Service Area Purpose / Use Retention Action Statutory Non-Statutory Example of Records / Format Internal - Audit Reports Destroy after 6 - Audit Working Papers Audit reporting and Internal Auditing years plus current Current practice supporting evidence - Scopes year - Follow ups Destroy after 6 - Internal Audit Plans Internal Audit Planning years plus current Current practice - Internal Audit Plan working year papers - Internal Audit Charter Destroy 1 year Operational manuals - Internal Audit Manual after superseded and Charter - Internal Audit Procedure Guides or obsolete / Notes Destroy once - Exchange of emails Consultancy and Advice Advice to departments superseded or - Procedure obsolete Insurance Retain for 40 The Advice to Staff / Employers Liability years from date Employers’ - Insurance liability documents Departments of issue Liability Insurance Policy Advice to / Destroy 7 Common - Insurance Schedules Documentation Departments years Practice Paper copies to The schedule of liability be kept 6 years + orders for recovery of current year Common non-payment and is subject to Practice overpayments continuing recovery action
Service Area Purpose / Use Retention Action Statutory Non-Statutory Example of Records / Format Internal Internal Auditing Audit reporting and supporting evidence Destroy after 6 years plus current year Current practice - Audit Reports - Audit Working Papers - Scopes - Follow ups Internal Audit Planning Destroy after 6 years plus current year Current practice - Internal Audit Plans - Internal Audit Plan working papers Operational manuals and Charter Destroy 1 year after superseded or obsolete - Internal Audit Charter - Internal Audit Manual - Internal Audit Procedure Guides / Notes Consultancy and Advice Advice to departments Destroy once superseded or obsolete - Exchange of emails - Procedure Insurance Employers Liability Advice to Staff / Departments Retain for 40 years from date of issue The Employers’ Liability - Insurance liability documents Insurance Policy Documentation Advice to / Departments Destroy 7 years Common Practice - Insurance Schedules The schedule of liability orders for recovery of non-payment and overpayments Paper copies to be kept 6 years + current year is subject to continuing recovery action Common Practice
Retention%20Schedule%20All%20Departments.docx