AGENCY: Beaver (Utah)
SERIES: 85041
TITLE: Audit reports
DATES: i 1986-
ARRANGEMENT: Chronological
DESCRIPTION: Financial records for each city office are audited each year as required by law. The audit examines all revenues received by the city and compares them to the city's expenditures to evaluate the operation of the agency's accounting procedures and budgeting process. The audit is usually prepared by a certified public accounting firm.
RETENTION
Retain permanently
DISPOSITION
May 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
Microfilm master: Retain in State Archives permanently.
Paper: Retain in Office for 3 years after being microfilmed and then destroy provided microfilm has passed inspection.
Microfilm duplicate: Retain in Office permanently.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
APPRAISAL
Administrative Fiscal Historical
Audit reports may be used during the next audit cycle to monitor compliance with internal control program recommendations. They document agency functions and have research value.
PRIMARY DESIGNATION
Public. UCA 51-2-3(3) (2008)