Utah Department of Administrative Services

Division of Archives & Records Service

Washington County (Utah). County Auditor

28122--Bank statements
26656--Journal entries
26657--Check registers
26658--Audit reports
26672--Equalization files
26673--Accounts payable
26674--Fixed asset lists
26675--Tax levy worksheets
26676--Budget working files
26699--Time sheets
26700--Payroll register
26701--Retirement reports

AGENCY: Washington County (Utah). County Auditor

SERIES: 28122
TITLE: Bank statements
DATES: 2007-
ARRANGEMENT: Alphabetical by bank name thereunder chronological by date

DESCRIPTION: These are monthly statements showing the amount of money on deposit to the credit of the entity showing date, name of bank, total deposit, withdrawals, and cash balance with interest on daily bank balances.

RETENTION

Retain 7 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 5 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 6.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Auditor

SERIES: 26656
TITLE: Journal entries
DATES: 1990-
ARRANGEMENT: Chronological by date and thereunder numerical by journal entry number.
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: These records are a listing of accounting adjustments made to the general ledger. They list the general ledger accounts adjusted and provide an explanation of the adjustment. Backup is included in the form of an explanation of the entry, description, or documentation.

RETENTION

Retain 10 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 7 years and then destroy.

APPRAISAL

Administrative Fiscal

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

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Auditor

SERIES: 26657
TITLE: Check registers
DATES: 1990-
ARRANGEMENT: Numerical by check number
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: These are multi-columnar records with chronologically arranged entries of checks. They usually include check numbers and amounts of debits or deposits per account.

RETENTION

Retain 7 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to Agency Record Center. Retain in Agency Record Center for 5 years and then destroy.

Computer data files: Retain in Office until administrative need ends and then delete.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 8.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Auditor

SERIES: 26658
TITLE: Audit reports
DATES: 1925-
ARRANGEMENT: Chronological by year.

DESCRIPTION: These are reports prepared by external auditors examining and verifying the county's financial activities for the year. They include financial statements and balance sheets for county funds.

RETENTION

Retain permanently

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to Agency Record Center. Retain in Agency Record Center permanently.

Microfilm master: Retain in State Archives permanently with authority to weed.

Microfilm duplicate: Retain in Agency Record Center permanently.

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: Washington County (Utah). County Auditor

SERIES: 26672
TITLE: Equalization files
DATES: 1990-
ARRANGEMENT: Chronological by year, thereunder numerical by file number

DESCRIPTION: These files document the activities of the Board of Equalization. They contain appeal applications, related documentation, and results regarding assessment of real property values. The files include copies of agenda, valuation notices, appraisal reports, notices of adjustment, lists of appeals, and may include decisions.

RETENTION

Retain 4 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 10.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Auditor

SERIES: 26673
TITLE: Accounts payable
DATES: 1990-
ARRANGEMENT: Chronological by year,thereunder alphabetically by vendor
ANNUAL ACCUMULATION: 2.00 cubic feet.

DESCRIPTION: These records are used to pay county bills. They include copies of checks, invoices, purchase orders, and receiving reports. They may also include correspondence with vendors and computer printouts.

RETENTION

Retain 4 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 1 year and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 5, Item 1.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Auditor

SERIES: 26674
TITLE: Fixed asset lists
DATES: 2002-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: These worksheets are used to create annual reports and include a list of all county owned property (real estate), vehicles, equipment, and furniture. They include invoices and other information about the acquisition, depreciation, and disposition of county property.

RETENTION

Retain 10 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 9 years and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah County General Records Retention Schedule, Schedule 4, Item 4.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Auditor

SERIES: 26675
TITLE: Tax levy worksheets
DATES: 1967-
ARRANGEMENT: chronological
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These files contain various forms which report to the county auditor the official levies set by the county commission, city councils, school boards, and special district directors. They are used to calculate the official tax levy for each district within the county and include the names of government entities, year, purpose of the levy, legal authorization, mills levied, total levy, certification by taxing unit (date & authorized signature), and certification by county auditor. All necessary backup information is attached to the forms.

RETENTION

Retain 10 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to Agency Record Center. Retain in Agency Record Center for 5 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 13, Item 4.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Auditor

SERIES: 26676
TITLE: Budget working files
DATES: 1999-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These files contain working papers used in preparation of the final county budget. They justify budget requests presented to the county commission and include departmental requests, work-up sheets, cost estimates, rough data accumulated in preparation of annual budget estimates, correspondence, and documentation for approval of the final budget.

RETENTION

Retain 2 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year after close of calendar year covered by budget and then transfer to Agency Record Center. Retain in Agency Record Center for 1 year and then destroy provided no pending litigation.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 3, Item 6.

PRIMARY DESIGNATION

Public


AGENCY: Washington County (Utah). County Auditor

SERIES: 26699
TITLE: Time sheets
DATES: 1980-
ARRANGEMENT: Chronological by pay period thereunder alphabetical by department.

DESCRIPTION: These are records which verify hours worked, sick leave, vacation, overtime, and holidays earned and taken by county employees.

RETENTION

Retain 3 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to Agency Record Center. Retain in Agency Record Center for 1 year and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 7, Item 17.


AGENCY: Washington County (Utah). County Auditor

SERIES: 26700
TITLE: Payroll register
DATES: 1943-
ARRANGEMENT: Chronological by year and thereunder alphabetical by employee surname

DESCRIPTION: This register is an alphabetical listing by employee name of all payroll checks issued by the county. This register is used to reference specific payroll checks and is the only record of employee salaries and, therefore, serves as the employee earnings history file. It includes employee name, employee number, date, check number, types and amounts of individual deductions, number of hours worked, and amount of check.

RETENTION

Retain 65 years.

DISPOSITION

Transfer to the State Archives permanently.

FORMAT MANAGEMENT

Computer data files: Retain in Office until administrative need ends and then delete.

Paper: Retain in Office for 2 years and then microfilm and destroy provided microfilm has passed inspection.

Microfilm master: Retain in Archives for 63 years and then destroy.

Microfilm duplicate: Retain in Office for 63 years and then destroy.

APPRAISAL

Fiscal Legal

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


AGENCY: Washington County (Utah). County Auditor

SERIES: 26701
TITLE: Retirement reports
DATES: 1973-
ARRANGEMENT: Chronological by pay period thereunder alphabetical by employee surname.

DESCRIPTION: These reports are generated each pay period by the county and by Utah Retirement Systems. They list all employer and employee contributions for covered employee. Information includes social security number, member/employee name, earnings, and total contributions made to retirement, 401K, 457, and Roth IRA accounts.

RETENTION

Retain 65 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then transfer to Agency Record Center. Retain in Agency Record Center for 61 years or until three years after death or retirement of employee and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah County General Records Retention Schedule, Schedule 8, Item 20.