Bonds 166‑200‑0210
Accounting — Disbursements 166‑200‑0215
Accounting — Financial Reporting 166‑200‑0220
Accounting — Grants 166‑200‑0225
Accounting — Reconciliation 166‑200‑0230
Accounting — Revenue 166‑200‑0235
Administrative 166‑200‑0240
Airport 166‑200‑0245
Budgeting 166‑200‑0250
Building Records 166‑200‑0255
Communications and Distributions 166‑200‑0260
Compliance 166‑200‑0265
Contracts 166‑200‑0270
Information Management 166‑200‑0275
Legal 166‑200‑0280
Library 166‑200‑0285
Mayor/Council 166‑200‑0290
Municipal Court 166‑200‑0295
Payroll 166‑200‑0300
Permitting, Licensing and Certifying 166‑200‑0305
Personnel — Administration 166‑200‑0310
Personnel — Compensation and Classification 166‑200‑0315
Personnel — Medical 166‑200‑0320
Planning and Development 166‑200‑0325
Policy 166‑200‑0330
Professional Development 166‑200‑0335
Property Management — Hazardous Materials 166‑200‑0340
Property Management — Inventory 166‑200‑0345
Property Management — Maintenance and Disposition 166‑200‑0350
Public Safety 166‑200‑0355
Public Works — Engineering 166‑200‑0360
Public Works — Operations 166‑200‑0365
Public Works — Traffic Engineering 166‑200‑0370
Public Works — Wastewater and Water Treatment 166‑200‑0375
Recorder — Elections 166‑200‑0380
Recorder — General 166‑200‑0385
Reporting 166‑200‑0390
Risk Management — Claims 166‑200‑0395
Risk Management — Safety 166‑200‑0400
Scheduling 166‑200‑0405
Security
Last Updated

Jun. 8, 2021

Rule 166-200-0230’s source at or​.us