F inanc ial Re c or ds Wa shing to n Sta te Arc hive s re c o - PowerPoint PPT Presentation

Basic s of Managing F inanc ial Re c or ds Wa shing to n Sta te Arc hive s re c o rdsma na g e me nt@ so s.wa .g o v (360) 586-4901 1

Ove rvie w • Re c o rds Ma na g e me nt Ba sic s • F ina nc ia l F AQs – Re te ntio n Sc he dule s – Billing Stub s – Bo nd, Gra nt, & L e vy – Ba nking – Utilitie s Ac c o unting • Q & A

Be ne fits o f Ma na g ing Re c o rds  E na b le s the a g e nc y to fulfill its missio n  Pro mo te s c o st-e ffe c tive use o f a g e nc y re so urc e s  Pro mo te s o pe n a nd a c c o unta b le g o ve rnme nt  He lps Minimize Ag e nc y Risk

Wha t I s a Pub lic Re c o rd? F o r the purpo se s o f Re te ntion a nd De str uc tion: e c e ive d in c o nne c tio n with Any r e c o r d made o r r the tr ansac tio n o f public busine ss r e gar dle ss o f fo r mat (RCW 40.14.010)  F o r public disc losur e , re fe r to c ha pte r 42.56 RCW.

Cha pte r 40.14 RCW All public r e c or ds sha ll be a nd r e ma in the pr ope r ty of the sta te of Wa shing ton. (RCW 40.14.020) T he y sha ll b e de live re d b y o utg o ing o ffic ia ls a nd e mplo ye e s to the ir suc c e sso rs a nd sha ll b e pre se rve d, sto re d, tra nsfe rre d, de stro ye d o r dispo se d o f, a nd o the rwise ma na g e d, o nly in a c c o rda nc e with the pro visio ns o f this c ha pte r.

My de vic e / a c c o unt = my re c o rds? I t ma y b e yo ur pe rso na l de vic e o r a c c o unt, b ut if it’ s b e ing use d fo r a g e nc y b usine ss, ke e p in mind tha t yo u a re a c c e ssing (a nd so me time s c re a ting ) pub lic re c o rds

RCW 40.16.020 – I njury to a nd Misa ppro pria tio n o f Re c o rd E ve ry o ffic e r who sha ll mutila te , de stro y, c o nc e a l, e ra se , o b lite ra te , o r fa lsify a ny re c o rd o r pa pe r a ppe rta ining to the o ffic e r's o ffic e …is g uilty o f a c lass B fe lony a nd sha ll b e punishe d b y impr isonme nt in a state c or r e c tional fac ility fo r no t mo re tha n te n ye a rs, o r b y a fine o f no t mo re tha n five thousand dollar s , o r b y b o th.

Ho w Do I K no w Wha t to K e e p? Ag e nc ie s a re g ra nte d o ng o ing le g al autho rity to dispo sitio n (g e t rid o f re c o rds) thro ug h le g a l do c ume nts c a lle d r e c or ds r e te ntion sc he dule s Re c o rds re te ntio n sc he dule s a re a ppro ve d b y the State Re c or ds Committe e (RCW 40.14.050; c ha pte r 434-624 WAC) L oc al Re c or ds Committe e (RCW 40.14.070; c ha pte r 434-630 WAC)

Whic h Sc he dule Do I Use ? Visit sos.wa.gov/ Archives >> Go to “Local Governments Tab” >> Select agency type Visit sos.wa.gov/ Archives >> Go to “State Agencies Tab” >> Select Records Retention Schedules L oc a l Gove rnme nt Common Re c ords Sta te Gove rnme nt Ge ne ra l Re c ords Re te ntion Sc he dule (CORE ) Re te ntion Sc he dule F o r re c o rds tha t a re c o mmo nly F o r re c o rds tha t a re c o mmo nly c re a te d/ re c e ive d b y mo st state c re a te d/ re c e ive d b y mo st lo c al ag e nc ie s , i.e . - g o ve rnme nt a g e nc ie s, i.e . -  Billing sta te me nts  Wa rra nt re g iste rs  Purc ha se a nd sa le a g re e me nts  E tc …

Whic h Sc he dule Do I Use ? Visit sos.wa.gov/ Archives >> Go to “Local Governments Tab” >> Select agency type Utility Se r vic e s Re c or ds Re te ntion Sc he dule F o r re c o rds re la te d to the b illing o f c usto me rs fo r utility se rvic e s, i.e . -  Custo me r se rvic e o rde rs  Ra te sc he dule s  Disc o nne c tio n no tic e s  E tc …

Re c o rds Re te ntio n Sc he dule Rule of Thumb: Never destroy a record unless you can point to a “DAN” authorizing you to do so.

KEEP PUBLIC RECORDS for MINIMUM RETENTION then DESTROY TRANSFER

HOL D I T ! T he re a re time s whe n yo u must ha ng o n to re c o rds e ve n if the ir re te ntio n re q uire me nts ha ve b e e n me t:  L itig a tio n ho lds (must ke e p until ho ld lifte d)  Ope n pub lic re c o rds re q ue sts (must ke e p re la te d re spo nsive do c ume nts until re q ue st fulfille d/ c lo se d)

“Bo rn Dig ita l” Re c o rds • E le c tr onic r e c or ds must be r e taine d in mat …fo r the le ng th o f the e le c tr onic for de sig na te d re te ntio n pe rio d. • Pr inting and r e taining a har d c opy is not a substitute fo r the e le c tro nic ve rsio n. (WAC 434-662-040)

F ina nc ia l Re c o rds F AQ’ s  Re te ntio n b a se d o n a uditing re q uire me nts What is the r e te ntion for  F ina l b udg e t re po rts a nd F inanc ial b o a rd/ e xe c utive me e ting re c o rds a re Re c or ds base d de sig na te d a s “Arc hiva l” on, and why  So me re c o rds a re de sig na te d a s ar e the y non- “Arc hiva l” in sta te sc he dule s inste a d ar c hival? o f lo c a l, suc h a s Sta te Audito r Re po rts

F ina nc ia l Re c o rds F AQ’ s ) / L oc al Gove r nme nt (CORE State Gove r nme nt Ge ne r al What is the most c ommonly use d  F ina nc ia l T ra nsa c tio ns – Ge ne ra l financ ial DAN? (DAN GS2011-184 / DAN GS 01001)

F ina nc ia l Re c o rds F AQ’ s L oc al Gove r nme nt (CORE )  F ina nc ia l T ra nsa c tio ns – Bo nd, Gra nt a nd L e vy Pro je c ts ( DAN GS2011- How is the r e te ntion 183) for Bond, Gr ant, and L e vy r e c or ds State Gove r nme nt Ge ne r al de te r mine d?  Gra nts Re c e ive d b y Ag e nc y ( DAN GS 23004)  T a x-E xe mpt Bo nds ( DAN 01069)

F ina nc ia l Re c o rds F AQ’ s  Non- c ontinuing g ra nts pro vide funding fo r What is the a spe c ifie d pe rio d o f time / funding c yc le , diffe re nc e be twe e n a nd no lo ng e r. c ontinuing and non- c ontinuing grants  Continuing g ra nts pro vide funding fo r re c e ive d by an age nc y? mo re tha n o ne c yc le , a s lo ng a s c o nditio ns a re me t a nd funding e xists.

F ina nc ia l Re c o rds F AQ’ s L oc al Gove r nme nt (CORE )  Billing Stub s ( DAN GS 2012-046) How long ar e Billing Stubs ke pt? State Gove r nme nt Ge ne r al  F ina nc ia l T ra nsa c tio ns – Ge ne ra l ( DAN GS 01001)

F ina nc ia l Re c o rds F AQ’ s Utility Se rvic e s Sc he dule – Utilitie s Ac c o unting se c tio n Whe r e do loc al  Ra te a nd Billing Syste m De ve lo pme nt gove r nme nt Do c ume nta tio n (DAN UT 55-05B-20) age nc ie s find  Ra te a nd Co lle c tio n Syste m Re visio n DANs for No tic e s (DAN UT 55-05B-21) Utilitie s Billing?  Utility Me te r Re a ding s – F o r Billing ( DAN UT 55-05B-18)

F ina nc ia l Re c o rds F AQ’ s L oc al Gove r nme nt (CORE )  F ina nc ia l Dispute s a nd Co lle c tio ns Is the re a se parate – Ge ne ra l ( DAN GS50-03B-14) se rie s for F inanc ial Dispute s and State Gove r nme nt Ge ne r al Colle c tions?  F ina nc ia l Dispute s a nd Co lle c tio ns DAN (GS 01003)

F ina nc ia l Re c o rds F AQ’ s L oc al Gove r nme nt (CORE ) / State Gove r nme nt Ge ne r al How long ar e  Ba nking – Ac c o unts a nd T ra nsa c tio ns Banking r e c or ds ke pt? (DAN GS2011-185 / DAN GS 01013)  Ba nking – De po site d I te ms (DAN GS2011-186 / DAN GS 01068)

F ina nc ia l Re c o rds F AQ’ s L oc al Gove r nme nt (CORE ) / State Gove r nme nt Ge ne r al How long  F should you ina nc ia l T ra nsa c tio ns – Se nsitive Ca rdho lde r r e tain Da ta (DAN GS2014-030 / DAN GS 01070) Se nsitive Car dholde r “Re ta in until c o mple tio n o f tra nsa c tio n, Data? the n De stro y.” Se nsitive Ca rdho lde r Da ta Ob ta ine d During Pa yme nt Ca rd T ra nsa c tio ns

F ina nc ia l Re c o rds F AQ’ s Is the pr inte d r e por t r e quir e d as e vide nc e of an ac tion or tr ansac tion? Are age nc ie s re quire d to ke e p  Doe s anything about the pr inte d ve r sion make printe d re ports it the “offic ial” ve r sion? re late d to financ ial manage me nt  Is the data in the database static or c hanging? ac tivitie s? Will the r e por t ge ne r ate d today be the same r e por t pulle d a ye ar fr om now for today’s date ?

F ina nc ia l Re c o rds – F uture Upda te s If the r e have be e n c hange s in…  L a ng ua g e a nd te rmino lo g y  Ne w re c o rds se rie s We want to  Ob so le te re c o rds se rie s he ar fr om you.  F e de ra l a nd sta te re q uire me nts … ple ase le t us know!

Re c o rds Ma na g e me nt Re so urc e s • We b site : so s.wa .g o v/ a rc hive s – T ra ining – o nline a nd in-pe rso n – Ho w-to vide o s – Re te ntio n sc he dule s – Advic e she e ts

F REE C ONSULTATION , T RAINING , AND A DVICE Wa shing ton Sta te Ar c hive s re c o rdsma na g e me nt@ so s.wa .g o v www.so s.wa .g o v/ a rc hive s Pho ne : (360) 586-4901 27