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Let say I am in charge of Marketing Department as BU and someone (clerk) creates a record (report) to be sent out to a third party and the clerk asked me to sign the report prior to sending it out. So the *Marketing Department will be the records owner of this report *and should make sure to apply a correct retention period for records retention schedule purpose.
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Michel - Your example is correct for itself, but it is not directly analogous to the board report scenario. The board report is a draft until it is signed and included in the board minutes. Then it is a record and is the responsibility of the entity that maintains the minutes.

Best,
Gary Link, CRM
Pittsburgh, PA
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