Utah Department of Administrative Services

Division of Archives & Records Service

Price River Water Improvement District (Utah)

13158--General ledgers

AGENCY: Price River Water Improvement District (Utah)

SERIES: 13158
TITLE: General ledgers
DATES: undated
ARRANGEMENT: none

DESCRIPTION: These are statistical reports on the financial affairs of the entire municipality. "Within 180 days after the close of each fiscal year the city recorder or other delegated person shall present to the governing body an annual financial report prepared in conformity with generally accepted accounting principles, as prescribed in the Uniform Accounting Manual for Utah cities (UCA 10-6-150 (2009)). "Copies of the annual financial report....shall be filed with the state auditor and shall be filed as a public document in the office of the city recorder" (UCA 10-6-150 (2009)).

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

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

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

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

APPRAISAL

Historical

This disposition is based on Utah Municipal General Records Retention Schedule, Schedule 5, Item 4.

The annual financial reports contribute to transparency in government by documenting agency functions. The reports have ongoing research value.

PRIMARY DESIGNATION

Public