AGENCY: Salt Lake City School District (Utah). Office of Accounting

SERIES: 25125
TITLE: Program financial audits
DATES: 1925-1949.
ARRANGEMENT: Alphabetical by program, thereunder chronological

DESCRIPTION: These are reports prepared by external auditors examining and verifying the financial activities for specific school district programs. These are audits for the following district schools and programs: Associated student supply stores (1948, 1949), Salt Lake City Senior and Junior High Schools (1932), Public school retirement association (1925, 1928, 1929, 1933, 1946, 1948), and Student association East High School (1930-31). 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

Permanent. Retain for 5 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

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

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to State Archives with authority to weed.

APPRAISAL

PRIMARY DESIGNATION

Public

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