When calculating the destruction date, refer to the last month and year in the date range. If the records are only identified by year, verify if it is indicating a calendar year, state fiscal year or federal fiscal year. Ensure that all known audits, investigations or litigation are resolved. There are different types of audits, during which independent parties examine and render opinions on financial reporting, adequacy of controls, or compliance with imposed requirements. Records may be subject to investigation by law enforcement, judiciary or administrative entities.
Litigation involves the filing of a motion for a court to consider a matter.
The Records Officer must approve all dispositions. These signatures constitute approval to destroy. Identify the person who can verify the records were destroyed. Once the records have been destroyed, send the original RM-3 form with signatures to the Records Management and Imaging Services Division of the Library of Virginia. After Reformatting When records have been converted to another format, such as electronic imaging or microfilm, the procedures must comply with standards and guidelines issued by the Library of Virginia.