Records Retention Schedules
The revised schedules for the retention and/or disposition of the following university system records are based upon the requirements of the Georgia Records Act (O.C.G.A. 50-18-90 et seq.). This version includes revised schedules as filed with the Division of Archives and History, Office of Secretary of State as of April 1, 2009.
USG Records Retention Manual (Revised March 30, 2010)
M043 Audit Report
Explanation: This series documents the unit's response to internal and independent management, operations, and fiscal audits. This series may include but is not limited to: audit reports; written responses showing how recommended changes will be implemented; and related documentation and correspondence.
Record Copy: Units
Retention: 5 years or two successive audits, whichever is longer
Citation or Reference: O.C.G.A. 50-6-24; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations
Background Information: Previously located in Series: A9, Category: Administration