SECTION: AUDIT Sub-work Area Example of records Statutory Retention Period Action at end of provisions/Authority administrative life of record Audit reports including the The National Archives 6 years Destroy Audit (Internal and examination of long term Best practice – External) contracts guidelines Report papers used in the The National Archives 6 years after legal Destroy course of a fraud investigation Best practice proceedings have – guidelines been completed Ordinary audit reports The National Archives 3 years Destroy Best practice – guidelines Terms of reference None Applicable 6 years Destroy Programmes/plans/strategies The National Archives 1 year after the last Destroy Best practice date of the plan – guidelines Minutes of other meetings and None Applicable 6 years Destroy other related papers Internal Audit guides None Applicable 1 year after the last Destroy operational date Departmental procedure None Applicable 1 year after the last Destroy manuals operational date Annual audit letters None Applicable 6 years Destroy Local Government Audit None Applicable 6 years Destroy Reports
SECTION: AUDIT Sub-work Area Example of records Statutory provisions/Authority Retention Period Action at end of administrative life of record Audit (Internal and External) Audit reports including the examination of long term contracts The National Archives – Best practice guidelines 6 years Destroy Report papers used in the course of a fraud investigation The National Archives – Best practice guidelines 6 years after legal proceedings have been completed Destroy Ordinary audit reports The National Archives – Best practice guidelines 3 years Destroy Terms of reference None Applicable 6 years Destroy Programmes/plans/strategies The National Archives – Best practice guidelines 1 year after the last date of the plan Destroy Minutes of other meetings and other related papers None Applicable 6 years Destroy Internal Audit guides None Applicable 1 year after the last operational date Destroy Departmental procedure manuals None Applicable 1 year after the last operational date Destroy Annual audit letters None Applicable 6 years Destroy Local Government Audit Reports None Applicable 6 years Destroy