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Archives & Records Management

Office of the City Auditor

phone: 503-865-4100

email: parc@portlandoregon.gov

1800 SW 6th Ave, Suite 550, Portland, OR 97201

More Contact Info

General Financial Records

FIN-0010   Accounts Payable Records

Records document payment of City bills for general accounts. Includes reports, invoices, statements, vouchers, purchase orders, payment authorizations, receipt records, canceled checks and similar records.  Also includes petty cash transaction records. SEE ALSO: Grant Records in the General Administration section for records documenting expenditure of grant funds.

Retention period for Office of Record copy: 3 years after publication of annual CAFR                   
Retention Notes: Bureau paper or electronic convenience copies: retain as needed once records are captured in financial system.
Office of Record: Office of Management and Finance
Confidential? No                              
Authority: OAR 166-200-0050[1]              
Is this a vital record? No

 

FIN-0020   Accounts Receivable Records

Records document revenues owed to the City by vendors, citizens, organizations, governments, and others to be credited to general accounts. Also documents billing and collection of moneys. May include reports, receipts, invoices, awards, logs, lists, summaries, statements, and similar records. Information often includes, receipt amount, date, invoice number, name, account number, account balance, adjustments, and similar data.

Retention period for Office of Record copy: 3 years after collected or deemed uncollectible                                    
Retention Notes:  Bureau paper or electronic convenience copies: retain as needed once records are captured in financial system.
Office of Record:   Office of Management and Finance
Confidential?  No                              
Authority:  OAR 166-200-0050[2]              
Is this a vital record?       Yes

 

FIN-0030   Bank Transaction Records

Records document the current status and transaction activity of city funds held at banks. May include account statements, deposit and withdrawal slips, checks, and related records. Information includes bank and account numbers, transaction dates, beginning balance, check or deposit amount, document numbers, adjustments, description of transaction, ending balance, and related data.  SEE ALSO: Grant Records in the General Administration section for records documenting expenditure of grant funds.

Retention period for Office of Record copy: 3 years after publication of annual CAFR 
Office of Record: Office/Bureau maintaining bank account
Confidential? No                              
Authority: OAR 166-200-0050[5]              
Is this a vital record? Yes

 

FIN-0040   Budget Preparation Records

Records document the preparation of City agency budget requests presented to the City Council. Includes staff reports, budget instructions, worksheets, surveys, allotment reports, spending plans, contingency plans, budget proposals, financial forecasting reports, and similar records.

Retention period for Office of Record copy: 5 years 
Office of Record: Office/Bureau submitting budget request
Confidential? No                              
Authority: OAR 166-200-0040[3]              
Is this a vital record? No

 

FIN-0050   Capital Improvement Administrative and Financial Records

Records (not maintained centrally by Office of Management and Finance) which document the non-technical and financial administration of assessable and non-assessable city improvements including capital improvements. Records often include affidavits of posting, notices of proposed assessment, certificates of mailing, interested party letters, bid quotes, reports, and awards, expense reports, purchase orders, requisitions, cost analyses, construction and maintenance bonds and insurance, and related administrative and financial records.

Retention period for Office of Record copy: (a) Records of project cost, retain 3 years after disposal or replacement of facility, structure, or system.  
(b) All other improvement records, retain 10 years after substantial completion (as defined by ORS 12.135(3).                              
Retention Notes: Subject to review by the City Archives prior to destruction. 
Office of Record: Office/Bureau responsible for improvement
Confidential? No                              
Authority: OAR 166-200-0050[8]              
Is this a vital record? Yes

 

FIN-0060   Competitive Bid Records - Professional, Technical and Expert Services (PTE)

Records document the publication, evaluation, rejection and awarding of quoted bids to vendors and other entities.  Records may include but are not limited to requests for proposals (RFPs), requests for qualifications (RFQs), invitations to bid (ITBs), requests for information (RFIs), bid exemption documents, bid and quote lists, notices of bid opening and award, comparison summaries, spreadsheets, tabulation worksheets, bid advertising records, tally sheets, bid specifications, correspondence, and related records.

Retention period for Office of Record copy: 6 years after bid awarded or canceled                                        
Retention Notes: Some competitive bids are managed by the Bureau of Purchases and some by individual City bureaus or offices.  If an individual bureau or office is managing the selection process, it is responsible for retaining the records. NOTE: Accepted city improvement bids have a retention period of 10 years after substantial completion [as defined by ORS 12.135(3)].
Office of Record: Office/Bureau managing the selection process 
Confidential? No                              
Authority: OAR 166-200-0050[9]              
Is this a vital record? No

 

FIN-0070   Competitive Bid Records - Rejected Bids

Responses from vendors that are not awarded bids.

Retention period for Office of Record copy: 2 years after bid awarded or canceled                                        
Retention Notes: Some competitive bids are managed by the Bureau of Purchases and some by individual City bureaus or offices.  If an individual bureau or office is managing the selection process, it is responsible for retaining the records.
Office of Record: Office/Bureau managing the selection process
Confidential? No                              
Authority: OAR 166-200-0050[9]              
Is this a vital record? No

 

FIN-0075   Credit and Debit Card Transaction Receipts

Bureau copy of credit or debit card receipts documenting payment received by the bureau. Records include customer’s name and account information.

Retention period for Office of Record copy: 36 months, destroy                                     
Retention Notes: The retention period is a minimum and maximum: it is to be retained for 36 months and then destroyed at that time. 
Office of Record: Office/Bureau conducting transaction
Confidential? Yes                             
Authority: OAR 166-200-0050[10]             
Is this a vital record? No

 

FIN-0080   Credit Slips

Credits issued to citizens who have withdrawn from City-sponsored classes or activities and are due reimbursement for all or part of fees paid. Information usually includes name of class or activity, date, expiration date, name and address of citizen, and related data.

Retention period for Office of Record copy: 3 years after credit expired or redeemed              
Office of Record: Originating Office/Bureau                     
Confidential? No                              
Authority: OAR 166-200-0050[11]             
Is this a vital record? No

 

FIN-0090   Financial Impact Analysis Records

Records document the financial analysis of various City practices. Useful for planning future budget proposals. Records include reports, studies, worksheets, and similar records. Subjects may include the impact of specific ballot measures, proposals to increase permit fees, sick leave use analysis, and the city's relationship with various utilities.

Retention period for Office of Record copy: 3 years 
Office of Record: Office/Bureau conducting analysis
Confidential? No                              
Authority: OAR 166-200-0040[4]              
Is this a vital record? No

 

FIN-0100   Financial Reports - Annual

Annual reports, including the City of Portland Comprehensive Annual Financial Report (CAFR), that document the general financial condition and operation of the City or of individual bureaus. Includes information on the value of city owned property and an accounting of all income and expenditures in relation to the final budget.

Retention period for Office of Record copy: Permanent                                     
Retention Notes: City Archives must be consulted about the preservation of permanent records.
Office of Record: Originating Office/Bureau
Confidential? No                              
Authority: OAR 166-200-0050[14]             
Is this a vital record? Yes

 

FIN-0110   Financial Reports - Other than Annual

Weekly, monthly, quarterly or other reports that document the general financial condition and operation of the City or individual bureaus. See Grant Records for reports related to grants.

Retention period for Office of Record copy: 3 years 
Office of Record: Originating Office/Bureau
Confidential? No                              
Authority: OAR 166-200-0050[14]             
Is this a vital record? No

 

FIN-0120   Property Disposition Records - Other than Real Property

Records document disposition of City-owned non-real property, usually through public auction, competitive bidding, or destruction. Information often includes date, department, description of item, value, disposition, reason for disposition, condition, and authorization.

Retention period for Office of Record copy: 3 years after disposition of property                                    
Retention Notes: Bureau paper or electronic convenience copies: retain as needed once records are captured in financial system
Office of Record: Office of Management and Finance
Confidential? No                              
Authority: OAR 166-200-0050[21]             
Is this a vital record? No

 

FIN-0130   Property Inventory Records - Other than Real Property

Inventory records document the non-real estate capitalized assets and expendable property of the city.  Examples of capitalized assets may include but are not limited to infrastructure assets, vehicles, equipment, and furniture. Examples of expendable assets include office supplies and other small, office purchases.  Information often contains asset number, description,  location of asset, date received, purchase price, replacement cost, depreciation, and related data.

Retention period for Office of Record copy: (a) Records of capitalized assets, retain 3 years after disposal or replacement of asset; (b) Records of expendable property, retain 3 years or until superseded, whichever is longer.  
Office of Record: Office/Bureau responsible for maintaining the asset
Confidential? No                              
Authority: OAR 166-200-0050[18]             
Is this a vital record? Yes

 

FIN-0140   Purchasing Records

Records document orders, authorizations, and evidence of receipt of the purchase of goods and services by the City. Includes purchase orders and requests, purchase authorizations, requisitions, contract release orders, material and cost specifications, central stores or printing orders, telephone service orders, and similar records. SEE ALSO: Grant Records in the General Administration section for purchases using grant funds.

Retention period for Office of Record copy: 3 years after publication of annual CAFR                                     
Retention Notes: If Bureau of Purchases is not involved in the purchase, the originating City agency is the office of record.  SEE ALSO Grant records if purchase uses grant funds.  Bureau paper or electronic convenience copies retain as needed once entered into financial system. PARC will not store bureau convenience copies. 
Office of Record:  Bureau of Purchases
Confidential?  No                              
Authority:  OAR 166-200-0050[22]             
Is this a vital record?  No

 

FIN-0150   Signature Authorization Records

Records document the authorization of designated employees to sign fiscal and contractual documents.  Useful as an aid for management control over expenditures. Information usually includes authorization date, name, sample signature, position, remarks, conditions, and related data.

Retention period for Office of Record copy: 6 years after authorization superseded or expired 
Office of Record: Originating Office/Bureau
Confidential? No                              
Authority: OAR 166-200-0050[25]             
Is this a vital record? Yes

 

FIN-0155   Tax-Exempt And Tax-Advantaged Debt Expenditure Records (aka bond records)

Records related to the expenditure and use of assets financed with tax-exempt and tax-advantaged debt offerings subject to United States Treasury and Internal Revenue Service regulations, such as: long-term bonds; bank loans; lines of credit; notes and other applicable borrowing facilities. Bureaus must follow City of Portland Public Finance and Treasury Division’s Tax Compliance Procedures.

Records include, but are not limited to:

-- expenditure documentation, including contracts, invoices, draw requests and cancelled checks/ACH payments
-- records that track sales of tax-exempt and tax-advantaged debt financed assets
-- financial/accounting transactions provided as support for reimbursement requests submitted to the City Debt Manager
-- may include tax-exempt or tax-advantaged capital leases, management contracts with third parties and any sales agreements related to the sale of tax-exempt or tax-advantaged financed assets
-- other pertinent documentation or correspondence related to the uses of assets financed with tax-exempt or tax-advantaged debt

Retention period for Office of Record copy: Life of the debt obligation and any refinancing used to repay the obligation, plus 3 years 
Office of Record: Office/Bureau managing the assets/expenditures
Confidential? No                              
Authority: 26 USC 6001;  26 CFR 1.6001- 1(e)    
Is this a vital record? Yes

                                                                     

FIN-0160   Travel Expense Records

Records document requests, authorizations, reimbursements, and other actions related to employee travel on City business. Includes expense reports and receipts, vouchers, requests, authorizations, and related documents. Retention applies to private vehicle usage as well. Information often includes estimated costs, prepayments, final costs, destination, method of transportation, travel dates, approval signatures, and related data.

Retention period for Office of Record copy: 3 years after publication of annual CAFR                                    
Retention Notes: Bureau paper or electronic convenience copies: retain as needed once records are captured in financial system.  
Office of Record: Office of Management and Finance
Confidential? No                              
Authority: OAR 166-200-0050[13]             
Is this a vital record? No

 

FIN-0170  Vendor Lists

Lists document vendors providing goods and services to the City. Information usually includes vendor name, address, and phone number, name of contact person, as well as a description of goods or services provided.

Retention period for Office of Record copy: Until superseded or obsolete 
Office of Record: Originating Office/Bureau
Confidential? No                              
Authority: OAR 166-200-0050[30]             
Is this a vital record? No