OAR 166-200-0230
Accounting — Revenue


Accounting documents the financial transactions of the city to ensure the integrity, accuracy and control of city funds. Revenue documents the invoicing, cashiering and reconciliation of monies owed to the city.

(1)

Accounts Receivable Records* — Minimum retention: 3 years after collected or deemed uncollectible.

(2)

Check Conversion Records — Minimum Retention:

(a)

Retain original paper instrument 120 days;

(b)

Retain Automated Clearing House (ACH) transaction or Image Replacement Document (IRD), 6 years.

(3)

Credit and Debit Receipts — Minimum Retention: Retain 3 years after transaction.

(4)

Gift and Contribution Records — Minimum retention:

(a)

For retention of conditional gift, contribution and donation records, see Contracts and Agreements in the Contracts section;

(b)

All other records, retain 3 years.

(5)

Investment Records — Minimum retention: 3 years after investment ends.

(6)

Revenue Sharing Records* — Minimum retention: 3 years.

(7)

Trust Fund Records — Minimum retention: Records not duplicated elsewhere in city records, retain 3 years after trust fund closed.

(8)

Utility Bill Records — Minimum retention: 3 years.

(9)

Utility Customer Security Deposit Records — Minimum retention: 3 years after refund or last action.

Source: Rule 166-200-0230 — Accounting — Revenue, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=166-200-0230.

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 166-200-0230’s source at or​.us