Municipal Schedule 5
Accounting Records - Active

 

 

Annual Financial Reports (MUN 5-4)

These are statistical reports on the financial affairs of the entire municipality. "Within 180 days after the close of each fiscal year the city recorder or other delegated person shall present to the governing body an annual financial report prepared in conformity with generally accepted accounting principles, as prescribed in the Uniform Accounting Manual for Utah cities (Utah Code 10-6-150 (1997)). "Copies of the annual financial report.... shall be filed with the state auditor and shall be filed as a public document in the office of the city recorder" (Utah Code 10-6-150 (1997)).

Retention

Permanent. May be transferred to the State Archives.

(Approved 11/1996)

 

Check Copy Files (MUN 5-8)

These are facsimile or photocopies of checks issued and are maintained solely as a quick reference source. If documentation is attached see Accounts payable.

Retention

Retain for 1 year and then destroy.

(Approved 03/1989)

 

Freight Records (MUN 5-33)

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 11/1996)

 

Investment Accounting Monthly Reports (MUN 5-34)

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

Retention

Retain for 5 years and then destroy.

(Approved 12/1997)

 

Investment Registers (MUN 5-15)

These are registers of all investments made by the municipality. 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 municipality.

Retention

Retain for 3 years and then destroy.

(Approved 03/1989)

 

STATE TREASURER'S Accounting Statements (MUN 5-19)

These are quarterly reports of monies deposited with and invested by the State Treasurer under the State Money Management Act (Utah Code 51-7) (1997)). These statements are required by law (Utah Code 51-7-9 (1997)). They include a deposit form, an account statement and an investment credit notice.

Retention

Retain for 1 year and then destroy.

(Approved 03/1989)

 

Travel - Private Vehicle Usage Files (MUN 5-25)

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

Retention

Retain for 3 years and then destroy.

(Approved 03/1989)

 

Travel / Passenger Reimbursement Files (MUN 5-23)

These files contain records relating to the reimbursement of employees for authorized travel. They may include travel orders, per diem vouchers, transportation request, 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 03/1989)

 

Unclaimed Checks / Warrants (MUN 5-36)

These are unclaimed checks covering disbursements for municipal 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 11/1996)

 

 

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Page Last Updated July 5, 2017 .