FIN-0800 Audit

Description	Consists of records of internal and external audits. Includes copies of working papers provided to auditors, completed audit reports, management letters, audited financial statements and institution responses.
Retention Trigger	End of Fiscal Year
Retention	7 years
Responsible Unit(s)	Finance
Source
Records System
Citations
Record Authority	Chief Financial Officer
Disposition	Secure Destruction
Records Arising from Activity	Audit Reports Management Letters Audited Financial Statements Institution responses
Retention Rationale	Audited financial statements will be captured within the audit and finance board of governors committee for permanent retention.
Personal Information	No
Vital Record
Protection	Medium