AGENCY: Treasurer. Unclaimed Property Division

SERIES: 24961
TITLE: Audit work papers
DATES: 1983-
ARRANGEMENT: Alphabetical by holder name.

DESCRIPTION: The records contained within this series consist of detailed audit work papers created as a result of a business audit. Files contain documentation of research and correspondence used in the creation of the Division's Audit Reports. Information compiled within these files may be referred to in subsequent audits. Documents collected during the course of an audit include bank statement information, business financial information, internal control questionaires, general ledger copies, and other audit reports.

RETENTION

Retain for 10 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 04/2003

FORMAT MANAGEMENT

Paper: Retain in Office until audit becomes inactive and then transfer to State Records Center. Retain in State Records Center for 10 years and then destroy.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Protected. UCA 63G-2-305 (2008)