Agency Schedule Detail

Authorization Number : 110-0212

Agency Series No. : 110-0212

Status : Active

Agency Web Link :

Agency : TAX

Confidential Description : ORC 5703.21 1346.03

Division : TAX1125

Vital Description :

Section : TAX1125

Record Title : AUDIT FILES

Revision : 1

Record Description : Audit files containing activity for taxpayers being audited for all tax types. Audits are finalized as (a) audit result being processed as paid or refund issued to taxpayer (b) cancelled or otherwise accepted with no change to liability (c) appealed and result of such appeal is completed with no further appeal.

Retention Period	Retention Justification	Media Code	Method of Disposal
Retain 6 years from the date the audit is finalized.	Matches common retention period prescridbed by IRS. Audit records are relied on as part of follow-up audits of other tax types that have 4 year statutes. Audit files in certain tax types maintained only in paper format are subject to peer review which may extend to audit selected outside of 5 years.	Paper	Shred
Retain 6 years from the date the audit is finalized.	Same justification as for Medium Code P minus the peer review justification as those tax types audit files subject to peer review are not electronically stored.	Electronic	Erase

Approvals

Status	Name	Title	Date
Approved	Sandy Weimer	Records Coordinator	11/5/2015 9:34:00 AM
Approved	Sandy Weimer	Records Officer	1/21/2016 10:13:00 AM
Approved	Bunnie Jones	Record Administrator	2/10/2016 8:48:00 AM
Approved	Fred Previts	State Archivist	2/10/2016 4:42:00 PM
Approved	Martin Meeks	State Auditor	2/11/2016 2:51:00 PM

Notes

Date	Reason	User