AGENCY: Utah Board of Higher Education

SERIES: 11973
TITLE: Audit work papers
DATES: 1972-
ARRANGEMENT: Chronological

DESCRIPTION: Papers which have a short-term use and comprise the background records, such as preliminary studies, drafts, analyses, notes, interim reports regarding a particular case file, and financial performance audits. These files document the work used to generate audit reports. Information includes financial and administrative records, detailed transactions of receipts and disbursements, and records and transactions relating to employee payroll.

RETENTION

Retain for 1 year(s) after end of project or program

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

AUTHORIZED: 04/07/1993

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year after project closed and then destroy.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Public

SECONDARY DESIGNATION

Private. UCA 63G-2-302(1) (2008) Personal data