CITY COUNCIL AGENDA ITEM

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CITY COUNCIL AGENDA ITEM

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

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Attachments:

Resolution

Finance and Information Systems Records Retention Schedule

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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:

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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

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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

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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

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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

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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

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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