Utah Department of Administrative Services

Division of Archives & Records Service

Weber County (Utah). County Auditor

19889--Internal audit working papers
19890--Internal audit reports
22847--Abatement application files
22357--Approved budgets
5298--Annual financial reports
5362--Employee payroll records
5363--Warrant registers
5000--Payroll journals
6809--General ledger detail report

AGENCY: Weber County (Utah). County Auditor

SERIES: 19889
TITLE: Internal audit working papers
DATES: 1996-
ARRANGEMENT: Chronological, thereunder alphanumerical by a cross-referencing code
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: These working papers provide the supporting documentation for internal audits. They support conclusions, findings, and recommendations of the internal audit. They are used for reference purposes in determining how an audit was conducted. The papers include questionnaires, interviews, test data, memoranda, copies of source documents (e.g., invoices, purchase requests), spreadsheets, methodological statements,and audit conclusions.

RETENTION

Retain 7 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 4 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on fiscal and administrative needs expressed by the department.

PRIMARY DESIGNATION

Protected. UCA 63G-2-305(9)


AGENCY: Weber County (Utah). County Auditor

SERIES: 19890
TITLE: Internal audit reports
DATES: 1996-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.10 cubic feet.

DESCRIPTION: These reports are written and prepared as results of internal financial and performance audits. These audits are conducted as necessary depending on factors such as risk assessment and the priorities established by the audit committee and are used as a management tool in improving county operations. These reports include audit findings and recommendations.

RETENTION

Retain until microfilmed.

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 20 years or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

Administrative Historical

This disposition is based on Utah County General Records Retention Schedule, Schedule 1, Item 33.

This disposition is based on the record's primary administrative and financial values and its secondary historical value. These reports are critical in the review and the evaluation of county programs.

PRIMARY DESIGNATION

Public


AGENCY: Weber County (Utah). County Auditor

SERIES: 22847
TITLE: Abatement application files
DATES: 1990-
ARRANGEMENT: Chronological, thereunder numerical by application number
ANNUAL ACCUMULATION: 4.00 cubic feet.

DESCRIPTION: These records are used for granting exemption of property taxes for disability, aged, veteran status or extreme hardship. These files contain application forms (form TC-40CY County application indigent abatement and circuit breaker application) completed by taxpayers requesting exemption of property tax. Includes applicant's name, address, birth date, age, social security number; property serial number; name of county; a series of questions concerning financial situations; numbers of acres; computation of household income; the notarized signatures of applicant and applicant's spouse; all necessary supporting documentation; and action taken.

RETENTION

Retain 6 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 1.

PRIMARY DESIGNATION

Private

SECONDARY DESIGNATION

Public. Applicant's name, amount of exemption, property tax serial number, number of acres


AGENCY: Weber County (Utah). County Auditor

SERIES: 22357
TITLE: Approved budgets
DATES: 1980-
ARRANGEMENT: Chronological.

DESCRIPTION: The budget is a "plan for financial operations for a fiscal year, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures" (UCA 17-36-3(14)_(1995)). "On or before the 15th day of the last month of each fiscal year, the governing body by resolution shall adopt the budget which, subject to further amendment, shall thereafter be in effect for the next fiscal year. A copy of the final budget, and of any subsequent amendment thereof, shall be certified by the budget officer and filed with the state auditor not later than thirty days after its adoption" (UCA 17-36-15 (1995)).

RETENTION

Retain until administrative need ends

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office until administrative need ends and then transfer to State Archives with authority to weed.

APPRAISAL

Historical

This disposition is based on Utah County General Records Retention Schedule, Schedule 3, Item 1.

Disposition based on the value of these records in documenting agency/program achievements, fiscal policies, procedures, and function.

PRIMARY DESIGNATION

Public


AGENCY: Weber County (Utah). County Auditor

SERIES: 5298
TITLE: Annual financial reports
DATES: 1898-
ARRANGEMENT: Chronological

DESCRIPTION: These are the statistical reports on the financial affairs of the entire county. These reports usually include a statement on the value of the all county owned property, and an accounting of all income and expenditures in relationship to the final budget.

RETENTION

Retain until administrative need ends.

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office until administrative need ends and then transfer to State Archives with authority to weed.

APPRAISAL

Fiscal Historical

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 3.

Disposition based on the value of these records in documenting agency/program fiscal policies, allocation procedures, and function.

PRIMARY DESIGNATION

Public


AGENCY: Weber County (Utah). County Auditor

SERIES: 5362
TITLE: Employee payroll records
DATES: 1983-
ARRANGEMENT: Chronological, thereunder numerical by department number

DESCRIPTION: This register is a numerical listing by check number and agency codes of all payroll checks issued by the county. It includes code, date, warrant number, name of employee, social security number, types and amounts of individual deductions, and may include hourly rate, and number of hours worked. Though this register is frequently used to reference specific payroll checks, it might be the only record of employee salaries and would then serve the same retirement purpose as the Employee earnings history files.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 53 years and then destroy.

Microfilm duplicate: Retain in Office for 53 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 7, Item 13.

PRIMARY DESIGNATION

Private


AGENCY: Weber County (Utah). County Auditor

SERIES: 5363
TITLE: Warrant registers
DATES: 1977-
ARRANGEMENT: Chronological, thereunder numerical by warrant number

DESCRIPTION: These registers are numerical listings of check numbers of all checks issued by county. They include vendor number, name, date of payment, invoice number, and/or purchase number, account debit, description of expenditure, and amount.

RETENTION

Retain 7 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 7 years and then destroy.

Microfilm duplicate: Retain in Office for 7 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 28.

PRIMARY DESIGNATION

Public


AGENCY: Weber County (Utah). County Auditor

SERIES: 5000
TITLE: Payroll journals
DATES: 1974-
ARRANGEMENT: Chronological, thereunder numerical by office code

DESCRIPTION: This journal is a numerical listing by check number and agency codes of all payroll checks issued by the county. It includes code, date, warrant number, name of employee, social security number, types and amounts of individual deductions, and may include hourly rate, and number of hours worked. Though this register is frequently used to reference specific payroll checks, it might be the only record of employee salaries and would then serve the same retirement purpose as the Employee earnings history files.

RETENTION

Retain 65 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office permanently or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 65 years and then destroy.

Microfilm duplicate: Retain in Office for 65 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 7, Item 13.

PRIMARY DESIGNATION

Private


AGENCY: Weber County (Utah). County Auditor

SERIES: 6809
TITLE: General ledger detail report
DATES: 1980-
ARRANGEMENT: Numerical by account number

DESCRIPTION: These are summaries showing the "amount of receipts from and disbursements of each department" (UCA 17-19-6 (1995)). May also include documentation from subsidiary ledgers to general ledger and accounting adjustments in the form of general entries.

RETENTION

Retain 10 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 10 years or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 10 years and then destroy.

Microfilm duplicate: Retain in Office for 10 years and then destroy.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 12.

PRIMARY DESIGNATION

Public