Ga. Comp. R. & Regs. R. 80-10-1-.02 - Format for Retaining Records and EDP Processing
(1) Consistent with applicable laws, records
may be maintained in the following formats: original, microfilm, electronic,
photocopy, or by other storage techniques capable of being used to reproduce
the data contained in the records into legible form. The retention of records
via the resultant medium for the periods of time designated in the applicable
regulations shall be considered as complying with the regulations and the law.
Notwithstanding this discretion, records must be maintained in a format that
makes them readily accessible in a reasonable period of time.
(2) Electronic Data Processing operations are
considered merely as extensions of the bookkeeping mechanics and shall not
alter the retention requirements of the regulation. Print-outs of EDP records
which provide essentially the same information as the conventional records
listed herein may be retained in lieu of the records listed.
Notes
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