seriesNo,seriesEntityName,seriesTitle,seriesDateRange,seriesArrangement,seriesDescription,seriesTotRetentDesc,seriesPrimaryClassCode,seriesExtentDesc 3976,Office of the State Auditor,Letterbooks,i 1890-1915.,"Chronological. Occasionally pages may be used out of order, particularly pages toward the end of a volume.","These letterbooks contain press copies of outgoing correspondence from the auditor's office. The auditor was responsible for superintending the fiscal concerns of the state\, in large part monitoring the county collection and remittance of taxes and their disbursement via warrants drawn on the state treasury. Consequently many letters were generated\, particularly to county officials and the state treasurer. Copies of reports from the auditor are also included. In addition to his fiscal position\, the auditor held other offices briefly: Recorder of Marks and Brands (1896-1917)\, Sealer of Weights and Measures (1898-1911)\, and Commissioner of Statistics (1907-1911). Limited correspondence regarding those office functions occurs.",,Public,5.20 cubic feet 21997,Office of the State Auditor,Administrative correspondence,1970-1982.,Chronological.,"Includes laws\, special projects\, investigations\, state agencies\, travel authorizations\, purchase requisitions\, admin. bulletins\, receipts\, bonds\, and contracts.",,Public,1 microfilm reel 3565,Office of the State Auditor,Financial reports,1901-1982.,Alphanumerical.,"Reports of contributions and expenditures by candidates for state office. Alphabetical by candidates last name. These reports include official forms filled out by the candidates and notarized before submittal to the Auditor's Office. Also included are forms listing contributors and amounts contributed\, and lists of election committee members. Some candidates submitted handwritten expense lists for unsuccessful campaigns.",,Public,3 microfilm reels 517,Office of the State Auditor,Public lands survey correspondence,1922-1923.,Alphanumerical.,Claims from Governor Mabey involving the revolving fund for the survey of public lands.,,Public, 1652,Office of the State Auditor,Electronic data processing (EDP) internal controls reports,1975-2015.,Chronological,The electronic data processing (EDP) Internal Controls Review is a study conducted by Arthur Anderson Consulting Co. That examines the State Information Systems Center function. The Auditors office commissioned the report to find out any recommendations for enhancing the computer system to work more efficiently. Holdings: 1975 (1 volume).,Permanent. Retain for 1 year(s),Public, 5085,Office of the State Auditor,Action to recover docket,1890 - 1891.,Alphanumerical by,,Permanent. Retain for 1 year(s),Public, 515,Office of the State Auditor,Subject files,1965-1976.,"Chronological by date, thereunder alphabetical by subject.","This series is comprised of miscellaneous auditor files\, reports and correspondence sent between the state auditor and a number of different groups including state agencies\, schools and official organizations. The records detail the relationship between the auditors office and other state agencies.",,Public,6.00 cubic feet 520,Office of the State Auditor,Tax stamps and notes,1959-1980.,Type.,"These tax stamps are a sampling and include oleo stamps ($.05\, $.10)\, cigarette stamps ($.01\, $.015\, $.02\, $.04\, 2 2/5 cent)\, and non-revenue carton stamps. Also present are redeemed coupons from tax bonds and redeemed tax anticipation notes. Tax on oleo and cigarette sales were paid by affixing tax stamps sold to the vendor by the tax commission. Tax anticipation notes and bonds reflect debts by the state. Bond coupons were redeemed by investors for payment.",,Public,0.35 cubic foot 509,Office of the State Auditor,General ledgers,1853-1941.,chronological by date,"This series is comprised of two separate general account ledgers dating back to Utah's territorial time period. Ledgers were kept by the territorial treasurer and document spending within the territory under a number of varying topics. Some of these include by county\, by school\, by individual\, and in the first ledger spending on ""Indian Wars."",General accounts ledger\, showing debit and credit entries\, and reflecting expenditures in summary.",,Public,1.20 cubic feet 1 microfilm reel 511,Office of the State Auditor,Bonds register,1921-1941.,Alphanumerical.,Record of Bonds issued within the State of Utah and tracked by the State Auditor's Office.,,Public, 895,Office of the State Auditor,Commissions audit reports,1936-1947.,Alphanumerical.,Report prepared by internal or external auditors as a result of a financial audit.,Permanent. Retain for 1 year(s),Public, 12372,Office of the State Auditor,Assessing and collecting review records,1987-1993.,Chronological,"These records are created by the Auditor's office under UCA_17-19-15_(1987) which states that the counties must ""annually separately budget for all costs incurred in the assessment\, collection\, and distribution of property taxes and related appraisal programs and submit those budgets to the state auditor for review."" The law was created to allow/direct the movement of revenue from one county to another based on budget\, costs\, and so forth. These records document the State Auditor's review of the assessing and collecting (A & C) of property tax revenue by the counties and contribute to the ""equalization and distribution"" of revenues by the State Treasurer (UCA_17-15(6)_(1993). Information includes worksheets and correspondence relating to A_&_C of property tax\, worksheets relating to the passing of the 1993 law relating to A & C\, and work papers of reviews undertaken of the various counties,for A & C activities. The legislature changed the Auditor's role in this process which effectively ended this record series in 1993.",,Public, 5120,Office of the State Auditor,Appropriation ledger,1900-1904.,,,Permanent. Retain for 1 year(s),Public, 9412,Office of the State Auditor,Audit work papers,1965-,"Chronological by year, thereunder alphabetical by name of entity audited.","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.",Retain for 10 year(s) after completion of publication or report,Private, 5084,Office of the State Auditor,Expenditures account book,1870-1885.,Alphanumerical,,Permanent. Retain for 1 year(s),Public, 5117,Office of the State Auditor,Tax sale record books,1912-1916.,Chronological.,"Ledgers for tax sales made in each county. Gives record book\, name of person assessed to\, and columns for tax amounts for school\, roads\, bounties\, etc. One section of tax amount columns was to be filled in by the state auditor. Document sales of real property to the government for delinquent taxes.",,Public,7.00 cubic feet 12504,Office of the State Auditor,Assessing and collecting records,1994-,Chronological,"These records are created by the Auditor's office under UCA 59-2-906.1-4 (1994) This series begins a new program. The old program was documented by record series #12372\, Assessing and Collecting records. This series however is not a review of the counties' activities of assessing and collecting property tax but consists of the Auditor's calculations based on information from the State Tax Commission. Information includes two worksheets\, related correspondence\, and information/data from the State Tax Commission.",Retain for 3 year(s),Public, 17928,Office of the State Auditor,Local Government Division correspondence,1980-,"Alphabetical by correspondence type, thereunder chronological by date.","These records consist of correspondence in regards to financial statements and budgets submitted to the State Auditor's office by different entities. Organizations creating correspondence include local government\, special district and school entities.",,Public, 22086,Office of the State Auditor,Municipal budget reports,1975-,"chronological by year, thereunder alphabetical by municipality","The budget reports are collected and reviewed by the Auditor's Office in accordance with UCA 10-6-118 and 10-5-109(1999). The reports are also used by the Utah State Legislature\, other governmental entities\, businesses\, and citizens for the purposes of research and gathering information. The budget reports include actual revenues and expenditures for the last completed fiscal year\, estimated revenues and expenditures for the current fiscal year\, estimates of revenues and expenditures for the budget year\, and a budget certification form.",Permanent. Retain for 5 year(s),Public, 83634,Office of the State Auditor,Responsibilities report,1943-1955.,chronological,"The Auditor Responsibilities Report is a published text of the Auditor's responsibilities and powers according to current law. It is used as a convenient reference guide of the law governing state Auditor activities for state agencies. Holdings: 2 volumes 1943\, 1955.",Permanent. Retain for 1 year(s),Public, 28506,Office of the State Auditor,Political party and committee financial audit working papers,1976-1980.,Chronological.,"These records document financial disclosures of political parties and committees that are required by Utah Code 20A-11-101.5 (2014) for public review\, as well as supporting documentation collected by the state auditor's office. Types of records include bank statements\, cancelled checks\, and itemized contribution and expenditure forms\, which contain names and addresses of individual donors and candidates and the amount contributed or spent.,These are reports prepared by auditors for entities by examining and verifying the entities' financial activities for the year.",Permanent. Retain for 2 year(s),Public, 22082,Office of the State Auditor,Special district and association of governments budget reports,1984-,"chronological by date, thereunder alphabetical by organization name","These reports are collected and reviewed by the Auditor's Office in accordance with UCA 17A-1-417(1999). The reports are also used by the Utah State Legislature\, other governmental entities\, businesses\, and citizens for research purposes and gathering information. The budget reports include actual revenues and expenditures for the last completed fiscal year\, estimated revenues and expenditures for the current fiscal year\, estimates of revenues and expenditures for the budget year\, and a budget certification form.",Permanent. Retain for 5 year(s),Public, 22083,Office of the State Auditor,Mental health authority budget reports,1989-,"Chronological by year, thereunder alphabetical","These reports are collected and reviewed by the Auditor's Office in accordance with UCA 17-36-15(1999). The reports are also used by the Utah State Legislature\, other governmental entities\, businesses\, and citizens for research purposes and to gather information. The budget reports include actual revenues and expenditures for the last completed fiscal year\, estimated revenues and expenditures for the current fiscal year\, estimates of revenues and expenditures for the budget year\, and a budget certification form.",Permanent. Retain for 4 year(s),Public, 9399,Office of the State Auditor,Conflict of interest case files,1980-,Chronological,"Letters from employees with part-time jobs\, which state that there is not a conflict of interest in the two vocations and work performance will not suffer as a result of the second job.",,Private, 11959,Office of the State Auditor,County tax assessment correspondence book,1889-1890.,non-existent in ledger,Invoice book with letters pertaining to tax assessments in the various counties glued inside. 1890 letters precede the 1889 letters. Letters come from the county clerks and discuss amounts levied in the county for territorial tax and school tax.,,Public,0.50 cubic foot 3652,Office of the State Auditor,County tax account books,1856-1889.,chronological by date,These account books contain the yearly amount of taxes collected in each county and paid to the Territorial Treasurer. Also included with each county assessment is the name of the county assessor. An alphabetical index is contained at the beginning of each volume.,,Public,0.50 cubic foot 2 microfilm reels 4997,Office of the State Auditor,School district correspondence,1935-1959.,chronological by year,This series contains correspondence primarily from the state auditor to different school districts throughout the state. Correspondence typically take the form of requests for audit reports to be submitted by the different school districts in the state. They also take the form of receipts acknowledging the submission of an audit report to the state auditor's office.,,Public,0.20 cubic foot 514,Office of the State Auditor,Administrative records,i 1852-1898.,Chronological.,"The auditor reviews the accounts of all state government agencies in Utah. Part of this responsibility includes examining the county collection and remittance of taxes and their disbursement via warrants drawn on Utah's treasury. These activities are documented with correspondence\, reports\, accounts\, warrants\, receipts\, etc. Many receipts to county collectors and assessors are included. The counties also provided regular reports on amounts assessed for general taxes and schools\, any abatements made\, county financial statements (after 1882)\, etc. Other sources of revenue are less commonly noted\, including some bond sale receipts (after 1890) and court reports of fines and charges (after 1892). Any funds withdrawn from the treasury required a warrant from the auditor. Warrant certificates\, requests to issue a warrant\, or receipts acknowledging a warrant are frequent\, sometimes accompanied by bills or proceedings. Certain agencies account for the bulk of the requests: the penitentiary\,,the territorial marshal (for extraditions and prisoner discharges)\, and the courts (mostly for judge and clerk salaries and witness and juror fees). Other common billings include those for road and bridge work\, supplies for the Deseret Agricultural and Manufacturing Society\, scholarships to the University of Deseret\, public school expenses\, appropriations to state agencies\, salaries of state officials\, and partial payment of county bounties. After 1869\, the auditor was the place of deposit for legislative papers left at the end of each session. These include agency reports: annual county agricultural reports\, county fiscal reports\, the Supreme Court's report\, Warden's report\, etc.__There are also occasional letters\, petitions\, lists of officers and laws\, etc. Railroad incorporation papers are rare. Insane asylum reports are regular after 1888.__Some correspondence regarding marks and brands is included after 1897.__Other individual items include a certificate of appointment in 1852\,,the auditor's annual report and a later published report\, probate judge bonds\, the 1880 and 1882 biennial reports of the sealer of Weights and Measures\, etc.",,Public,8.00 cubic feet 25 microfilm reels 512,Office of the State Auditor,Journals,1890-1943.,Chronological by date.,"These accounting journals record monthly receipt and disbursement of funds. Expenditures are noted for a wide range of entities: counties\, state officers\, courts\, state agencies\, universities\, charitable relief\, etc. Entries note to which account they are charged (e.g. county sundries\, territorial district school tax\, etc.) and the nature of the expenditure\, whether for salaries\, freight\, maintenance\, capture of fugitives\, animal bounties\, etc. Various appropriations and receipts are also noted: state lands\, hog cholera fund\, cigarette stamps\, motor vehicle fees\, etc.\, sometimes specifically citing the legislative act.",,Public,4.35 cubic feet 30757,Office of the State Auditor,Accounts payable and receivable records,2014-,"Alphabetical by name of business or individual, thereunder chronological by year.","These are records related to monies collected or paid in the conduct of business. Records are maintained for financial audit or financial obligations. Information may include bank records\, invoices\, revenue\, expenses\, and related accounting records. Trust records are not included.",Retain for 7 year(s),Private, 15308,Office of the State Auditor,Legislative bills and correspondence,1988.,Chronological by date,These are introduced and enrolled House and Senate bills that were collected by the Auditors office. Bills are broken up by committee submitting them and range across a number of different topics.,,Public,3.00 cubic feet 25163,Office of the State Auditor,Personnel records,1940-,Alphabetical by employee name.,"Complete work history of an individual while employed by the State. Includes application for employment or resume\, and retirement/deferred compensation plan notification\, corrective or disciplinary actions taken against an employee\, performance plans\, performance evaluations\, position description\, career mobility or job swap agreement\, and insurance benefits notification. May contain documentation on employee withholding\, completion of course certificates\, conflict of interest letters\, incentive award results\, employee awards\, letters of commendation\, leave records and leave adjustment reports.",Retain for 65 year(s) after separation,, 83633,Office of the State Auditor,Uniform accounting manual for counties,1968-1971.,Chronological.,"The Uniform Accounting Manual provides a framework for county and city fiscal recrods. It establishes a uniform accounting system for use by all local governmental units within Utah\, thus allowing for easier and faster processing of fiscal reports. Holdings: 1968\, 1971.",,Public,0.20 cubic foot 23344,Office of the State Auditor,Training materials for local governmental entities,1920-,chronological.,"These records support the agency's function to assist local governmental entities in implementing uniform accounting\, budgeting\, and reporting procedures through training and instruction (Utah Code 67-3-1(16)(a)(v) (2018)). Records include guidelines\, newsletters\, and other training materials created and provided to local governmental entities by the office of the state auditor in order to keep them abreast of updates to laws\, policies\, and standards that apply to them. Training materials summarize current legal requirements and make local governmental entities aware of trends in compliance problems and of available services and resources.",Permanent. Retain for 5 year(s),Public,1.00 cubic foot 1623,Office of the State Auditor,Annual reports,1855-,Chronological.,"These reports serve as the official report of the activities for the preceding year. The reports contain information pertaining to audits conducted\, recommendations for new or amended legislation and the fiscal report.",Permanent. Retain for 2 year(s),Public,2.00 cubic feet 6 microfilm reels 507,Office of the State Auditor,Executive retreat and correspondence records,1931-,"chronological, thereunder alphabetical by subject.","These are executive records from the State Auditor's Office including correspondence\, state agency retreat notes\, and other related records. These records cover the administrations of several different state auditors and generally reflect overall office strategies\, policies\, and work done by the state auditor.",Permanent. Retain for 7 year(s) after separation,Public,1.00 cubic foot 1 microfilm reel 1658,Office of the State Auditor,Local government auditing and accounting reports,1982-1984.,Chronological by the auditor's office date stamp.,"This series is comprised of financial reports made by several Utah towns that were sent to the state auditors office. Reports generally reflect the fiscal situation for each town\, projections for the next fiscal year\, and a statement of the reports findings usually found either somewhere near the beginning or somewhere near the end of the document.",,Public,1.00 cubic foot 9414,Office of the State Auditor,Special project work papers,1982-,"Chronological by year, thereunder numerical by project number.","These records are work papers resulting from special audits\, reviews\, or other engagements. The reviews include internal control reviews\, legal compliance and financial related audits\, and fraud investigations. Final results of the reviews are noted in the State Agency Audit Reports (series 1664). The special project review are performed in addition to financial statement and single audits. The special project work papers may also contain sensitive information such as allegations made by an individual (i.e. hotline complaints).",Retain for 10 year(s) after completion of publication or report,Private, 84216,Office of the State Auditor,"National Association of State Auditors, Comptrollers and Treasurers (NASACT) convention material",1988.,alphabetical by subject,"These records document the organization of a National Association of State Auditors\, Comptrollers\, and Treasurers (NASACT) convention held in Salt Lake City\, Utah\, in 1988.",Permanent. Retain for 11 year(s),Public, 4986,Office of the State Auditor,State agency contracts and agreements,1952-,Alphanumerical,These files contain contracts signifying audit work to be performed by a certified public accountant firm on behalf of the State Auditor's office of a state agency for which the State Auditor has legal responsibility to audit. The files also contain correspondence in relation to the contracts and the audit.,Retain for 7 year(s) after expiration of contractual agreement,Public, 13719,Office of the State Auditor,Special audit report of the Secretary of State,1931-1932.,none,"These are reports written and prepared as a result of a performance audit on state agencies by an outside agency. They contain summary documentation on agency programs\, operations and productivity.",,Public,1 microfilm reel 19994,Office of the State Auditor,Municipal financial reports,1928-,"Chronological by year, thereunder alphabetical by municipality.","This series contains financial reports and audit information collected by the Auditor's Office from municipalities throughout Utah. Financial reports are used by the Utah State Legislature\, other governmental entities\, businesses\, and citizens for research purposes and to gather information. Reports of this type usually include an independent auditor's report\, statement of net assets\, statement of activities\, a balance sheet\, statement of revenues\, expenditures\, and changes in fund balances\, notes to the financial statements\, and supplemental schedules. The files also include Government Auditing Standards-Reports on Internal Control and Compliance\, single audit reports\, state legal compliance reports\, and surveys of Utah local governments (also called Census Forms or UT Forms).,These are reports written and prepared as a result of audits of governmental entities by an outside agency examining and verifying the entities' financial activities for the year.",Permanent. Retain until administrative need ends,Public,1.00 cubic foot 2 microfilm reels 22089,Office of the State Auditor,School district financial reports,1984-,"chronological by year, thereunder alphabetical by school district","These reports are collected and reviewed by the Auditor's Office in accordance with UCA 53A-3-404 and 51-2(1999). The reports are used by the Utah State Legislature\, other governmental entities\, businesses\, and citizens for the purposes of research and gathering information. The financial reports include an independent auditor's report; statement of net assets; statement of activities; balance sheet; statement of revenues\, expenditures\, and changes in fund balance; notes to the financial statements; and supplemental schedules. The files also include Government Auditing Standards-Reports on Internal Control and Compliance\, single audit reports\, state legal compliance reports\, and surveys of Utah local governments (also called Census Forms or UT Forms).",Permanent. Retain for 4 year(s),Public, 19996,Office of the State Auditor,Higher education institutions audit and budget reports,1933-1987.,"chronological by date, thereunder alphabetical by institution name","This series contains audit reports for Utah universities. The reports were written and prepared as a result of a performance audit on higher education agencies throughout the state. They contain summary documentation on agency programs\, operations and productivity.,These are reports written and prepared as a result of a performance audit on state agencies by an outside agency. They contain summary documentation on agency programs\, operations and productivity.",,Public,14.00 cubic feet 1 microfilm reel 1664,Office of the State Auditor,Governmental entity audit reports,1922-,"Chronological by year, thereunder alphabetical by agency name.","These are reports written and prepared by or on behalf of the Office of the State Auditor (OSA) as a result of financial audits\, performance audits\, information systems audits\, single audits\, attestation engagements\, analysis reviews\, and other special reviews of state agencies\, institutions of higher education\, independent state entities\, select local governments\, and certain programs or functions of Utah state government. Records also include reports prepared by accounting firms in cases where audits are contracted out by the OSA or for entities whose financial information is rolled up into the State's general financial statements.",Permanent. Retain for 10 year(s),Public,21.00 cubic feet 13 microfilm reels 20223,Office of the State Auditor,Special district and association of governments financial reports,1960-,"Chronological by year, thereunder alphabetical.","These reports are collected and reviewed by the Auditor's Office in accordance with state law. The reports are used by the legislature\, other governmental entities\, businesses\, and citizens for research purposes and information gathering. Information in the Financial Reports include an independent auditor's report\, statement of net assets\, statement of activities\, balance sheet\, statement of revenues\, expenditures\, and changes in fund balance\, notes for the financial statements\, and supplemental schedules. The files also contain Government Auditing Standards Reports on Internal Control and Compliance\, Single Audit Reports\, State Legal Compliance Reports\, and Surveys of Utah Local Governments (also called Census Forms or UT Forms).,These are reports written and prepared as a result of audits of governmental entities by an outside agency examining and verifying the entities' financial activities for the year.",Permanent. Retain for 5 year(s),Public,1 microfilm reel 3747,Office of the State Auditor,County financial reports,1910-,"Chronological by year, thereunder alphabetical by county name.","These reports are collected and reviewed by the Auditor's Office in accordance with UCA 17-36-37 and 51-2(1999). The reports are used by the Utah State Legislature\, other governmental entities\, businesses\, and citizens for the purposes of research and gathering information. The financial reports include an independent auditor's report; statement of net assets; statement of activities; balance sheet; statement of revenues\, expenditures\, and changes in fund balance; notes to the financial statements; and supplemental schedules. The files also include Government Auditing Standards-Reports on Internal Control and Compliance\, single audit reports\, state legal compliance reports\, and surveys of Utah local governments (also called Census Forms or UT Forms).",Permanent. Retain until administrative need ends,Public,3 microfilm reels 20242,Office of the State Auditor,Non-profit/mental health authority financial reports,1970-,"chronological by year, thereunder alphabetical by organization name","These reports are collected and reviewed by the Auditor's Office in accordance with UCA 51-2(1999). The reports are used by the Utah State Legislature\, other governmental entities\, businesses\, and citizens for research purposes and information gathering. The financial reports include an independent auditor's report; a statement of net assets; a statement of activities; a balance sheet or statement of financial position; a statement of revenues\, expenditures\, and changes in fund balance; notes to the financial statements; and supplemental schedules. The files also contain Governmental Auditing Standards-Reports on Internal Control and Compliance\, single audit reports\, and state legal compliance reports.",Permanent. Retain for 5 year(s),Public, 22087,Office of the State Auditor,County budget reports,1975-,"Chronological by year, thereunder alphabetical by county name.","These budget reports are collected and reviewed by the Auditor's Office in accordance with UCA 17-36-15(1999). The reports are also used by the Utah State Legislature\, other governmental entities\, businesses\, and citizens for the purposes of research and gathering information. The budget reports include actual revenues and expenditures for the last completed fiscal year\, estimated revenues and expenditures for the current fiscal year\, estimates of revenues and expenditures for the budget year\, and a budget certification form.",Permanent. Retain for 5 year(s),Public, 19997,Office of the State Auditor,School district audit and budget reports,1928-1983.,"Chronological by date, thereunder alphabetical by school district.","These are reports written and prepared as a result of a performance audit on school districts. They contain summary documentation on agency programs\, operations and productivity\, and usually an opinion of the findings by the state auditor.",,Public,11.00 cubic feet 2 microfilm reels 21945,Office of the State Auditor,Audit manuals,"1968, 1973, 1983.",Chronological.,"Holdings include manuals for 1968\, 1973\, and 1983. The 1973 audit manual was created to make the post-audit program of the State Auditor a constructive force in the establishment of sound fiscal accounting in Utah State Government. The 49-page manual resembles a procedures manual for conducting audits and preparing written reports. Sections include: office routine and policy\, audit procedures\, report\, conferences and reply\, and an appendix. An organization chart and job descriptions are included. The 1968 manual has separate sections for first and second-class cities\, third-class cities\, and counties. In addition to a general section\, the 1983 manual has separate city\, town\, and county sections.",,Public,1 microfilm reel 22088,Office of the State Auditor,School district budget reports,1984-,"chronological by year, thereunder alphabetical by school district","These budget reports are collected by the Auditor's Office in accordance with UCA 53A-19-102(1999). The reports are used by the Utah State Legislature\, other governmental entities\, businesses\, and citizens for the purposes of research and gathering information. The budget reports include actual revenues and expenditures for the last completed fiscal year\, estimated revenues and expenditures for the current fiscal year\, estimates of revenues and expenditures for the budget year\, and a budget certification form.",Permanent. Retain for 5 year(s),Public, 1670,Office of the State Auditor,State association of auditors proceedings records,1929-,Alphanumerical,"Records created by a committee or conference\, including advisory committees\, relating to executive establishment\, organization\, membership\, and policy. Includes agenda\, meeting minutes\, final reports\, and related records documenting the accomplishments of official boards and committees. May include audio and video recordings if minutes are not taken.",Retain permanently,Public,