AGENCY: Tooele County (Utah). County Clerk

SERIES: 1546
TITLE: Annual audits
DATES: 1927-
ARRANGEMENT: Chronological

DESCRIPTION: These are the annual audit reports by external auditors showing the financial condition of Tooele County. All counties are required to have an audit undertaken within six months after the close of the fiscal year. The audit shall include "the financial statements; the auditor's opinion on the financial statements; a statement of 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 identifies any material weaknesses 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)).

RETENTION

Retain permanently

DISPOSITION

May Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 03/1990

FORMAT MANAGEMENT

Paper: Retain in Office permanently or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office permanently.

APPRAISAL

Administrative Historical

This disposition is based on the primary and secondary values of these audits to the county clerk and to potential researchers. They document the financial condition of the county providing information for county decision makers and planners. Researchers may also use them informationally to gain a more complete administrative and financial picture.