Schedule No. 140* Audit Records

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Issued: July 2012

General Description: Records documenting external and internal audits of the financial, compliance and performance position of Denver. [Reference: County Retention Schedule 5.40 for Financial Audit Records]

No record may be destroyed under this General Retention Schedule without the approval from the Records Department and the City and County of Denver’s Records Manager. Additionally, no record may be destroyed if the record is subject to an active litigation hold (refer to Executive Order 143-C). For additional information about the records program or records retention refer to Executive Order 143-B. The Records Management Program Policies and Procedures Manual for instruction about records creation, management, and disposition of individual records. The minimum retention periods specified in this schedule apply to the information contained within the record, regardless of the format of the record (paper, microfilm, electronic, etc.). Each agency must decide on the format for retention of each type of record, ensuring authenticity, readability, and accessibility for the entire retention period. Duplicate copies are NOT records. Copies that are created for administrative, convenience, reference or other purpose are NOT records and should be retained only until no longer useful. Electronic Records and Data must remain accessible, authentic, reliable, and useable through any kind of system change, update, or system end of life for the entire period of its retention, which shall be defined by information-type, as presented in this General Retention Schedule. Provided the data is an accurate representation of the information contained in the source documents from which the data was derived, the source documents need not be retained unless they contain other record information not contained in the electronic repository.


  1. Annual Reports

    Retention: Permanent

  2. Audit Plans

    Retention: Permanent

  3. Audit Reports

    Records including audit reports, audit alerts, and special advisory reports. Retention: Permanent

  4. Audit Work Papers

    Documentation consisting of routine communications with auditors and copies of records compiled for the audit.

    Retention: 7 years after completion of audit


  1. Agreements – Audit Services

    See Agreements and Contracts Schedule 40.030*

  2. Audit Reports

    Annual or biennial cumulative audit or special audit reports prepared by external or internal auditors examining and verifying financial activities. [General Reference: CRS 29-1-606]

    Retention: Permanent

  3. Audit Work Papers

    Documentation consisting of routine communications with auditors and copies of records compiled for the audit.

    Retention: 3 years after completion of audit


Payroll records of workers, laborers, and mechanics employed to work on the City project, at any tier, performing construction, alteration, improvement, repair, maintenance, demolition, or janitorial work on public building or public work costing $2,000 or more.

Retention: 3 years after the completion of audit. Electronic records housed in the LCPTracker system will be purchased from LCP each year and kept on CD, or other media, for 7 years.

Cross References

Agreements and contracts – 40.030*, Agreements and Contract Correspondence – 145.010*, Correspondence Records

Policies and Procedures – 40.220, Policies and Procedures Documentation Reports – 40.290 – Reports