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But a problem arises when organizations re-organization and the original owning department is subsumed by a different department or disappears altogether. This doesn't usually show up until it is time to dispose of the records. The question is "how do you track ownership over the decades and various re-organizations?"
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That depends in large part on how the organization itself tracks those changes. Usually the cost center numbers or whatever type of budget/accounting number is taken in by the absorbing department. Typically this needs to be addressed on the organizational level.

Gary 



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