Aurora (Utah)26548--Audit reports
AGENCY: Aurora (Utah)
TITLE: Audit reports
ARRANGEMENT: Chronological by year
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)).
Retain in agency custody.
Paper: Retain in Office permanently after being microfilmed.
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in Office permanently.
Microfilm duplicate: Retain in Regional Repository permanently.
Administrative Fiscal Historical
This disposition is based on Utah Municipal General Records Retention Schedule, Schedule 5, Item 5.
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.