Enterprise (External) Audit Interim File PlanRecord DescriptionRCS/GRS AuthorityDisposal AuthorityReference Files. Extra copies of correspondence and reports, reference copies of computer-produced reports, directives and internal management documents or other materials retained solely for reference purposes in current operation.N/A – this information is not a federal recordDestroy when no longer neededPolicy or directive documents related to the GAO, TIGTA, and OIG audit programs, including but not limited to, Enterprise Audit Management (EAM) policy documents, IRM and associated background documents, Interim Guidance Memorandums (IGMs), EAM policy documents, or other guidance documentation.20.4.2.A Directives - Official electronic copy 20.4.2.B Directives – All other electronic copiesDestroy when 5 years old. Delete after record keeping copy and official electronic copy have been producedTraining materials. GAO, TIGTA, and OIG Audit training materials such as New Hire Training materials or continuing professional education workshop materials; and, materials utilized for quarterly Community of Practice (COP) events.GRS 2.6 010 Non-mission employee training program records GRS 2.6 030 Individual employee training recordsDestroy when 3 years old, or 3 years after superseded or obsolete, whichever is appropriate Destroy when superseded, 3 years old, or 1 year after separation, whichever comes firstProgram monitoring records. Statistical or analytic documents used for program monitoring and issue identification. Examples include but are not limited to minutes from meetings with external stakeholders, materials submitted to the management control executive steering committee, inventory reports, monthly random samples for PCA evaluations, or any other documents pertaining to studies or analysis.GRS 2.2 020 Workforce and succession planning recordsDestroy 3 years after issuing each new plan, analysis, or modelAudit Coordination mailbox. Due to the difficulty in segregating audit-specific and non-audit-specific materials, the mailbox correspondence will be treated as one entity.GRS 6.1 011/ DAA-0058-2015-0001Destroy 20 years after creation (no action needed, automatically destroyed according to Outlook policy)Administrative Files. Documents pertaining to the administrative, personnel, housekeeping, operations, including base budget, equipment, etc.GRS 1.1 Financial Management and Reporting Records GRS 1.3 Budgeting Records GRS 2.2 Employee Management Records GRS 5.1 Common Office Records GRS 5.4 Facility, Equipment, Vehicle, Property, and Supply RecordsTBD through file plan updates(IT) GAO Reports: Record copy of IS responses and copy of reports relating to tax systems modernization issues.17.4 GAO ReportsPERMANENT Cut off annually Retire to Records Center when 5 years old Transfer to NARA when 20 years old