AGENCY: Box Elder County School District (Utah). Department of Business Administration

SERIES: 9660
TITLE: General ledger journal
DATES: 1978-
ARRANGEMENT: Chronological, thereunder numerical by journal number

DESCRIPTION: This monthly computer report is a register of journal entries containing accounts to be charged and credited. It is used to make adjustments and corrections to accounting records. The report includes account number, amount debited, amount credited, account description, and reason for journal entry. Each monthly printout supersedes the previous report. The year-end report is received annually on computer output microfiche after the end of the fiscal year. The school district is on the Office of Education's computer system.

RETENTION

Retain for 4 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 09/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 1 month and then destroy.

Computer output microfiche master: Retain in State Records Center for 4 years and then destroy.

Computer output microfiche duplicate: Retain in Office for 4 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on the administrative and fiscal needs expressed by the district's accountant.