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Current Council Agenda and Past Meeting Information

 

CITY COUNCIL AGENDA ITEM NO. 4

Meeting Date: February 14, 2006

Subject/Title: Approve a Resolution amending Resolution No. 2004-195 thereby establishing a revised Records Retention Schedule for the Finance and Information Systems Department.

Prepared by: Pat Meyer, Special Projects Coordinator

Submitted by: Pam Ehler, Director of Finance and Information Systems

RECOMMENDATION
Approve a Resolution amending Resolution No. 2004-195 thereby revising the Records Retention Schedule for the Finance and Information Systems Department.

PREVIOUS ACTION
On May 10, 1983, Resolution No. 83-19 was adopted implementing Council Policy 00-4 and the City’s Records Retention Program.

On December 10, 1996, Resolution No. 96-208 amended the City’s Records Retention Program and approved the Records Retention Schedule.

On August 10, 2004, Resolution No. 2004-195 was adopted establishing a new Records Retention Schedule for the Police Department and a revised Records Retention Schedule for both the City Clerk and the Finance and Information Systems Department.

BACKGROUND
The purpose of the retention guide is to establish a pattern for the orderly transfer or destruction of records on a continuing basis. The City has an obligation to create and maintain documents in accordance with government laws and regulations and accepted records management practices, including the State of California’s Local Government Records Retention Program which provides archival support to local agencies.

Currently, items not listed in the City’s Records Retention Guide may be destroyed with written consent of the City Attorney and approval of the City Council by resolution. The records retention program provides a procedure whereby records that have served their purpose, and are no longer required, may be transferred or destroyed upon approval by the City Attorney.

During the course of the yearly inventory of the Finance and Information Systems department files, department staff discovered the current Retention Schedule did not include retention guidelines for several items including: Rate Studies; Agreements; Audit Reports; Revenue items; LAIF Statements; PFM Statements; Statement of Indebtedness documents and Cash Flows. The Records Retention Guidelines for the Finance and Information Systems Department is being revised to include these items.

FISCAL IMPACT
None

Attachments:
Resolution
Finance and Information Systems Records Retention Schedule

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD APPROVING THE AMENDMENT OF RESOLUTION NO. 2004-195 THEREBY ESTABLISHING A REVISED RECORDS RETENTION SCHEDULE FOR THE FINANCE AND INFORMATION SYSTEMS DEPARTMENT.

WHEREAS, Resolution No. 83-19 was adopted on May 10, 1983 and established a records retention program, known as Council/Administrative Policy No. 00-4; and

WHEREAS, Resolution No. 96-208 was adopted December 10, 1996 and amended the City’s Records Retention Program as adopted by Resolution No. 83-19; and

WHEREAS, Resolution No. 2004-195 was adopted August 10, 2004 and established a Records Retention Schedule for the Police Department and revised the Records Retention Schedule for the Finance Department; and

WHEREAS, the City of Brentwood has an obligation to create and maintain documents in accordance with government laws and regulations and accepted records management practices; and

WHEREAS, the purpose of the retention schedule is to establish a pattern for the orderly transfer or destruction of records on a continuing basis; and

WHEREAS, the Secretary of State of the State of California established the Local Government Records Retention Program for the purpose of establishing guidelines for local government records retention and provide archival support to local agencies; and

WHEREAS, Section 34090 of the Government Code of the State of California provides a procedure whereby any City record which has served its purpose and is no longer required may be destroyed; and

WHEREAS, the retention schedule will be amended periodically as updates are made available from the Secretary of State and will be reviewed by the City Attorney and Department Heads.

NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Brentwood, that Resolution No. 2004-195 is hereby amended establishing a revised Records Retention Schedule for the Finance and Information Systems Department.

PASSED, APPROVED AND ADOPTED by the City Council of the City of Brentwood at a regular meeting on the 14th day of February, 2006 by the following vote:

Exhibit A

FINANCE & INFORMATION SYSTEMS – RECORDS RETENTION SCHEDULE

LEGEND
Records Retention

AC = Active AD = Adoption
AU = Audit CL = Closed/Completion
CY = Current Year DOB = Date of Birth
E = Election L = Life
P = Permanent S = Supersede
T = Termination

CITATIONS
B&P = Business and Professions H&S – Health & Safety
CAC = California Administrative Code HUD – Housing and Urban Development
CCP – Code of Civil Procedure OSHA – Occupational Safety & Health Act
CCR – Code of California Regulations PC – Penal Code
CEQA – California Environmental Quality Act POST – Police Officers Standards Training
CFR – Code of Federal Regulations UFC – Uniform Fire Code
EC – Election Code USC – United States Code
FMLA – Family & Medical Leave Act, 1993 WIC – Welfare & Institutions Code
GC – Government Code

FINANCE & INFORMATION SYSTEMS – RECORDS RETENTION SCHEDULE

RECORD SERIES RETENTION CITATION DESCRIPTION
ACCOUNTING
Accounts Payable AU + 4Y GC 34090 Invoices, check copies, supporting documents
Accounts Receivable AU + 4Y GC 34090
Applications CL + 2Y GC 34090 Utility connections, disconnects, registers, service, closed accounts
Assessment/Benefit Districts P GC 34090 Collection information; original documentation files w/municipal clerk
Bank Reconciliation AU + 5Y GC 34090; 26 CFR 16001-1 Statements, summaries for receipts, disbursements & reconciliation
Billing Records AU + 2Y GC 34090 Customer name, service address, meter reading, usage, payments, applications/cancellations, work orders, deposit reports, collections
Budget Adjustments
/Journal Entries AU + 4Y GC 34090 Account transfers
Cash Flows AU + 4Y GC 34090
Checks AU + 5Y GC 34090; CCP 337 Includes payroll, canceled, void and returned checks
Deposits/Receipts AU + 4Y GC 34090; CCP 337 Checks, coins, currency
Invoices AU + 2Y GC 34090 Copies sent for fees owed, billing, related documents
Journals - Utility Billing CY + 2Y GC 34090 Billing including monthly activity
Ledger - General P GC 34090; * * CCP 337 - Trial Balance
Ledger - Voucher AU + 4Y GC 34090; CCP 337 Account postings with supporting documents - includes daily cash and green sheets; City Council approval required
Property Taxes P GC 34090 Receipts and back-up documentation
Revenue AU + 4Y GC 34090 Work papers
Taxes, Receivable AU + 3Y CCP 338 City Council approval required
Warrant Register AU + 4Y Dept. City Council approval required

FINANCE & INFORMATION SYSTEMS – RECORDS RETENTION SCHEDULE

RECORD SERIES RETENTION CITATION DESCRIPTION
ADMINISTRATIVE SERVICES
Audit Reports AU + 4Y GC 34090 Documents used for the preparation of audits
Budget Documentation AU + 2Y GC 34090 Documents used for the preparation of budgets including budget requests and justifications
Budget Operating (copies) S GC 34090 Departmental reference
Budget - Proposed CY + 2Y GC 34090 Presented to Council
Budget - Adopted P GC 34090 Mid-year Budgets (Staff Reports & back-up documentation)
Comprehensive Annual Financial Report (CAFR)
Documentation AU + 2Y GC 34090 Documents used for the preparation of CAFRs
Adopted P GC 34090
Cost Allocation Plan (CAP) AU + 2Y GC 34090 Documents used for the preparation of CAPs
Documentation
Adopted P GC 34090
Finance Awards AU + 5Y Dept.
Policies & Procedures, Departmental S GC 34090(d)
Reports
Departmental AU + 2Y GC 34090 Special/or final summary, review or evaluation Revenue/Expenditure Report, Chart of Accounts, Income Statement and Balance Sheet
Staff AU + 2Y GC 34090 Non-agenda related, includes supporting documentation
CIP
Capital Improvement Projects CL + 10Y CC 337.15
FIXED ASSETS
Inventory AU + 4Y GC 34090; 26 CFR 301 65-1(F) Reflects purchase date, cost, account number
Inventory - Information Systems S + 2Y GC 34090 Hardware/software inventory logs; systems manuals
Surplus Property - Auction AU + 2Y GC 34090 Listing of property
Surplus - Disposal AU + 4Y GC 34090; CCP 337 Sealed bid sales of equipment
Vehicle Ownership & Title L VC 9900 et seq. Title transfers when vehicle is sold

FINANCE & INFORMATION SYSTEMS – RECORDS RETENTION SCHEDULE

RECORD SERIES RETENTION CITATION DESCRIPTION
GRANTS
Comm. Dev. Block Grant & Urban Dev. T + 4Y GC 34090; 24 CFR 570.502, 24 CFR 85.42; * Applications , reports, contracts, supporting documents
*OMB Cir. A-102, A-110, A-128
Federal & State CL + 5Y GC 34090 Applications, reports, contracts, supporting documents; refer to grant app. close-out procedure
Financial Records CL + 5Y GC 34090 Refer to grant application close-out procedure
Unsuccessful CL + 2Y GC 34090 Applications not entitled
LICENSES
Business T + 4Y GC 34090; CCP 337 Paid & reports
MISCELLANEOUS
Agreements P Dept.
PAYROLL
Adjustments AU + 4Y GC 34090 29 CFR 516.5-516.6 Audit purposes
Employee Time Sheets AU + 4Y GC 34090; 29 CFR 516.2; * Signed by employee for audit & FEMA reports
*29 CFR 516.6(1); IRS Reg. 31.6001-1 (e)(z); R&T 19530; LC 1174 (d)
PERS Employee Deduction Reports AU + 4Y GC 34090 Record of deductions
(PERS) *26 CFR 31.6001-1; 29 CFR 516.5, 516.6; LC 1174 (d)
Register P GC 34090; GC 37207 Labor costs by employee & program
Salary Records AU + 4Y GC 34090; 29 CFR 516.2 Deduction authorization, beneficiary designations, unemployment claims, garnishments

FINANCE & INFORMATION SYSTEMS – RECORDS RETENTION SCHEDULE

RECORD SERIES RETENTION CITATION DESCRIPTION
PURCHASING
Bids, RFQ's, RFP's AU + 4Y GC 34090; CCP 337; * RFQ's & RFP's regarding goods & services
*GC 25105-1; GC 34090
Successful AU + 5Y GC 34090; CCP 337; * Successful bids which weren't awarded contract
*GC 25105-1; GC 34090
Unsuccessful CY + 2Y GC 34090; CCP 337; * Bids which didn't meet City requirements
*GC 25105-1; GC 34090
Requisitions - Purchase Orders AU + 4Y GC 34090; CCP 337 Original documents
Requisitions - Stores CY + 2Y GC 34090 Completed forms for ordering
Vendor Register P GC 34090 Alpha vendor listing of purchase orders, invoices, account numbers & check date
REPORTS
Audits P GC 34090
Deferred Compensation T + 5Y GC 34090; 26 CFR 16001-1; * Records of employee contributions & city payments
*29 CFR 1627.3(2)
Federal and State Tax AU + 4Y GC 34090; 29 USC 436; * Forms 1096, 1099, W-4's & W-2's
*26 CFR 31.6001.1-4; IRS REG 31.6001-1(e)(2); R&T 19530; 29 CFR 516.5-516.6
Financial - Annual P GC 34090.7 Facility Fee Balances; Enterprise Financials
Investment Transactions P GC 34090; CCP 337; GC53607 Summary of transactions, inventory & earnings report
Labor Distribution AU + 2Y GC 34090 Costs by employee & program
LAIF Statements P Dept.
PFM Statements P Dept.
Rate Studies P Dept.
Revenue & Taxation 5Y Admin
State Controller P GC 34090
Statement of Indebtedness P Dept.
Utility Rebates CY + 2Y GC 34090

FINANCE & INFORMATION SYSTEMS – RECORDS RETENTION SCHEDULE

RECORD SERIES RETENTION CITATION DESCRIPTION
TREASURER
Bank Statements AU + 2Y FC 3368, 30210; GC 43900 et seq. Financing authority
Bonds - Account Statements CL + 10Y GC 34090; CCP337.5 Monthly statement of transactions
Bonds - Administration CL + 10Y GC 34090; CCP 337.5 Supporting documents
Bonds/Coupons CL + 2Y GC 34090; GC 53921 Paid/canceled
Loans P GC 34090
INFORMATION SYSTEMS
Internet/World Wide Web S + 2Y GC 34090 Management/policies and supporting documentation
Program Files
/Directories - Annual Backup CY + 2Y GC 34090; GC 34090.7
Program Files
/Directories - Daily Backup CY + 2 MOS GC 34090; GC 34090.7
Program Files
/Directories - Monthly Backup CY + 1Y GC 34090; GC 34090.7
Program Files
/Directories - Weekly Backup CY + 6 MOS GC 34090; GC 34090.7
Tapes CY + 2Y GC 34090 System generation
 

City Administration
City of Brentwood City Council
150 City Park Way
Brentwood, CA 94513
(925) 516-5440
Fax (925) 516-5441
E-mail allcouncil@brentwoodca.gov