ACCOUNTING PRINCIPLES AND STANDARDS HANDBOOK

[CHAPTER 15. RECORDS MANAGEMENT]{.underline}

[Section 1.0 General]{.underline}

This Chapter provides guidance and assistance to responsible bureau
accounting personnel on documentation, record keeping, retention, and
disposition of Federal financial records. For non-financial records,
management should consult operative units records officers (see Exhibit
15-A) or refer to the National Archives and Records Administration
(NARA) General Records Schedules at the following Internet address:
<http://www.archives.gov/records-mgmt/ardor/records-schedules.html>.

[Section 2.0 Authority]{.underline}

a.  Federal Records Act of 1950 and the Federal Records Management
    Amendments of 1976, [44
    U.S.C.](http://www.law.cornell.edu/uscode/html/uscode44/usc_sup_01_44.html)
    Secs.
    [2902](http://www.law.cornell.edu/uscode/html/uscode44/usc_sup_01_44_10_29.html)
    (5),
    [3302](http://www.law.cornell.edu/uscode/html/uscode44/usc_sup_01_44_10_33.html),
    [3303](http://www.law.cornell.edu/uscode/html/uscode44/usc_sup_01_44_10_33.html)
    (3),
    [3303a](http://www.law.cornell.edu/uscode/html/uscode44/usc_sup_01_44_10_33.html)(a),
    and
    [3309](http://www.law.cornell.edu/uscode/html/uscode44/usc_sup_01_44_10_33.html);

b.  Title [18, U.S.C. Section 2704, Chapter
    121](http://www.law.cornell.edu/uscode/html/uscode18/usc_sec_18_00002704----000-.html);

c.  [GAO Policy and Procedures Manual for Guidance of Federal Agencies,
    Title 7, Fiscal Guidance](http://www.gao.gov/decisions/ppm7.pdf);

d.  National Archives and Records Administration [44 USC
    2901-2910](http://www.law.cornell.edu/uscode/html/uscode44/usc_sup_01_44_10_29.html)
    about records management and retention.

e.  Department of Commerce [DAO
    205-1](http://dms.osec.doc.gov/cgi-bin/doit.cgi?205:112:532c6fdb480619a17dd6b35fb23dfa1f9d8787190fbe717dbfaad5371e5db044),
    "Records Management" and [DAO
    205-3](http://dms.osec.doc.gov/cgi-bin/doit.cgi?205:112:532c6fdb480619a17dd6b35fb23dfa1f9d8787190fbe717dbfaad5371e5db044),
    "Removal of Records and Other Documents."

[Section 3.0 Responsibility]{.underline}

Bureau accounting offices that create the site audit records are
responsible for the care and protection of the records. While the
records are in the custody of bureau accounting offices, officials
should ensure that the documents are not prematurely destroyed. Title
18, U.S.C., Secs. 641 and 2071 prohibit the destruction of Federal
records without proper authority. If the records are destroyed or are
accidentally mutilated or marred so that their content disappears, the
Directors, GAO Records Management Center, and the National Archives and
Records Administration (NARA), should be notified in writing.

The responsibilities of a bureau accounting office, relating to these
and other records, are included in the NARA sections of [44 USC 2901
though
2910](http://www.law.cornell.edu/uscode/html/uscode44/usc_sup_01_44_10_29.html).

[Section 4.0 Requirements]{.underline}

Each bureau accounting office, in cooperation with their records
Management Officer, must ensure a continuing, active records management
program which adheres to Departmental regulations and procedures. The
program's objectives should include:

a.  Completely and accurately documenting the organization, policies,
    functions, and procedures;

b.  Controlling the quality and content of records produced to include
    all essential transactions of the Department, in order to furnish
    the information necessary to protect the legal and financial rights
    of the Government and of persons directly affected by the
    Department's activities;

c.  Simplifying the process of records creating and maintenance; and

d.  Judiciously preserving and disposing of records;

[Section 5.0 Records Schedule]{.underline}

A Records Schedule is a document, cleared by the National Archives and
Records Administration (NARA) and, if required, approved by the
Government Accountability Office (GAO) as noted in Section 9 below, that
separately lists and describes each identifiable system of records. The
schedule also lists the retention period of these systems of records.
All accounting records should be listed and accounted for in the Records
Schedule, and their disposition is to conform to this schedule.

Virtually all the documents of an accounting office that support the
disbursement or collection of monies are GAO records and are known as
accountable officers' accounts. As such, GAO must review and approve an
accounting organization's Records Schedule.

The General Records Schedules, issued by NARA, provide mandatory
retention and disposal standards for records common to most agencies.
The General Records Schedule shall be referred to or subject to the
General Records Schedule or an approved SF 115, Request for Records
Disposition Authority, may not be destroyed until the completion of an
audit, investigation, or review by GAO involving the records, whichever
is later.

The following is the listing of General Records Schedules:

-   Schedule 1 - Civilian Personnel Records

-   Schedule 2 - Payroll and Pay Administration Records

-   Schedule 3 - Procurement, Supply, and Grant Records

-   Schedule 4 - Property Disposal Records

-   Schedule 5 - Budget Preparation, Presentation, and Apportionment
    Records

-   Schedule 6 - Accountable Officer's Accounts Records

-   Schedule 7 - Expenditure Accounting Records

-   Schedule 8 - Stores, Plant, and Cost Accounting Records

-   Schedule 9 - Travel and Transportation Records

-   Schedule 10 Motor Vehicle Maintenance and Operations Records

-   Schedule 11 Space and Maintenance Records

-   Schedule 12 Communications Records

-   Schedule 13 Printing, Binding, Duplication, and Distribution Records

-   Schedule 14 Information Services Records

-   Schedule 15 Housing Records

-   Schedule 16 Administrative Management Records

-   Schedule 17 Cartographic, Aerial Photographic, Architectural, and
    Engineering Records

-   Schedule 18 Security and Protective Services Records

-   Schedule 19 Reserved

-   Schedule 20 Electronic Records

-   Schedule 21 Audiovisual Records

-   Schedule 22 Inspector General Records (Withdrawn)

-   Schedule 23 Records Common to Most Offices Within Agencies

-   Schedule 24 Information Technology Operations and Management Records

-   Schedule 25 Ethics Program Records

-   Schedule 26 Temporary Commissions, Boards, Councils and Committees

-   Schedule 27 Records of the Chief Information Officer

[Section 6.0 Exceptions to the General Records Schedule]{.underline}

GAO will consider requests for not using applicable retention periods
specified in the General Records Schedule provided the agency furnishes
the following information:

a.  A Citation of the General Records Schedule authority that would
    normally apply;

b.  Copy of operative units' proposed schedules;

c.  A brief written explanation of how the records are used in
    conducting Government business and the reason justifying the change;
    and

d.  Identification of the items needing GAO approval, if a complete
    schedule is submitted.

[Schedule 7.0 Identification of Accountable Officers'
Accounts]{.underline}

Pursuant to GAO's definition of accountable officers' accounts, these
accounts consist of the following specific documents or their
equivalent:

a.  Statements of transactions

b.  Statements of accountability

c.  Collection schedules

d.  Collection vouchers

e.  Disbursement schedules

f.  Disbursement vouchers

g.  All other schedules and vouchers; or

h.  Documents used as schedules or vouchers.

In summary, accountable officers' accounts encompass practically all
documents supporting disbursements or collection of money. These
documents may differ from agency to agency, and some of the more common
ones are listed in the General Records Schedule.

Agency forms used in lieu of standard form vouchers or schedules, and
machine-readable/electronic data interchange versions of accountable
officers' accounts produced with GAO approval, is included in this
definition of accountable officers' accounts.

[Section 8.0 Transfer of Accountable Officers' Accounts to the Federal
Records Centers]{.underline}

Accountable Officers' accounts may be transferred to the appropriate
Federal Records Centers for storage, for servicing (if necessary),
and/or for final destruction.

Any audited accounts and all unaudited accounts more than one full
fiscal year old may be transferred to the appropriate Federal Records
Center by agencies without special permission from GAO.

Authority to transfer accountable officer's accounts, which are less
than one year old and have not been audited should be obtained from:

> U.S. Government Accountability Office
>
> Records Management Officer, OIMC/RMC
>
> 441 G Street, N.W., Room 2031, UCP
>
> Washington, D.C 20548

Accountable officers' accounts at overseas locations should be retained
for a minimum of three years before transfer. NARA regulations in 36
C.F.R. Sec. 1228.150 through 1228.164 contains the addresses of the
Federal Records Centers and the areas served by each center, as well as
procedural requirements covering the transfer of records.

Bureau accounting offices transferring fiscal records of any kind to a
Federal Records Center should be careful not to mix accountable
officers' accounts records with other records. Separate SF-135s, Records
Transmittal and Receipt, must be prepared for accountable officers'
account records and other records being transferred. Instructions for
completing SF 135s are on the reverse side of the form.

[Section 9.0 Disposal of Certain Records Subject to GAO
Audit]{.underline}

When the disposal of records depends on the completion of GAO audits of
related accountable officers' accounts and the records are not required
by the General Records Schedule or some applicable law to be retained
for a longer period, the following retention period applies:

> "Destroy original documents when three (3) -- years old or when
> audited by the Government Accountability Office, whichever is
> earlier."

However, records that are otherwise scheduled for destruction because
their prescribing retention period has expired may not be destroyed if
they are the subjects of an ongoing GAO audit.

[Section 10.0 Special Requirements Relating to Disposal of Bureau
Records]{.underline}

Records may be scheduled for disposal only in accordance with authority
granted by the Archivist of the United States. However, disposal of
certain records also requires GAO approval when the proposed disposition
period is less than that required in the appropriate General Records
Schedule. When GAO approval is required, both GAO and NARA approvals may
be requested concurrently. Requests for approval from NARA should be
channeled through operative units' records officers. These officers are
not responsible for processing requests for GAO approval. However, as
indicated in Section 11.0 of this chapter, the Archivist will not grant
approval until GAO has first agreed with the request.

> .01 Types of Records Schedules and List for which GAO has authority
>
> GAO approval must be obtained only for schedules and lists covering
> the following types of bureau records (GAO approval is not required if
> a bureau's proposed change in retention requirement conforms with the
> minimum applicable General Records Schedule requirements):

a.  Records relating to the following functions if a bureau wants to use
    retention periods different from those specified in the General
    Records Schedule:

    1.  Payroll and pay administration

    2.  Procurement and supply

    3.  Property disposal

    4.  Budget preparation, presentation, and apportionment

    5.  Accountable officers accounts

    6.  Expenditure accounting

    7.  Stores, plant, and cost accounting

    8.  Travel and transportation; and

    9.  Motor vehicle maintenance and operation

> b\. Program records, which are to be maintained for less than three
> years.
>
> c\. Records relating to claims or demands by or against the
> Government.
>
> **Note:** To facilitate the approval process, bureaus should indicate
> the General Records Schedule involved when submitting a request.

[Section 11.0 Request for GAO Approval to Dispose of
Records]{.underline}

From a procedural standpoint, the twin approvals by the Archivist and
the Comptroller General are independent of each other. However, when GAO
approval is necessary, the Archivist will not approve an agency's
disposal request until GAO has first agreed with the proposed
disposition.

RECORDS MANAGEMENT OFFICERS AND RECORDS LIASONS

  ------------------- ----------------- --------------------- --------------- --------------- ---------
  **Office/Bureau**   **Records         **Records             **Address**     **Phone**       **RG**
                      Management        Liaison/Alternate**                                   
                      Officer**                                                               

  BEA                 Denise Robinson                         1441 K St, NW\  202-606-9651    378
                                                              Room 2033\                      
                                                              Washington, DC                  
                                                              20230                           

  BIS                 Julissa Hurtado                         HCHB Room\      202-482-8093    476
                                                              Washington, DC                  
                                                              20230                           

  Census              Eric S Smith                            FOB #3, Room    301-763-4464    29
                                                              3J241\                          
                                                              Suitland, MD                    
                                                              20233                           

  Departmental        Daniel Rooney                           HCHB, Room      202-482-0517    40
  Management                                                  6625\                           
                                                              Washington, DC                  
                                                              20230                           

  EDA                 Sandi Walters     Anita Sanders         HCHB, Room      202-482-5892\   378
                                                              7217\           202-482-3905    
                                                              Washington, DC                  
                                                              20230                           

  ESA                 Pamela Moulder                          HCHB Room 4836\ 202-482-5997     
                                                              Washington, DC                  
                                                              20230                           

  ITA                 Nina Harris       Charles Jefferson     HCHB, Room      202-482-3585\   151/489
                                                              4001\           202-482-6078    
                                                              Washington, DC                  
                                                              20230                           

  MBDA                Rodney Cole       Barbara Justice       HCHB, Room\     202-482-3763\   427
                                                              Washington, DC  202-482-3341    
                                                              20230                           

  NIST                Donna Miller      no alternate          100 Bureau      301-975-3980    167
                                                              Drive\                          
                                                              Building 101\                   
                                                              Gaithersburg,                   
                                                              MD 20899-1711                   

  NOAA                Anne Baker        Kimberly Kinzey       HCHB Room 6812\ 202-482-5958\   370
                                                              Washington, DC  301-444-2116    
                                                              20230                           

  NTIA                Tony Calza        Sandra Ryan           HCHB, Room      202-482-2196\   417
                                                              4892\           202-482-5893    
                                                              Washington, DC                  
                                                              20230                           

  NTIS                Vicki Buttram     Kim Selstrom          5285 Port Royal 703-605-6133\   422
                                                              Road\           703-605-6603    
                                                              Room 1027\                      
                                                              Springfield, VA                 
                                                              22161                           

  OIG                 Dale              Joyce Baker           HCHB Room\      202-482-0923\    
                      Fields-Glivings                         Washington, DC  202-482-0029    
                                                              20230                           

  USPTO               Susan Fawcett     Thao Nguyen           MDW 4D29\       571-272-5429\   241
                                                              Alexandria, VA  571-272-5449    
                                                              22313                           
  ------------------- ----------------- --------------------- --------------- --------------- ---------