Junction (Utah)
23960--Annual audits23963--Council minutes
AGENCY: Junction (Utah)
SERIES: 23960
TITLE: Annual audits
DATES: 1950-
ARRANGEMENT: Chronological
DESCRIPTION: These are reports prepared by external auditors examining and verifying the municipality's financial activities for the year. "The audit required for any fiscal year shall be completed within six calendar months after the close of the fiscal year" (UCA 51-2-2 (1997)). The audit is required to include "the financial statements; the auditor's opinion on the financial statements; a statement by the auditor expressing positive assurance of compliance with state fiscal laws identified by the state auditor; a copy of the auditor's letter to management that identified any material weaknesses in internal controls discovered by the auditor, and other financial issues related to the expenditure of funds received from federal, state, or local governments to be considered by management; and management's response to the specific recommendations" (UCA 51-2-3(1)(a) (1997)).
RETENTION
Permanent. Retain until administrative need ends
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Audit records, GRS-1727
AUTHORIZED: 11/15/2019
FORMAT MANAGEMENT
Paper: Retain in Office permanently.
Microfilm master: Retain in State Archives permanently.
Microfilm duplicate: Retain in Office permanently.
APPRAISAL
Administrative Fiscal Historical Legal
PRIMARY DESIGNATION
Public
AGENCY: Junction (Utah)
SERIES: 23963
TITLE: Council minutes
DATES: 1903-
ARRANGEMENT: Chronological by date.
DESCRIPTION: The Junction town council is responsible for all aspects of town government including maintaining public services and utilities, appointing town officials and setting their salaries, establishing a budget, and regulating activity within the community. Municipal councils are required by law to keep council minutes which summarize all matters proposed, discussed or decided at monthly and special council meetings (Utah Code Unannotated, 1992, 52-4-7). Each set of Junction council minutes includes the date and time of the meeting and names those present. Minutes summarize the council's discussion and indicate the outcome of votes on council decisions. Junction council minutes reveal that municipal government's primary function has been maintaining the town water works.
RETENTION
Permanent. Retain until administrative need ends
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Open meeting minutes & supplementary materials, GRS-1709
AUTHORIZED: 10/18/2001
FORMAT MANAGEMENT
Paper: Retain in Office permanently.
Microfilm master: Retain in State Archives permanently.
Microfilm duplicate: Retain in Office permanently.
Microfilm duplicate: Retain in State Archives permanently.
APPRAISAL
Administrative Fiscal Historical Legal
By summarizing the discussion at town council meetings, the council minutes provide a valuable historical sketch of Junction municipal government.
PRIMARY DESIGNATION
Public