Utah Department of Administrative Services

Division of Archives & Records Service

Office of the State Auditor

28506--Political party and committee financial audit working papers
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
19995--Judicial audit and budget reports
12504--Assessing and collecting records
23344--Publications
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
27382--Single audit reports
1652--EDP internal controls reports
1664--State agency audit reports
1670--State association of auditors proceedings records
1623--Annual reports
4986--State agency contracts and agreements
5495--Payroll warrant registers
3747--County financial reports
9399--Conflict of interest case files
9412--Audit work papers
9413--Board of Examiners' minutes and working papers
9414--Special project work papers

AGENCY: Office of the State Auditor

SERIES: 28506
TITLE: Political party and committee financial audit working papers
DATES: 1976-1980
ARRANGEMENT: Chronological

DESCRIPTION: These records document financial disclosures of political parties and committees that are required by Utah Code 20A-11-101.5 (2014) for public review, as well as supporting documentation collected by the state auditor's office. Types of records include bank statements, cancelled checks, and itemized contribution and expenditure forms, which contain names and addresses of individual donors and candidates and the amount contributed or spent.

RETENTION

Retain 2 years.

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years 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 State General Records Retention Schedule, Schedule 7, Item 7.

Although state auditor working papers usually are kept for 10 years, an exception has been made in this case because these appear to be the only copies of political party financial disclosures for 1976 and 1980.

PRIMARY DESIGNATION

Public. Utah Code 63G-2-201(2) 2010


AGENCY: Office of the State Auditor

SERIES: 17928
TITLE: Local Government Division correspondence
DATES: 1980-
ARRANGEMENT: Alphabetical by correspondence type, thereunder chronological by date.
ANNUAL ACCUMULATION: 1.00 cubic foot.

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

Retain 5 years.

DISPOSITION

Transfer to the State Archives with authority to weed.

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
ANNUAL ACCUMULATION: 6.00 cubic feet.

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).

RETENTION

Retain 1 year scanned and quality checked

DISPOSITION

Transfer to the State Archives with authority to weed.

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

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

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
ANNUAL ACCUMULATION: 2.00 cubic feet.

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

Retain 5 years after scanned and quality checked.

DISPOSITION

Transfer to the State Archives with authority to weed.

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

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

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
ANNUAL ACCUMULATION: 4.00 cubic feet.

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).

RETENTION

Retain 5 years after scanned and quality checked.

DISPOSITION

Transfer to the State Archives with authority to weed.

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 Utah State General Records Retention Schedule, Schedule 7, Item 7.

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: 19995
TITLE: Judicial audit and budget reports
DATES: 1922-
ARRANGEMENT: Chronological, thereunder alphabetical

DESCRIPTION: These are reports written and prepared as a result of a performance audit on the courts. They contain summary documentation on agency programs, operations and productivity.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then microfilm and 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

Administrative Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 22.

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: Office of the State Auditor

SERIES: 12504
TITLE: Assessing and collecting records
DATES: 1994-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.10 cubic feet.

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 3 years.

DISPOSITION

Destroy.

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: 23344
TITLE: Publications
DATES: 1920-
ARRANGEMENT: chronological by date

DESCRIPTION: This series contains newsletters and official findings and recommendation documents published by the office of the state auditor.

A large part of the holdings include a Single Audit Report for the State of Utah for recent years.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

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

APPRAISAL

Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 25.

Publications document the functions of the agency.

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
ANNUAL ACCUMULATION: 3.00 cubic feet.

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

Retain 1 year after scanned and quality checked.

DISPOSITION

Transfer to the State Archives with authority to weed.

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
ANNUAL ACCUMULATION: 1.00 cubic foot.

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

Retain 5 years.

DISPOSITION

Transfer to the State Archives with authority to weed.

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
ANNUAL ACCUMULATION: 3.00 cubic feet.

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

Retain 5 years after scanned and quality checked.

DISPOSITION

Transfer to the State Archives with authority to weed.

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
ANNUAL ACCUMULATION: 2.00 cubic feet.

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

Retain 1 year after scanned and quality checked.

DISPOSITION

Transfer to the State Archives with authority to weed.

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

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

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
ANNUAL ACCUMULATION: 2.00 cubic feet.

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

Retain 1 year after scanned and quality checked.

DISPOSITION

Transfer to the State Archives with authority to weed.

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 Utah State General Records Retention Schedule, Schedule 2, Item 2.

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
ANNUAL ACCUMULATION: 3.00 cubic feet.

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

Retain 5 years after scanned and quality checked.

DISPOSITION

Transfer to the State Archives with authority to weed.

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

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

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, verification of employment eligibility, 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 65 years after retirement or separation of employee.

DISPOSITION

Destroy.

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

This disposition is based on Utah State General Records Retention Schedule, Schedule 11, Item 2.


AGENCY: Office of the State Auditor

SERIES: 27382
TITLE: Single audit reports
DATES: 1999-
ARRANGEMENT: Chronological

DESCRIPTION: Documents created by the agency, including pamphlets, reports, leaflets, file manuals, annual reports, other published or processed documents, and the last manuscript report, if not published, relating to management projects.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Fiscal Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 25.

This report is a key component of the annual financial report, and will provide historical data on audit information in the State of Utah.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 1652
TITLE: EDP internal controls reports
DATES: 1975-
ARRANGEMENT: Chronological

DESCRIPTION: The EDP Internal Controls Review is a study conducted by Arthur Anderson Consulting Co. That examines the State Information Systems Center function. The Auditors office commissioned the report to find out any recommendations for enhancing the computer system to work more efficiently. Holdings: 1975 (1 volume).

RETENTION

Retain Permanent. In Archives custody.

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

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

APPRAISAL

Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 5, Item 7.

Records in this series document agency history and functions. There is ongoing research value documenting planning and decisions.

PRIMARY DESIGNATION

Public


AGENCY: Office of the State Auditor

SERIES: 1664
TITLE: State agency audit reports
DATES: 1922-
ARRANGEMENT: chronological by year, thereunder alphabetical by agency name

DESCRIPTION: These are reports written and prepared as a result of financial audits of state agencies. The financial reports include an independent auditor's report. Some reports contain financial statements and footnotes. Other reports contain special projects and findings and recommendations to help the agency improve internal control.

RETENTION

Retain 10 years.

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 9 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 until administrative needs end and then delete provided annual transfer to Archives has taken place.

APPRAISAL

Administrative Fiscal Historical

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

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 Permanent. In Archives custody.

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

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

APPRAISAL

Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 6.

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

PRIMARY DESIGNATION

Public


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

Retain Permanent. In Archives custody.

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently and then microfilm.

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

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

APPRAISAL

Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 25.

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: 4986
TITLE: State agency contracts and agreements
DATES: 1952-
ARRANGEMENT: Alphanumerical
ANNUAL ACCUMULATION: 0.50 cubic feet.

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 6 years after the contract period has ended.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years after the contract period has ended and then destroy.

APPRAISAL

Administrative Fiscal Legal

This disposition is based on Utah State General Records Retention Schedule, Schedule 13, Item 8.

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: 5495
TITLE: Payroll warrant registers
DATES: 1943-1960
ARRANGEMENT: Alphanumerical

DESCRIPTION: A form used to record payroll vouchers and account classifications of each transaction in detail.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in State Records Center for 2 years and then destroy.

APPRAISAL

Administrative Fiscal

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

PRIMARY DESIGNATION

Private


AGENCY: Office of the State Auditor

SERIES: 3747
TITLE: County financial reports
DATES: 1910-
ARRANGEMENT: chronological by year, thereunder alphabetical by county name
ANNUAL ACCUMULATION: 2.00 cubic feet.

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

Retain 1 year after scanned and quality checked.

DISPOSITION

Transfer to the State Archives with authority to weed.

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

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

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

Retain 5 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years or until superseded and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah State General Records Retention Schedule, Schedule 11, Item 6.

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.
ANNUAL ACCUMULATION: 15.00 cubic feet.

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 10 years after completion of audit.

DISPOSITION

Destroy.

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: 9413
TITLE: Board of Examiners' minutes and working papers
DATES: 1978-
ARRANGEMENT: Chronological by date.
ANNUAL ACCUMULATION: 0.20 cubic feet.

DESCRIPTION: These records are created by the Board of Examiners, which consists of the Governor, the Attorney General, and the State Auditor who is designated as the secretary of the board and compiles these records. The Board is empowered "to examine all claims against the state for the payment of which funds appropriated by the Legislature or derived from any other source are not available." and are required to "keep a record of all its proceedings," and "An abstract of all claims must be entered upon the minutes of the board before they are acted upon." as stated in UCA 63-2-1 thru 3 (1993). Information includes claims presented to the Board for payment, minutes of meetings, agendas, Attorney General Opinions, letters of notification of Board meetings, and miscellaneous correspondence.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then transfer to State Archives with authority to weed.

APPRAISAL

Administrative Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 6.

PRIMARY DESIGNATION

Public. UCA 63G-2-301 (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.
ANNUAL ACCUMULATION: 2.00 cubic feet.

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 10 years after completion of audit.

DISPOSITION

Destroy.

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

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 33.

PRIMARY DESIGNATION

Private