AGENCY: Beaver (Utah)

SERIES: 85041
TITLE: Audit reports
DATES: i 1986-
ARRANGEMENT: Chronological

DESCRIPTION: Financial records for each city office are audited each year as required by law. The audit examines all revenues received by the city and compares them to the city's expenditures to evaluate the operation of the agency's accounting procedures and budgeting process. The audit is usually prepared by a certified public accounting firm.

RETENTION

Retain permanently

DISPOSITION

May Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is authorized by Archives general schedule Audit records, GRS-1727

AUTHORIZED: 11/15/2019

FORMAT MANAGEMENT

Microfilm master: Retain in State Archives permanently.

Paper: Retain in Office for 3 years after being microfilmed and then destroy provided microfilm has passed inspection.

Microfilm duplicate: Retain in Office permanently.

Microfilm duplicate: Retain in State Archives permanently with authority to weed.

APPRAISAL

Administrative Fiscal Historical

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. UCA 51-2-3(3) (2008)

---