AGENCY: Department of Government Operations. Division of Finance. Financial Reporting Office

SERIES: 30647
TITLE: Financial standards implementation records
DATES: 2004-
ARRANGEMENT: Numerical by GASB standard number.

DESCRIPTION: These records document the implementation of new and updated Governmental Accounting Standards Board (GASB) standards. They include State Finance's decision process on how to update, change, or modify accounting activity to reflect updated GASB standards. This may include documentation such as crosswalks of data flows from old processes to new processes.

RETENTION

Retain for 75 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the Records Management Committee.

APPROVED: 10/2023

FORMAT MANAGEMENT

Computer data files: Retain in Office for 75 years and then delete.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Public. Utah Code 63G-201(2) (2023)

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