Utah Department of Administrative Services

Division of Archives & Records Service

Series 1323

Department of Public Instruction School district audit reports

Dates: 1920-1969.

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These records are housed in the Utah State Archives' permanent storage room.

Scope and Content

These are reports prepared by external auditors examining and verifying the school district's financial activities for the year. "The audit required for any fiscal year shall be completed within six calendar months after the close of the fiscal year" (UCA 51-2-2 (1995)). The audit is required to include "the financial statements; the auditor's opinion on the financial statements; a statement by the auditor expressing positive assurance of compliance with state fiscal laws identified by the state auditor; a copy of the auditor's letter to management that identified any material weaknesses in internal controls discovered by the auditor and other financial issues related to the expenditure of funds received from federal, state, or local governments to be considered by management; and management's response to the specific recommendations" (UCA 51-2-3(1) (1995)).

Arrangement

Alphanumerical

Additional Forms

This series is available on microfilm.

Access Restrictions

Microfiche holdings require staff assistance due to fewer reference copies. Handle masters under supervision.

Preferred Citation

Cite the Utah State Archives and Records Service, the creating agency name, the series title, and the series number.

Processing Note

Microfiche processed by Rebekkah Shaw under the National Historical Publications and Records Commission grant to the Utah State Archives and Records Services for the Utah Microfiche Backlog Project (Grant No.: NAR10-RB-50086-10). July 2010 - December 2011

Container List

FICHE-SET DATE DESCRIPTION
1 1967-1968 Carbon County School District to Davis County School District