Spanish Fork (Utah) Audit records, 1932-

This series contains both audit reports and the general journal for the city auditor. Audit reports were generated by the auditor and typically cover one or two years of financial business. Reports include such information as balance sheets, receipts and disbursements, operations in cash, budget and expenditure for fiscal years, schedules, statements of warrant, notes, summaries of account and inventories, capital assets, interest, and more. Audit generally carry a recommendation from the auditor, typically related to accounting systems. The auditor begins each audit with a letter summarizing the findings and including his recommendations and commendations. The audit is signed and dated, both by the auditor, as well as an outside accountant who checks the work for accuracy. The general journal is the ledger kept by the city auditor tracking the daily financial transactions and business he or she audited over the course of a fiscal year. The journal contains similar information to that summarized in the audit reports. This series includes only one general journal.