AGENCY: Weber County (Utah). County Auditor

SERIES: 22338
TITLE: Audit reports
DATES: 1960-1989.
ARRANGEMENT: Chronological.

DESCRIPTION: These are reports prepared by external auditors examining and verifying the county's financial activities for the year. "The audit required for any fiscal year shall be completed within six calendar months after the close of the fiscal year" (UCA 51-2-2_ (1995)). The audit is required to include "the financial statements; the auditor's opinion on the financial statements; a statement by the auditor expressing positive assurance of compliance with state fiscal laws identified by the state auditor; a copy of the auditor's letter to management that identified any material weaknesses in internal controls discovered by the auditor and other financial issues related to the expenditure of funds received from federal, state, or local governments to be considered by management; and management's response to the specific recommendations" (UCA 51-2-3(1)_(1995)).

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is proposed and has not yet been approved.

FORMAT MANAGEMENT

Paper: Retain in Office until administrative need ends and then transfer to State Archives with authority to weed.

APPRAISAL

Administrative Fiscal Historical

Disposition based on the value of these records in documenting agency/program achievements, fiscal policies, procedures, and function. Audit reports may be used during the next audit cycle to monitor compliance with internal control program recommendations. They document agency functions and have research value.

PRIMARY DESIGNATION

Public

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