[Code of Federal Regulations]
[Title 38, Volume 2]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 38CFR41.15]

[Page 737]
 
            TITLE 38--PENSIONS, BONUSES, AND VETERANS' RELIEF
 
          CHAPTER I--DEPARTMENT OF VETERANS AFFAIRS (CONTINUED)
 
PART 41--AUDITING REQUIREMENTS--Table of Contents
 
Sec. 41.15  Audit workpapers and reports.

    Workpapers and reports shall be retained for a minimum of three 
years from the date of the audit report, unless the auditor is notified 
in writing by the cognizant agency to extend the retention period. Audit 
workpapers shall be made available upon request to the cognizant agency 
or its designee or the General Accounting Office, at the completion of 
the audit.

(Authority: Pub. L. 98-502)