R-020-24 - Adopting a Revised Records Retention Schedule and Policy for the Retention and Destruction of Obsolete Records

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CITY OF COLTON RECORDS RETENTION SCHEDULE Destruction of any City record must have City Council approval and written consent from the City Attorney, unless otherwise provided by law. (Gov. Code§ 34090.) Category of Record Description or Example of Record Legal Authority Minimum Legal Retention Until audited+4 years GC 34090 Published articles show 4 Accounting — Records—General Ledger Ledger7 years retention as typical g General CCP 337 Sec. of State Guidelines recommends permanent retention. AccountingRecords Records showing items of gross income, — receipts and disbursement(including 26 CFR 1.6001-1(c) Permanent - Permanent Books of Accounts inventories,per IRS regulations) &(e) Journals, statements, asset inventories, account CCP 337 postings with supporting documents, vouchers, 26 CFR 31.6001- investments,Payable investments, invoices and back-up documents, 1(e)(2)• Sec. of State y purchase orders, travel expense Local Gov't. Records Until audited+4 years reimbursements,petty cash,postage, PERS Mgmt. Guidelines reports, check requests, etc. recommendation Receipts for deposited checks, coins, currency; CCP 337 checks received, reports, investments, receipt 26 CFR 31.6001- Accounts Receivable books, cash receipts, cash register tapes, 1(e)(2); Sec. of State Until audited+4 years payments for building permits/parking Local Gov't. Records permits/Transient Occupancy Tax, etc. Mgmt. Guidelines recommendation Legal Authority Abbreviations CCP Code of Civil Procedure(California) GC Government Code(California) PC Penal Code(California) CCR California Code of Regulations R&TC Revenue&Taxation Code(California) H&S Health& Safety Code(California) CFR Code of Federal Regulations USC United States Code EC Elections Code(California) LC Labor Code(California) 2 23152.02000\42032820.2 Updated April 2024