AGENCY: Office of the State Auditor
SERIES: 3747
TITLE: County financial reports
DATES: 1910-
ARRANGEMENT: Chronological by year, thereunder alphabetical by county name.
DESCRIPTION: These reports are collected and reviewed by the Auditor's Office in accordance with UCA 17-36-37 and 51-2(1999). The reports are used by the Utah State Legislature, other governmental entities, businesses, and citizens for the purposes of research and gathering information. The financial reports include an independent auditor's report; statement of net assets; statement of activities; balance sheet; statement of revenues, expenditures, and changes in fund balance; notes to the financial statements; and supplemental schedules. The files also include Government Auditing Standards-Reports on Internal Control and Compliance, single audit reports, state legal compliance reports, and surveys of Utah local governments (also called Census Forms or UT Forms).
RETENTION
Permanent. Retain until administrative need ends
DISPOSITION
Transfer to Archives.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Audit records, GRS-1727
AUTHORIZED: 11/15/2019
FORMAT MANAGEMENT
Paper: For records beginning in 1928 through 2008. Retain in Office for 1 year and then transfer to State Records Center. Retain in State Records Center for 4 years and then transfer to State Archives with authority to weed.
Microfiche master: For records beginning in 1928 through 2008. Retain in State Archives permanently with authority to weed.
Microfiche duplicate: For records beginning in 1928 through 2008. Retain in State Archives permanently with authority to weed.
Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.
Microfilm master: For records beginning in 2009 and continuing to the present. Retain in State Archives permanently with authority to weed.
Microfilm duplicate: For records beginning in 2009 and continuing to the present. Retain in State Archives permanently with authority to weed.
APPRAISAL
Fiscal
These reports are collected and reviewed by the Auditor's Office in accordance with UCA 17-36-37 and 51-2(1999). The reports document the financial records of the counties as collected by the Auditor's Office.
PRIMARY DESIGNATION
Public. UCA 63-02-301 (2008)