Home > Records Management > County Schedules to be Removed in Update 1/2

County Schedules to be Removed in Update 1/2

January 17, 2017

Listed here are five county financial retention schedules to be overwritten by the new financial schedules approved December 8th by the State Records Committee. If a retention schedule is overwritten by an updated schedule, it will be hyperlinked to the new schedule on our website.

The State Auditor’s Office also reviewed the schedule before it was seen by the State Records Committee. We hope this schedule will make the retention of many financial records simpler to manage.

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

LOCAL GOVERNMENT ACCOUNTS PAYABLE RECORDS (Local Schedule 5-35)
These are records related to monies paid to suppliers, vendors, and other creditors. Records may include invoices, expenses, investment, and bank information. Trust records are not included.
Retention: 4 years and then destroy.
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BANK DEPOSIT (PASS) BOOKS (CO 5-5)
These books record county savings accounts. They include amounts, description of transaction, date, current balance, name of bank, and account numbers.
Retention: Retain for 4 years and then destroy. (Approved 06/1991)

BANK STATEMENTS (CO 5-6) 
These are monthly statements showing the amount of money on deposit to the credit of the county showing date, name of bank, total deposit, withdrawals, and cash balance with interest on daily bank balances.
Retention: Retain for 4 years and then destroy. (Approved 06/1991)

DAILY CASH REPORTS (CO 5-10)
These reports provide a daily record of cash balances, receipts, and disbursements.
Retention: Retain for 3 years and then destroy. (Approved 06/1991)

DEPOSIT SLIPS (CO 5-11)
These are bank cashiers’ slips showing the amount and date of deposit of monies into county accounts.
Retention: Retain for 3 years and then destroy.  (Approved 06/1991)

GENERAL LEDGERS (CO 5-12)
These are summaries showing the “amount of receipts from and disbursements of each department” (Utah Code 17-19-6 (1995)). May also include documentation from subsidiary ledgers to general ledger and accounting adjustments in the form of general entries.
Retention: Retain for 10 years and then destroy (Utah Code 17-19-28 (2003)). (Approved 06/1991)

 

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