OAR 166-200-0295
Payroll


Payroll is responsible for the management of accounting functions related to employee compensation and benefits as well as, the actual compensation of city employees.

(1)

Deduction Authorization Records — Minimum retention: 3 years after superseded, terminated, or employee separates.

(2)

Deduction Registers — Minimum retention: Registers documenting state and federal taxes, retain 5 years.

(3)

Employee Time Records — Minimum retention:

(a)

For the retention of records documenting the expenditure of grant funds, see Grant Records;

(b)

Other records, retain 4 years.

(4)

Federal and State Tax Records — Minimum retention: 5 years.

(5)

Garnishment Records — Minimum retention: 3 years after resolution.

(6)

Leave Applications — Minimum retention: 3 years.

(7)

Leave Balance Reports — Minimum retention:

(a)

Year-end leave balance reports, retain 75 years after date of hire;

(b)

All other reports, retain 4 years.

(8)

Payroll Administrative Reports — Minimum retention: 3 years.

(9)

Payroll Registers — Minimum retention:

(a)

Year-end, or month-end if no year-end payroll registers, retain 75 years;

(b)

All other payroll registers, retain 2 years.

(10)

Unemployment Records — Minimum retention: 3 years.

(11)

Wage and Tax Statements — Minimum retention: 5 years.

(12)

Withholding Allowance Certificates — Minimum retention: 5 years after superseded or employee separation.
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 166-200-0295’s source at or​.us