Home > General Schedule, Records Management > Municipal Schedules to be Removed in Update 2/4

Municipal Schedules to be Removed in Update 2/4

January 24, 2017

Listed here are municipal 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 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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ACCOUNTS PAYABLE (MUN 5-1)
These records are used to pay municipal bills. They include copies of checks, invoices, purchase orders, and receiving reports. May also include correspondence with vendors and computer printouts.
RETENTION: Retain for 4 years and then destroy (Utah Code 70A-2-725 (1997)). (Approved 11/1996)

ACCOUNTS RECEIVABLE (MUN 5-2)
These records consist of copies of accounts receivable prepared by municipalities to collect amounts owed by vendors, organizations, and citizens having accounts with municipal agencies.
RETENTION: Retain for 4 years and then destroy (Utah Code 70A-2-725 (1997)). (Approved 03/1989)

ACCOUNTS RECEIVABLE INVOICES (MUN 5-3)
These are invoices billing non-municipal agencies or institutions for supplies, services, or repairs provided by an agency.
RETENTION: Retain for 4 years and then destroy. (Approved 06/1997)

CHECK REGISTERS (MUN 5-9)
These are multi-columnar records with chronologically arranged entries of checks. They usually include check numbers and amounts of debits or deposits per account.
RETENTION: Retain for 7 years and then destroy. (Approved 03/1989)

CHECKBOOK STUBS (MUN 5-32)
These are stubs from which checks or warrants have been removed upon issuance. They are used as a record of verification of disbursements of municipal funds. Includes check number, name of payee, amount, purpose, date drawn, and signature.
RETENTION: Retain for 4 years and then destroy. (Approved 12/1997)

DAILY CASH REPORTS (MUN 5-10)
These reports provide a daily record of cash balances, receipts, and disbursements.
RETENTION: Retain for 3 years and then destroy. (Approved 03/1989)

GENERAL LEDGERS (MUN 5-12)
These are summaries showing the amount of receipts and disbursements of each department of the municipality. They 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. (Approved 03/1989)

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