Utah Department of Administrative Services

Division of Archives & Records Service

Municipal Schedule 3 Budget Records

 

 

ANNUAL BUDGET (Item 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" (UCA 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" (UCA 10-6-118 (1997)).

Retention

Permanent.

Suggested Primary Designation

Public.

(Approved 11/96)

 

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 03/89)

 

BUDGET BACKGROUND RECORDS (Item 3-3)

These records are used to assist in the preparation of department budget requests presented to the city council.

Retention

Retain for 2 years and then destroy.

Suggested Primary Designation

Public.

Suggested Secondary Designation

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

(Approved 03/89)

 

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 03/89)

 

BUDGET INFORMATION FILES (Item 3-5)

These files document the adoption of the city'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 2 years after budget has been adopted and then destroy.

Suggested Primary Designation

Public.

(Approved 11/96)

 

BUDGET MESSAGE (Item 3-6)

This message accompanies the tentative budget and is submitted by the budget officer to the governing body and explains the budget, contains an outline of the proposed financial policies of the municipality for the budget year, and describes the important features of the budgetary plan (UCA 10-6-111 (1997)).

Retention

Retain for 2 years after the close of the calendar year covered by the budget.

Suggested Primary Designation

Public.

(Approved 11/96)

 

BUDGET WORKING FILES (Item 3-9)

These files contain working papers used to assist in the preparation of municipal budgets and to justify budget requests presented to the city council. 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 2 years 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 11/96)

 

PERIODIC BUDGET REPORTS (Item 3-7)

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

Retention

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

Suggested Primary Designation

Public.

(Approved 06/97)

 

REGULAR BUDGET REPORTS (Item 3-10)

These regular reports are prepared monthly and quarterly. They document the status of city 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 06/97)

 

TENTATIVE BUDGET FILES (Item 3-8)

These files contain tentative budget requests. "On or before the first regularly scheduled meeting of the governing body in May of each year, the budget officer shall prepare for the ensuing year, on forms provided by the state auditor, and file with the governing body, a tentative budget for each fund for which a budget is required" (UCA 10-6-111(1) (1997)).

Retention

Retain for 5 years and then destroy.

Suggested Primary Designation

Public.

(Approved 03/89)