Utah Department of Administrative Services

Division of Archives & Records Service

Wasatch County (Utah). County Auditor

18318--General ledgers
5057--Audit reports
10058--Board of Equalization minutes

AGENCY: Wasatch County (Utah). County Auditor

SERIES: 18318
TITLE: General ledgers
DATES: 1896-
ARRANGEMENT: Chronological

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 or until microfilmed

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

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

Microfilm master: Retain in Office permanently.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

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

PRIMARY DESIGNATION

Public


AGENCY: Wasatch County (Utah). County Auditor

SERIES: 5057
TITLE: Audit reports
DATES: 1964-
ARRANGEMENT: Chronological

DESCRIPTION: These are reports prepared by external auditors examining and verifying the county's financial activities for the year. Includes statements of receipts and disbursements and established funds of the county. These are copies of the state auditor's reports.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office until administrative need ends and then destroy.

APPRAISAL

Administrative Fiscal Historical

This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 6.

Audit reports may be used during the next audit cycle to monitor compliance with internal control program recommendations. They document agency functions and have research value.

PRIMARY DESIGNATION

Public


AGENCY: Wasatch County (Utah). County Auditor

SERIES: 10058
TITLE: Board of Equalization minutes
DATES: 1931-
ARRANGEMENT: Chronological

DESCRIPTION: These are the minutes of the Board of Equalization. The County Commission serves as the Board of Equalization determining tax relief measures in the county. The minute books are not a recording of the proceedings of the board meetings, but rather a list of the decisions affecting taxation (both abatements and increases) made by the board. It is used to document the tax abatements given by the board to the indigent, the aged, the disabled (and their widows), and veterans (and their widows). Includes the book, page, line numbers, and letters of the assessment roll, the name of the person, lots affected, a description of the property affected (block or section, plat, township, and range), the amount abated or increased (the assessed value of the estate, improvements, and personal property), the total amount abated, and any relevant remarks.

RETENTION

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

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

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 9.

PRIMARY DESIGNATION

Public