Retention and disposal schedules Internal audit

Audit planning

Audit planning

  • Description: Cyclical plan, assurance mapping, annual detailed plans, terms of reference, planning notes for providers, school self-assessments and evaluation of these
  • Retention period: Permanent
  • Trigger date: Permanant
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Audit working papers

Audit working papers

  • Description: Test programmes, testing schedules, supporting evidence, review of individual audits
  • Retention period: Permanent
  • Trigger date: Permanant
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Other investigations

  • Retention period: Permanent
  • Trigger date: Permanant
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Audit reports

Draft reports

  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Final reports

  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Monitoring

Progress records

  • Description: Contract monitoring schedules, provider quarterly monitoring reports, agendas and minutes of contract monitoring meetings, client questionnaires, minutes of meetings with chief executive, team meetings
  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: Yes
  • Special category data: Yes

File index

  • Description: Records of audit reference numbers
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Background information

Information for audits

  • Description: Research, evidence, national guidance and compliance
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Corporate reporting

  • Description: Reporting to corporate management team draft and final versions
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Counter fraud

National fraud initiative

  • Description: National guidance and reference, emails
  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: Yes
  • Special category data: Yes

Investigations

  • Description: Investigation reports, investigation evidence, interview notes, data analysis and reports, monitoring of counter fraud provider, business case for counter fraud
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: Yes
  • Special category data: Yes

Fraud log and surveys

  • Description: Records of irregularities, completion of annual fraud survey
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: HM Revenue and Customs compliance handbook manual CH15400
  • Personal data: Yes
  • Special category data: Yes

Counter-fraud policies

  • Description: Policy documents
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Fraud alerts and bulletins received

  • Description: Alerts from National Anti-Fraud Network
  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: Yes
  • Special category data: No

Fraud alerts and bulletins issued

  • Description: Alerts and bulletins for employees
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Examples from other authorities

  • Description: Good practice records from other local authorities
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: Yes
  • Special category data: Yes

Reading Borough Council and other fraud arrangements

  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: Yes
  • Special category data: Yes

Training

  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Audit forums

Home counties internal audit group

  • Description: Agendas, minutes, shared best practice
  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

London audit group

  • Description: Agendas, minutes, shared best practice
  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Governance and assurance

Head of internal audit opinion reports

  • Description: Draft and final reports
  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Audit committee reporting

  • Description: Draft and final versions of reports for audit committee
  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Information management group and annual governance statement

  • Description: Draft statements
  • Retention period: 6 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Guidance and policy

Internal audit charter

  • Description: Internal audit charter in draft and final
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Training and communication

  • Description: PowerPoint training presentations, training materials
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Procedures and guidance

  • Description: Guidance for auditees, national audit guidance, examples of good practice from other authorities, internal procedures and guidance
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Schools

  • Description: Test programme for schools, guidance provided to all schools, correspondence with schools, emails to schools on advice, audit visits, themed audits issuing, schools self-assessment questionnaire guidance
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Chartered Institute of Public Finance and Accountancy matrices

  • Description: Copies of the Chartered Institute of Public Finance and Accountancy testing matrices that we have purchased
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Public sector internal audit standard

  • Description: Published mandatory standards, internal evaluation of compliance, external independent assessments, continuing professional development records, related party forms, ethical compliance
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: Yes
  • Special category data: No

Advice

  • Description: Copies of emails and correspondence providing advice
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Internal audit manual

  • Description: Elements of the internal audit manual
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Gifts and hospitality

  • Description: Copies of reminders, emails on gifts and hospitality
  • Retention period: 3 years
  • Trigger date: Date last modified
  • Action: Delete
  • Reasoning: Limitation Act 1980 (Section 2)
  • Personal data: No
  • Special category data: No
  • Description: Legal advice on audit access
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Legislation

  • Description: Accounts and audit regulations
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Business requirement
  • Personal data: No
  • Special category data: No

Contracting

Tendering

  • Description: Specification, procurement plans, tender evaluations, references
  • Retention period: 6 years
  • Trigger date: Date contract ended
  • Action: Delete
  • Reasoning: Limitation Act 1980 (Section 2)
  • Personal data: Yes
  • Special category data: Yes

Main contract

  • Description: Legal agreements with main provider, Apex meetings
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Limitation Act 1980 (Section 2)
  • Personal data: Yes
  • Special category data: Yes

Information technology contract

  • Description: Legal agreements with information technology audit provider
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Limitation Act 1980 (Section 2)
  • Personal data: Yes
  • Special category data: Yes

Section 113 agreement

  • Description: Legal agreements with Reading and West Berkshire Council
  • Retention period: Permanent
  • Trigger date: Permanent
  • Action: Retain
  • Reasoning: Limitation Act 1980 (Section 2)
  • Personal data: Yes
  • Special category data: Yes