Army Records Retention

AFMD-93-39R: Published: Nov 12, 1992. Publicly Released: Nov 12, 1992.

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Pursuant to a legislative requirement, GAO performed an audit of the Army's financial statements for fiscal year 1992. GAO noted that: (1) the Army Materiel Command (AMC) created financial records in a machine readable format, but destroyed the records each month without retaining an archive copy; and (2) there were no standards that authorized AMC to destroy the records each month.

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