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Division of Archives and Records Service

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New General Schedules for Your Input

Rebekkah Shaw

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February 12, 2016

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As part of the General Schedule Update Project, the Utah State Archives is proposing a new schedule for your consideration. We would like to submit this schedule to the State Records Committee’s March 17th meeting. Remember, there is no designation or classification of general schedules because that needs to be determined by the record series.

Schedule & Description	Retention	Existing Schedules	Comments/Citations
-Tax Redemption Records- These records document the payment of delinquent taxes. Information includes taxes and penalties owed and paid, and related records.	3 – 7 years & destroy	MUN 5-18? CNT 15-21, 15-25, 18-3?, 18-5, 18-6? 18-7?, 18-8?,	These could be for any tax redemption. See Utah Code 59-2-924(3) (2014).
-Delinquent Property Tax Records- These records document delinquent property taxes owed and paid. Information includes parcel data, penalties, receipts, redemption certificates and related records.	3 – 7 years & destroy	CNT 15-25 , 18-5, 18-11, 18-12, 18-13, 15-21	According to Utah Code 59-2-1348(1988) the redemption certificates are part of the tax sale records. The State Archives would prefer to keep them together.
-Assessment Roll Records- These records document real property assessments and payments.	Permanent	CNT 11-3, 18-9? , 18-10?
-Deed Records- These records are “all deeds and conveyances of all real estate conveyed by the county” (Utah Code 17-20-4(3) (2015)). Included are the original deeds, titles, insurance and tax information.	Permanent	MUN 18-10 CNT 14-14, 14-28, 15-6, 15-25	Change of ownership Utah Code 17-20-4(2) (2015)

– Audit Work Papers-

These records contain the audit results and evidence supporting the final report, and provide a link between the field work and the auditor’s report. Work papers collected during the course of the audit include financial statements, client-prepared documents, analysis, data, and correspondence which documents the performance of audits and their conclusions.

New schedule

Retention:

7-10 years

Disposition:
Destroy

This is for financial and performance audits. Forensic audits are not included.
“analysis, data” added by State Auditor.

– Performance Audit Reports-

These are reports written and prepared by outside auditors as a result of a performance audit of an entity. Performance audit reports summarize an entity’s programs, operations, and productivity.

SG 1-22

CNTY 1-33

MUN 1-36

SD 1-19

Retention:

7-10 years

Disposition:
Permanent

This is for performance audits. Financial and forensic audits are not included here.

– Financial Audit Reports-

These are reports written and prepared as a result of audits of governmental entities by an outside agency examining and verifying the entities’ financial activities for the year.

SG 7-7
CNTY 5-4
MUN 5-5
SD 5-4

Retention:

7-10 years

Disposition:
Permanent

This is for financial audits. Forensic audits are not included.

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