AGENCY: Central Valley Water Reclamation Facility (Utah)

SERIES: 23151
TITLE: Audit reports
DATES: 1978-
ARRANGEMENT: Chronological by year

DESCRIPTION: These are reports prepared by external auditors examining and verifying the Central Valley Water Reclamation Facility's financial activities for the year. The audit "includes 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 weakensses 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)(2000).

RETENTION

Retain permanently

DISPOSITION

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

Microfilm master: Retain in Agency Record Center permanently.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

Administrative Fiscal Historical Legal

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