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