Many government records are shared by more than one governmental entity. For example, law enforcement records are shared with the Department of Child and Family Services and with county attorneys, and financial records are shared with the State Auditor’s Office. Records are sometimes shared with the federal government. Sharing records within government is governed by the Government Access and Management Act. Section 63G-2-206 describes the conditions on which a governmental entity may provide a record that is private, controlled, or protected to another governmental entity, a government-managed corporation, a political subdivision, the federal government, or another state. Examples of these conditions include when sharing is allowed by statute, when the recipient is authorized to conduct an audit, and when the recipient will use the record for a purpose similar to that for which the record was created. GRAMA also describes the conditions on which records can be shared with contractors and private providers. The Archives has published guidelines on its website called, “What GRAMA says About Sharing Records.” The Archives has also added new record sharing forms which can be used when sharing of restricted records. These forms are designed to help government understand and document the terms and conditions on which restricted records are shared. They also document agreements about providing access to shared records.