S Records Retention and Dispositon Schedule

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AUDITS, LITIGATION AND OTHER OFFICIAL ACTION .No record involved in a fending audit, .1ega.~ ox ot.~er of.€icial action may be destroyed before that audit or action is reso.~ved. we have used an asterisk ~*} ~n the disposition instructions to mark records sues that are comn~.only audited, litigated or maybe subject to other official. actions, however, any record has this potential. Records custodians are responsible for being aware of potential actions, and for preventing the destruction of any record that is, oar may be reasonably expected to become, involved in an audit, legal or other official action. R.ecards used dung routine audits na.ay be destroyed when floe governing body accepts the audit, ~" the records have completed the retention period listed in this schedule. f tune remains in the retention pe.~od, the records must be maintained for the remainder of the period. The auditor's working papers must be kept according to the schedule. See AUDITS: P~I~.F'®R11~ANC~ Item G, page 2 and A~JDI'~S: ~~NANCIAL Item G, page 13.} Should a dispute arise over an audit, the records that were audited should be retained until that dispute is resolved. The attorney representing the county should inform records custodians when legal matters are concluded and :retards will no longer be needed. Following the conclusion of any legal action, the records maybe destroyed ~' they have i:aet the retention period in the schedule. Otherwise, they should be kept for the remaining time period. v