Utah Department of Administrative Services

Division of Archives & Records Service

County Schedule 3 Budget Records

 

 

Annual Budget (Item 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" (UCA 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" (UCA 17-36-15 (1995)).

Retention

Permanent. May be transferred to the State Archives.

Suggested Primary Designation

Public.

(Approved 06/91)

 

Budget Apportionment Records (Item 3-2)

These are apportionment and reapportionment schedules which propose quarterly obligations under each authorized appropriation.

Retention

Retain for 5 years after close of the fiscal year and then destroy.

Suggested Primary Designation

Public.

(Approved 06/91)

 

Budget Background Records (Item 3-3)

These records are used to assist in the preparation of department budget requests presented to the county commission.

Retention

Retain for 2 years and then destroy.

Suggested Primary Designation

Public.

Suggested Secondary Designation

Private:UCA 63G-2-302(1)(f) (2008)

(Approved 06/91)

 

Budget Estimates and Justification Files (Item 3-4)

These are copies of budget estimates and justifications prepared or consolidated in formally organized budget proposals. Included are appropriation sheets, narrative statements, and related schedules and data.

Retention

Retain for 5 years and then destroy.

Suggested Primary Designation

Public.

Suggested Secondary Designation

Private:UCA 63G-2-302(1)(f) (2008)

(Approved 06/91)

 

Budget Information Files (Item 3-5)

These files document the adoption of the county's annual budget. Includes recommended budget, tape recordings of public hearings associated with finalizing budget, and all related correspondence. Files may also contain budget amendments and any other actions affecting budget.

Retention

Retain for 1 year after budget has been adopted and then destroy.

Suggested Primary Designation

Public.

(Approved 06/91)

 

Budget Working Files (Item 3-6)

These files contain working papers used to assist in the preparation of county budgets and to justify budget requests presented to the county commission. Includes departmental budget requests, work-up sheets, cost estimates, and rough data accumulated in the preparation of annual budget estimates, related correspondence, and documentation for approval of final budget.

Retention

Retain for 1 year after the close of the calendar year covered by the budget.

Suggested Primary Designation

Public.

Suggested Secondary Designation

Private:UCA 63G-2-302(1)(f) (2008)

(Approved 06/91)

 

Periodic Budget Reports (Item 3-8)

These are routine budget reports prepared monthly or quarterly. They document the status of county appropriation accounts and apportionment and are only used for reference purposes.

Retention

Retain for 1 year or until administrative need ends and then destroy.

Suggested Primary Designation

Public.

(Approved 09/95)

 

Regular Budget Reports (Item 3-9)

These regular reports are prepared monthly and quarterly. They document the status of county accounts and apportionment comparing budgets and actual expenditures. They are used for audit purposes.

Retention

Retain for 3 years and then destroy.

Suggested Primary Designation

Public.

(Approved 09/95)

 

Tentative Budget Files (Item 3-7)

These files contain tentative budget requests. "On or before the first day of the next to last month of every fiscal year, the budget officer shall prepare for the next budget year and file with the governing body a tentative budget for each fund for which a budget is required" (UCA 17-36-10 (1995)).

Retention

Retain for 5 years and then destroy.

Suggested Primary Designation

Public.

(Approved 06/91)