To: Board of Supervisors
From: Auditor-Controller
Agenda Section: Consent
Vote Requirement: Majority
SUBJECT:
title
Amendment to the Record Retention Policy for the Humboldt County Auditor-Controller’s Office
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve the attached amendment to the Record Retention Policy for the Humboldt County Auditor-Controller’s Office; and
2. Direct the Clerk of the Board to provide the Humboldt County Auditor-Controller’s Office with one (1) fully executed certified copy of the Board order related to this item.
Body
SOURCE OF FUNDING:
General Fund (1100-111)
DISCUSSION:
On Sept. 17, 2019, the Humboldt County Board of Supervisors (“Board”) approved the Record Retention Policy for the Humboldt County Auditor-Controller’s Office. This policy references the 2018 Accounting Standards and Procedures for Counties Guide (ASP) provided by the California State Controller’s Office (SCO). This guide summarizes relevant record retention requirements within the Auditor-Controller’s Office.
Due to an oversight, Deposit Permits or Deposit Receipts were not included in the Record Retention Policy approved on Sept. 17, 2019. The ASP directs readers to Section 26907.2 of the California Government Code which authorizes the destruction of Deposit Permits or Deposit Receipts which are more than five (5) years old from the fiscal year the item was deposited. Additionally, Property Tax Apportionments were not included in the policy. The requirements related to Property Tax Apportionments are set forth in Section 26205 California Government Code and Sections 109.5 and 2928 of the California Revenue and Taxation Code. The longest term relevant to Property Tax Apportionments is five (5) years after the end of the fiscal year. The Auditor-Controller’s office is recommending that items be held until the greater of the end of the fiscal year plus five (5) years or until audited and cleared without exception by the SCO. Finally, spoiled or damaged check stock was also not included in the Record Retention Policy. Accounting industry best-practice states that this check stock should be held until the annual audit is complete. Therefore, the Auditor-Controller’s Office is recommending keeping this stock until the fiscal year audit is complete and filed with the SCO.
This item amends the Record Retention Policy of the Auditor-Controller’s Office to include disposition or destruction of Deposit Permits or Deposit Receipts older than five (5) years as of the end of the fiscal year the document was created. It further amends the policy to include Property Tax Apportionments at the greater of five (5) years as of the end of the fiscal year the document was created or until audited and cleared without exception by the SCO. It also amends the Record Retention Policy to include the disposition or destruction of spoiled or damaged check stock after the fiscal year audit is complete and filed with the SCO.
FINANCIAL IMPACT:
There are no direct costs associated with amending the Record Retention Policy for the Humboldt County Auditor-Controller’s Office. As a result, approval of the attached amendment to the Record Retention Policy for the Humboldt County Auditor- Controller’s Office will not impact the Humboldt County General Fund.
STRATEGIC FRAMEWORK:
The recommended action supports the Board of Supervisors’ Strategic Framework by managing resources to ensure sustainability of services.
OTHER AGENCY INVOLVEMENT:
None
ALTERNATIVES TO STAFF RECOMMENDATIONS:
The Board may choose not to approve the attached amendment to the Record Retention Policy for the Humboldt County Auditor-Controller’s Office. However, this alternative is not recommended as it will increase the unusable floor space in the Auditor-Controller’s Office following the remodel, and potentially incur storage fees in the future.
ATTACHMENTS:
1. Amended Record Retention Policy for the Humboldt County Auditor-Controller’s Office
PREVIOUS ACTION/REFERRAL:
Board Order No.: C-1
Meeting of: 9/17/19
File No.: 19-1182