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Schedules to be Removed in Update

January 5, 2017

Many schedules will be overwritten by the financial schedules approved by the State Records Committee December 8th. You can hear the discussion on the Public Notice Website. To avoid overwhelming everyone, only a few will be posted at a time from the four schedule types (school district, county, state and municipal).

State schedule 2-2, Municipal schedule 3-1 and County schedules 13-8, 5-3 and 3-1 are being overwritten by the new State schedule 7-68 titled “Audited Financial Statements”. If you go to the old schedule on our website, it will be hyperlinked to the new schedule. They are all still permanent. A recommended office retention of 4 years has been added.

Please update your records so the updated retention will be followed from this point going forward.Below is the updated schedule, then the old schedules. If you have any questions, please call us at 801-531-3863.

AUDITED FINANCIAL STATEMENTS (SG 7-68)
The budget is a plan for financial operations for a fiscal year. It documents the actual spending of a governmental entity and may be certified by a budget officer and filed with the state auditor.
Retention: 4 years and then transfer to the State Archives. (Approved 12/2016)
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ANNUAL BUDGET (CO 3-1)
The budget is a “plan for financial operations for a fiscal year, embodying estimates for proposed expenditures for given purposes and the means of financing the expenditures” (Utah Code 17-36-3(14) (1995)). “On or before the 15th day of the last month of each fiscal year, the governing body by resolution shall adopt the budget which, subject to further amendment, shall thereafter be in effect for the next fiscal year. A copy of the final budget, and of any subsequent amendment thereof, shall be certified by the budget officer and filed with the state auditor not later than thirty days after its adoption” (Utah Code 17-36-15 (1995)).
RETENTION: Permanent. May be transferred to the State Archives. (Approved 06/1991)

ANNUAL FINANCIAL REPORTS (CO 5-3)
These are statistical reports on the financial affairs of the entire county or a specific department. These reports usually include a statement on the value of all county owned property, and an accounting of all income and expenditures in relationship to the final budget.
RETENTION: Permanent. May be transferred to the State Archives. (Approved 06/1991)

AUDITOR’S ANNUAL REPORTS (CO 13-8)
These are the official public financial reports of budget accounts and expenditures of all county agencies. The auditor is required within 180 days after the close of each fiscal year to “prepare and make available” to county commissioners an annual financial report (Utah Code 17-36-37 (1995)). Copies of this report are filed with the state auditor.
RETENTION: Permanent. May be transferred to the State Archives. (Approved 03/1991)

ANNUAL BUDGET (MUN 3-1)
The budget is a “plan of financial operations for a fiscal year which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them” (Utah Code 10-6-106(10) (1997)). “Before June 22 of each fiscal year, or August 17 in the case of a property tax increase under Sections 59-2-919 through 59-2-923, the governing body shall by resolution or ordinance adopt a budget for the ensuing fiscal year for each fund for which a budget is required under this chapter. A copy of the final budget for each fund shall be certified by the budget officer and filed with the state auditor within thirty days after adoption” (Utah Code 10-6-118 (1997)).
RETENTION: Permanent. (Approved 11/1996)

ANNUAL BUDGET REPORTS (SG 2-2)
Agency reports at the end of the fiscal year on the status of appropriation accounts and apportionment.
RETENTION: Permanent. Retain by agency for 7 years and then transfer to State Archives with authority to weed. (Approved 07/1990)

 

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