AGENCY: Office of the State Auditor

SERIES: 9412
TITLE: Audit work papers
DATES: 1965-
ARRANGEMENT: Chronological by year, thereunder alphabetical by name of entity audited.

DESCRIPTION: These are working papers generated when an audit is performed on a government agency. The audit workpapers provide a link between the field work and the auditor's report. They serve as a record of the results of the audit and the basis of the auditor's opinion. Final results of the audit are noted in the Audit Report (series 1664). Workpapers collected during the course of the audit include financial statements, forms, client prepared documents, and correspondence which documents the performance of audits and their conclusions.

RETENTION

Retain for 10 year(s) after completion of publication or report

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 02/2003

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years after completion of audit and then transfer to State Records Center. Retain in State Records Center for 8 years and then destroy.

Computer data files: Retain in Office for 10 years after completion of audit and then delete.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Private. UCA 63G-2-302 (2008)

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