Retention group 1: How long shall source documents and/or images that include accountability changes be retained?

• A. 10 years
• B. 5 years
• C. 15 years
• D. 20 years

Answer: (A)

Maintaining a complete trail of accountability changes is essential so you can identify who had responsibility for an asset and when those changes occurred. The retention period chosen—ten years—strikes a practical balance: it covers typical audit windows and the asset’s history through various cycles (recertifications, inspections, audits) while not imposing unnecessary long-term storage. By keeping source documents and any images that record accountability changes for ten years, you ensure you can reconstruct the asset’s custody history if questions or investigations arise. Shorter periods, like five years, risk losing historical context before an audit or inquiry is completed, while longer periods, such as fifteen or twenty years, generally provide diminishing return for this purpose. This approach applies to records that document accountability changes—whether on paper or in digital images—such as hand receipts, transfer documents, or other custody-change records.