Utah Department of Administrative Services

Division of Archives & Records Service

County Schedule 5 General Accounting Records

 

 

ACCOUNTS PAYABLE (Item 5-1)

These records are used to pay county bills. They include copies of checks, invoices, purchase orders, and receiving reports. May also include correspondence with vendors and computer printouts.

RETENTION

Retain for 4 years and then destroy (UCA 70A-2-725 (2003)).

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

ACCOUNTS RECEIVABLE (Item 5-2)

These records consist of copies of accounts receivables prepared by counties to collect amounts owed by vendors, organizations, and citizens having accounts with county agencies.

RETENTION

Retain for 4 years and then destroy (UCA 70A-2-725 (2003)).

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

ADDING MACHINE TAPES (Item 5-31)

These are adding machine tabulations. They are used to calculate cost report data or for other accounting purposes and are not attached to another record series. This does not include routine tabulations.

RETENTION

Retain until administrative need ends and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/95)

 

ANNUAL FINANCIAL REPORTS (Item 5-3)

These are statistical reports on the financial affairs of the entire county or a specific department. These reports usually include a statement on the value of all county owned property, and an accounting of all income and expenditures in relationship to the final budget.

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

AUDIT REPORTS (Item 5-4)

These are reports prepared by external auditors examining and verifying the county'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 (2003)). 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 identifies 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) (2003)).

RETENTION

Permanent. May be transferred to the State Archives.

SUGGESTED PRIMARY DESIGNATION

Public:UCA 51-2-3 (3) (2008).

(Approved 06/91)

 

BANK DEPOSIT (PASS) BOOKS (Item 5-5)

These books record county savings accounts. They include amounts, description of transaction, date, current balance, name of bank, and account numbers.

RETENTION

Retain for 4 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

BANK STATEMENTS (Item 5-6)

These are monthly statements showing the amount of money on deposit to the credit of the county showing date, name of bank, total deposit, withdrawals, and cash balance with interest on daily bank balances.

RETENTION

Retain for 4 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

CHECK COPY FILES (Item 5-7)

These are carbon copies or photocopies of checks issued and are maintained solely as a quick reference source.

RETENTION

Retain for 1 year and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

CHECK REGISTERS (Item 5-8)

These are multi-columnar records with chronologically arranged entries of checks. They usually include check numbers and amounts of debits or deposits per account.

RETENTION

Retain for 7 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

CHECKBOOK STUBS (Item 5-9)

These are stubs from which checks or warrants have been removed upon issuance. They are used as a record of verification of disbursements of county funds. Includes check number, name of payee, amount, purpose, date drawn, and signature.

RETENTION

Retain for 4 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

DAILY CASH REPORTS (Item 5-10)

These reports provide a daily record of cash balances, receipts, and disbursements.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

DEPOSIT SLIPS (Item 5-11)

These are bank cashiers' slips showing the amount and date of deposit of monies into county accounts.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

FREIGHT RECORDS (Item 5-32)

These records document the receipt of freight. They include export certificates, transit certificates, record books, memorandum copies of government or commercial bills of lading, shortage and demurrage reports, and all supporting documents.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/95)

 

GENERAL LEDGERS (Item 5-12)

These are summaries showing the "amount of receipts from and disbursements of each department" (UCA 17-19-6 (1995)). May also include documentation from subsidiary ledgers to general ledger and accounting adjustments in the form of general entries.

RETENTION

Retain for 10 years and then destroy (UCA 17-19-28 (2003)).

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

INTERDEPARTMENTAL BILLINGS (Item 5-13)

These are accounting documents that request the transfer of funds between departments for services rendered or materials purchased.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

INVESTMENT ACCOUNTING DAILY SHEETS (Item 5-14)

These are summaries of daily incomes and daily quote sheets prepared by the investment officer. They include the quotation/identification of investments bought and sold.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

INVESTMENT ACCOUNTING MONTHLY REPORTS (Item 5-15)

These are monthly accounting reports. They include outstanding reports, amortization reports, and earning reports.

RETENTION

Retain for 5 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

INVESTMENT REGISTERS (Item 5-16)

These are registers of all investments made by the county. A work sheet is kept on each investment. They include the check stub of the institution issuing the investment, a copy of the investment, the check issued by the vendor and a validated receipt written by the county.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

RECEIPT BOOKS (Item 5-17)

These are receipts issued for money received into county accounts from all sources. Includes date of payment, department, or fund to which money belongs, receipt number and amount paid.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

REFUND REQUEST (Item 5-18)

This is a form signed by the customer which requests a refund of monies paid to the agency.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

SALES AND USE TAX RETURN FORMS (FORM TC-71) (Item 5-19)

These forms are required by the State Tax Commission to report quarterly sales tax and to remit the amounts collected and due to the state (e.g., county recreational facilities).

RETENTION

Retain for 4 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

SUBSIDIARY LEDGER AND JOURNALS FILES (Item 5-20)

These are account books showing details of daily receipts and expenditures such as deposit payments amount, date, payee, purpose, fund credited or debited, and check number. They are used to provide backup documentation to the general ledger.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

TELEPHONE BILLS (Item 5-21)

These are the actual bills for telephone service and long distance toll charges.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

TRAVEL - PRIVATE VEHICLE USAGE FILES (Item 5-24)

These are authorization forms for county officials or employees to use a private vehicle for county business when it is the most economical method of travel.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

SUGGESTED SECONDARY DESIGNATION

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

(Approved 06/91)

 

TRAVEL/PASSENGER REIMBURSEMENT FILES (Item 5-22)

These files contain records relating to the reimbursement of employees for authorized travel. They may include travel orders, per diem vouchers, transportation requests, hotel reservations, and all supporting papers documenting official travel by officers, employees, dependents, or others authorized by law to travel.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

SUGGESTED SECONDARY DESIGNATION

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

(Approved 06/91)

 

UNCLAIMED CHECKS/WARRANTS (Item 5-25)

These are unclaimed checks covering disbursements for county expenses. Includes check number, date, amount, purpose, and name of payee.

RETENTION

Retain for 1 year and then transfer to the State Treasurer, Unclaimed Property Division.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

WARRANT REGISTERS (Item 5-28)

These registers are numerical listings of check numbers of all checks issued by county. They include vendor number, name, date of payment, invoice number, and/or purchase number, account debit, description of expenditure, and amount.

RETENTION

Retain for 7 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

(Approved 06/91)

 

WARRANT REQUESTS (Item 5-29)

These are requests from county agencies to the county treasurer to pay vendors.

RETENTION

Retain for 7 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

SUGGESTED SECONDARY DESIGNATION

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

(Approved 06/91)

 

WARRANT REQUESTS - canceled (Item 5-30)

This is the manual documentation method of inputting data about canceled warrants which then becomes part of the general ledger.

RETENTION

Retain for 3 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

SUGGESTED SECONDARY DESIGNATION

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

(Approved 06/91)

 

WARRANT/CHECK REDEEMED (Item 5-27)

The actual warrant or check cut from a warrant request. A warrant must be drawn "on the county treasurer in favor of all persons entitled thereto in payment of all claims and demands chargeable against the county, which have been legally examined and allowed and ordered paid by the county executive" (UCA 17-19-3 (1995)).

RETENTION

Retain for 7 years and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

SUGGESTED SECONDARY DESIGNATION

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

(Approved 06/91)

 

WARRANT/CHECKS - LOST (Item 5-26)

This is legal documentation explaining and justifying a lost warrant.

RETENTION

Retain for 1 year and then destroy.

SUGGESTED PRIMARY DESIGNATION

Public.

SUGGESTED SECONDARY DESIGNATION

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

(Approved 06/91)