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AUDITS, LITIGATION <br /> AND OTHER OFFICIAL ACTIONS <br /> No record involved in a pending audit, legal 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 may be 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 may be reasonably expected to become,involved in an audit,legal or other official action. <br /> Records used during routine audits may be 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: PERFORMANCE Item 6,page 2 and 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 library 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 /> remaining time period. <br /> v <br />