AGENCY: Office of the State Auditor

SERIES: 1664
TITLE: Governmental entity audit reports
DATES: 1922-
ARRANGEMENT: Chronological by year, thereunder alphabetical by agency name.

DESCRIPTION: These are reports written and prepared by or on behalf of the Office of the State Auditor (OSA) as a result of financial audits, performance audits, information systems audits, single audits, attestation engagements, analysis reviews, and other special reviews of state agencies, institutions of higher education, independent state entities, select local governments, and certain programs or functions of Utah state government. Records also include reports prepared by accounting firms in cases where audits are contracted out by the OSA or for entities whose financial information is rolled up into the State's general financial statements.

RETENTION

Permanent. Retain for 10 year(s)

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 prior to and including 2008. Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 8 years and then transfer to State Archives with authority to weed.

Microfiche master: Retain in State Archives permanently with authority to weed.

Microfiche duplicate: Retain in State Archives permanently with authority to weed.

Computer data files: Retain in Office for 10 years and then transfer to State Archives with authority to weed.

APPRAISAL

Administrative Fiscal Historical

These records are permanent and should not be destroyed.

PRIMARY DESIGNATION

Public

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