AGENCY: Wayne County (Utah). County Auditor

SERIES: 85243
TITLE: Audit reports
DATES: i 1919-1939.
ARRANGEMENT: Chronological

DESCRIPTION: Financial records for each office are audited each year as required by law. The audit examines all revenues received, and compares them to the expenditures, as an evaluation of 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

These records are in Archives' permanent custody.

FORMAT MANAGEMENT

Microfilm master: Retain in State Archives permanently.

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

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