Office of the State Auditor

507--Executive retreat and correspondence records
1623--Annual reports
1664--Governmental entity audit reports
1670--State association of auditors proceedings records
4986--State agency contracts and agreements
3747--County financial reports
9399--Conflict of interest case files
9412--Audit work papers
9414--Special project work papers
12504--Assessing and collecting records
17928--Local Government Division correspondence
20223--Special district and association of governments financial reports
20242--Non-profit/mental health authority financial reports
19994--Municipal financial reports
23344--Training materials for local governmental entities
22082--Special district and association of governments budget reports
22083--Mental health authority budget reports
22086--Municipal budget reports
22087--County budget reports
22088--School district budget reports
22089--School district financial reports
25163--Personnel records
30757--Accounts payable and receivable records

AGENCY: Office of the State Auditor

SERIES: 507
TITLE: Executive retreat and correspondence records
DATES: 1931-
ARRANGEMENT: chronological, thereunder alphabetical by subject.

DESCRIPTION: These are executive records from the State Auditor's Office including correspondence, state agency retreat notes, and other related records. These records cover the administrations of several different state auditors and generally reflect overall office strategies, policies, and work done by the state auditor.

RETENTION

Permanent. Retain for 7 year(s) after separation

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule State agency executive correspondence, GRS-1758

AUTHORIZED: 04/05/2018

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years after separation and then transfer to State Archives with authority to weed.

Microfilm master: For records beginning in 1931 through 1932. Retain in State Archives permanently with authority to weed.

APPRAISAL

Administrative Fiscal Historical

Disposition is based on the value of these records in documenting agency/program achievements, policies, procedures, and functions.

PRIMARY DESIGNATION

Public

SECONDARY DESIGNATION

Private


AGENCY: Office of the State Auditor

SERIES: 1623
TITLE: Annual reports
DATES: 1855-
ARRANGEMENT: Chronological.

DESCRIPTION: These reports serve as the official report of the activities for the preceding year. The reports contain information pertaining to audits conducted, recommendations for new or amended legislation and the fiscal report.

RETENTION

Permanent. Retain for 2 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Publications, GRS-1678

AUTHORIZED: 11/24/2000

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to State Records Center. Retain in State Records Center for 1 year and then transfer to State Archives with authority to weed.

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

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

APPRAISAL

Historical

Disposition based on the value of the annual reports in documenting the history, activities and recommendations of the agency.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 1664
TITLE: Governmental entity audit reports
DATES: 1922-
ARRANGEMENT: Chronological by year, thereunder alphabetical by agency name.

DESCRIPTION: These are reports written and prepared by or on behalf of the Office of the State Auditor (OSA) as a result of financial audits, performance audits, information systems audits, single audits, attestation engagements, analysis reviews, and other special reviews of state agencies, institutions of higher education, independent state entities, select local governments, and certain programs or functions of Utah state government. Records also include reports prepared by accounting firms in cases where audits are contracted out by the OSA or for entities whose financial information is rolled up into the State's general financial statements.

RETENTION

Permanent. Retain for 10 year(s)

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: For records prior to and including 2008. Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 8 years and then transfer to State Archives with authority to weed.

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

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

Computer data files: Retain in Office for 10 years and then transfer to State Archives with authority to weed.

APPRAISAL

Administrative Fiscal Historical

These records are permanent and should not be destroyed.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 1670
TITLE: State association of auditors proceedings records
DATES: 1929-
ARRANGEMENT: Alphanumerical

DESCRIPTION: Records created by a committee or conference, including advisory committees, relating to executive establishment, organization, membership, and policy. Includes agenda, meeting minutes, final reports, and related records documenting the accomplishments of official boards and committees. May include audio and video recordings if minutes are not taken.

RETENTION

Retain permanently

DISPOSITION

May 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: 03/18/2015

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently with authority to weed.

APPRAISAL

Historical

Records in this series document agency history and functions. The records have research value.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 4986
TITLE: State agency contracts and agreements
DATES: 1952-
ARRANGEMENT: Alphanumerical

DESCRIPTION: These files contain contracts signifying audit work to be performed by a certified public accountant firm on behalf of the State Auditor's office of a state agency for which the State Auditor has legal responsibility to audit. The files also contain correspondence in relation to the contracts and the audit.

RETENTION

Retain for 7 year(s) after expiration of contractual agreement

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Contract and lease records, GRS-1731

AUTHORIZED: 02/19/2016

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years after the contract period has ended and then destroy.

APPRAISAL

Administrative Fiscal Legal

Records in this series have temporary administrative and fiscal value and may be destroyed according to the scheduled retention period.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 3747
TITLE: County financial reports
DATES: 1910-
ARRANGEMENT: Chronological by year, thereunder alphabetical by county name.

DESCRIPTION: These reports are collected and reviewed by the Auditor's Office in accordance with UCA 17-36-37 and 51-2(1999). The reports are used by the Utah State Legislature, other governmental entities, businesses, and citizens for the purposes of research and gathering information. The financial reports include an independent auditor's report; statement of net assets; statement of activities; balance sheet; statement of revenues, expenditures, and changes in fund balance; notes to the financial statements; and supplemental schedules. The files also include Government Auditing Standards-Reports on Internal Control and Compliance, single audit reports, state legal compliance reports, and surveys of Utah local governments (also called Census Forms or UT Forms).

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: For records beginning in 1928 through 2008. Retain in Office for 1 year and then transfer to State Records Center. Retain in State Records Center for 4 years and then transfer to State Archives with authority to weed.

Microfiche master: For records beginning in 1928 through 2008. Retain in State Archives permanently with authority to weed.

Microfiche duplicate: For records beginning in 1928 through 2008. Retain in State Archives permanently with authority to weed.

Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 2009 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 2009 and continuing to the present. Retain in State Archives permanently with authority to weed.

APPRAISAL

Fiscal

These reports are collected and reviewed by the Auditor's Office in accordance with UCA 17-36-37 and 51-2(1999). The reports document the financial records of the counties as collected by the Auditor's Office.

PRIMARY DESIGNATION

Public. UCA 63-02-301 (2008)


AGENCY: Office of the State Auditor

SERIES: 9399
TITLE: Conflict of interest case files
DATES: 1980-
ARRANGEMENT: Chronological

DESCRIPTION: Letters from employees with part-time jobs, which state that there is not a conflict of interest in the two vocations and work performance will not suffer as a result of the second job.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Conflict of interest records, GRS-1911

AUTHORIZED: 03/27/2001

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years or until superseded and then transfer to personnel file.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Private

SECONDARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 9412
TITLE: Audit work papers
DATES: 1965-
ARRANGEMENT: Chronological by year, thereunder alphabetical by name of entity audited.

DESCRIPTION: These are working papers generated when an audit is performed on a government agency. The audit workpapers provide a link between the field work and the auditor's report. They serve as a record of the results of the audit and the basis of the auditor's opinion. Final results of the audit are noted in the Audit Report (series 1664). Workpapers collected during the course of the audit include financial statements, forms, client prepared documents, and correspondence which documents the performance of audits and their conclusions.

RETENTION

Retain for 10 year(s) after completion of publication or report

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 02/2003

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years after completion of audit and then transfer to State Records Center. Retain in State Records Center for 8 years and then destroy.

Computer data files: Retain in Office for 10 years after completion of audit and then delete.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Private. UCA 63G-2-302 (2008)


AGENCY: Office of the State Auditor

SERIES: 9414
TITLE: Special project work papers
DATES: 1982-
ARRANGEMENT: Chronological by year, thereunder numerical by project number.

DESCRIPTION: These records are work papers resulting from special audits, reviews, or other engagements. The reviews include internal control reviews, legal compliance and financial related audits, and fraud investigations. Final results of the reviews are noted in the State Agency Audit Reports (series 1664). The special project review are performed in addition to financial statement and single audits. The special project work papers may also contain sensitive information such as allegations made by an individual (i.e. hotline complaints).

RETENTION

Retain for 10 year(s) after completion of publication or report

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Working files, GRS-1684

AUTHORIZED: 08/25/2000

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years after completion of audit and then transfer to State Records Center. Retain in State Records Center for 5 years and then destroy.

APPRAISAL

Fiscal

PRIMARY DESIGNATION

Private


AGENCY: Office of the State Auditor

SERIES: 12504
TITLE: Assessing and collecting records
DATES: 1994-
ARRANGEMENT: Chronological

DESCRIPTION: These records are created by the Auditor's office under UCA 59-2-906.1-4 (1994) This series begins a new program. The old program was documented by record series #12372, Assessing and Collecting records. This series however is not a review of the counties' activities of assessing and collecting property tax but consists of the Auditor's calculations based on information from the State Tax Commission. Information includes two worksheets, related correspondence, and information/data from the State Tax Commission.

RETENTION

Retain for 3 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 01/2001

FORMAT MANAGEMENT

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

APPRAISAL

Administrative

PRIMARY DESIGNATION

Public. 63G-2-301 (2008)


AGENCY: Office of the State Auditor

SERIES: 17928
TITLE: Local Government Division correspondence
DATES: 1980-
ARRANGEMENT: Alphabetical by correspondence type, thereunder chronological by date.

DESCRIPTION: These records consist of correspondence in regards to financial statements and budgets submitted to the State Auditor's office by different entities. Organizations creating correspondence include local government, special district and school entities.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 08/1996

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to State Records Center. Retain in State Records Center for 4 years and then transfer to State Archives with authority to weed.

APPRAISAL

Historical

This disposition is based on the historical value of the records in documenting how the Auditor's Office worked with Local Governments.

PRIMARY DESIGNATION

Public. UCA 63G-2-301 (2008)


AGENCY: Office of the State Auditor

SERIES: 20223
TITLE: Special district and association of governments financial reports
DATES: 1960-
ARRANGEMENT: Chronological by year, thereunder alphabetical.

DESCRIPTION: These reports are collected and reviewed by the Auditor's Office in accordance with state law. The reports are used by the legislature, other governmental entities, businesses, and citizens for research purposes and information gathering. Information in the Financial Reports include an independent auditor's report, statement of net assets, statement of activities, balance sheet, statement of revenues, expenditures, and changes in fund balance, notes for the financial statements, and supplemental schedules. The files also contain Government Auditing Standards Reports on Internal Control and Compliance, Single Audit Reports, State Legal Compliance Reports, and Surveys of Utah Local Governments (also called Census Forms or UT Forms). These are reports written and prepared as a result of audits of governmental entities by an outside agency examining and verifying the entities' financial activities for the year.

RETENTION

Permanent. Retain for 5 year(s)

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: For records beginning in 1960 and continuing to the present. Retain in Office for 1 year after scanned and quality checked and then transfer to State Records Center. Retain in State Records Center for 4 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 1960 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 1960 and continuing to the present. Retain in State Archives permanently with authority to weed.

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

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

APPRAISAL

Fiscal

These reports are collected and reviewed by the Auditor's Office in accordance with state law and document the financial activities of special districts.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 20242
TITLE: Non-profit/mental health authority financial reports
DATES: 1970-
ARRANGEMENT: chronological by year, thereunder alphabetical by organization name

DESCRIPTION: These reports are collected and reviewed by the Auditor's Office in accordance with UCA 51-2(1999). The reports are used by the Utah State Legislature, other governmental entities, businesses, and citizens for research purposes and information gathering. The financial reports include an independent auditor's report; a statement of net assets; a statement of activities; a balance sheet or statement of financial position; a statement of revenues, expenditures, and changes in fund balance; notes to the financial statements; and supplemental schedules. The files also contain Governmental Auditing Standards-Reports on Internal Control and Compliance, single audit reports, and state legal compliance reports.

RETENTION

Permanent. Retain for 5 year(s)

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: For records beginning in 1970 through 2008. Retain in Office until scanned and quality checked and then transfer to State Records Center. Retain in State Records Center for 5 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 1970 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 1970 and continuing to the present. Retain in State Archives permanently with authority to weed.

APPRAISAL

Fiscal Legal

These reports are collected and reviewed by the Auditor's Office in accordance with state law and document the financial activities of non-profit mental health authorities.

PRIMARY DESIGNATION

Public. 63-02-301 (2008)


AGENCY: Office of the State Auditor

SERIES: 19994
TITLE: Municipal financial reports
DATES: 1928-
ARRANGEMENT: Chronological by year, thereunder alphabetical by municipality.

DESCRIPTION: This series contains financial reports and audit information collected by the Auditor's Office from municipalities throughout Utah. Financial reports are used by the Utah State Legislature, other governmental entities, businesses, and citizens for research purposes and to gather information. Reports of this type usually include an independent auditor's report, statement of net assets, statement of activities, a balance sheet, statement of revenues, expenditures, and changes in fund balances, notes to the financial statements, and supplemental schedules. The files also include Government Auditing Standards-Reports on Internal Control and Compliance, single audit reports, state legal compliance reports, and surveys of Utah local governments (also called Census Forms or UT Forms). These are reports written and prepared as a result of audits of governmental entities by an outside agency examining and verifying the entities' financial activities for the year.

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: For records beginning in 1928 through 2008. Retain in Office for 1 year after scanned and quality checked and then transfer to State Records Center. Retain in State Records Center for 4 years and then transfer to State Archives with authority to weed.

Microfiche master: For records beginning in 1928 through 2008. Retain in State Archives permanently with authority to weed.

Microfiche duplicate: For records beginning in 1928 through 2008. Retain in State Archives permanently with authority to weed.

Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 2009 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 2009 and continuing to the present. Retain in State Archives permanently with authority to weed.

APPRAISAL

Administrative Fiscal Historical Legal

This disposition is based on the use of the reports for research. The records document the financial activities of municipalities and are collected in accordance with UCA 10-5-129 (2010).

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 23344
TITLE: Training materials for local governmental entities
DATES: 1920-
ARRANGEMENT: chronological.

DESCRIPTION: These records support the agency's function to assist local governmental entities in implementing uniform accounting, budgeting, and reporting procedures through training and instruction (Utah Code 67-3-1(16)(a)(v) (2018)). Records include guidelines, newsletters, and other training materials created and provided to local governmental entities by the office of the state auditor in order to keep them abreast of updates to laws, policies, and standards that apply to them. Training materials summarize current legal requirements and make local governmental entities aware of trends in compliance problems and of available services and resources.

RETENTION

Permanent. Retain for 5 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Mandated or significant training materials, GRS-1951

AUTHORIZED: 08/06/2018

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office for 5 years and then transfer to State Archives with authority to weed.

APPRAISAL

Administrative Historical Legal

The Appraisal Committee reappraised the training materials published on the agency's website in July, 2018, at the request of the records officer, and determined that they document important functions of the office and are a historically valuable resource.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 22082
TITLE: Special district and association of governments budget reports
DATES: 1984-
ARRANGEMENT: chronological by date, thereunder alphabetical by organization name

DESCRIPTION: These reports are collected and reviewed by the Auditor's Office in accordance with UCA 17A-1-417(1999). The reports are also used by the Utah State Legislature, other governmental entities, businesses, and citizens for research purposes and gathering information. The budget reports include actual revenues and expenditures for the last completed fiscal year, estimated revenues and expenditures for the current fiscal year, estimates of revenues and expenditures for the budget year, and a budget certification form.

RETENTION

Permanent. Retain for 5 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 11/1999

FORMAT MANAGEMENT

Paper: For records beginning in 1984 through 2008. Retain in Office until scanned and quality checked and then transfer to State Records Center. Retain in State Records Center for 5 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 1984 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 1984 and continuing to the present. Retain in State Archives permanently with authority to weed.

APPRAISAL

Fiscal Historical Legal

This disposition is based on the use of these reports in research and for the purpose of gathering information.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 22083
TITLE: Mental health authority budget reports
DATES: 1989-
ARRANGEMENT: Chronological by year, thereunder alphabetical

DESCRIPTION: These reports are collected and reviewed by the Auditor's Office in accordance with UCA 17-36-15(1999). The reports are also used by the Utah State Legislature, other governmental entities, businesses, and citizens for research purposes and to gather information. The budget reports include actual revenues and expenditures for the last completed fiscal year, estimated revenues and expenditures for the current fiscal year, estimates of revenues and expenditures for the budget year, and a budget certification form.

RETENTION

Permanent. Retain for 4 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 11/1999

FORMAT MANAGEMENT

Paper: For records beginning in 1989 through 2008. Retain in Office for 1 year and then transfer to State Records Center. Retain in State Records Center for 4 years and then transfer to State Archives with authority to weed.

Computer data files: For records beginning in 2009 and continuing to the present. Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 1989 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 1989 and continuing to the present. Retain in State Archives permanently with authority to weed.

APPRAISAL

Fiscal Historical Legal

This disposition is based on use of these reports in research and for the purpose of gathering information.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 22086
TITLE: Municipal budget reports
DATES: 1975-
ARRANGEMENT: chronological by year, thereunder alphabetical by municipality

DESCRIPTION: The budget reports are collected and reviewed by the Auditor's Office in accordance with UCA 10-6-118 and 10-5-109(1999). The reports are also used by the Utah State Legislature, other governmental entities, businesses, and citizens for the purposes of research and gathering information. The budget reports include actual revenues and expenditures for the last completed fiscal year, estimated revenues and expenditures for the current fiscal year, estimates of revenues and expenditures for the budget year, and a budget certification form.

RETENTION

Permanent. Retain for 5 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 11/1999

FORMAT MANAGEMENT

Paper: For records beginning in 1975 through 2008. Retain in Office until scanned and quality checked and then transfer to State Records Center. Retain in State Records Center for 5 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 1975 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 1975 and continuing to the present. Retain in State Archives permanently with authority to weed.

APPRAISAL

Fiscal Historical

This disposition is based on the use of these reports in research and for the purpose of gathering information. These records document the financial activities of municipalities and are collected in accordance with UCA 10-6-118 and 10-5-109(1999).

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 22087
TITLE: County budget reports
DATES: 1975-
ARRANGEMENT: Chronological by year, thereunder alphabetical by county name.

DESCRIPTION: These budget reports are collected and reviewed by the Auditor's Office in accordance with UCA 17-36-15(1999). The reports are also used by the Utah State Legislature, other governmental entities, businesses, and citizens for the purposes of research and gathering information. The budget reports include actual revenues and expenditures for the last completed fiscal year, estimated revenues and expenditures for the current fiscal year, estimates of revenues and expenditures for the budget year, and a budget certification form.

RETENTION

Permanent. Retain for 5 year(s)

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: For records beginning in 1975 through 2008. Retain in Office until scanned and quality checked and then transfer to State Records Center. Retain in State Records Center for 5 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 2009 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 2009 and continuing to the present. Retain in State Archives permanently with authority to weed.

APPRAISAL

Fiscal Legal

These records document the financial activities of counties and are held in accordance with UCA 17-36-15(1999).

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 22088
TITLE: School district budget reports
DATES: 1984-
ARRANGEMENT: chronological by year, thereunder alphabetical by school district

DESCRIPTION: These budget reports are collected by the Auditor's Office in accordance with UCA 53A-19-102(1999). The reports are used by the Utah State Legislature, other governmental entities, businesses, and citizens for the purposes of research and gathering information. The budget reports include actual revenues and expenditures for the last completed fiscal year, estimated revenues and expenditures for the current fiscal year, estimates of revenues and expenditures for the budget year, and a budget certification form.

RETENTION

Permanent. Retain for 5 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Audited financial statements, GRS-1857

AUTHORIZED: 05/01/2007

FORMAT MANAGEMENT

Paper: For records beginning in 1984 through 2008. Retain in Office until scanned and quality checked and then transfer to State Records Center. Retain in State Records Center for 5 years and then transfer to State Archives with authority to weed.

Computer data files: For records beginning in 2009 and continuing to the present. Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 1984 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 1984 and continuing to the present. Retain in State Archives permanently with authority to weed.

APPRAISAL

Fiscal Historical Legal

This disposition is based on the use of these reports in research and for the purpose of gathering information.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 22089
TITLE: School district financial reports
DATES: 1984-
ARRANGEMENT: chronological by year, thereunder alphabetical by school district

DESCRIPTION: These reports are collected and reviewed by the Auditor's Office in accordance with UCA 53A-3-404 and 51-2(1999). The reports are used by the Utah State Legislature, other governmental entities, businesses, and citizens for the purposes of research and gathering information. The financial reports include an independent auditor's report; statement of net assets; statement of activities; balance sheet; statement of revenues, expenditures, and changes in fund balance; notes to the financial statements; and supplemental schedules. The files also include Government Auditing Standards-Reports on Internal Control and Compliance, single audit reports, state legal compliance reports, and surveys of Utah local governments (also called Census Forms or UT Forms).

RETENTION

Permanent. Retain for 4 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

AUTHORIZED: 11/15/2019

FORMAT MANAGEMENT

Paper: For records beginning in 1984 through 2008. Retain in Office for 1 year after scanned and quality checked and then transfer to State Records Center. Retain in State Records Center for 4 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 1984 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 1984 and continuing to the present. Retain in State Archives permanently with authority to weed.

APPRAISAL

Fiscal Legal

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 25163
TITLE: Personnel records
DATES: 1940-
ARRANGEMENT: Alphabetical by employee name.

DESCRIPTION: Complete work history of an individual while employed by the State. Includes application for employment or resume, and retirement/deferred compensation plan notification, corrective or disciplinary actions taken against an employee, performance plans, performance evaluations, position description, career mobility or job swap agreement, and insurance benefits notification. May contain documentation on employee withholding, completion of course certificates, conflict of interest letters, incentive award results, employee awards, letters of commendation, leave records and leave adjustment reports.

RETENTION

Retain for 65 year(s) after separation

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Employment history records, GRS-1965

AUTHORIZED: 08/12/2003

FORMAT MANAGEMENT

Paper: Retain in Office until retirement or separation of employee and then transfer to State Records Center. Retain in State Records Center for 65 years and then destroy.

APPRAISAL

Administrative


AGENCY: Office of the State Auditor

SERIES: 30757
TITLE: Accounts payable and receivable records
DATES: 2014-
ARRANGEMENT: Alphabetical by name of business or individual, thereunder chronological by year.

DESCRIPTION: These are records related to monies collected or paid in the conduct of business. Records are maintained for financial audit or financial obligations. Information may include bank records, invoices, revenue, expenses, and related accounting records. Trust records are not included.

RETENTION

Retain for 7 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule State government accounts payable and receivable records, GRS-1854

AUTHORIZED: 02/02/2024

FORMAT MANAGEMENT

Computer data files: Retain in Office for 7 years and then delete.

Paper: Retain in Office for 1 year and then transfer to State Records Center. Retain in State Records Center for 6 years and then destroy.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Private. Utah Code 63G-2-302(2) (2023)

SECONDARY DESIGNATION

Public


Page Last Updated .