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Home My WebLink AboutFinance Destruction June 2025City of San Luis Obispo, Finance and Information Technology, 990 Palm Street, San Luis Obispo, CA, 93401‐3249, 805.781.7130, slocity.org MEMORANDUM DATE: June 16, 2025 TO: Emily Jackson, Finance Director Christine Dietrick, City Attorney FROM: Debbie Malicoat, Deputy Finance Director Michelle Karpovich, Administrative Assistant SUBJECT: REQUEST FOR RECORDS DESTRUCTION On April 24, 2001, the City Council adopted a Records Retention Policy for preservation, protection and legal disposition of the City’s Records (Resolution No. 9174, 2001 Series) along with a Records Retention policy and schedule update process. In accordance with the currently published policy and schedule, listed in Attachment A, have been identified as eligible for destruction. The method of disposal will be secure destruction. Also attached are the relevant sections form the currently published records retention schedule (Attachment B). Please sign below indicating your approval for the destruction of the attached listing of records. (Legal Analyst Review _________) _______________________ ___________________________ ______________________ Department Head City Attorney City Clerk CERTIFICATE OF DESTRUCTION I, ___________________________, do hereby certify that the records listed on the attached were properly disposed of on ____________. (Date) Original: City Clerk’s Office Copy: Department Attachments: A. List of records to be destroyed B. Relevant sections of the records retention schedule Docusign Envelope ID: ED387160-A7AE-4BF7-8915-A80335F25283 6/16/2025 | 11:11 AM PDT 6/17/2025 | 10:30 AM PDT 7/1/2025 | 9:18 AM PDT 7/1/2025 | 9:21 AM PDT Attachment A Records for Destruction Finance Storage Room To be Destroyed June 2025 DEPT/DIVISION CREATION YEAR DESTROY YEAR DESCRIPTION Records Retention Category Accounting 2010 2015 SB90 Claims (1 box) Accounts Receivable/Cash Receipts Purchasing 2016 2018 RFP Banking Services ‐ Unsuccessful responses (1 box) Bids, RFPs (Unsuccessful) Accounting 2004‐2016/17 2009‐2022 Bank statements ‐ B of A Account Analysis Bank Statements Accounting 2010‐11 2016 Bank statements ‐ BNY Safekeeping (1 box) Bank Statements Accounting 2010‐11 2016 Bank statements ‐ bonds (1 box) Bank Statements Accounting 2014‐15 2020 Bank statements ‐ Chandler (1 box) Bank Statements Accounting 2014‐15 2020 Bank statements ‐ Heritage Oaks Bank (1 box) Bank Statements Accounting 2014‐15 2020 Bank statements ‐ LAIF (1 box) Bank Statements Accounting 2014‐15 2020 Bank statements ‐ Investment trade tickets (1 box) Bank Statements Accounting 2014‐15 2020 Bank statements ‐ BNY Safekeeping (1 box) Bank Statements Accounting 2015‐16 2021 Bank statements ‐ bonds (1 box) Bank Statements Accounting 2015‐16 2021 Bank statements ‐ LAIF (1 box) Bank Statements Accounting 2015‐16 2021 Bank statements ‐ BNY Safekeeping (1 box) Bank Statements Accounting 2015‐16 2021 Bank statements ‐ Heritage Oaks Bank (1 box) Bank Statements Accounting 2015‐16 2021 Bank statements ‐ Investment trade tickets (1 box) Bank Statements Accounting 2015‐16 2021 Bank statements ‐ PFM Asset Management (1 box) Bank Statements Accounting 2016‐17 2022 Bank statements ‐ LAIF (1 box) Bank Statements Accounting 2018‐19 2024 Bank statements ‐ BNY Safekeeping (1 box) Bank Statements Accounting 2018‐19 2024 Bank Statements ‐ Pacific Premier (1 box) Bank Statements Accounting 2003‐2014 2009‐2020 State Controller Reports (2boxes) Financial Reports/State Controller Reports Payroll 2009‐2011 2020‐2022 W2's 2009‐2011 (1 box) Payroll/Tax Reports Payables 2009‐2014 2015‐2019 1099's (1 box) Accounts Payable/Tax Reports Accounts Receivable 2015‐2020 2020‐2025 Paid invoices (1 box) Invoices Payroll 2016‐2019 2021‐2024 Payroll charges (7 boxes) Payroll Charges Accounting 1986‐2002 1992‐2008 Survey of Government Employment/Census of Governments Financial Reports/Other Financial Reports Accounts Receivable 2002‐03 2007‐08 Revenue reports ‐ Sales tax, Prop tax, UUT Accounts Receivable/Revenue Backup Docusign Envelope ID: ED387160-A7AE-4BF7-8915-A80335F25283 Rev. 04-14-2025 CITY OF SAN LUIS OBISPO RECORDS RETENTION SCHEDULE page 5 of 17 RECORD TITLE TOTAL PERIOD OFFICE RESPONSIBLE FOR RETENTION AND DISPOSITION OF RECORD CODE SECTION REMARKS (and/or notes pertaining to retention time establishment) 400 FINANCIAL AND FISCAL 401 ACCOUNTS PAYABLE Accounts Payable Reports AU+5 Finance GC34090. City practice is AU+5 for consistency in record keeping of overall accounts payable files. Accounts Payable Supporting Docs (voucher, invoice, PO)AU+5 Finance GC34090. City practice is AU+5 for consistency in record keeping of overall accounts payable files. Bank Statements AU+5 Finance GC34090. City practice is AU+5 for consistency in record keeping of overall accounts payable files. Tax Reports (1099 Tax Info/Returns)AU+5 Finance 26CFR31.6001-1(e)(2);GC34090. City practice is AU+5 for consistency in record keeping of overall accounts payable files. 402 ACCOUNTS RECEIVABLE Business Tax Customer Files & Certificates AU+4 Finance GC34090(c) / SLOMC3.01.501(B) Cash Receipts AU+4 Finance GC34090 Cost Recovery (Injury/Damage to City Staff or Property)AU+4 Finance, City Attorney GC34090 Credit Bureau Adjustments AU+4 Finance GC34090 City practice is AU+4 for consistency in record keeping of overall accounts receivable files. Invoices to Others AU+4 Finance GC34090 Refunds AU+4 Finance GC34090 Revenue Backup AU+4 Finance GC34090 City practice is AU+4 for consistency in record keeping of overall accounts receivable files. SLOMC3.16.190 = 1 year / SLOMC3.04.110 = 3 years Transient Occupancy Tax AU+4 Finance GC34090 403 MISCELLANEOUS Budget Amendment Request (BAR)AU+4 Finance GC34090 - City practice is AU+4 for consistency in record keeping. Journal Entries AU+5 Finance GC34090 406 PAYROLL Payroll Charges AU+4 Finance City practice is AU+4 for consistency in record keeping. 29 CFR 516.5 – 516.6. Payroll Reports AU+10 Finance GC34090; Labor Code 1174 Tax Reports AU+11 Finance City practice is AU + 11 (GC34090 - AU+4 required) Time Sheets AU+4 Finance GC34090 AE=After Expiration AU=Audit CL=Closed/Completed CY=Current Year E=After Election P=Permanent S=Superseded T=Termination Docusign Envelope ID: ED387160-A7AE-4BF7-8915-A80335F25283 Rev. 04-14-2025 CITY OF SAN LUIS OBISPO RECORDS RETENTION SCHEDULE page 6 of 17 RECORD TITLE TOTAL PERIOD OFFICE RESPONSIBLE FOR RETENTION AND DISPOSITION OF RECORD CODE SECTION REMARKS (and/or notes pertaining to retention time establishment) 408 GRANTS Community Development Block Grants (CDBG)T+5 Planning 7 CFR 3016.42 / 21 CFR 1403.36 & 1403.42(b) / 24 CFR 85.42 / 91.105(h), 92.505, 570.490, & 570.502(a&b) / 28 CFR 66.42 / 29 CFR 97.42; 40 CFR 31.42 / 44 CFR 13.42 / 45 CFR 92.42 /OMB Circular A-110 & A-133 / GC34090 Federal Grants, including FEMA / Other Emergencies (Applicants, reports, contracts, supporting documents)CL+5 Various 7 CFR 3016.42 / 21 CFR 1403.36 & 1403.42(b) / 24 CFR 85.42 / 91.105(h), 92.505, 570.490, & 570.502(a&b) / 28 CFR 66.42 / 29 CFR 97.42; 40 CFR 31.42 / 44 CFR 13.42 / 45 CFR 92.42 /OMB Circular A-110 & A-133 / GC34090 Human Services Grants: Administered by the Human Relations Commission (Applicants, reports, contracts, supporting documents)CL+5 Administration 7 CFR 3016.42 / 21 CFR 1403.36 & 1403.42(b) / 24 CFR 85.42 / 91.105(h), 92.505, 570.490, & 570.502(a&b) / 28 CFR 66.42 / 29 CFR 97.42; 40 CFR 31.42 / 44 CFR 13.42 / 45 CFR 92.42 /OMB Circular A-110 & A-133 / GC34090 Diversity Equity Inclusion (DEI) Grants: Administered by the Human Relations Commission (Applicants, reports, contracts, supporting documents)CL+5 Administration 7 CFR 3016.42 / 21 CFR 1403.36 & 1403.42(b) / 24 CFR 85.42 / 91.105(h), 92.505, 570.490, & 570.502(a&b) / 28 CFR 66.42 / 29 CFR 97.42; 40 CFR 31.42 / 44 CFR 13.42 / 45 CFR 92.42 /OMB Circular A-110 & A-133 / GC34090 Grants-in-aid (GIA): Administered by Promotional Coordinating Committee (Applicants, reports, contracts, supporting documents)CL+5 Administration 7 CFR 3016.42 / 21 CFR 1403.36 & 1403.42(b) / 24 CFR 85.42 / 91.105(h), 92.505, 570.490, & 570.502(a&b) / 28 CFR 66.42 / 29 CFR 97.42; 40 CFR 31.42 / 44 CFR 13.42 / 45 CFR 92.42 /OMB Circular A-110 & A-133 / GC34090 State Grants (Applicants, reports, contracts, supporting documents)CL+5 Various 7 CFR 3016.42 / 21 CFR 1403.36 & 1403.42(b) / 24 CFR 85.42 / 91.105(h), 92.505, 570.490, & 570.502(a&b) / 28 CFR 66.42 / 29 CFR 97.42; 40 CFR 31.42 / 44 CFR 13.42 / 45 CFR 92.42 /OMB Circular A-110 & A-133 / GC34090 411 UTILITY BILLING Credit Bureau Assignments AU+4 Utilities GC34090 Meter Reads AU+4 Utilities City practice = AU+4 for consistent record keeping (GC34090 = 2) Payment Stubs AU+2 Utilities GC34090 Refunds AU+4 Utilities City practice = AU+4 for consistent record keeping (GC34090 = 2) Service Requests AU+4 Utilities City practice = AU+4 for consistent record keeping (GC34090 = 2) Utility Billing Adjustment Committee Cases AU+4 Utilities City practice = AU+4 for consistent record keeping (GC34090 = 2) Utility Billing Register AU+4 Utilities City practice = AU+4 for consistent record keeping (GC34090 = 2) 412 FINANCIAL REPORTS Audited Financial Statements P Finance GC34090 Bonds Payable and Other Long-Term Indebtedness T+10 Finance GC34090 / CCP337.5 / CCP336 Budget Document (Financial Plan)P Finance GC34090 Fixed Asset Subsidiary Ledger (includes inventory)AU+5 Finance GC34090 Other Financial Reports AU+4 Finance GC34090 State Controller Reports, Local Government Compensation Reports AU+5 Finance GC34090; GC 12463 Surplus Property List AU+4 Finance GC34090 AE=After Expiration AU=Audit CL=Closed/Completed CY=Current Year E=After Election P=Permanent S=Superseded T=Termination Docusign Envelope ID: ED387160-A7AE-4BF7-8915-A80335F25283 Rev. 04-14-2025 CITY OF SAN LUIS OBISPO RECORDS RETENTION SCHEDULE page 7 of 17 RECORD TITLE TOTAL PERIOD OFFICE RESPONSIBLE FOR RETENTION AND DISPOSITION OF RECORD CODE SECTION REMARKS (and/or notes pertaining to retention time establishment) 500 HUMAN RESOURCES Accident / Injury Reports -- Event Participants CY+2 HR GC34090 Employee Files / Personnel Files (Non-Medical: includes but not limited to - Discrimination Complaint, Employee Discipline, Tuition Reimbursement, Investigation) T+6 HR 29CFR1627.3 / SLOMC11.04.010(H) / 29CFR1602.31 / 8 CCR3204(d)(1),/ GC12946 / GC34090 / 29USC1113 Employee Files / Personnel Files (Medical & Workers' Compensation Correspondence, including but not limited to FD records on Hazardous Smoke Exposure, COVID exposure, Communicable Disease Exposure) T+30 HR 8CCR3204(d)(1) / 29CFR1627.3 / SLOMC11.04.010(H) / 29CFR1602.31 / GC12946 / GC34090 / 29USC1113 / 8CCR3204(d)(1)(B)(2 and 3) / 29CFR1910.1020(d)(1)(ii)(B) Employment Development Department Work Opportunity Tax Credit Documents (Certified)CL+5 HR EDD Guidance, IRS Recordkeeping Publication 15 (2025), (certification is complete on the date of written certification from EDD) Employment Development Department Work Opportunity Tax Credit Documents (Revoked or Denied)CL+1 HR EDD Guidance, IRS Recordkeeping Publication 15 (2025) Employment Eligibility Verification - Immigration/Naturalization Service (I9 Form)T+4 HR GC34090 / INA 274A(b)(3 / INS Rule 274a.1(b)(2) / 29 CFR 1627.3(b)(i) / GC12946 / SB 807 Equal Employment Opportunity Reports (EEO-4)CY+3 HR GC34090 / 29 CFR 1602.30 / 29 CFR 1602.32 Grievance (Employee – closed prior to termination)T+6 HR GC12946(b) Grievance (Employee – closed after termination)CL+10 GC12946(b) Grievance (Other)CL+10 HR GC12946(b) Insurance/Benefits (COBRA, EDD, TRIP, Bilingual)AU+4 HR 29CFR1627.3(b)(2) / GC34090 Labor Negotiations CL+5 HR GC34090(c) OSHA Logs CY+5 HR GC34090 / 8CCR14300.33(a) / 29CFR1904.33 / 29CFR1904.44 Publicly Available Pay Schedule S+5 CalPERS Guidance, California Code of Regulations Title 2, Section 570.5 Recruitment Exam Plans (requisition, posting, applicant lists, eligibility lists, questions, etc.)CL+ 6 HR GC12946 / GC34090 / 2 CCR (3)(c) / 2 CCR 11013 Risk Management Reports (including DOT Drug Testing)CL+5 HR GC34090 Safety (tailgates, checklists, newsletters)CY+5 HR GC34090 / 8CCR3203 Volunteer Forms T+5 HR 29CFR1627.3 / SLOMC11.04.010(H) / 29CFR1602.31 / 8 CCR3204(d)(1),/ GC12946 / GC34090 Memoranda of Understanding P HR GC34090 600 PURCHASING & CONTRACTING 601 PURCHASING Bids, RFPs (unsuccessful)CL+2 Various GC34090 / SLOMC3.24.170 Bids, RFPs, RFQs (successful)AE+5 Dept of Origin GC34090 / CCP337 / SLOMC3.24.170 AE=After Expiration AU=Audit CL=Closed/Completed CY=Current Year E=After Election P=Permanent S=Superseded T=Termination Docusign Envelope ID: ED387160-A7AE-4BF7-8915-A80335F25283