AGENCY: Utah State Tax Commission

SERIES: 3609
TITLE: Internal audit working papers
DATES: i 1975-
ARRANGEMENT: Chronological, thereunder alphabetical by division

DESCRIPTION: These records contain working papers used by the Tax Commission's internal audit section while conducting an audit of the various tax units, divisions, operations and systems. They include audit information, notes and copies of individual/business tax returns, evaluations, workpapers, and draft and final 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: 09/1998

FORMAT MANAGEMENT

Paper: Retain in Office for 10 years and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency. Previous approved retention was three years after audit.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(14) (2008)