County Schedule 5
General Accounting Records

 

 

***Accounts Payable (CO 5-1) UPDATED

Please refer to the County Schedule for Local Governments Accounts Payable and Receivable (CO 5-34).

 

***Accounts Receivable (CO 5-2) UPDATED

Please refer to the County Schedule for Local Governments Accounts Payable and Receivable (CO 5-34).

 

***Annual Financial Reports (CO 5-3) UPDATED

Please refer to the state schedule for Audited Financial Statements, SG 7-68.

 

***Audit Reports (CO 5-4) UPDATED

Please refer to the state schedule for Financial Audit Reports, SG 7-57.

 

***Bank Deposit (PASS) Books (CO 5-5) UPDATED

Please refer to the county schedule for Local Government Accounts Payable and Receivable, CO 5-34.

 

***Bank Statements (CO 5-6) UPDATED

Please refer to the county schedule for Local Government Accounts Payable and Receivable, CO 5-34.

 

Check Copy Files (CO 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.

(Approved 06/1991)

 

Check Registers (CO 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.

(Approved 06/1991)

 

Checkbook Stubs (CO 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.

(Approved 06/1991)

 

***Daily Cash Reports (CO 5-10) UPDATED

Please refer to the county schedule for Local Government Accounts Payable and Receivable, CO 5-34.

 

***Deposit Slips (CO 5-11) UPDATED

Please refer to the county schedule for Local Government Accounts Payable and Receivable, CO 5-34.

 

Freight Records (CO 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.

(Approved 06/1995)

 

***General Ledgers (CO 5-12) UPDATED

Please refer to the county schedule for Local Government Accounts Payable and Receivable, CO 5-34.

 

***Interdepartmental Billings (CO 5-13) UPDATED

Please refer to the county schedule for Local Government Accounts Payable and Receivable, CO 5-34.

 

***Investment Accounting Daily Sheets (CO 5-14) UPDATED

Please refer to the county schedule for Local Government Accounts Payable and Receivable, CO 5-34.

 

***Investment Accounting Monthly Reports (CO 5-15) UPDATED

Please refer to the county schedule for Local Government Accounts Payable and Receivable, CO 5-34.

 

Investment Registers (CO 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.

(Approved 06/1991)

 

Local Government Accounts Payable and Receivable (CO 5-34)

These are records related to monies collected or paid in the conduct of business. Information may include bank records, invoices, revenue, expenses, and related accounting records. Trust records are not included.

Retention

Retain for 4 years and then destroy.

(Approved 12/2016)

 

Payment Requests (CO 5-29)

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

Retention

Retain for 7 years and then destroy.

(Approved 06/1991)

 

***Receipts (CO 5-17) UPDATED

Please refer to the county schedule for Local Government Accounts Payable and Receivable, CO 5-34.

 

Refund Request (CO 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.

(Approved 06/1991)

 

Sales and Use Tax Return Forms (Form TC-71) (CO 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.

(Approved 06/1991)

 

Subsidiary Ledger and Journals Files (CO 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.

(Approved 06/1991)

 

Telephone Bills (CO 5-21)

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

Retention

Retain for 3 years and then destroy.

(Approved 06/1991)

 

Travel - Private Vehicle Usage Files (CO 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.

(Approved 06/1991)

 

Travel/Passenger Reimbursement Files (CO 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.

(Approved 06/1991)

 

Unclaimed Checks / Warrants (CO 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.

(Approved 06/1991)

 

Warrant / Check Registers (CO 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.

(Approved 06/1991)

 

Warrant / Check Requests - Canceled (CO 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.

(Approved 06/1991)

 

Warrant Check Redeemed (CO 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" (Utah Code 17-19-3 (1995)).

Retention

Retain for 7 years and then destroy.

(Approved 06/1991)

 

Warrant Checks - Lost (CO 5-26)

This is legal documentation explaining and justifying a lost warrant.

Retention

Retain for 1 year and then destroy.

(Approved 06/1991)

↑ to top

Page Last Updated August 17, 2017 .