John Wayne Airport (JWA) Accounting. years. Retain for 6 years. years. years. years

Transcription

1 Auditor-Controller Satellite Operations John Wayne Airport (JWA) 3/28/ C 1 Payroll Records Retain for up to 7 Destroy after 7 2 Employee Timesheets Retain for 5 3 Reports: a. General Ledger b. Expense c. Revenue d. Cost Retain for 6 4 Job Cost Record Support Retain for 5 5 Closed Contracts Retain for up to 7 6 Paid Invoices Retain for up to 7 Destroy after 5 Destroy after 6 Destroy after 5 Destroy after 7 Destroy after 7 Page 1 of 13

2 Auditor-Controller Satellite Operations John Wayne Airport (JWA) 3/28/ C 7 Tie down BPI Reports Retain for 3 Destroy after 3 8 Tie down Statements Retain for 3 9 FAA Grant Information Retain for Fixed Asset Records Retain for 10 Destroy after 3 Destroy after 10 of grant closure Destroy after 10 of disposition of fixed asset 11 Lease Payment Folders - Operating Leases Retain for 4 Destroy after 4 12 Terminated Leases Retain for 4 Destroy after 4 from lease termination Page 2 of 13

3 Auditor-Controller Satellite Operations John Wayne Airport (JWA) 3/28/ C 13 JWA Revenue Reports Retain for 5 Destroy after 5 14 Lessee Financial Statements Retain for 4 Destroy after 4 15 Daily Deposit Orders Retain for 5 16 Petty Cash Reconciliations Retain for up to 7 Destroy after 5 from date of deposit Destroy after 7 17 Closed Purchase Orders Retain for 4 Destroy after 4 18 Paid Invoices (PO) Retain for 4 Destroy after 4.2 Page 3 of 13

4 Auditor-Controller Satellite Operations John Wayne Airport (JWA) 3/28/ C 19 Ground Transportation BPI Reports Retain for 3 Destroy after 3 20 Ground Transportation Statements Retain for 3 Destroy after 3 21 Parking Refunds Retain for 3 Destroy after 3 22 PCI Parking Tickets and Tapes Retain for 2 Months Destroy after 90 Days 23 PCI Daily Reports Retain for 3 Destroy after 3 24 PCI Monthly Parking Account Summary Reports - (including employee parking) Retain for 3 Destroy after 3 Page 4 of 13

5 Auditor-Controller Satellite Operations John Wayne Airport (JWA) 3/28/ C 25 Valet Tickets and Daily Reports Retain for 3 Destroy after 3 Page 5 of 13

6 Auditor-Controller Satellite Operations OC Public Works 1 Storm Documentation - file includes records of claims Retain for 10 Destroy after 10 reimbursable under the provisions of the Federal Aid, provided Emergency Program on expenditures incurred during emergency repairs in storm-damaged facilities in the County of Orange. The following documents may be included in the file: Damage Survey Report, Job Detail Report, Request for Check, Detail Schedule Costs, Contract Agreements, Auditor's Report of Examination, Bi-weekly Time Sheets, Final Billing, P.O. Receipts, Invoices, Request for Reimbursements, Correspondence, and other pertinent documents and accounting records 2 Monthly Trust Fund Reconciliations - includes monthly subsidiary ledgers 3 Accounts Payable a. Contract folders b. Invoices / Payment documentation c. Vendor correspondence 4 Job Transfers (JT's) - Documents job corrections or other job number transfers 5 Watershed Grant Claims - includes backup documentation, cost reports, grant documents Retain for 5 Destroy after 5 Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Page 6 of 13

7 Auditor-Controller Satellite Operations OC Public Works 6 Equipment Usage / Time Cards - files on equipment data Retain for 10 Destroy after 10 reports; consist of cards which show records of the number of, provided hours or miles for equipment usage to be charged to appropriate funds and job numbers; used for input to the computer system, the card includes information on Reporting Period; Timekeeping Location Code, Equipment Type & ID Code, Work Order number, number of hours or miles per day, and total units 7 Map Check Closeout Reports - Documents showing history and detail of charges against specific maps to support recognition of revenues and/or refunds 8 TUF and Road, Flood, and HBP - Security Refunds and supporting documentation Retain for 10 9 Parking Tickets Retain for 90 days 10 Parking Deposit Orders, Validation billings, Validation Parking Tickets, keycards, and Daily Cash Reports Destroy after 10, provided Retain for 5 Destroy after 5, provided Destroy after 90 days Retain for 4 Destroy after 4 Page 7 of 13

8 Auditor-Controller Satellite Operations OC Public Works 11 Revenue Lease Files Retain for 5 Destroy after 5 a. Lease Agreements, provided b. Lease payments documents c. Correspondence 12 OCPW Rate Studies a. OCPW Overhead Rate b. OCPW Equipment Rates 13 Dana Point Operator Agreement Records a. Daily / Monthly Revenue Reports b. Monthly Expense Reimbursements c. Monthly Management Fee d. Operator's Bank Account Records 14 GASB 34 Project Completion Notices- files and records to support capitalized amounts for OCPW infrastructure projects 15 Transportation Billing Reports - Billing and Exception Reports for Fuel, Pool, Parts, Depreciation and Asset Management costs Retain for OCPW Daily Cash Receipts / Deposit Orders Retain for 10 Destroy after 10, provided Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Destroy after 10 Page 8 of 13

9 Auditor-Controller Satellite Operations OC Public Works 17 OCGIS Journal Vouchers Retain for 5 Destroy after 5 18 Facility Operations G Account Billings Retain for 5 Destroy after 5 19 Complex Utility Records - meter readings, invoices, Steam & Chilled Water billings 20 Equipment Report - consists of computer printouts on OCPW Monthly Equipment Report which shows some information on equipment number, description of equipment usage in hours or miles, dollar amount for usage, and rate per mile or hour Retain for 5 Destroy after 5 Retain for 5 Destroy after 5, provided 21 Road Final including Measure M and TEA 21 Grants, cooperative agreements 22 Santa Ana River Project Claims - includes quarterly claims, DWR, engineering reports, and any related backup documentation Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Page 9 of 13

10 Auditor-Controller Satellite Operations OC Public Works 23 SARP Escrow Fund - includes backup for each transaction, Retain for 5 Destroy after 5 reconciliations, journal vouchers, etc., provided 24 Road Report - includes all supporting documentation Retain for 5 Destroy after 5, provided 25 Miscellaneous Journal Vouchers - documents used to record accounting entries into the County accounting system (includes supporting documentation) 26 Invoices - documents used to recover costs from entities outside the County 27 Credit Memos - documents used to cancel amounts recorded by invoices 28 Requests for Checks / Trust Fund Checks - documents used to request the disbursement of funds from the general or special revenue funds, or the trust fund Retain for 5 Destroy after 5, provided Retain for 5 after close of project Destroy 5 after close of project, provided Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Page 10 of 13

11 Auditor-Controller Satellite Operations OC Public Works 29 Deposit Order Corrections - memos prepared and submitted to Retain for 5 Destroy after 5 A-C Accounts Receivable to correct deposit order coding, provided 30 Job Code Request Forms - requests to establish a job number for a new project, includes supporting documentation (such as PERMITS system deposit receipt, planning application) 31 Direct Billing Journal Vouchers - journal vouchers that reimburse OCPW for services provided to B&S, OCPW, Flood, etc. (includes supporting documentation such as ACCESS reports of downloaded job # information) 32 Program 10 Journal Vouchers - journal vouchers that reimburse OCPW for services provided to other County departments (includes supporting documentation such as ACCESS reports of downloaded job # information) 33 Indirect Billing Journal Vouchers - journal vouchers that reimburse 080 for administrative costs incurred and allocated to other OCPW funds (includes supporting documentation such as ACCESS reports of downloaded information) Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Page 11 of 13

12 Auditor-Controller Satellite Operations OC Public Works 34 Management Information Reports - Various reports Retain for 5 Destroy after 5 summarizing expenditure or revenue activity, as requested by, provided OCPW management 35 Escheatment Files - forms that summarize liability / deposit account balances for possible escheatment (submitted to Treasurer) 36 Schedule of Expenditure of Federal Awards - schedule of fiscal year's expenditures of federally funded programs 37 Negotiable Instrument Subsidiary Ledger - listing of negotiable instruments received and held, prepared by OCPW staff 38 CDEF / PDEF Error Listing - report of invalid job # labor charges 39 Permits Detail Report - report of project information including deposits made by applicant Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Retain for 5 Destroy after 5, provided Retain for 5 after close of project Destroy 5 after close of project, provided Page 12 of 13

13 Auditor-Controller Satellite Operations OC Public Works 40 Permits Activity Report - report of project activity (deposits, staff charges, balance of deposit) 41 Invoices Issued Report - listing of invoices issued then submitted to A-C Accounts Receivable Retain for 5 after close of project Destroy 5 after close of project, provided Retain for 5 Destroy after 5, provided Page 13 of 13