AGENCY: Board of Education

SERIES: 22660
TITLE: Internal audit work papers
DATES: 1990-2024.
ARRANGEMENT: Chronological by year, thereunder numerically

DESCRIPTION: These records support the agency's function to evaluate programs and recommend financial, performance, and compliance improvements for each program administered by the agency (Utah Code 63I-5-201(4)(2014)). Records generated by the agency's Internal Audit Unit provide documented support for each issued audit report and may include personnel records, student information, minutes of legally closed meetings, interviews, legal research, copies of applicable laws, administrative rules and policies, findings and recommendations.

RETENTION

Retain for 10 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Audit work papers, GRS-1728

AUTHORIZED: 04/18/2016

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year after completion of publication or report and then transfer to State Records Center. Retain in State Records Center for 9 years and then destroy.

Computer data files: Retain in Office for 10 years after completion of publication or report and then delete.

APPRAISAL

Administrative

PRIMARY DESIGNATION

Protected. Utah Code 63G-2-305(10, 16, 25, and 32)(2015)

SECONDARY DESIGNATION

Exempt. 34 CFR Part 99.30 and 31(2015); Utah Code 63G-2-201(3)(b)(2014)

Private. Utah Code 63G-2-302(1)(g) and (2)(a)(2015)

Public

---