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AUDITS, LITIGATION <br />AND OTHER OFFICIAL ACTION <br />No xecord involved in a pending audit, IegaX or other official action may be <br />destroyed before that audit or action is resolved. <br />We have used an asterisk (*) in the disposition instructions to mark records series that are commonly <br />audited, litigated or maybe subject to other official actions, however, any record has this potential. Records <br />custodians are responsible for being aware of potential actions, and for preventing the destruction of any <br />record that is, or maybe reasonably expected to become, involved in an audit, legal or other official action. <br />Records used during routine audits maybe destroyed when the governing body accepts the audit, if the <br />records have completed the retention period listed in this schedule. If time remains in the retention period, <br />the records must be maintained for the remainder of the period. The auditor's working papers must be kept <br />according to the schedule. (See AUDITS: PERFORIVIA1vCE Item 6, page 2 anal AUDITS: FINANCIAL <br />Item 6, page 13.) Should a dispute arise over an audit, the records that were audited should be retained until <br />that dispute is resolved. <br />The attorney representing the county should inform records custodians when legal matters are concluded <br />and records will no longer be needed. Following the conclusion of any legal action, the records may be <br />destroyed if they have met the retention period in the schedule. Otherwise, they should be kept for the <br />remtining time period. <br />v <br />