HomeMy WebLinkAboutResolution No. 97-C097RESOLUTION NO. 97—C97
A RESOLUTION OF TlIF, CITY COUNCIL OF THE CITU OF AZUSA
APPROVING '1'lll? REVISED FINANCE, 1)G PA111TI19ENT
RF;I'F,N'I'ION/DES'1'RIIC'I'ION OF RECORDS POLICY ADOPTED UNDER
RESOLUTION NO. 8344 DATED DECEMBER 7, 1987
WHEREAS, the City Council of the City of Azusa adopted Resolution No. 8344 dated
December 7, 1987 approving the Finance Department Retention/Destruction of Records Policy; and
WHEREAS, it has been decided to expand the policy to include the Purchasing and Business
L,icensc Division of the I'inancc Department; and
WIIEREAS, the basic principles of the policy remain the same but the schedule of the
various items covered by the policy has been divided into the various divisions of the Finance
Department and the description of various of the items have been updated; and
WHEREAS, the City Attorney has reviewed and approves the Revised Finance Department
Retention/Destruction of Records Policy.
NOW, THEREFORE, he it resolved by the City Council of the City of Azusa as follows:
Section I. The City Council hereby approved file Rcvised finance Department
Retention/Destruction of Records Policy, as attached hereto as Fxhibit "A".
Section 2. The Finance Director shall have ongoing nulhority to authorize destruction
of records, in accordance with the Revised Retention/Deslruclion of 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 21stday of July 1997.
I IIEREIIV CERTIFY that the foregoing Resolution No. 97C9 XVas dilly adopted by the
City Council of the City of Azusa, at a regular meeting thereof, held on the
day of 1997, by file following vole of Council:
AYES COUNCILMI,MRERS: Hardison, Stanford, Rocha, Beebe, Madrid
NOES COUNCIL. MEMBERS: None
ABSENT
COUNCIL MEMRERS: None
CITY ATTORNEY
11
CITY OF AZUSA
FINANCE DEPARTMENT: REVISED RETENTION/DESTRUCTION
OF RECORDS POLICY
I. Purpose
To provide for timely destruction of outdated, obsolete and excess documents which are of
no use legally or otherwise to this the City ofAzusa's Finance Department, in compliance
with Sections 34090 and 34090.5 of the Government Code.
II Policy
It shall be the policy of this department that the Administrative Seeretary department
representative 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 as set forth in this Policy.
III Procedure
The Administrative Seeretary department representative shall submit a written request to the
Finance Director for permission to destroy the documents, books, receipts and other records
enumerated in this order Policy when:
1. It is determined that the document is not subject to retention and 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 sehedule Policy and the law and any all other criteria for destruction have been
complied with.
3. The Admirtisfttive Seeretary Finance Director shall then submit a written
destruction request to the Finan ee Direeto< City Council, listing the documents,
books, receipts or other records to be destroyed, showing the age and type of
document. Prior to submitting the request to the City Council, the City Attorney
shall consent in writing to the request.
4. Destruction may not occur until written permission has been received from the
FirianecDacctar City Council in the form of a resolution and consented to by the
City Attorney subsequent to the request for destruction.
5. Once permission to destroy has been given, the Administrative Seeretary department
representative shall oversee the destrdetion. The original request for permission to
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desticy, indieating the approval of the Finanee Diteetor, shall be maintained in
destr,detion shall be listed on the Leqttest instruct the file storage company to destroy
the files. An affidavit attesting to the destruction should be supplied to the City,
showing the date and manner of destruction.
6. In compliance with GoverrAnent Gede Seetions 34090 and 34090.5 State law, the
following schedule has been established to implement and maintain this General
Order Policy:
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Schedule 2 : Accounts Payable
1.
0 0
3 years
2.
14. Tax Reeords, 1RS and Employees
_
ineorne To L.J____ Curn d_tiye File
11. Taxable
18.Taxable Gross ineeme
3 years
3.
19. Tax Report Quartet En
20. Tax Report To Balanee Year end Cumulative Files
to W 2 Forrn�.
Retention Period
Schedule 1 : General Ledger
Outstanding Checks List
1.
Chart ofAccounts I
3 years
2.
Journal Entries
3 years
3.
General Journal Entry Report - Merge to Finance
3 years
4.
Cash Receipts
3 years
5.
Merge of Cash Receipts to Finance
3 years
6.
Month-end Revenue Reports - By Fund and by Dept.
3 years
7.
Month-end Expenditure Reports : By Fund and by Dept.
3 years
8.
Monthly Balance Sheet
3 years
9.
Monthly Utilities Download Report
3 years
10.
Final General Ledger Revenue Report Detail by Fund
3 years
11.
Final General Ledger Revenue Summary Report by Dept.
Permanent
12.
Final General Ledger Expenditure Report by Fund
3 years
13.
Final General Ledger Expenditure Report by Dept.
Permanent
14.
Final Fiscal Year General Ledger Report
Permanent
Schedule 2 : Accounts Payable
1.
Vendor Files - Invoices and Copies Warrants
3 years
2.
Accounts Payable Warrants
3 years
3.
Bank Reconciliation
Permanent
4.
Outstanding Checks List
3 years
5.
Proof Lists
3 years
6.
Void Checks Report
3 years
7.
Utility Reports
3 years
8.
Preliminary Warrant Register
3 years
9.
Handwrites Report
3 years
10.
First Merge Proof
3 years
11.
Final Merge Proof
3 years
12.
Fund Report
3 years
Schedule 3: Payroll
1. Employee Files Permanent
2. Time sheets, Overtime Sheets, Leave Forms, etc. 7 years
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Schedule 4: Purchasing Division
1.
0
0
3.
Check Register
3 years
4.
Bank Reconciliations and Bank Statements
Permanent
5.
Pay Checks
7 years
6.
Payroll Registers
Permanent
7.
Leave Register
3 years
8.
Deductions Register
3 years
9.
Tax Deductions Register
7 years
10.
W-2 Verification
7 years
11.
W -2s
Permanent
12.
Quarterly Tax Returns
Permanent
13.
Standard Lists
2 years
14.
Interface and Merge Report
3 years
15.
Public Agency Retirement System Reports
Permanent
16.
Public Employees' Retirement System Reports
Permanent
17.
Deferred Compensation Reports
Permanent
Schedule 4: Purchasing Division
1.
Purchase Requisitions
4 years
2.
Purchase Orders
5 years
3.
Warehouse Requisitions
2 years
4.
Stores Receipt Proof
3 years
5.
Batch Proof List
2 years
6.
Stores Receipt Merge
2 years
7.
Stores Issue Proof
3 years
8.
Stores Issue Trial Register
3 years
9.
Stores Issue Post Register - Merge
2 years
10.
Inventory - Short
2 years
11.
Inventory by Department
2 years
12.
Inventory by Commodity
2 years
13.
Re -Order Report
2 years
14.
Annual Inventory Worksheet
Permanent
15.
Fixed Assets Report
Permanent
16.
Purchase Order Report for Inventory
3 years
17.
Vendor Listings
2 years
18.
1099 Listings
3 years
19.
1099s
Permanent
20.
Commodity Code Listings
2 years
21.
Bids
3 years
Schedule 5: Business License Division
1. License Applications - In -town and Out-of-town 2 years
2. Renewal Notices 2 years
3. Delinquency Reports - Monthly 2 years
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4.
Street Addresses - Monthly
2 years
5.
Alphabetical Reports - Monthly
2 years
6.
Licenses Processed Report - Weekly
2 years
7.
Weekly Business License Register
2 years
8.
Cash Receipts Trial Register - Weekly
3 years
9.
CalState Franchise Tax Report
3 years
10.
Quarterly Sanitary Landfill Tax
3 years
IL
Quarterly Hazardous Waste Facilities Tax
3 years
12.
Quarterly Transient Occupancy Tax
3 years
13.
Quarterly Cable Television Franchise
3 years
14.
Quarterly Admissions Tax - Gate and Vendor
3 years
15.
Quarterly Excavation Tax
3 years
16.
Quarterly Landfill Tax
3 years
17.
Correspondence Files
2 years
18.
Sub -contractor Lists
2 years
19.
Fireworks
2 years
20.
Renewal Notices Report - Monthly
2 years
21.
Audit Information
3 years
22.
Demand Requests
2 years
Schedule 6: City Treasurer and General
1. Budgets, Preliminary Annual
2. Budget Preparation Workpapers
3. Final Budget - I Copy
4. General Correspondence
5. Court Cases - Complete and Incomplete - After Settlement
6. Financial Statements -1 Copy
7. Long and Short Term Disability Monthly Reports
8. Life Insurance Monthly Reports
9. Flexible Benefit Allocation Monthly Spreadsheets
10. Garage and Multilith Allocations
11. Duplicate Deposit Slips
12. Azusa Agriculture Water Company
IV Public Review Prior to Destruction
2 years
2 years
Permanent
2 years
2 years
Permanent
3 years
3 years
3 years
3 years
3 years
Permanent
Prior to the destruction of any documents covered by this Policy, the documents proposed
to be destroyed shall be placed in the Azusa City Library in an area open to public view
during regular operating hours of the Library. A sign containing notice that the documents
are scheduled for destruction and the proposed destruction date shall be placed near the
documents.
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V Annual Review by City Attorney
The Finance Director shall be responsible for requesting a periodic annual review of this
order Policy by the City Attorney.
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