FCMAT
What is the recommended time for retaining district audits?
Question: I have a quick question regarding record retention. In District Services, we receive copies of all our districts' annual audit reports. What is the recommended time for retaining these audits? Is it considered permanent, four years, etc.?
Response: Record retention guidelines show audits as permanent records. The hard copy should be kept for four years or longer if not microfilmed. The situation is slightly different for a county office retention of district audits, as the district requirement should allow access by the county over an extended period of time.
As a result of practical experience, it is suggested that the county retain the audit permanently on microfilm after four years.
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