ITEM NO.DESCRIPTION OF RECORDS3Business Unit External Audit Support: This item covers records created and/or maintained by any business unit (BU) office or function contributing to an external audit conducted by GAO, TIGTA, OMB, or Treasury OIG. This includes, but is not limited to: BU audit response and mitigationBU documentation provided as supporting artifacts/feeder documents to external audits by all subjects of the auditExternal information requests and internal BU responses to questions from external auditorsBU management response and corrective action working papers including closure evidentiary documentationPENDING DISPOSITION Cut off at the end of the fiscal year in which last corrective action is closed; if no corrective actions are needed, cut off at end of fiscal year in which final report is issued. Destroy 7 years after cutoff.