AGENCY: Ogden School District (Utah). Business Office

SERIES: 3992
TITLE: General journal report
DATES: 1985-
ARRANGEMENT: Chronological, thereunder numerical by journal entry number

DESCRIPTION: This monthly computer report is a register of journal entries containing accounts to be charged and credited. It is used to make adjustments and corrections to existing accounting records. The report includes journal entry number, date, type of entry, account number and title, debit amount or credit amount, encumbrance amount, and totals. Each monthly report is an accumulation of data from previous monthly reports. The final report of the fiscal year is the annual accumulation. Since 1986, the report has been received only on computer output microfilm.

RETENTION

Retain for 4 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then destroy.

Computer output microfiche master: Retain in State Records Center for 4 years and then destroy.

Computer output microfiche duplicate: Retain in Office for 1 year or until verified and then destroy provided final report in fiscal year is kept for 4 years.

APPRAISAL

Administrative Fiscal

This disposition is based on the administrative and fiscal needs expressed by the agency. The report is audited and must be maintained for the audit period. The monthly reports are maintained only until reconciled with the annual accumulation report and then are destroyed.

PRIMARY DESIGNATION

Public

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