Public Records Audit Final

PUBLIC RECORDS RETENTION December 2005 Internal Audit Division Finance Department City of Cincinnati Mark T. Ashworth Internal Audit Manager Jay Gilligan Senior Internal Auditor Interdepartmental Correspondence Sheet December 5, 2005 City of Cincinnati To: Members of the Operational Audit Committee David E. Rager, City Manager From: Mark Ashworth, Internal Audit Manager Copies to: William Moller, Finance Director Subject: Public Records Retention Audit The Internal Audit Division has completed its audit of Public Records Retention policy for City departments. This audit was performed in accordance with the annual audit plan approved by the Operational Audit Committee. The Chairman of the City’s Records Commission has reviewed the findings contained in the audit and concurs with the final conclusions. We urge that all of our recommendations be implemented. We thank the management and department records custodians for their cooperation and assistance during this audit. Table of Contents I. Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 II. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 ...