Financial Audits

No description.

Category

Finance

Maintainer

Finance Division

Retention Period

External audit reports should be offered to Emory Archives for appraisal and final disposition. Internal audit reports should be retain for seven years after audit date then dispose of.

Citations

O.C.G.A. 36-11-2; O.C.G.A. 36-81-7

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008