AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 14119
TITLE: Audit tax and selection manuals
DATES: 1990-
ARRANGEMENT: Alphabetical by tax type

DESCRIPTION: Audit manuals used by the division to establish criteria and guidelines for the agency, division, and its employees to select, prepare, conduct, finalize and otherwise perform tax audits on businesses and individuals. These manuals cover all taxes imposed by statutes which taxpayers are required to pay under Title 59 of the Utah Code Annotated. Information contains audit selection criteria, definition, scope of audit approach standards for dealing with tax payers, penalty assessment guidelines, bankruptcy procedures, audit program internal controls, checklists, reports, work paper preparation requirements, notes, letters, and other materials and standards used to conduct, prepare, schedule and finalize audits.

RETENTION

Permanent. Retain until superseded

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 01/1996

FORMAT MANAGEMENT

Paper: Retain in Office until updated and then transfer to State Archives with authority to weed.

APPRAISAL

This disposition is based on the administrative and historical needs requested by the agency. Once the information is updated it is no longer needed by the agency. However, a sample of the auditing procedures should be retained permanently to document tax audit procedures.

PRIMARY DESIGNATION

Protected. UCA 63G-2-305(14) (2008)

SECONDARY DESIGNATION

Public. Audit procedure information becomes public once the procedures are obsolete and no longer used by the Tax Commission.