So I think we all agree that backup tapes ideally are not the solution to a company's or agency's records management program. And as Ganesh points out there's been quite a bit of discussion on this listserv recently on the topic of tape backups. You should search the archives and read through the results.
 
Tape backups have varying cycles. As a records manager it is your job to document or rather formalize the backup cycle as a part of your retention schedule. You may find that your accounting system has daily, weekly, monthy, and quarterly backups performed. Sometimes annual as well. Most likely not all of these tapes need to be retained - daily is replaced by weekly, weekly by monthly, etc. (Someone else has probably discussed this in a more eloquent manner but this is my take).
Rock on!
Sharon
Sharon Burnett 
[log in to unmask] Washington USA "If it ain't broke, take it apart and see why. If it is broke, take it apartand see why."
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