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Indiana Code 5-15-5. Records Destruction for State Government.Records technically are not destroyed until they are actually physically destroyed. The destruction of obsolete or superseded records is an essential step in maintaining a credible, reliable, and effective records system. Proper records destruction helps protect confidential information and lowers the risk of privacy or security breaches. This form documents the destruction of federal records in accordance with the Federal Records Act of 1950, as amended (44 U.S.C., Chapters 29, 31, and 33). 1. Complete and submit a copy of the Records Destruction Form used in the destruction of records to the Office of Special Collections and Records Management. Steps for Completing the Certificate of Records Destruction. Complete erasure requires several passes with data deletion software or physical destruction of the storage device. Retention periods for student attendance and graduation records.