AGENCY: Office of the State Auditor
SERIES: 514
TITLE: Administrative records
DATES: i 1852-1898.
ARRANGEMENT: Chronological.
DESCRIPTION: The auditor reviews the accounts of all state government agencies in Utah. Part of this responsibility includes examining the county collection and remittance of taxes and their disbursement via warrants drawn on Utah's treasury. These activities are documented with correspondence, reports, accounts, warrants, receipts, etc.
Many receipts to county collectors and assessors are included. The counties also provided regular reports on amounts assessed for general taxes and schools, any abatements made, county financial statements (after 1882), etc. Other sources of revenue are less commonly noted, including some bond sale receipts (after 1890) and court reports of fines and charges (after 1892).
Any funds withdrawn from the treasury required a warrant from the auditor. Warrant certificates, requests to issue a warrant, or receipts acknowledging a warrant are frequent, sometimes accompanied by bills or proceedings. Certain agencies account for the bulk of the requests: the penitentiary, the territorial marshal (for extraditions and prisoner discharges), and the courts (mostly for judge and clerk salaries and witness and juror fees). Other common billings include those for road and bridge work, supplies for the Deseret Agricultural and Manufacturing Society, scholarships to the University of Deseret, public school expenses, appropriations to state agencies, salaries of state officials, and partial payment of county bounties.
After 1869, the auditor was the place of deposit for legislative papers left at the end of each session. These include agency reports: annual county agricultural reports, county fiscal reports, the Supreme Court's report, Warden's report, etc.__There are also occasional letters, petitions, lists of officers and laws, etc.
Railroad incorporation papers are rare. Insane asylum reports are regular after 1888.__Some correspondence regarding marks and brands is included after 1897.__Other individual items include a certificate of appointment in 1852, the auditor's annual report and a later published report, probate judge bonds, the 1880 and 1882 biennial reports of the sealer of Weights and Measures, etc.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
FORMAT MANAGEMENT
Paper: Retain in State Records Center until microfilmed and then transfer to State Archives with authority to weed.
Microfilm master: Retain in State Archives permanently with authority to weed.
Microfilm duplicate: Retain in State Archives permanently with authority to weed.
APPRAISAL
Historical
Produced by an important Utah agency; documents the function of that agency; provides extensive, intensive, and diverse information on the fiscal activities of the territory not readily available elsewhere; and is in a usable format.
PRIMARY DESIGNATION
Public