The county auditor may authorize the destruction of any bill or supporting document received from a school district for purposes of Section 42639 if all of the following conditions are met:
(a) The record, paper, or document is photographed, microphotographed, or reproduced on film of a type approved for permanent photographic records by the National Institute of Standards and Technology.
(b) The device used to reproduce such record, paper, or document on film is one which accurately reproduces the original thereof in all details.
(c) The photographs, microphotographs, or other reproductions on film are placed in conveniently accessible files and provision is made for preserving, examining, and using the same.
(Amended by Stats. 2017, Ch. 573, Sec. 73. (SB 800) Effective January 1, 2018.)