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Re: Permanent Value of Audit Reports



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From: "Dean DeBolt" <ddebolt@MAIL.UWF.EDU>, on 4/20/00 10:11 AM:

Frankly, for me, it depends on the nature of the audit report.
Many "first-time" audit reports of a division or agency actually
include a long administrative history, with details of how a
department started, and gives me a perfect administrative
hierarchy for administrative histories.

Later audit reports often give many historical details that I'm
unable to get from other sources.....but also many audit
reports are worthless in terms of historical or permanent
retention.    Our auditor annually audits the ticket sales of
student activities....mostly these are fairly standard and
worthless over time...but occasionally I see tables of
attendance at various events, income and outgo (e.g.
did the KISS-THE LAST CONCERT make money for the
University?)....

As a historian, I cannot blanket rule-out audit reports.  On
the other hand, as an archivist, faced with boxes and boxes
of such reports, I sometimes have to weigh the time and
value of looking through each one.    In the university setting,
these reports are not annually huge accumulations which
gives me an opportunity to quickly review the titles of each.

Dean

Dean DeBolt
University Librarian
Special Collections and West Florida Archives
John C. Pace Library
University of West Florida
11000 University Parkway
Pensacola, FL  32514-5750
Tele:  850-474-2213;   Fax:  850-474-3338

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