Define the release decision
A workbook template review has closed, but approved masters, working copies, version-history exports, staff releases and restore evidence may have different retention triggers and hold requirements.
Map each workbook-template class to bookkeeping, tax, audit, contractual and legal milestones before disposal.
Run the control sequence
- 01Identify the record class and the version-retention policy, bookkeeping rule, client-data restriction, audit requirement or professional advice controlling retention.
- 02Record the event that starts the period, such as approval, release, supersession, tax-year close or client engagement closure.
- 03Separate source evidence, working copies, acknowledgements and authorized recipient communications.
- 04Apply active bookkeeping deadline or audit question, litigation, fraud-review, access-review and contractual holds before disposal.
- 05Verify authorized disposition across devices, removable media, email and synchronized folders.
Preserve enough evidence
Record the template package identifier, workbook template review, source device or system, export date, manifest, responsible custodian, authorized recipients, key location, encryption environment, recovery result, retention rule and next review date. Do not put passwords, recovery secrets or unnecessary sensitive financial details in the decision record.
Keep the manifest, custodian, approved recipient, key-separation decision, restore result and retention owner together without copying sensitive financial details into the record.
Keep surrounding controls visible
Deleting a vault item does not guarantee erasure from backups, recipient systems, SSD blocks or provider retention layers.
Workbook distribution can create editable copies on laptops, removable media, email, shared drives and synchronized folders. Folder restrictions do not lock spreadsheet cells, validate formulas, approve bookkeeping logic or restore an overwritten master. Document the approved template hash, protected location, editable input areas, authorized staff, version label, backup location and restore result. Recheck these controls after spreadsheet upgrades, shared-drive migrations, permission changes or template revisions; an earlier successful test does not prove the present workbook remains correct or recoverable.
Questions to ask
Should the folder-protection credential travel with the template package?
No. Send the archive and its credential through separate approved channels, and verify the authorized recipient before release.
Does folder protection make a workbook correct or approved?
No. Folder protection can restrict selected file or folder actions; it does not establish workbook correctness, bookkeeping approval, client authorization, recipient authority or staff permissions.
Primary references
References support specific controls and do not imply endorsement.