AGENCY: Office of the State Auditor

SERIES: 20223
TITLE: Special district and association of governments financial reports
DATES: 1960-
ARRANGEMENT: Chronological by year, thereunder alphabetical.

DESCRIPTION: These reports are collected and reviewed by the Auditor's Office in accordance with state law. The reports are used by the legislature, other governmental entities, businesses, and citizens for research purposes and information gathering. Information in the Financial Reports include an independent auditor's report, statement of net assets, statement of activities, balance sheet, statement of revenues, expenditures, and changes in fund balance, notes for the financial statements, and supplemental schedules. The files also contain Government Auditing Standards Reports on Internal Control and Compliance, Single Audit Reports, State Legal Compliance Reports, and Surveys of Utah Local Governments (also called Census Forms or UT Forms). These are reports written and prepared as a result of audits of governmental entities by an outside agency examining and verifying the entities' financial activities for the year.

RETENTION

Permanent. Retain for 5 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 beginning in 1960 and continuing to the present. Retain in Office for 1 year after scanned and quality checked and then transfer to State Records Center. Retain in State Records Center for 4 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until microfilmed and then delete provided microfilm has passed inspection.

Microfilm master: For records beginning in 1960 and continuing to the present. Retain in State Archives permanently with authority to weed.

Microfilm duplicate: For records beginning in 1960 and continuing to the present. Retain in State Archives permanently 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.

APPRAISAL

Fiscal

These reports are collected and reviewed by the Auditor's Office in accordance with state law and document the financial activities of special districts.

PRIMARY DESIGNATION

Public