(1) An accounting officer and the Accountant General shall retain audited financial information for 10 years after the financial year.
(2) After the period specified under subregulation (1), audited financial information may be retained in an electronic form for a further period as the Minister determines.
(3) When financial information is required as evidence in proceedings before a court, at Parliament or for an audit by the Director of Audit, the financial information must be secured, unless the financial information is no longer required.
(4) The Accountant General may amend or change an existing computerised system or establish a new computerised system that may affect financial management.
(5) The Director of Finance shall, in consultation with the Director of Audit, give approval to the Accountant General to change or amend a computerised system under subregulation (4).