Audit records (GRS-1727)

Description

These are studies, and reports prepared and produced as a result of an internal or external audit of an entity. Audit records summarize an entity's programs, operations, productivity, performance, compliance, and can include examining and verifying the entities' financial activities for the year.

Retention and Disposition

Permanent. Retain for 10 years. Transfer records to the archives.

Appraisal Value

These records have administrative, and/or historical value(s).

Appraisal

 These records have historical value based on their evidence of significant policy formulation and business processes of the government.