MCCCD Records & Information Management (RIM)
Audit
| NO. | RECORD SERIES | YR. |
REMARKS | MCCCD-Specific Keywords+ | |
Supersedes schedule dated dated May 16, 2011 |
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| 1 | Financial audit records (including public body's copy of reports and audit work papers) | IAMAS | |||
| a. | Organization-wide audit final report | 7 |
After fiscal year report completed or after reference value has been served, whichever is later. Send 2 copies to ASLAPR, Law and Research Library, State Documents. If electronic, send electronic copy to reports@lib.az.us and paper copy to ASLAPR, Law and Research Library, State Documents | ||
| b. | Departmental audits | 7 |
After fiscal year report completed or after reference value has been served, whichever is later | ||
| c. | All other recrods | 7 |
After fiscal year report completed or after reference value has been served, whichever is later | ||
| 2 | Internal audit records (including departmental audits and audits of programs; also includes audit work papers) | 5 |
After fiscal year report completed or after reference value has been served, whichever is later | ||
| 3 | Multi-jurisdictional audits (transaction privilege (sales) tax records—audits performed by jurisdictions other than the public body) | 10 |
After fiscal year report completed or after reference value has been served, whichever is later | ||
| 4 | Performance audit reports (including agency copy of reports, audit work papers and sunset review records) | ||||
| a. | Organization-wide audit final report | 7 |
After fiscal year report completed or after reference value has been served, whichever is later. Send 2 copies to ASLAPR, Law and Research Library, State Documents. If electronic, send electronic copy to reports@lib.az.us and paper copy to ASLAPR, Law and Research Library, State Documents | ||
| b. | Departmental audits | 7 |
After fiscal year report completed or after reference value has been served, whichever is later | ||
| c. | All other records | 7 |
After fiscal year report completed or after reference value has been served, whichever is later | ||
| 5 | Sales tax and franchise audit records | 10 |
After fiscal year report completed or after reference value has been served, whichever is later | ||
+The retention schedules are developed by the Arizona State Library, Archives and Public Records; the internal words used by MCCCD may differ than those shown on the schedule. Look for the "type" of item rather than a specific word, i.e., instead of "official function form" consider that it is a form MCCCD uses to support a purchase and review the Finance schedule for the retention period of similar items.
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