AGENCY: Utah State Tax Commission. Technology Management

SERIES: 10400
TITLE: Audit time and accounting system
DATES: 1990-
ARRANGEMENT: Chronological, thereunder numerical by account number

DESCRIPTION: These files encompass a complete system of paper input documents, computer programs and database files, and computer generated reports. The system keeps track of all assigned audits, auditors' time, completed audit information, and information about audit appeals. Paper documents used for entering data may include "buck slips", forms containing information about a completed audit, such as additional assessed tax, penalty and interest, and forms containing other audit related information such as opening conference dates, taxpayer contact names, and errors found in the audit. The system keeps track of appeal information, and the status of each audit that is appealed. Generally, this information consists of receipt dates of legal documents, and dates of hearings or court cases.

RETENTION

Retain for 3 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 11/1998

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years or until administrative need ends and then destroy.

Computer data files: Retain in Office for 3 years or until administrative need ends and then delete.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency.

PRIMARY DESIGNATION

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