Records Retention Schedules: State Board of Accounts Audit Requirements for State Agencies
Many retention and disposition instructions on state agency retention schedules include requirements to TRANSFER or DESTROY/DELETE records "after receipt of State Board of Accounts Audit Report and satisfaction of unsettled charges."
Here's how to verify that your state agency has fulfilled that requirement for any given set of records:
You don't have to prove that a specific record or file was examined by the auditors; you just have to prove that it could have been, by verifying that an Audit Report has been published since the time when the last information was added to the record.
Audit Report Filings
No need to look for a report on your own agency - just the most recent Federal Single.