AGENCY: Department of Workforce Services. Office of Rehabilitation. Division of Services for the Blind and Visually Impaired

SERIES: 82591
TITLE: Petersen fund and visually impaired trust fund files
DATES: 1970-2020.
ARRANGEMENT: Alphabetical by subject.

DESCRIPTION: These records provide the documentation for the administration of the Petersen fund, and the Visually Impaired Trust Fund, established to provide support to the blind and visually impaired. The files contain reports and correspondence relative to the administration of the funds.

RETENTION

Retain for 6 year(s) after final action

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 05/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years after funds are expended and then transfer to State Records Center. Retain in State Records Center for 3 years and then destroy.

Computer data files: Retain in Office for 6 years after final action or until administrative value met, whichever is greater and then delete.

APPRAISAL

Administrative Fiscal Historical

26 CFR 1.6033-2 indicates that trusts may be treated as a private foundation and that appropriate documentation be maintained. 26 CFR 1.6033-3 indicates a six year retention for records relating to taxable funds. This retention will also allow for audits. However, because of the research value of many of the records, the correspondence and reports will be maintained permanently.

PRIMARY DESIGNATION

Public

SECONDARY DESIGNATION

Private. Utah Code 63G-2-302(2)(d) (2020)