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Records Retention Schedules: State Board of Accounts Audit Requirements for State Agencies

Many retention and disposition instructions on state agency 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 state agency has fulfilled that requirement for any given set of records:

  1. Visit the State Board of Accounts Audit Report Database.

  2. In the "SEARCH" text box, type "Federal Single."

  3. In the "UNIT TYPE" drop-down box, choose "State."

  4. Leave everything else blank.

  5. Click the SEARCH button.

  6. In the results, click the arrow next to "End Date" to sort by that column.

  7. Click the same arrow again to bring the most recent to the top.

  8. Find the most recent  end date whose Audit Type is "Federal Single."

  9. If your records date is ON OR BEFORE that End Date, then those records have fulfilled the Audit/unsettled charges requirement.

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

Image of State Board of Accounts Audit Reports Database, with search fields filled out as listed in the left column of this table, and the topmost Audit Report end date circled.

No need to look for a report on your own agency - just the most recent Federal Single.