City Treasurer

CITY TREASURER - Record Retention Schedule
NOTE: The retention requirements stated in this schedule apply to all records described in the series,
regardless of format. This includes paper, electronic, images, microfilm, microfiche, etc.
Sub-Department
/TR/AO/
Administrative Office
Series ID
Description
Confidential
TR-AO-
CITY TREASURER - ADMINISTRATIVE OFFICE
Vital
Total Retention
Requirement
(continued from previous page)
TR-AO-0001-
CHECK DISBURSEMENT RECORDS - EVENT DATE REQUIRED
EVENT IS CITY CONTROLLER AUDIT

Records of all payment problems and their resolution. Include backup data dealing with these
problems such as pertinent cancelled checks, stop payments and replacement check files,
replacement and updated check registers.
AUD+6
Appraisal: The retention is based on the Statute of Limitations for payment claims and concurs with the
County Manual's retention of 7 years.
TR-AO-0002-
BANK SIGNATURE CARDS AND RESOLUTIONS - HOLD ON SITE
Recordings of the present signatures on City bank accounts.
TR-AO-0003-
CHECK REGISTERS - HOLD ON SITE
Payroll, pensions, general disbursements, foster parent registration and election check registers as
well as payroll and pension direct deposit registers.
ACT+1
ACT+1
Appraisal: These are needed for a short time after a Treasurer leaves the City for verification purposes
since new cards are issued to the incumbent City Treasurer.
TR-AO-0004(continued from previous page)
AUD+1
DECEASED EMPLOYEE PAY FILES - EVENT DATE REQUIRED - HOLD ON

SITE
Records of final disbursement of deceased employee payroll checks, including affidavits used by
family members to claim these checks.
Appraisal: These are typical financial records requiring a short retention after the audit.
RETENTION CODES:
ACT=Action (Event)
AUD=Audit
CLO=Closed
SUP=Superseded
TERM=Termination
CITY OF PHILADELPHIA / DEPT. OF RECORDS

Revision Date: August 15, 2012
CR=Created (Opened)
CY=Calendar Year
FY=Fiscal Year
PRM=Permanent
REF=Reference
SEP=Separation (Employee)
Page 1
Report Date: October 1, 2012

Sub-Department
/TR/AR/
Accounting & Reporting

Series ID
Description
Confidential
TR-AR-
CITY TREASURER - ACCOUNTING & REPORTING
Vital
Total Retention
Requirement
TR-AR-0001(continued from previous page)
AUD+1
ENCUMBERED FUND DISBURSEMENT REQUESTS - EVENT DATE

REQUIRED - ARCHIVAL REVIEW REQUIRED
Records of capital funds drawn from the Pennsylvania Intergovernmental Cooperation Authority (PICA)
bond proceeds. Includes all authorization sign offs required by law.
Appraisal: These records document authorization for the City to use funds borrowed by the
Pennsylvania Intergovernmental Cooperation Authority (PICA) bond issue to supplement the City's
capital construction program and are subject to audits by the Controller's Office. They may have
archival value. *review*
AUD+1
INVESTMENT PURCHASE AND SALE RECORDS - EVENT DATE REQUIRED ARCHIVAL REVIEW REQUIRED
Records of investment purchased and sold by City Treasurer's Office staff.
Appraisal: These are financial records subject to audits by the Controller's office and may have
AUD+1
TR-AR-0003-
TAX RETURNS - EVENT DATE REQUIRED - HOLD ON SITE

Copies of Federal, State and City payroll tax forms retained by the City in case of a dispute or
discrepancy.
Appraisal: These are financial documents subject to the Controller's audit.
AUD+1
PAYROLL AND PENSION RECAPITULATION SHEETS - EVENT DATE

REQUIRED - HOLD ON SITE
RETENTION CODES:
ACT=Action (Event)
AUD=Audit
CLO=Closed
SUP=Superseded
TERM=Termination

CR=Created (Opened)
CY=Calendar Year
FY=Fiscal Year
PRM=Permanent
REF=Reference
Page 2

Sub-Department
/TR/AR/
Accounting & Reporting

Series ID
Description
Confidential
Vital
Total Retention
Requirement

Contains weekly payroll and monthly pension forms which direct City Treasurer to pay out payroll and
pension funds to disbursement accounts for earnings of checks and direct deposit and payroll and
pension deduction amounts to deduction recipients, unions, charities, etc.
Appraisal: These records contain financial information that is subject to the Controller's Office audit.
TR-AR-0005-
U.S. SAVINGS BOND RECORDS - EVENT DATE REQUIRED - HOLD ON SITE

Bi-weekly report sent to Pittsburgh Federal Reserve Bank to record the purchase of US savings bonds
by City employees through payroll deduction.
AUD+1
Appraisal: These documents contain financial information and are, therefore, subject to audit by the
Controller's office.
TR-AR-0006-
ACCOUNT RECONCILIATIONS - EVENT DATE REQUIRED - HOLD ON SITE

Bank account reconciliation records including debit and credit memoranda, reconciliation folders, paid
items listings, reconciliation adjustment folders, pension check reconciliation transmittals and bank
statements.
AUD+1
Appraisal: These documents contain financial information and are, therefore, subject to audits by the
Controller's Office.
AUD+1
FINANCIAL ACCOUNTING SYSTEM REPORT - EVENT DATE REQUIRED HOLD ON SITE

Reports of FAMIS (FINANCIAL ACCOUNTING MANAGEMENT INFORMATION SYSTEM) data used
in the reconciliation process to confirm the recording of all Treasurer office transactions affecting bank
documents.
Appraisal: These are financial reports subject to audit by the Controller's Office.
RETENTION CODES:
ACT=Action (Event)
AUD=Audit
CLO=Closed
SUP=Superseded
TERM=Termination

CR=Created (Opened)
CY=Calendar Year
FY=Fiscal Year
PRM=Permanent
REF=Reference
Page 3

Sub-Department
/TR/CM/
Cash Investigation Management

Series ID
Description
Confidential
TR-CM-
CITY TREASURER - CASH AND INVESTMENT MANAGEMENT UNIT
Vital
Total Retention
Requirement
TR-CM-0001-
INVESTMENT REPORTS - EVENT DATE REQUIRED - HOLD ON SITE

Monthly records of investment purchase and sale transactions as recorded by the Investment
Managers and Bank Trustees.
AUD+1
Appraisal: These are financial records subject to audit by the Controller's Office. *review*
RETENTION CODES:
ACT=Action (Event)
AUD=Audit
CLO=Closed
SUP=Superseded
TERM=Termination

CR=Created (Opened)
CY=Calendar Year
FY=Fiscal Year
PRM=Permanent
REF=Reference
Page 4

Sub-Department
/TR/DI/
Disbursement
Series ID
Description
Confidential
TR-DI-
CITY TREASURER - DISBURSEMENT
Vital
Total Retention
Requirement
ACT+72
TR-DI-0001-
WITHDRAWAL CHECKS AND REGISTERS PENSIONS
Proof of payment to employees leaving the service of the City of Philadelphia and opting to withdraw
their pension fund contributions.
Appraisal: Records pertaining to employee pensions are maintained as proof of these transactions and
must be held throughout the employee's lifetime and beyond, when family members make claims.
AUD+6
TR-DI-0002-
CANCELLED CHECKS - EVENT DATE REQUIRED

Cancelled checks from the transfer of funds from one account to another, including disbursement,
payroll, levy, election and miscellaneous cancelled checks.
Appraisal: Based on 1986 Pa. County Manual, p. 2-N-4, No. 12 under "Financial Records - cancelled
checks," and the Statute of Limitations for proof of payment claims.
RETENTION CODES:
ACT=Action (Event)
AUD=Audit
CLO=Closed
SUP=Superseded
TERM=Termination

CR=Created (Opened)
CY=Calendar Year
FY=Fiscal Year
PRM=Permanent
REF=Reference
Page 5

Sub-Department
/TR/FP/
Fiscal Planning and Analysis

Series ID
Description
Confidential
TR-FP-
CITY TREASURER - FISCAL PLANNING AND ANALYSIS
Vital
Total Retention
Requirement
TR-FP-0001(continued from previous page)
AUD+1
MONTHLY BANK COLLATERAL REPORTS - EVENT DATE REQUIRED ARCHIVAL REVIEW REQUIRED
Record of demand deposit and certificate of deposit collateral pledged by depositary banks to the
Federal Reserve Bank in the account of the City of Philadelphia I.A.W. ACT 72 OF 1971.
Appraisal: These are financial records subject to audits by the Controller's Office and they may have
CR+50
TR-FP-0002-
UNCLAIMED MONIES TRANSFER RECORDS
Transmittal lists, validation receipts, copies of follow up letters used to record outstanding checks
transferred to the unclaimed monies fund and escheated to the Commonwealth of Pennsylvania.
Appraisal: These records are the only proof that this money was escheated to the State.
TR-FP-0003-
BANK DEPOSIT FILES - EVENT DATE REQUIRED - HOLD ON SITE

Consolidated summary of deposits, bank deposit slips, cash transfer authorizations, validation
receipts, wire transfer records and confirmations.
AUD+1
Appraisal: These are records of all City Bank Deposits and show authorization to transfer funds and
confirmations, all of which are reviewed by the Controller's Office. *review*
RETENTION CODES:
ACT=Action (Event)
AUD=Audit
CLO=Closed
SUP=Superseded
TERM=Termination

CR=Created (Opened)
CY=Calendar Year
FY=Fiscal Year
PRM=Permanent
REF=Reference
Page 6

Sub-Department
/TR/PF/
Public Finance
Series ID
Description
Confidential
TR-PF-
CITY TREASURER - PUBLIC FINANCE UNIT
Vital
Total Retention
Requirement
TR-PF-0001-
BOND FILES
Records maintained to keep track of bonds and other means of financing City projects, including
proposals made by underwriting firms for and other parties involved, i.e., financial and SWAP advisors,
tax lawyers, etc.
CLO+10
CLO = Bond Maturity or final repayment.
RETENTION CODES:
ACT=Action (Event)
AUD=Audit
CLO=Closed
SUP=Superseded
TERM=Termination

CR=Created (Opened)
CY=Calendar Year
FY=Fiscal Year
PRM=Permanent
REF=Reference
Page 7

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CITY TREASURER - Record Retention Schedule

CITY TREASURER - ADMINISTRATIVE OFFICE

(continued from previous page)

CHECK DISBURSEMENT RECORDS - EVENT DATE REQUIRED

(continued from previous page)

EVENT IS CITY CONTROLLER AUDIT

BANK SIGNATURE CARDS AND RESOLUTIONS - HOLD ON SITE

(continued from previous page)

Recordings of the present signatures on City bank accounts.

CHECK REGISTERS - HOLD ON SITE

(continued from previous page)

TR-AO-0004(continued from previous page)

DECEASED EMPLOYEE PAY FILES - EVENT DATE REQUIRED - HOLD ON

CITY OF PHILADELPHIA / DEPT. OF RECORDS

CITY TREASURER - Record Retention Schedule

Accounting & Reporting

CITY TREASURER - ACCOUNTING & REPORTING

(continued from previous page)

TR-AR-0001(continued from previous page)

ENCUMBERED FUND DISBURSEMENT REQUESTS - EVENT DATE

TR-AR-0002(continued from previous page)

TAX RETURNS - EVENT DATE REQUIRED - HOLD ON SITE

(continued from previous page)

EVENT IS CITY CONTROLLER AUDIT

TR-AR-0004(continued from previous page)

PAYROLL AND PENSION RECAPITULATION SHEETS - EVENT DATE

CITY OF PHILADELPHIA / DEPT. OF RECORDS

CITY TREASURER - Record Retention Schedule

Accounting & Reporting

(continued from previous page)

EVENT IS CITY CONTROLLER AUDIT

U.S. SAVINGS BOND RECORDS - EVENT DATE REQUIRED - HOLD ON SITE

(continued from previous page)

EVENT IS CITY CONTROLLER AUDIT

ACCOUNT RECONCILIATIONS - EVENT DATE REQUIRED - HOLD ON SITE

(continued from previous page)

EVENT IS CITY CONTROLLER AUDIT

TR-AR-0007(continued from previous page)

FINANCIAL ACCOUNTING SYSTEM REPORT - EVENT DATE REQUIRED HOLD ON SITE

CITY OF PHILADELPHIA / DEPT. OF RECORDS

CITY TREASURER - Record Retention Schedule

Cash Investigation Management

CITY TREASURER - CASH AND INVESTMENT MANAGEMENT UNIT

(continued from previous page)

INVESTMENT REPORTS - EVENT DATE REQUIRED - HOLD ON SITE

(continued from previous page)

EVENT IS CITY CONTROLLER AUDIT

CITY OF PHILADELPHIA / DEPT. OF RECORDS

CITY TREASURER - Record Retention Schedule

CITY TREASURER - DISBURSEMENT

(continued from previous page)

WITHDRAWAL CHECKS AND REGISTERS PENSIONS

(continued from previous page)

CANCELLED CHECKS - EVENT DATE REQUIRED

(continued from previous page)

EVENT IS CITY CONTROLLER AUDIT

CITY OF PHILADELPHIA / DEPT. OF RECORDS

CITY TREASURER - Record Retention Schedule

Fiscal Planning and Analysis

CITY TREASURER - FISCAL PLANNING AND ANALYSIS

(continued from previous page)

TR-FP-0001(continued from previous page)

UNCLAIMED MONIES TRANSFER RECORDS

(continued from previous page)