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I agree with Steve Whitaker's approach here - if you have a retention schedule, and you follow it consistently, why would you create records to document destruction of records?
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I have worked in organizations where destruction certificates were superfluous. I've worked in organizations where they were mandated by regulations from a higher entity (county-state gov't). Currently I work in an organization where they are required documentation by internal auditors (people not to be trifled with). So really, it goes back to Steve's point about using the basic checklist you go through when scheduling the retention of any records.

Gary Link
 




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