AGENCY: Office of the State Auditor

SERIES: 21945
TITLE: Audit manuals
DATES: 1968, 1973, 1983.
ARRANGEMENT: Chronological.

DESCRIPTION: Holdings include manuals for 1968, 1973, and 1983. The 1973 audit manual was created to make the post-audit program of the State Auditor a constructive force in the establishment of sound fiscal accounting in Utah State Government. The 49-page manual resembles a procedures manual for conducting audits and preparing written reports. Sections include: office routine and policy, audit procedures, report, conferences and reply, and an appendix. An organization chart and job descriptions are included. The 1968 manual has separate sections for first and second-class cities, third-class cities, and counties. In addition to a general section, the 1983 manual has separate city, town, and county sections.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Program and policy development records, GRS-1717

AUTHORIZED: 03/25/2003

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently and then microfilm.

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

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

APPRAISAL

Administrative Historical

The manuals document the policies governing audit procedures and have research value.

PRIMARY DESIGNATION

Public

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