(S,.$'

mdnions by r@Ging on lh@ rh@ricatty @h*.r pdncipt€slhat can BUid€ appFiel
selcctioh, rhe principle of impdiality, fie principle of prov€htuc., and lhe principt€
cont.npoE l valuc (KlumFnhouwr, 1988).
Curat and Futute BonNs Ne.dt, tdehtifying llle needs of busine$ inchd6
a$sin8 how @rds conLiburc to a.lions of the orgeiaion. wh'r role thcy ploy in
leountabilir),? whether $ey conribore !o erporale memory? And .nsuring that Ecdds e
dqlt *nh .nicicntly dd d61myd qpeditiouslx if mt EquiEd.
Leeal Md R.aulDit! S.qtizn r& Spsiffc minimln retention
law or r€eularion dd echivsl .uthorily. Audit agcncr na, ale hole a
CuMt o4d F.ture N..^ ofltt.rrol ond Exlnal Stak.,alde8. ldenrilying ti,.
st k.hold.u ed $en paniculd needr is pobrbly th. nosl ditrcuh @ s rh* *ilt h.
varied snd nay not be well known or aniculated (Dan, 2002, p. 74).
Th. B6i. Yal@ oI R@.b lot Sd.dio"
Reods aG Egarded a hovih8 rwo b$i. cha@l.rinics lhich daemin. whnher or
Prindy vdlue of r@od is for $e inrc€st lo the agency which created dd us.d thfl
loradmini(nriv., legrl and fi$rl us:
Adninistr.tlw volk, lt is tne vahe of records for th. ongoing busin.s of thc
eord c@ting q.ncy or i&.u@sr i! funcio, R@ds hsvc lhir value if lhcy h.tp s
agcncy to perlom it5 curent worl, Thelime durinswhich rhh latue cxisr may bc tong or
shon, d€pending on lhe purpoe ir sd€s
23