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

SERIES: 8396
TITLE: Chart of accounts
DATES: 1978-
ARRANGEMENT: None

DESCRIPTION: This is an index which lists the numeric codes used in the state's central accounting system. It is also used to identify all low organization fund numbers, balance sheet account numbers, and revenue and expenditure account numbers. It is a reference code for data entry operators. These codes may change annually and these indices are necessary for translating codes. These codes also include descriptions of all the accounts that are established in all state funds. This record includes numeric codes, descriptions, and names for all state organizations; general ledger accounts, revenue accounts, expenditure accounts and funds in the state's central accounting system.

RETENTION

Retain for 10 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 08/1986

FORMAT MANAGEMENT

Paper: Retain in Office for 10 years and then destroy.

Computer data files: Retain in Office for 10 years and then delete.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Protected. Utah Code 63G-2-305 (12) 2023