AGENCY: Salt Lake City (Utah). Department of Public Utilities. Finance Division

SERIES: 8802
TITLE: Auditor's lead schedule and report work sheets
DATES: 1978-2015.
ARRANGEMENT: Chronological

DESCRIPTION: These worksheets contain information on all adjustments made by independent auditors to both water and sewer funds and balances that relate to the annual financial statement reports. They are used as backup information for financial reports. These worksheets include balance sheets and income accounts for both water and sewer utility funds listing all adjustments; working papers and worksheets listing calculations of interest expense, capitalized interest, and amortization of bonding expenses.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

These files are used by external auditors and need to be kept for the basic audit period of three years.