AGENCY: Millard County (Utah). County Auditor

SERIES: 83357
TITLE: Audit reports
DATES: i 1917-1939.
ARRANGEMENT: Chronological.

DESCRIPTION: These are the annual audit reports by external auditors showing the financial condition of Millard County. All of the reports provide a financial accounting of revenues received, disbursed, and taxes collected, but the earlier reports also contain narrative descriptions of any accounting problems or other financial concerns. This collection is not complete and there are many gaps. Missing are reports for 1918-20, 1926/27, 1929-33, and 1936.

Included in the files are two loose monthly agricultural reports and vouchers for the Extension Service and Farm Bureau to Millard County for the months of April and June 1921.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently with authority to weed.

APPRAISAL

Administrative Fiscal Historical

These reports are historically valuable to document the financial affairs of Millard County. The early reports are most interesting. In 1917, the county was sternly criticized for "careless" accounting procedures and unsound financial practices, such as wasting funds on a system of assessing that went unused because, evidently, no one knew how to use it.¶Audit reports may be used during the next audit cycle to monitor compliance with internal control program recommendations. They document agency functions and have research value.

PRIMARY DESIGNATION

Public

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