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HomeMy WebLinkAboutResolution No. 8344RESOLUTION NO. 8344 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AZUSA REGARDING THE DESTRUCTION OF OBSOLETE RECORDS FOR THE AZUSA FINANCE DEPARTMENT WHEREAS the Finance Department of the City of Azusa has identified categories of obsolete and unnecessary records; and WHEREAS Section 34090 of the Government Code of the State of California provides that with the approval of the legislative body and the written consent of the City Attorney, the head of a city department may destroy any record, document, instrument, book or paper under his charge without making a copy thereof, if the same is no longer required, provided that certain records are exempt from the provisions of said section, as specifically enumerated in Section 34090 and 34090.5 of the Government Code; and WHEREAS the City Attorney has reviewed and approves the Finance Department's destruction of obsolete records policy hereinafter set forth in accordance with the provisions of Section 34090 of the Government Code. NOW THEREFORE, be it resolved by the City Council of the City of Azusa as follows: Section 1. The City Council hereby approves the Finance Department's destruction of obsolete records policy, as attached hereto as Exhibit "A". Section 2. The Finance Director shall have ongoing authority to authorize destruction of records, in accordance with the destruction of obsolete records policy approved by the City Attorney and by the Azusa City Council. Section 3. The City Clerk shall certify to the adoption of the resolution. APPROVED AND ADOPTED this 7th day of December 1987. Ir/ , MAYOR I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the City Council of the City of Azusa, at a regular meeting thereof, held on the 7th day of December 1987, by the following vote of Council: AYES : COUNCILMEMBERS: AVILA, COOK, CRUZ, LATTA, MOSES NOES : COUNCILMEMBERS: NONE ABSENT COUNCILMEMBERS: NONE �g r CITY CLERK V AP ROVED: PETER THORSON CITY ATTORNEY EXHIBIT A to a Resolution of the City Council of the City of Azusa CITY OF AZUSA FINANCE DEPARTMENT : RETENTION/DESTRUCTION OF RECORDS POLICY I II III Purpose To provide for timely destruction of outdated, obsolete and excess documents which are of no use legally or otherwise to this department, in compliance with Section 34090 and 34090.5 of the Government Code. Policy It shall be the policy of this department that the Administrative Secretary shall routinely destroy, by burning, shredding, burial, or other permanent obliteration, obsolete and excess documents in accordance with department procedure and subject to a specific retention schedule. Procedure The Administrative Secretary shall submit a written request for permission to destroy the documents, books, receipts and other records enumerated in this order when: 1. It is determined that the document is obsolete and of no further use to the Finance Department. 2. It is determined that the document or record is eligible for destruction according to this schedule and any other criteria for destruction have been complied with. The Administrative Secretary shall then submit a written destruction request to the Finance Director, listing the documents, books, receipts or other records to be destroyed, showing the age and type of document. 4. Destruction may not occur until written permission has been received from the Finance Director subsequent to the request for destruction. 5. Once permission to destroy has been given, the Administrative Secretary shall oversee the des- truction. The original request for permission to destroy, indicating the approval of the Finance Director, shall be maintained in a separate file and when destruction has been completed, the date and manner of destruction shall be listed on the request. 6. In compliance with Government Code Sections 34090 and 34090.5, the following schedule has been established to implement and maintain this General Order: Schedule I These records must be kept for one year, after which they may be destroyed without microfilming: 1. Group Insurance Proposals or Quotations 2. Recommended Budget 0 0 Schedule II These records must be kept for two years, after which they may be destroyed without microfilming: 1. Budgets, Annual - Preliminary 2. Budget Preparation Data 3. Standard Lists 4. Special Sick Leave Payment Schedule 5. Group Medical Insurance Reports 6. Life Insurance Report 7. Warrant Registers 8. Purchasing and Central Stores Catalogs 9. Warehouse Supply Requisitions 10. Proof Lists 11. Finance Operations Report Weekly 12. Deposits and Withdrawals - Great Western Bank 13. Charges - Gasoline, Oil - Paid 14. Court Cases - Complete and Incomplete Schedule III These records must be kept for two years after which they should be microfilmed before destruction: 1. Retirement System Remittance Reports or Schedules Schedule IV These records must be kept for three years, after which they may be destroyed without microfilming: 1. General Ledger and Acct. Distribution 2. Appropriation Ledger 3. Revenue Ledger 4. Statement of Revenue by Fund 5. Statement of Expenditures 6. Journal Entries 7. Journal Vouchers 8. Recurring Journal Entries 9. Table Master Report 10. Chart of Accounts 11. Bank Account Reconciliation 12. Daily Cash Report 13. Police Accident Reports 14. Sick -Vacation -Comp -Leave Report 15. Personnel and Payroll Changes 16. Time and Pay Report 17. Final Cumulative - Correction to W-2 18. Payroll Runs 19. Payroll Time Cards 20. Payroll Registers 21. Employees' Raises and Status Changes 22. Deductions - Azusa Employees 23. Unemployment Insurance Data 24. Employee Retirement Correspondence 25. Personnel Roster and Cross Reference 26. Terminated Employees 27. Group Insurance Billings - Paid 28. Deferred Compensation 29. County - Billings - Paid 30. Mutual Benefit Life Insurance - Long Term Disability 31. Demand Premium and Data - Paid 32. Correspondence - Miscellaneous 33. Rock Extraction Audits 34. Vendor Registers 35. Accounts Payable - Paid 36. Vendor Master File List 37. Warrant Register - Voids and Cancellations 38. Vendor Register with City Council Resolution 0 0 39. Vendor Reports - Year -End 40. Vendor Files, Warrants with Purch/Orders 41. Expenditures - Duplicate Warrants 42. So.Calif. Edison Co. Billings - Paid 43. Cancelled Checks - Wells Fargo Bank 44. Refund Checks - Light and Water 45. Schedule of Advances and Expenses Report Schedule V These records must be kept for three years, after which they should be microfilmed before destruction: 1. General Ledger 2. General Ledger Summary Report 3. Revenue Report 4. Departmental Expenditure Reports 5. Corrections - Journal Entries to General Ledger 6. General Journal 7. Master Personnel Records 8. Deferred Compensation Interest Transactions Register 9. General Ledger - Bound Cards 10. General Fund or other Miscellaneous Funds Ledger Cards 11. Consumer Deposit Checks 12. Bank Reconciliations 13. Treasurer's Monthly Recap of Fund Cash 14. Transfers of Funds 15. Special Deposits 16. S.D.I. Insurance 17. Public Employees' Retirement System Yearly Register 18. Department Inventory Deletions & Additions 19. Trial Balances - General Ledger Comp. 20. Master Payroll - Quarterly, Annual 21. Payroll Records - Terminated Personnel 22. Payroll Standard Lists Year-end Cumulative 23. Personnel Master Listing 24. Management Summary Report, Workers' Compensation and Liability 25. Self Insurance Check Copies 26. Self -Insurance Loss Runs - Liability and Workers' Compensation Schedule VI These records must be kept for four years, after which they may be destroyed without microfilming: 1. Purchase Order Requisitions Filled 2. Requisitions against Blanket Purchase Orders Schedule VII These records must be kept for five years, after which they may be destroyed without microfilming: 1. Auditor's Work Papers, Adjustment Entries 2. Purchase Orders - Filled 3. Contracts Payable - Purchase Orders 4. Blanket Purchase Orders Schedule VIII These records must be kept for six years, after which they may be destroyed without microfilming: The Finance Department does not maintain any six-year records types. IV 0 0 Schedule IX These records must be kept for seven years, after which they may be destroyed without microfilming: 1. Payroll Bank Reconciliation 2. Cancelled Payroll Checks 3. Payroll Bank Statements Schedule X These records must be retained permanently: 1. Asset/Liability Ledgers or Reports 2. Budgets - Adopted 3. Workers' Compensation Report 4. Five -Year Capital Improvement Program 5. Fixed Assets Ledger Cards 6. Asset/Liability Register 7. Departmental Inventory - Furniture, Fixtures and Equipment (Microfilm copy acceptable) 8. Materials Removed from Plant 9. Azusa Agriculture Water Company 10. CPA Examination Report - Azusa 11. Annual Financial Reports 12. Treasurer's Reconciliation Reports 13. Financial Statements and Cash Balances 14. Tax Records, IRS and Employees 15. Azusa - San Gabriel Water Committee - Expenditures, Tax Records 16. Consumer Deposit Receivables (Microfilm copy acceptable) 17. Taxable Income - To Balance Cumulative Files 18. Taxable Gross Income 19. Tax Report - Quarter End 20. Tax Report - To Balance Year-end Cumulative Files to W-2 Forms Annual Review by City Attorney The Finance Director shall be responsible for requesting a periodic annual review of this order by the City Attorney. December 2, 1987