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Audit Work Papers

RDA Number
805
Effective Date
Record Series Abstract
All documentation created or collected in the course of an audit to support the conclusions, findings, and/or recommendations made. Audit work papers can include, but are not limited to, documentary evidence like contracts, reports, receipts, returns, and invoices; analytical evidence like data comparisons and analyses of accounts; testimonial evidence such as interviews; and physical evidence such as inventory counts.
Record Series Active
Yes
Cut Off at End of
Other
If Other, Explain
Notice of assessment issued or resolution.
Total Retention Years
10
Total Retention Months
0
Retention End Action
Destroy
Disposition Notes
The files are to be cut off when the matter reaches resolution or notice of assessment is issued. Paper records may be scanned onto server, and once verified for accuracy, paper will be destroyed. The files will then be destroyed by state-approved methods after five years.
Allotment Code
34714
Record Location
500 Deaderick Street, Andrew Jackson Bldg.
File Arrangement
Alphanumeric, Chronological
Date Range
1979 TO CURRENT
Annual Accumulation
15 cu. ft. 80 GB
Current Volume
176 cu. ft. 821 GB
Record Value
Administrative
Fiscal
Audit Requirements
Both
Information Shared Outside the State
Yes
Shared Agencies
Internal Revenue Service
Essential Record
Yes - Original
Essential Record Stored
500 Deaderick Street, Andrew Jackson Building or Revenue File Server
Essential Record Media Type
Electronic
Confidential
No
Confidential Legal Citation
TCA 67-5-402
Does this Record Series Contain Sensitive Information?
No
Agency Retention
10 Years 0 Months
Records Center Retention Period
0
Record Sample PDF
101.sample.pdf641.76 KB
System Name
Revenue File Servers
Hardware Description
Network Attached Storage (NAS)
Software Description
Word, Excel, PDF, documents and images
System Location
Strategic Technology Solutions (STS) South Data Center hosts the Revenue servers that comply with Statewide and TDOE Electronic Records Policy.
Backup Procedures
STS data backup procedures consist of daily incremental back ups, and weekly total back ups on the weekend. The process for backing up data from STS South Data Center is to mirror the information at the STS North Data Center, and then create a weekly back up tape.
Disaster Recovery
Disaster recovery starts with a ticket or remedy request placed with STS for network recovery following STS recovery procedure with a goal of 8 hours.
Data Migration Description
Data is stored on the file servers with the appropriate file extensions.
Legacy Revision UUID
101