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
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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.
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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 b...
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