Records Retention Schedules: State Board of Accounts Audit Requirements for County/Local Offices
Many retention and disposition instructions on county/local office records retention schedules include requirements to TRANSFER or DESTROY/DELETE records "after receipt of State Board of Accounts Audit Report and satisfaction of unsettled charges."
Here's how to verify that your office has fulfilled that requirement for any given set of records:
You don't have to prove that a specific record or file was examined by the auditors; you just have to prove that it could have been, by verifying that an Audit Report has been published since the time when the last information was added to the record.
Audit Report Filings