AGENCY: Enoch (Utah)

SERIES: 23606
TITLE: Annual audits
DATES: 1980-
ARRANGEMENT: Chronological

DESCRIPTION: These are reports prepared by external auditors examining and verifying the municipality'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 (1997)). 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)(a) (1997)).

RETENTION

Permanent. Retain until administrative need ends

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: Retain in Office permanently.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Agency Record Center permanently.

APPRAISAL

Administrative Fiscal Historical Legal

PRIMARY DESIGNATION

Public


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