Utah Department of Administrative Services

Division of Archives & Records Service

Kane County School District (Utah)

24252--School board minutes
24258--Annual audit

AGENCY: Kane County School District (Utah)

SERIES: 24252
TITLE: School board minutes
DATES: 1915-
ARRANGEMENT: Chronological

DESCRIPTION: These are minutes of regular and special meetings of the Board of Education. They are used to document the actions and decisions of the Board. School board minutes record the adoption of annual budgets; the approval of expenditures; discussions of district policies. These minute books include the time and place of meeting, board members absent and present, summary of proceedings and decisions made by the board.

RETENTION

Retain permanently.

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

Paper: Retain in Office permanently after being microfilmed.

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

Microfilm duplicate: Retain in Office permanently.

Microfilm duplicate: Retain in State Archives permanently.

APPRAISAL

This disposition is based on Utah School Districts General Retention Schedule, Schedule 15, Item 2.

PRIMARY DESIGNATION

Public


AGENCY: Kane County School District (Utah)

SERIES: 24258
TITLE: Annual audit
DATES: 1922-
ARRANGEMENT: Chronological

DESCRIPTION: These are reports prepared by external auditors examining and verifying the school district'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 (1995)). 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) (1995)).

RETENTION

Retain permanently.

DISPOSITION

Retain in agency custody.

FORMAT MANAGEMENT

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

Microfilm duplicate: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

This disposition is based on Utah School Districts General Retention Schedule, Schedule 5, Item 4.

PRIMARY DESIGNATION

Public