U. S. Department of the Treasury

Washington, D.C. 20220

The Office of the Deputy Assistant Secretary

for

Privacy, Transparency, & Records

Privacy Act Handbook

TD P 25-04

8/27/2021
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Table of Contents

I. Background, Definitions & References................................................................................... 6

A. Introduction.......................................................................................................................... 6

B. Background.......................................................................................................................... 6

C. Definitions............................................................................................................................ 7

D. References............................................................................................................................ 9

II. Applying the Privacy Act to Records................................................................................... 10

A. In General........................................................................................................................... 10

B. Steps for Determining Whether the Privacy Act Applies.................................................. 10

C. Systems Covered by the Act.............................................................................................. 11

D. Systems not Covered by the Act........................................................................................ 11

E. Government-wide Systems of Records.............................................................................. 12

F. Treasury-wide Systems of Records ................................................................................... 14

III. Record Keeping Under the Privacy Act............................................................................. 15

A. General Requirements........................................................................................................ 15

B. First Amendment Rights.................................................................................................... 15

C. Information Collected from Third Parties.......................................................................... 15

D. Restrictions on the Maintenance of Information about Individuals................................... 16

E. Information Collected During Personal Interviews........................................................... 16

F. Maintaining Accurate, Relevant, Timely, and Complete Records .................................... 17

G. System Manager Responsibilities...................................................................................... 18

IV. Publishing System of Records Notices................................................................................ 20

A. General............................................................................................................................... 20

B. When to Publish a System of Records Notice ................................................................... 20

C. Federal Register Notice Documents .................................................................................. 21

D. Report to OMB and Congress Requirements..................................................................... 22

E. Format and Content of the Report ..................................................................................... 23

F. Timing................................................................................................................................ 24

G. Inventory of the Department’s Systems of Records.......................................................... 25

V. Privacy Act Statements, Social Security Numbers and Mailing Lists .............................. 26

A. Privacy Act Statement........................................................................................................ 26

B. Use and Disclosure of Social Security Numbers............................................................... 27

C. Sale or Rental of Mailing List............................................................................................ 27
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VI. Accounting of Disclosures.................................................................................................... 28

A. In General........................................................................................................................... 28

B. Requirements ..................................................................................................................... 28

C. Procedure ........................................................................................................................... 28

D. Maintenance of Accounting Records................................................................................. 28

E. Access to Records of Disclosure........................................................................................ 29

F. Processing Instructions ...................................................................................................... 29

G. Records of Accounting Not Available to the Individual ................................................... 29

VII. Disclosure of Records ......................................................................................................... 30

A. In General........................................................................................................................... 30

B. Accounting of Disclosures................................................................................................. 30

C. Disclosure Authorized Without Prior Written Consent..................................................... 30

D. Disclosure of Data from a Deceased Subject’s Records.................................................... 33

VIII. Exemptions from the Privacy Act.................................................................................... 34

A. In General........................................................................................................................... 34

B. 5 U.S.C. 522a(d)(5)............................................................................................................ 34

C. General Exemptions........................................................................................................... 34

D. Specific Exemptions .......................................................................................................... 35

E. Rulemaking Requirement .................................................................................................. 37

IX. Review and Reporting Requirements................................................................................. 39

A. Reporting Requirements .................................................................................................... 39

B. Biennial Report .................................................................................................................. 39

X. Contractors, Training, Rules of Conduct and Penalties for Non-Compliance ................ 40

A. Contractor Personnel Subject to the Act............................................................................ 40

B. Training.............................................................................................................................. 40

C. Rules of Conduct................................................................................................................ 40

D. Penalties for Non-Compliance........................................................................................... 40

XI. Judicial Review..................................................................................................................... 41

A. In General........................................................................................................................... 41

B. Conditions for Requesting Judicial Review....................................................................... 41

C. Judicial Remedies .............................................................................................................. 41

D. Misrepresentation............................................................................................................... 42

E. Courts Having Jurisdiction ................................................................................................ 42
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F. Time Limits........................................................................................................................ 42

XII. Computer Matching............................................................................................................ 43

A. In General........................................................................................................................... 43

B. Matching Program Requirements...................................................................................... 43

C. Exclusions from the Definition of a Matching Program.................................................... 44

D. Matching Notice and Publication Requirements ............................................................... 45

E. Report to OMB and Congress............................................................................................ 46

F. Preparing and Executing Matching Agreements ............................................................... 46

G. Providing Due Process to Matching Subjects.................................................................... 47

H. Data Integrity Board Approval Process............................................................................. 47

I. Definitions.......................................................................................................................... 48

Appendix A.................................................................................................................................. 49

(a) Definitions.......................................................................................................................... 49

(b) Conditions of Disclosure.................................................................................................... 51

(c) Accounting for Certain Disclosures................................................................................... 51

(d) Access to Records.............................................................................................................. 52

(e) Agency Requirements........................................................................................................ 53

(f) Agency Rules..................................................................................................................... 54

(g) Civil Remedies................................................................................................................... 55

(h) Rights of Legal Guardians................................................................................................. 56

(i) Criminal Penalties.............................................................................................................. 56

(j) General Exemptions........................................................................................................... 56

(k) Specific Exemptions .......................................................................................................... 57

(l) Archival Records ............................................................................................................... 58

(m) Government Contractors.................................................................................................... 58

(n) Mailing Lists...................................................................................................................... 58

(o) Matching Agreements........................................................................................................ 59

(p) Verification and Opportunity Contest Findings................................................................. 60

(q) Sanctions............................................................................................................................ 61

(r) Report on New Systems and Matching Programs ............................................................. 61

(s) Biennial Report .................................................................................................................. 61

(t) Effect of Other Laws.......................................................................................................... 61
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(u) Data Integrity Boards......................................................................................................... 62

(v) Office of Management and Budget Responsibilities......................................................... 63

Appendix B.................................................................................................................................. 65

A. Office of the Federal Register SORN Template – Full Notice ............................................ 65

B. Office of the Federal Register SORN Template – Notice of Revision ................................ 69

C. Office of the Federal Register Notice of Rescindment Template ........................................ 71

Appendix C.................................................................................................................................. 72

A. Preamble ............................................................................................................................ 72
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I. Background, Definitions & References

A. Introduction

The Office of Privacy, Transparency, & Records, is issuing this handbook to carry out the 

provisions of the Privacy Act of 1974, as amended, 5 U.S.C. 552a. The handbook establishes the 

Department of the Treasury’s guidelines and procedures for employees who maintain, collect, 

use, disseminate or amend records about individuals. Questions about this handbook or the 

Privacy Act should be directed to the Office of Privacy, Transparency, & Records at 202-622-

0755 or via email at privacy@treasury.gov. This handbook applies to all systems of records 

maintained by the Department of the Treasury. A system of records is “a group of any records 

under the control of any agency from which information is retrieved by the name of the individual 

or by some identifying number, symbol, or other identifying particular assigned to the 

individual.” The term “system of records” is not limited to information stored on information 

systems and databases. In the context of the Privacy Act, the term “system” refers to any 

grouping of records in paper files, information systems, or other electronic or digital mediums.

B. Background

The Privacy Act of 1974, as amended, 5 U.S.C. 552a, Public Law 93-579 (“Privacy 

Act” or “the Act”), provides safeguards against the misuse of records Federal agencies 

maintain about individuals. In general, the Act requires Federal agencies to publish 

information explaining how records about individuals are collected, maintained, used, 

and disseminated by the Federal government. Subject to certain exceptions, the Privacy 

Act also permits individuals to gain access to their records which are maintained in a 

system of records and to seek amendment of any incorrect or incomplete information 

contained in those records.

Broadly stated, the purpose of the Act is to balance the government's need to maintain 

information about individuals with the rights of individuals to be protected against unwarranted 

invasions of their privacy stemming from Federal agencies' collection, maintenance, use and 

disclosure of personal information about them.

The historical context of the Act is important to an understanding of its purposes. In 1974, 

Congress was concerned about the Watergate scandal and allegations of illegal surveillance and 

investigation of individuals by Federal agencies. Congress was also concerned with potential 

abuses presented by the government's increasing use of computers to store and retrieve personal 

information by means of a single, universal personal identifier, such as an individual's social 

security number.

Specifically, the Act focuses on four policy objectives:

1) To establish a code of "fair information practice principles" (FIPPs) that require agencies to 

comply with statutory norms for collection, maintenance, and dissemination of records.

2) To restrict disclosure of any item, collection, or grouping of information about an individual 

maintained by agencies.

3) To grant individuals increased rights of access to records maintained about them.

4) To grant individuals the right to seek amendment of records maintained about them upon a 

showing that the records are not accurate, relevant, timely or complete.
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Information on the processes related to requests for notification and access, requests for 

amendment and reviews of denials of amendment requests are within the Treasury Privacy Act 

Regulations (31 CFR Part 1, Subpart C). These topics are not covered in this Handbook to avoid 

redundancy (5 U.S.C. 552a (f) (1), (2) and (3); 5 U.S.C. 552a (d)). 

C. Definitions

1) Access. Furnishing to or permitting review of records or a copy of records to the subject of the 

records or their authorized representative. Note: There is no provision in the Privacy Act for 

administrative appeal from denials of access. To address this gap in the law, it is Treasury’s 

policy to provide maximum disclosure benefits by processing requests under both the Freedom of 

Information Act (FOIA) and the Privacy Act, thereby extending the FOIA appeal rights to also 

apply to access denials.

2) Accounting of Certain Disclosures. A record which gives a description of the Privacy Act 

records that have been disclosed to any person or organization external to the agency, the name 

and mailing address of the person or agency to whom the disclosure was made, the method and 

purpose of the disclosure, and the date of the disclosure. An accounting does not need to be kept 

of intra-agency disclosures or disclosures under the Freedom of Information Act.

3) Agency. The term includes “any executive department, military department, Government 

corporation, Government controlled corporation or other establishment in the executive branch of 

the Government (including the Executive Office of the President, or any independent regulatory 

agency.” (5 U.S.C. 552 (e))

4) Alteration to a System of Records. Any change to an existing system of records including, but 

not limited to, adding new routine uses or modifying routine uses; increasing or changing the 

number or types of individuals on whom records are maintained; expanding the type or categories 

of information maintained; changing the manner in which records are organized or the manner in 

which records are indexed or retrieved so as to change the nature or scope of those records; 

changing the purpose for which the information is used; changing the equipment configuration 

(i.e., hardware, software, or both) on which the system is operated so as to create the potential for 

either greater or easier access; or causing a system of records to be withdrawn, suspended, 

canceled, terminated, and subsequently reinstated.

5) Amendment. A correction and/or addition to a record made pursuant to a request for change by 

the individual who is the subject of the records. A correction includes the removal of some word, 

phrase, sentence, paragraph, or page from the records, or altering an incorrect statement, date, etc. 

Addition may mean adding material that is furnished by the subject or a statement executed by 

the subject. Such a statement may or may not be sworn to or affirmed. As used throughout this 

handbook, the term "amendment" is meant to include both correction of records or addition to a 

record to make it accurate.

6) Appeal. A request for review of an agency decision to refuse to grant a requested amendment of a 

record.

7) Appellate Official. The individual designated by the bureau pursuant to Treasury Directive (TD) 

25-04 to either affirm or reverse the initial determination denying amendment of a record under 

the Privacy Act, when that initial determination is appealed by the requester.

8) Bureau. A unit of the Department of the Treasury (sometimes referred to in this Handbook as 

“Components). The bureaus of the Department of the Treasury are:

a) Departmental Offices (DO)

b) The Office of Inspector General (OIG)

c) Treasury Inspector General for Tax Administration (TIGTA)
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d) Special Inspector General for the Troubled Assets Relief Program (SIGTARP)

e) Special Inspector General for Pandemic Recovery (SIGPR) 

f) Alcohol and Tobacco Tax and Trade Bureau (TTB)

g) Office of the Comptroller of the Currency (OCC)

h) Bureau of Engraving and Printing (BEP)

i) Bureau of the Fiscal Service (FS)

j) Internal Revenue Service (IRS)

k) United States Mint (MINT)

l) Financial Crimes Enforcement Network (FINCEN)

9) Computer Matching Program. A procedure in which a computer is used to compare two or 

more automated systems of records or a system of records with a set of non-federal records to 

find individuals who are common to more than one system or dataset. The procedure includes all 

of the steps associated with the match, including obtaining the records to be matched; actual use 

of the computer; administrative and investigative action on any matches; and disposition of the 

personal records maintained in connection with the match. A single matching program may 

involve several matches among a number of participants.

10) Department. The Department of the Treasury, encompassing the Departmental Offices and all 

other Treasury bureaus.

11) Determination. An agency decision made by a Responsible Official to grant or deny access in 

whole or in part to a record which is part of a system of records; or to grant or deny a requested 

amendment of a record, in whole or in part, in a Treasury system of records.

12) Disclosure. Furnishing a record to a third party by any means of communication – written, oral, 

electronic, or mechanical – without the consent of the subject. This includes furnishing records

pursuant to one of twelve statutory exceptions (to the consent requirement) as permitted by 

subsection (b) of the Act.

13) Individual. A citizen of the United States or an alien lawfully admitted for permanent residence. 

This definition does not include corporations, partnerships, or other business organizational 

entities.

14) Maintain. This term includes collecting, keeping, using, or disseminating records.

15) Privacy Act Statement. A statement contained on any form used to collect information from an 

individual, or on a separate form that can be retained by the individual, which specifies the 

statutory authority for collecting the data; indicates whether furnishing the data is mandatory or 

voluntary; states if there is any effect for not furnishing the data; defines the purpose for 

collecting the data and the primary use(s) for which it will be used; and states other probable 

routine uses, if any.

16) Record. As used in the Privacy Act, any item, collection, or grouping of information about an 

individual that is maintained by the Department of the Treasury and that contains the name, or an 

identifying number, symbol or other identifying particular assigned to the individual, such as a 

finger or voice print or a photograph. The record may include, but is not limited to, the 

individual's education, financial transactions, medical history, and criminal or employment 

history.

17) Responsible Official. The system manager or the head of the organizational unit having 

immediate custody of the records and who has been delegated by the system manager to perform 

Privacy Act activities in accordance with TD 25-04.

18) Routine Use. The use of a record for purposes which are compatible with the purpose for which 

the record was collected. The compatibility requirement applies to uses of the records internally 
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within the agency and when disclosed externally (to persons or organizations outside the agency). 

Internally (within the agency), this means that the agency cannot collect the records for one 

purpose and then use the records for an unrelated purpose without first obtaining the consent of 

the individual. Externally, it means the agency must list in its system of records notice all the uses 

to which the records will be put outside the agency. In this context disclosing the records outside 

the agency to another agency or person is deemed a use. The system of records notice, which the 

Privacy Act requires agencies to publish in the Federal Register, must contain a listing of all of 

the agency’s external routine uses (i.e., routine disclosures outside the agency) for the records 

maintained in a particular system of records. 

19) Statistical Record. A record in a system of records maintained for statistical research or 

reporting purposes only and not used in whole or part in making any determination about an 

identifiable individual, except as provided by 13 U.S.C. 8.

20) System of Records Notice. Notice published in the Federal Register for each system of records 

being maintained by an agency. The publication of this notice is required by the Privacy Act.

21) System of Records. A group of any records under the control of the Department from which 

information is retrieved by the name of an individual, or by some other identifying number, 

symbol, or assigned to an individual. This includes records maintained in paper or electronic 

formats.

22) System Manager. The bureau official identified in a system of records notice as the manager of a 

system of records; and for Government-wide systems of records, the individual designated by the 

agency to act on behalf of the system manager.

D. References

1) Privacy Act of 1974, as amended, 5 U.S.C. 552a (Pub. L. 93-579).

2) Department of the Treasury Privacy Act Regulations, 31 CFR Part 1, Subpart C.

3) Treasury Directive 25-04, “The Privacy Act of 1974, As Amended” (February 4, 2014).

4) Computer Matching and Privacy Protection Act of 1988 (Pub. L. l00-503).

5) Office of Management and Budget (OMB) Circular A-108, “Federal Agency Responsibilities 

for Review, Reporting, and Publication under the Privacy Act (December 23, 2016).

6) OMB Final Guidance Interpreting the Provisions of Public Law 100-503, Computer 

Matching and Privacy Protection Act of 1988, (June 19, 1989).

7) OMB Circular A-130, Management of Federal Information Resources (July 28, 2016).

8) Office of Personnel Management (OPM) Regulations, 5 CFR 293.311.

9) National Archives and Records Administration (NARA), General Records Schedule, dated 

September 2004.

10) "Document Drafting Handbook," Office of the Federal Register, NARA.

11) Department of Justice, Office of Information and Privacy, "Freedom of Information Act 

Guide & Privacy Act Overview," updated annually.

12) "Guidelines on Relationship between the Privacy Act of 1974 and the Debt Collection Act of 

1982" (March 30, 1983). 

13) “Department of the Treasury Security Manual,” TD P 15-71 (June 17, 2011).

14) National Archives and Records Administration, “Privacy Act Issuances.”

15) Report of the Secretary's Advisory Committee on Automated Personal Data Systems, 1973.

16) Freedom of Information Act, 5 U.S.C. 552.

Return to Table of Contents
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II. Applying the Privacy Act to Records

Summary: This chapter provides the criteria for determining whether a collection of records is subject 

to the Privacy Act. A listing of the Government-wide systems of records is provided at the end of the 

chapter.

A. In General 

Before maintaining information about individuals, the bureau or office must determine whether the 

Privacy Act applies to the information. Consider whether the information will be retrieved by name or 

personal identifier or whether the system can be operated without retrieving the information by a 

personal identifier. A bureau or office that needs to make a determination regarding the application of 

the Privacy Act to a collection of records should contact their bureau’s Privacy Officer for assistance. 

If a program needs help identifying its bureau’s Privacy Officer, please email Privacy@Treasury.gov

and the Office of Privacy, Transparency, & Record’s Privacy and Civil Liberties team will send you 

the contact information for your bureau’s Privacy Officer.

The Privacy Act, unlike the FOIA, has several definitions that limit the applicability of the Act’s 

requirements. The two major qualifications in the Act are found in the definition of “record” and 

“system of records,” and must be carefully considered when determining whether the information is a 

“record” that is maintained in a Privacy Act “system of records.” These qualifications are of 

importance when the records are in an information system or are the raw data logs generated to 

administer an automated system or network.

The determination that a particular set of records is subject to the Privacy Act obligates Treasury to 

publish a Privacy Act system of records notice in the Federal Register; develop a Privacy Act 

statement for each form or other point of collection that is used to collect information from an 

individual (a form the bureau or office can provide to individuals who orally provide information that 

will be maintained in a system of records); establish a means of providing the “accounting of 

disclosures” required by the Act; address the recordkeeping and safeguarding requirements; establish 

procedures for access to and amendment of the records; and if necessary, publish a rule exempting the 

system of records from provisions of the Act. [See Section IV of this document for guidance in 

publishing a Privacy Act notice.]

B. Steps for Determining Whether the Privacy Act Applies

1) First, make a determination about whether the information meets the Privacy Act definition of a 

“record.” It is important to note that the Privacy Act definition of this term is narrower than it is 

in the context of National Archives and Records Administration (NARA) records management 

compliance. The Privacy Act defines a record as follows:

Any item, collection, or grouping of information about an individual that is maintained by the 

Department and that contains the name, or an identifying number, symbol or other identifying 

particular assigned to the individual, such as a finger or voice print or a photograph. The record 

may include, but is not limited to, the individual's education, financial transactions, medical 

history, and criminal or employment history.

If your information does not meet this definition of a “record,” you are not 

required to draft a system of records notice. Please consult with your bureau’s 

Privacy Officer before you reach this conclusion. 
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If your information does meet this definition of “record”, please proceed to step 2 

below.

2) Second, make a determination about whether the information will be operated as a 

“system of records.” The Privacy Act defines a system of records as: A group of 

any records under the control of the Department from which information is 

retrieved by the name of an individual, or by some other identifying number, 

symbol, or particular assigned to an individual.” Names of individuals, some 

other identifying number, symbol, or assigned to an individual are commonly 

referred to as “personal identifiers.” The use of names or personal identifiers to 

retrieve a record determines whether the record, regardless of whether it’s an 

electronic or paper record, is a record maintained in a "system of records" under 

the requirements of the Privacy Act. If you do not retrieve records by a personal 

identifier (for example, you do not input a name, address, SSN, email address, or 

phone number into a search function in an information system), you are not 

required to draft and publish a system of records notice. The mere fact that the 

records are capable of retrieval by a personal identifier is not enough. Authorized 

users of the records must actually retrieve the records by a personal identifier for 

the Act to apply. If authorized users of the records do not actually retrieve the 

records by a personal identifier, you are not required to draft a system of records 

notice. Please consult with your bureau’s Privacy Officer before you reach this 

conclusion.

C. Systems Covered by the Act

The following are some examples of systems of records that are covered under the Act:

1) A paper or electronic system of files kept by a supervisor on each employee that includes 

information concerning hiring, promoting, or training of each employee, filed, and retrieved by 

the employee’s name and/or Treasury Employee Identification Number (EMPLID).

2) A system of files containing information such as a contractor's personal address, experience, 

qualifications, references, etc., and retrieved by the individual's name.

3) A system of files with applications for employment that are filed and retrieved by the applicant’s 

name. 

4) A system of files with applications for a grant program upon which a decision is made based on 

one or more personal characteristics of an individual and retrieved by a computer-generated ID 

number assigned to the grant applicant.

5) An audit trail of a system, where records are retrieved for the purposes of identifying an 

individual to resolve technical errors or determine program accuracy.

D. Systems not Covered by the Act

The following are some examples of collections of records that are not covered under the Act:

1) Purely private notes maintained by a supervisor regarding employees, used as personal memory 

refreshers.

2) Folders named for each state or congressional district with no index by an individual's name.

3) Records filed by subject matter (e.g., "general correspondence," "employee grievances") or 

company names, with no separate indices which enable retrieval by an individual's name or 

assigned number or symbol.
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4) A personal phone list, card index system or contact file maintained by individual employees to 

assist them in their work, enabling them to meet deadlines, call people in other bureaus, etc.

If the Privacy Act applies to the records, a determination should be made as to whether the 

records are already covered by an existing Bureau or Office-specific system of records notice (or 

an existing notice that could be modified to accommodate related records). A Bureau or Officespecific system of records notice is a notice that only addresses a particular Treasury Bureau or 

Office’s use of a system of records. If an existing Bureau or Office-specific notice already exists 

that covers the type of records being used in a new project or program (or can be altered for that 

purpose), it should be used to cover the records. For example:

a) Travel records may already be covered by an existing Bureau or Office-specific system of 

records notice.

b) System of records notices that contain the same kinds of individuals, information, and routine 

uses, but are in different locations can easily be amended to add a new location.

c) If there is no existing Bureau or Office-specific system of records notice that covers the 

records (or can be amended to cover the records), is there a “Government-wide” system of 

records notice that covers the records? 

E. Government-wide Systems of Records

Typically, a Federal agency publishes its own SORNs for the systems of records it maintains. Certain 

Federal agencies, however, have the subject matter expertise with respect to particular systems of 

records that are commonly maintained by all Federal agencies. These Federal agencies have the 

responsibility for using their expertise to publish one or more SORNs which are applicable to all 

Federal agencies on a Government-wide basis. These SORNs are referred to as “Government-wide 

SORNs.” If a Treasury Bureau or Office maintains a system of records covered by a Governmentwide SORN, they do not need to publish their own SORN to cover these records.

There are eight Federal agencies responsible for publishing Government-wide SORNs. These 

agencies and the respective system number, system name, and the date and cite of its publication in 

the Federal Register are listed below:

1) Equal Employment Opportunity Commission.

a) EEOC/GOVT-1 -- Equal Employment Opportunity in the Federal Government Complaint 

and Appeals Records. Published July 30, 2002, at 67 FR 49338.

2) Environmental Protection Agency.

a) EPA-GOVT-1 – Emissions Inspection and Maintenance Records for Federal Employees 

Parking at Federal Parking Facilities. Published October 1, 2001, at 66 FR 49947

b) EPA-GOVT-2 -- Federal Docket Management System (FDMS). Published March 24, 2005, 

at 70 FR 15086.

3) DHS/Federal Emergency Management Agency.

a) DHS/FEMA/GOVT-1 -- National Defense Executive Reserve System, Published January 7, 

2009 at 74 FR 722.

4) Federal Retirement Thrift Investment Board.

a) FRTIB-1 Thrift Savings Plan Records. Published: 64 FR 50092, September 15, 1999. 

Effective: January 3, 2000 (see 64 FR 67917, dated December 3, 1999).

5) General Services Administration.

a) GSA/GOVT-2 --Employment Under Commercial Activities Contracts. Published February 

10, 1983 at 48 FR 6176.
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b) GSA/GOVT-3-- Travel Charge Card Program. Published September 10, 2009, at 74 FR 

46592.

c) GSA/GOVT-4 --Contracted Travel Service Program. Published April 25, 2008, at 73 FR 

22401.

d) GSA/GOVT-5--Access Certificates for Electronic Services (ACES). Published April 25, 

2008, at 73 FR 22380.

e) GSA/GOVT-6--GSA SmartPay[reg] Purchase Charge Card Program. Published April 25, 

2008, at 73 FR 22376.

f) GSA/GOVT-7--Personal Identity Verification Identity Management System (PIV DMS). 

Published April 25, 2008, at 73 FR 22377.

g) GSA/GOVT-8--Excluded Parties List System (EPLS). Published April 25, 2008, at 73 FR 

22374.

h) GSA/CIO-1 System name: GSA Smart Card Program. Published October 25, 2006 at 71 FR 

62469 (PIV Card system).

6) Department of Labor.

a) DOL/GOVT-1-- Office of Worker’s Compensation Programs, Federal Employees’ 

Compensation Act Files. Published September 23, 1993, at 58 FR 49556.

b) DOL/GOVT-2 -- Job Corps Student Records. Published September 23, 1993, at 58 FR 49558.

7) Merit Systems Protection Board. 

a) MSRB/GOVT-1 -- Appeal and Case Records. Published November 21, 2002 at 67 FR 70254.

8) Office of Government Ethics.

a) OGE/GOVT-1 -- Executive Branch Public Financial Disclosure Reports and Other Ethics 

Program Records. Published January 22, 2003, at 68 FR 3099.

b) OGE/GOVT-2 -- Confidential Statements of Employment and Financial Interests. Published 

January 22, 2003, at 68 FR 3101.

9) Office of Special Counsel.

a) OSC/Govt-1-- OSC complaint, Litigation and Political Activity Files. Published November 

19, 1999, at 64 FR 63359.

10) Office of Personnel Management.

a) OPM/GOVT-1 General Personnel Records, December 11, 2012, 77 FR 73694, as modified 

by 80 FR 74815 (November 30, 2015)

b) OPM/GOVT-2 Employee Performance File System Records, June 19, 2006, 71 FR 35342, 

35347, as modified by 80 FR 74815 (November 30, 2015)

c) OPM/GOVT-3 Records of Adverse Actions, Performance Based Reduction in Grade and 

Removal Actions, and Termination of Probationers, April 27, 2000, 65 FR 24732, as 

modified by 80 FR 74815 (November 30, 2015)

d) OPM/GOVT-5 Recruiting, Examining, and Placement Records, March 26, 2014, 79 FR 

16834, as modified by 80 FR 74815 (November 30, 2015)

e) OPM/GOVT-6 Personnel Research and Test Validation Records, June 19, 2006, 71 FR 

35354, as modified by 80 FR 74815 (November 30, 2015)

f) OPM/GOVT-7 Applicant Race, Sex, National Origin and Disability Status Records, June 19, 

2006, 71 FR 35356, as modified by 80 FR 74815 (November 30, 2015)

g) OPM/GOVT-9 File on Position Classification Appeals, Job Grading Appeals, Retained Grade 

or Pay Appeals, Fair Labor Standard Act (FLSA) Claims and Complaints, Federal Civilian 

Employee Compensation and Leave Claims, and Settlement of Accounts for Deceased 

Civilian Officers and Employees, October 1, 2013, 78 FR 60331, as modified by 80 FR 

74815 (November 30, 2015)
14

h) OPM/GOVT-10 Employee Medical File System Records, June 21, 2010, 75 FR 35099, as 

modified by 80 FR 74815 (November 30, 2015)

11) Department of Transportation.

a) DOT/ALL-8--Employee Transportation Facilitation. Published April 11, 2000, at 65 FR 

19475.

If there is no existing Bureau or Office-specific or Government-wide system of records notice 

that covers the records (or can be amended to cover the records), is there a “Treasury-wide” 

system of records notice that covers the records? 

F. Treasury-wide Systems of Records

Typically, Treasury Bureaus and Offices publish their own notices for systems of records they 

maintain that are unique to a Treasury mission. At Treasury, some systems of records are not covered 

by a bureau-specific or Government-wide system of records notice, but the records are of a type 

commonly maintained by all (or most) Treasury Bureaus and Offices. In these cases, Treasury 

publishes a single system of records notice to cover all Treasury Bureaus and Offices that maintain 

these records. These notices are referred to as “Treasury-wide” systems of records notices. If a 

Treasury Bureau or Office maintains a system of records covered by a Treasury-wide system of 

records notice, they do not need to publish their own notice to cover these records.

Return to Table of Contents
15

III. Record Keeping Under the Privacy Act

Summary: This chapter identifies records management issues and restrictions imposed by the Privacy Act 

upon the collection and maintenance of information. The general requirements imposed on a system 

manager by the Act are also highlighted.

A. General Requirements 

The Privacy Act and Treasury Department regulations require that before an agency begins to collect 

information on individuals, it must realistically assess the need to maintain such information and have 

a plan for the collection, processing, use, storage, and disposition of information.

Each component shall establish appropriate administrative, technical, and physical safeguards to 

ensure the security and confidentiality of records and to protect against any anticipated threats or 

hazards to their security or integrity which could result in substantial harm, embarrassment, 

inconvenience, or unfairness to any individual on whom information is maintained.

All employees involved in the design, development, operation, or maintenance of any system of 

records subject to the Privacy Act must be aware of the potential civil and criminal penalties for 

violating certain provisions of the Act. 

B. First Amendment Rights

No Treasury Bureau or Office may maintain records describing how any individual exercises rights 

guaranteed by the First Amendment. First Amendment rights include, but are not limited to religious 

and political beliefs, freedom of speech and of the press, and freedom of assembly and petition. 

Although the Department generally may not maintain these records, there are three exceptions to this 

rule:

1) If the law specifically authorizes it. For instance, an individual's religious affiliation is made 

known when verifying contributions above a specified amount on tax returns or describing 

contributions to tax exempt groups of which he or she is a member.

2) If the individual expressly authorizes it. For example, the individual provides information 

regarding experience as a group leader in a political organization to demonstrate leadership skills 

when applying for a government position.

3) If the records are pertinent to and within the scope of an authorized law enforcement activity. For 

example, these records may be maintained pursuant to an authorized law enforcement 

investigation in which evidence suggests that political or religious activities may be used as a 

cover for illegal activities.

C. Information Collected from Third Parties

Since information collected from a third-party source could be erroneous, irrelevant, or biased, 

subsection (e)(2) of the Privacy Act provides that determinations which may adversely affect an 

individual's rights, benefits and/or privileges under a Federal program must be made on the basis of 

information supplied by the records subject when practicable. 

Procedures should be periodically reviewed to be sure that they are consistent with subsection (e)(2) 

of the Privacy Act and should consider:
16

1) The nature of the program whereby information can only be gathered from third-party sources, 

such as employers and banks providing earning statements to the Social Security Administration 

and to the Internal Revenue Service;

2) The cost of collecting the information directly from individuals compared with the cost of 

collecting information from third parties;

3) The risk that inaccurate information could adversely affect the individual;

4) The need to ensure the accuracy of information supplied by the individual; and

5) The need to ensure the accuracy of the information supplied by the third party by consulting with 

the individual involved before making a determination based on the third-party information.

D. Restrictions on the Maintenance of Information about Individuals

Subsection (e)(1) provides that each agency that maintains a system of records will "maintain in its 

records only such information about an individual as is relevant and necessary to accomplish a 

purpose of the agency required to be accomplished by statute or by executive order of the President."

1) The information must serve a purpose required by statute or Executive Order.

2) Information must be both relevant and necessary to accomplish the authorized purpose for which 

it was intended. To determine this, it must be established that a legitimate purpose will be served 

by the information being maintained consistent with the intent of the Act.

3) The factors considered in determining whether information is relevant and necessary may vary, 

depending on the needs in each specific case. Examples of some of these considerations are:

a) Does the information relate to the legal purpose for which the system is maintained?

b) What are the adverse consequences, if any, of not collecting this information?

c) Does information have to be used in an individually identifiable form?

d) Could a sampling of information be used or does information have to be collected on 

everyone in the system?

e) How long is it necessary to retain the information?

f) Even though the information may be relevant and necessary under the statute, is it 

specifically relevant and necessary only in certain areas?

4) The content of systems of records should be analyzed or reviewed periodically:

a) In connection with the initial design of a system of records; or

b) Whenever any change is proposed to an existing system of records; or

c) Whenever an individual requests deletion of information on the basis that it is not relevant 

and necessary. If the inclusion of this information is characteristic of the types of records 

collected throughout the system, but is truly not relevant and necessary, the system manager 

must correct the problem immediately.

5) Special attention should be paid to the design of an automated system. At the time of the initial 

design, careful consideration should be given to including only information that is specifically 

"relevant" and "necessary." 

E. Information Collected During Personal Interviews 

Special problems may be encountered when information is gathered in personal interviews or by 

using investigative procedures and recorded in narrative form. There is a greater risk of gathering 

information that is not truly relevant or necessary. Instructions to personnel should stress the 

following:

1) The use of judgment and discretion in determining the kind of information to be requested and 

recorded as it relates to the purpose of the investigation or inquiry.
17

2) The use of extreme caution when dealing with information that would not generally be made 

public by the individual involved. This information should be collected only if it can be shown 

that it bears a direct relationship to the purpose for its collection.

3) Even though a person voluntarily provides information, this in itself does not permit recording it, 

unless it specifically relates to the purpose for its collection.

4) Opinions and subjective impressions about individuals should be avoided unless they serve a 

purpose in the collection of the information. For example, an official may record these 

impressions when investigating potential crimes or when recommending further investigations. 

These impressions should be identified as such and, whenever possible, include factual data.

Review procedures should be set up and used by the system manager to identify any instances 

where irrelevant and unnecessary data may have been collected. Reviewers should be authorized 

to delete this information from the record, making a note that irrelevant information has been 

deleted during a review. Employees should be made aware of these instances so that they may 

better understand the importance of gathering only relevant and necessary material. Whenever the 

collection of irrelevant data appears to be a rather widespread problem, further guidance should 

be given, or other corrective actions taken if warranted.

F. Maintaining Accurate, Relevant, Timely, and Complete Records

Subsection (e)(5) provides that each agency that maintains a system of records will "maintain all 

records which are used by the agency in making any determination about any individual with such 

accuracy, relevance, timeliness, and completeness as is reasonably necessary to assure fairness to the 

individual in the determination." An exception to this requirement is when the agency has properly 

exempted a system of records from certain provisions of the Act pursuant to 5 U.S.C. 552a (j) and (k) 

[See Section XI of this document].

Subsection (e)(6) provides that "prior to disseminating any record about an individual to any person 

other than an agency, unless the dissemination is made pursuant to subsection (b)(2) of this section 

[the FOIA], make reasonable efforts to assure that such records are accurate, complete, timely, and 

relevant for agency purposes." This rule does not apply to disclosures made under FOIA because the 

agency’s obligation under FOIA is to provide access to existing records in their current form, not to 

create new (including modified) records. When the information is based upon statements made by 

others (e.g., witness statements), the nature of the information and the purpose of the collection 

should be clearly stated. Accuracy, relevance, completeness, and timeliness are all always essential 

when collecting information that will be stored in a system of records. Absolute accuracy of records 

maintained in a system of records is, however, not required. Any records disclosed to a person outside 

the agency, (except another agency) must be as accurate as appropriate for purposes of the agency 

which maintained the records. It may be appropriate to advise recipients that the information 

disclosed was accurate as of a specific date, such as the last date on which a determination was made 

by the agency regarding known limits on its accuracy.

There is a continuing responsibility to meet the requirements of subsections (e)(5) and (e)(6). 

Employees must be alert to the fact that notations made, and actions taken may have far-reaching 

effects on the rights of individuals. Employees must make a reasonable effort to assure that the 

records created will not result in any unfair determinations about any individual.

Employees who discover discrepancies should report them to the system manager so that review and 

appropriate action can be taken.
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G. System Manager Responsibilities

System managers play a key role in the operation of the system of records under their control by 

ensuring compliance with the Privacy Act. They act as the primary point of contact for receipt of 

requests for review, access, amendment, and the accounting of disclosures. System managers are also 

responsible for notifying the Departmental or Bureau Privacy Officer when establishing, maintaining, 

revising, or deleting a system of records. In addition to designing and developing the system of 

records, system managers are involved with initiatives for matching activities, and the disclosure and 

dissemination of information.

Each system manager should be aware of the requirements of the Privacy Act; OMB Circular A-130, 

Appendix I - “Federal Agency Responsibilities for Maintaining Records About Individuals,” 61 

Federal Register 6428, dated February 20, 1996; Department of the Treasury Disclosure Regulations, 

31 CFR Part 1, Subpart C; and Treasury Directive 25-04 “Implementation of the Privacy Act of 1974, 

as Amended.”

System managers are initially responsible for determining when information about individuals needs 

to be collected, the policy objectives to be served by the collection, and whether the collection is 

authorized by a statute or Executive Order. In assessing the need for the information, the system 

manager should consider whether the agency really needs to use information that is individually 

identifiable or whether a sampling procedure or other non-specific process would suffice. The

assessment should also consider the financial cost associated with maintaining the information, and 

the risks or adverse consequences if the agency does not collect the information.

When developing a system, system managers need to be aware of the types and source(s) of the 

information that is relevant and necessary to meet the policy objectives to be served by the collection. 

Whenever a Bureau or Office collects information about an individual from third-party sources that 

could be used to deny a privilege, benefit or right to an individual, greater care must be taken because 

of the risk that information from third-party sources may be erroneous, outdated, irrelevant or biased.

System managers must work with their Bureau/Office Privacy Officer, Chief Information Officer, 

legal counsel, and procurement office, as necessary to:

1) Prescribe the policies and procedures used for maintaining the system of records which includes 

collection, access, storage, retention and disposal of the records;

2) Determine if the records qualify for exemption from certain provisions of the Privacy Act 

pursuant to 5 U.S.C. 552a (j) or (k) or if the records may be compiled in anticipation of litigation;

3) Become familiar with the Privacy Act’s restrictions on contractor access to and/or maintenance of 

systems of records and ensure that appropriate requirements are included in solicitations and 

contracts; 

4) Ensure the deployment of necessary administrative and physical controls for storing and 

safeguarding records to ensure the protection of the records system from unauthorized access or 

disclosure (e.g., physical security, personnel screening, etc.) and from physical damage or 

destruction;

5) Determine the categories or levels of employees within the agency who need to access the records 

for the performance of their official duties;

6) Determine the format or media in which the records are maintained (paper, electronic), how long 

the records will be maintained, and when they will be moved to a Federal Records Center (FRC) 

or turned over to the National Archives and Records Administration (NARA); and
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7) Develop criteria for determining at what point the records will have satisfied the purpose for 

which they were collected and when and how the records will be destroyed unless already subject 

to a records retention schedule.

Return to Table of Contents
20

IV. Publishing System of Records Notices

Summary: This chapter pertains to the drafting and publication of Privacy Act notices. The requirements 

of the Office of the Federal Register concerning Privacy Act notices and rulemaking documents are 

highlighted. The elements needed for a notice and report to OMB and Congress are explained.

A. General

Information about individuals cannot be collected for inclusion in a system of records until Treasury 

publishes a notice of that system in the Federal Register.

A system of records may be operated exclusively by a Bureau or Office; however, Treasury’s 

Departmental Offices is responsible for publishing the system notice in the Federal Register.

Each Bureau or Office is responsible for preparing the required reports and notices of proposals to 

establish or alter a system of records. The Bureau or Office must prepare these notices and reports in 

accordance with this handbook and the Office of Management and Budget Circular No. A-108, 

Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act. The 

Bureau or Office must prepare, for the signature of the Deputy Assistant Secretary for Privacy, 

Transparency, & Records (DASPTR), all required documentation necessary for submission to: (1) the 

Office of the Federal Register; (2) Congress, and (3) the Office of Management and Budget. 

The Bureau or Office must ensure the completion and publication in the Federal Register of a system 

of records notice or altered system of records notice before maintaining (if a new system of records) 

or continuing to maintain (if altered) the system of records. An officer or employee of a Bureau or 

Office who willfully maintains a system of records without meeting the notice requirements of the 

Act may be found guilty of a misdemeanor and fined up to $5,000.

The public notice must be as simple and clear as possible while achieving the objective of informing 

the public of the nature and purpose of the system of records. Therefore, the Bureau or Office must 

exercise care in the tone, language, length, and amount of detail in the public notice posted in the 

Federal Register.

Each Bureau or Office responsible for creating a new system of records or altering an existing system 

of records must first have the required documentation reviewed and approved by the bureau’s legal 

counsel (and any other Bureau or Office officials whose concurrence is required per Bureau/Office 

processes) before sending it to the Office of Privacy, Transparency, and Record’s Privacy and Civil 

Liberties Team: (1) for initial review; and (2) approval of the final version of all system notices, 

reports, etc.

The final package the Bureau or Office sends to the Office of Privacy, Transparency, and Record’s 

Privacy and Civil Liberties Team for signature must include a transmittal memorandum to the 

DASPTR from the head of the Bureau or Office establishing or altering the system of records, 

explaining the action taken and the reasons for the action.

B. When to Publish a System of Records Notice

There are several different circumstances under which a notice of a system of records must be 

published:

1) When establishing or making significant/major alterations/modifications to a system of records, 

the Bureau or Office must publish a notice establishing or altering a system of records. This 

notice must include the following:

a) A preamble and notice;
21

b) A report to OMB and Congress; and

c) If the Bureau or Office is claiming exemptions from certain Privacy Act requirements for the 

system, a proposed rule and a final rule must be published in the Federal Register as part of 

the rulemaking process before that change becomes effective.

The template for drafting a notice of a new system of records can be found in Appendix B, Office 

of the Federal Register SORN Template – Full Notice.

2) Modifications that require notice are those that result in:

a) New categories of records maintained;

b) New categories of individuals on whom records are maintained;

c) New recipients of the information not covered in the existing routine uses; or

d) Changes to routine uses.

The template for drafting a notice for a modified system of records can be found in Appendix B, 

Office of the Federal Register SORN Template – Notice of Revision.

3) When making minor changes to a system of records. A Bureau or Office must submit to the 

Office of Privacy, Transparency, & Records a notice to reflect minor modifications to an existing 

system of records before the changes become effective. The notice must be accompanied by a 

memorandum demonstrating that the modification is not significant and, therefore, does not 

require submission of the other documents listed in Section B.1. above. 

4) To rescind a system of records notice. A notice may be rescinded because the system was 

submitted in error, is not subject to the Privacy Act, has been discontinued, or is a duplication of 

an existing system. If it is important that the public be informed as soon as possible of the 

rescindment, notice of the rescindment may be given by proper notice in the Federal Register. 

When time is not a factor, the rescindment may be part of the periodic updating of notices. Once 

rescinded, reinstatement of the same system will require a new system report.

Each of the above documents are required to be prepared in draft form and submitted to the

Office of Privacy, Transparency, & Records, Privacy and Civil Liberties for review and approval 

prior to submission of the final package to the DASPTR.

A sample package of the above items is available upon request from the Office of Privacy, 

Transparency, & Record’s Privacy and Civil Liberties team.

The template for drafting a notice rescinding a SORN can be found in Appendix B, Office of the 

Federal Register Notice of Rescindment Template.

C. Federal Register Notice Documents

1) Format and Content of a Preamble. Any document that the Department submits for publication in 

the Federal Register must comply with the requirements of the Office of the Federal Register’s 

“Document Drafting Handbook.” 

The document begins with a series of headings to identify the issuing agency, the subject matter 

and, if appropriate, the CFR title to be amended. This is followed by the “preamble,” which 

explains the purpose of the document being published, but must not contain any regulatory text. 

The last segment is the actual Privacy Act notice for a new or altered SORN or choosing to 

publish a revised SORN in its entirety.
22

Each Privacy Act notice or rule published in the Federal Register requires a preamble to inform 

the reader of the basis and purpose of the notice. Please see the preamble in Appendix C, which

captions and associated text as required by the Office of the Federal Register.

D. Report to OMB and Congress Requirements

1) Report on New Systems (Full Notice). The report on a new system is intended to provide an 

opportunity for U.S. citizens and legal permanent residents to examine the effect the new system 

of records might have on them. Therefore, the report must include a discussion of confidentiality 

and security in such system and the extent to which the creation of the system will alter or change 

interagency or intergovernmental relationships related to information programs. The report 

should contain information which will meet these objectives. In applying the report criteria, a 

reasonable standard should be used to avoid excessive reporting of insignificant details which 

would have no meaningful Privacy Act information.

A report on a new system must be submitted when the establishment of a new system of records, 

subject to the Privacy Act, is proposed.

The template for drafting a full notice may be found at Appendix B, Office of the Federal 

Register SORN Template – Full Notice.

2) Report on an Altered/Modified System. The Bureau or Office must also draft a report when an 

alteration to an existing system meets any of the following criteria:

a) The alteration increases the number or changes the types of individuals on whom records are 

maintained. A change involving the number, rather than the types, of individuals about whom 

records are kept needs only to be reported when that change significantly alters the character 

and purpose of the system of records. Normal increases in historical files or other increases in 

the number of records in a file which can be attributed to normal growth patterns need not be 

reported. Examples of changes which do not need to be reported are increases in the cases 

opened because of greater efficiency; increases in the number of requests for services 

rendered from the public; and increases resulting from the continuous accumulation of 

records.

b) The alteration expands the type of categories of information maintained. For example, if an 

employee payroll file is expanded to include data on education and training, this would be 

considered an expansion of the type of categories of information maintained and would have 

to be reported.

c) The alteration changes the purpose for which the information is used.

d) The alteration changes the equipment configuration, hardware, and/or software that creates 

substantially greater access to the records in the system. For example, locating interactive 

terminals at regional offices for accessing a system formerly accessible only at the 

headquarters would require a report. A report is not required for a routine acquisition of 

equipment, as long as the use of the acquired equipment is consistent with the use of the 

existing system, does not involve a risk of improper access or does not cause greater access to 

the information. The use of automated equipment for preparing a sort or analysis of 

information maintained in a manual system, without creating a continuing storage or retrieval 

capacity, does not constitute a change in configuration.

When a change to an information technology installation, telecommunications network, or 

any other general changes in information collection, processing, dissemination, or storage 

that affects multiple systems of records is made, a single consolidated new or altered system 
23

report may be submitted with changes to existing notices and supporting documentation 

included in the submission.

3) The following questions may be helpful in determining if a report needs to be submitted because 

of significant changes to the system of records:

a) Is this information presently included in an existing system of records?

Yes _____ If yes, identify the system of records and answer the following questions.

No _____ If no, see the section about reviewing existing or creating and new SORN:

(1) Will there be an increase or change in the number or types of individuals on whom 

records are maintained? If so, explain.

(2) Will the type or categories of information maintained be expanded? If so, explain.

(3) Will the nature or the scope of these records be changed by altering the manner in which 

the records are organized, indexed, retrieved, etc.? If so, explain.

(4) Will this alter the purpose for which the information is used? If so, explain.

(5) What is the current method of access to the system of records?

(6) How are the records currently stored?

(7) Will this be changed? If so, briefly explain how.

E. Format and Content of the Report

The report consists of a narrative statement and supporting documentation for review and approval by 

the Office of Privacy, Transparency & Records Privacy Act Officer. The statement should refer to 

information in the supporting documentation rather than restating this information.

The narrative statement should be brief, typically not exceeding four single-spaced pages, and should 

contain the following:

1) Introduction. Give background information. For example, for altered system, provide 

information on when the system was originally established, the citation to the original notice in 

the Federal Register, and the last republication date, if different. 

For a new system, state why the system is needed. Note: If no changes to existing rules are 

required, this fact should be stated in the Introduction. If a new system of records or an alteration 

to an existing system will require the publication of a proposed and final rule amending 31 CFR 

1.36, this fact should be disclosed as part of the report.

2) Purpose. For a new system, explain what the system will include and how it will be used. For a 

revised system, explain the necessity for revision. If the system is to be automated, explain in 

detail why this system is being automated and on what basis that determination was made (for 

example, the need for rapid retrieval as a result of a time-measurement study).

3) Authority. Identify the specific statutory provision or Executive Order that authorizes the 

maintenance of the system of records. The Privacy Act of 1974 is not authority for maintaining a 

system of records.

4) Probable Effect on Individual Privacy or Other Rights. This is an evaluation of the probable 

or potential effect of the proposed new or altered/modified system of records on the privacy or 

other personal rights of individuals. How will the proposed new or altered system of records 

impact an individual’s privacy? For example, will the modified system result in the collection of 

records that could potentially result in a reduction of salary, loss of eligibility in a Federal 
24

program, or cause the individual to be subject to administrative or civil proceedings or possible 

incarceration because of a violation of a criminal law? If no adverse effect is anticipated, a 

statement should be made regarding the system’s minimal effect on individual privacy.

5) Security Provided for this System. Do not limit this item to physical security. Include such 

things as the personnel who will have access and the title of the individual who determines the 

personnel access and, if applicable, the criteria for that determination. Provide a brief description 

of the steps taken by the agency to minimize the risk of unauthorized access to the system of 

records. Since a more detailed assessment of the risks and specific administrative, technical, 

procedural, and physical safeguards established is to be made available to the Office of 

Management and Budget upon request, the assessment should be accomplished now and a copy 

provided to the Office of Privacy, Transparency, & Records.

6) Compatibility of Routine Uses of Proposed System. Explain how each proposed routine use 

(i.e., disclosures outside the agency) satisfies the compatibility requirement of subsection (a)(7) 

of the Act. For altered systems, this requirement pertains only to any newly proposed routine uses 

or any routine use to which an amendment is being proposed that increases the availability of 

Privacy Act records or amends the manner in which the records may be used.

7) Office of Management and Budget (OMB) Requirements. Provide OMB control numbers, 

expiration dates, and titles of any OMB-approved information collection requirements contained 

in the system of records. For example:

Title/Form Control Number Expiration Date

Suspicious Activity Report/ 1506-0001 4/30/06

TDF-90-22.47

If the request for OMB clearance of an information collection is pending, simply state the title of 

the collection and the date it was submitted for OMB clearance.

F. Timing

1) The timing for submitting the report, notice and proposed rule to the Office of Privacy, 

Transparency, & Record’s Privacy Act Officer for review and approval is determined by:

a) the date on which the bureau proposes to issue the data collection forms and/or instructions 

(the report must be submitted far enough in advance (120 days is recommended; anything 

less than 90 days puts completion by your deadline at risk) to allow internal review and OMB 

approval before any data is collected and maintained in a system of records); and/or

b) the date on which the bureau begins to maintain information on individuals in the new or 

altered system (e.g., if the bureau or office is obtaining the records from another federal 

agency or Treasury information system, the necessary documents (e.g., modification of the 

existing Treasury SORN or a new (or modified) Treasury SORN for records obtained from 

outside Treasury) should be submitted for approval at least 90 days before the records are 

transferred to the new information system).

2) The review and approval process involve three stages:

a) Departmental Review and Approval.

(1) Draft Review: Bureaus and offices should submit drafts of the report, preamble and 

notice, and any proposed rule to the Office of Privacy, Transparency, & Record’s (PTR) 

Privacy Act Officer at least 120 days before the system of records is to be implemented to 

avoid delays.
25

(2) Final clearance in PTR and OMB/OIRA: After the draft documents are reviewed, the 

bureau or office must submit final documents, along with the transmittal memo and risk 

assessment, to the Office of Privacy, Transparency, & Record’s Privacy Act Officer no 

less than 120 days before the maintenance of the system of records or the date on which 

the alteration to the system is to be made in order to avoid delays in maintaining the 

records (e.g., OMB has 30 days to review SORNs and may unilaterally extend that 

review period for an additional 6 days; that process alone could consume up to 60 days). 

This permits the Office of Privacy, Transparency, & Records to conduct the 

administrative and legal reviews necessary before signature by the Deputy Assistant 

Secretary for Privacy, Transparency, & Records.

b) Congressional and Office of Management and Budget review. After the Deputy Assistant 

Secretary for Privacy, Transparency, & Records signs the documents, the Treasury Privacy 

Act Officer will submit the report, a copy of the system of records notice, and any proposed 

rule to Congress and the Office of Management and Budget. If OMB provides any comments 

or other feedback, the bureau or office must address those issues before the documents 

receive OMB approval for publication in the Federal Register.

c) Public review and comment (no exemptions claimed). After OMB approval, the Office for 

Privacy, Transparency, & Record’s Privacy Act Officer will submit the OMB approved new 

or altered system notice for publication in the Federal Register no less than 30 calendar days 

before maintenance of records in the new system of records or implementation of proposed 

alterations to an existing system of records

d) Public review and comment (exemptions claimed). If a bureau plans to exempt a system of 

records from certain Privacy Act provisions, the proposed regulation must provide for a 30-

day comment period for the public. Separate publication of the final rule follows at a future 

date.

G. Inventory of the Department’s Systems of Records

Treasury is required to publish the existing notices of systems of records in their entirety in the 

Federal Register every three years. Bureau disclosure officers will be asked to review their system 

notices to make necessary changes. Treasury bureaus must periodically review their systems of 

records notices to ensure that they accurately describe the system. The Office of the Federal Register 

compiles and publishes a complete listing of all agencies' systems of records in the Federal Register's 

biennial compilation of system notices.

Treasury also maintains its inventory of Privacy Act systems of records on its Privacy Act web page.

Return to Table of Contents
26

V. Privacy Act Statements, Social Security Numbers and Mailing Lists

Summary: This chapter explains the need for a Privacy Act statement and what that statement should 

contain. The chapter also discusses the use of the social security number under the Act and the 

prohibition on the use of mailing lists

A. Privacy Act Statement 

The Privacy Act requires that whenever Treasury collects information about individuals that will be 

maintained in a system of records, a Privacy Act Statement is required. When individuals are asked 

to supply information about themselves or a family member, the individual must be informed about 

the reason Treasury is requesting the information, how Treasury will use it; which information must 

be provided and which is voluntary; and the cost or forfeiture (e.g., denied benefits) that the 

individual might experience in terms of money, time, lost opportunity or other measure of value if 

he/she does not provide all or some of the information.

This requirement applies not only to pre-printed forms such as an application for a position or a 

benefit, but to sign-in logs and all other documents which require an individual to disclose an 

identification number or some other identifying symbol. The above should also be provided verbally 

when information is being collected, for example, by an in person or telephone interview (except 

where properly exempted from provisions of the Privacy Act).

It should be noted that information collections or questionnaires which are not subject to the Privacy 

Act because the records are not maintained in a system of records, do not require a Privacy Act 

statement. The bureau collecting the information should carefully consider whether the records might 

be maintained in a system of records in the future before deciding to omit the Privacy Act Statement 

when information is collected. 

The content required in a Privacy Act Statement used by a bureau to collect information from an 

individual may be on the form used to collect the information, on a separate form that can be retained 

by the individual, in a recording (if collected via telephone) or may be read verbally to the individual 

(e.g., for an in-person interview). The Privacy Act Statement must contain the following information:

1) The general or specific authority, whether granted by statute or by Executive Order of the 

President (including the title or subject of that statute or order and a citation to the provision that 

provides specific or general authority), which authorizes the solicitation of the information and 

whether disclosure of this information is mandatory or voluntary. Mandatory and voluntary 

information should be separated on the form if possible (or put on separate forms), to avoid

confusion.

2) The principal purpose or purposes for which the information is intended to be used (e.g., to make 

determinations regarding the individual’s suitability for employment or to receive benefit 

payments) should be succinctly stated to avoid deterring the individual from reading it. When 

describing the principal purposes for which the information is to be used, the description must 

include all major purposes for which the record will be used by the agency, particularly those that 

might be used to determine, for example, an individual’s rights or benefits under a federal 

program.

3) The “routine uses” for which the agency will use the information, specific ways, or processes in 

which the information is employed including the persons or agencies to whom the record may be 

disclosed. The description of the “routine uses” in the Privacy Act Statement is based on the 

routine uses in the Privacy Act notice for the system of records the agency published in the 

Federal Register. The “routine uses” described in the Privacy Act Statement may be a summary 
27

of the actual routine uses published in the notice, but it does need to inform individuals under 

what conditions the information will be disclosed outside the Department.

4) The effects on the individual (beneficial or adverse), if any, of not providing all or any part of the 

requested information. This requirement is intended to allow the individual from whom 

information is being sought to know the good or bad effects of providing or not providing the 

information. The effect should be stated in a manner consistent with the purpose for collecting 

the information (number 2 above).

Any new form a bureau prepares for collecting data must include the above four items if the 

records are maintained in a system of records. The office issuing the form is responsible for the 

preparation of the Privacy Act statement. Forms and questionnaires created by the bureaus must 

be reviewed and approved by the bureau's Privacy Act Officer.

If a form needs, but does not currently contain a statement, the bureau’s Privacy Act Officer will 

assist in ensuring that the appropriate Privacy Act statement is included at the next printing of the 

data collection form.

B. Use and Disclosure of Social Security Numbers

1) It is unlawful to deny any right, benefit, or privilege provided by law to any individual because of 

that individual's refusal to disclose his or her social security account number.

However, this does not apply to:

a) Any disclosure that is required by statute; or

b) The disclosure of a social security number to any Federal, state, or local agency maintaining a 

system of records in existence and operating before January 1, 1975, if such disclosure was 

required under statute or regulation adopted before that date for the purpose of verifying an 

identity.

2) Any bureau that asks an individual to disclose his or her social security account number will 

inform that individual:

a) Whether disclosure is mandatory or voluntary;

b) By what statutory or other authority such number is solicited; and

c) What uses will be made of it.

C. Sale or Rental of Mailing List

An individual's name and address shall not be sold or rented by a bureau unless such action is 

specifically authorized by law. This is not to be construed to require the withholding of names and 

addresses otherwise permitted to be made public.

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28

VI. Accounting of Disclosures

Summary: This chapter discusses: when and how to account for the disclosure of Privacy Act records; 

when the accounting is to be made available; how to process a request for the accounting; and when 

bureaus are not required to provide an accounting to the individual.

A. In General

When a bureau makes a disclosure (either orally or in writing) from a Privacy Act system of records, 

the bureau must maintain a written record accounting for the disclosure. The bureau must maintain 

the accounting for a period of five years from the date of the disclosure, or for the life of the record, 

whichever is longer.

The purposes of the accounting are: (1) to allow individuals to learn to whom the bureau disclosed 

their records (i.e., receiving agencies); (2) to facilitate efforts to notify receiving agencies of any 

corrected or disputed records (see Chapter VIII of the Handbook); and (3) to provide audit trails for 

subsequent reviews of agency compliance with the disclosure requirements of the Act.

No accounting is required for disclosure of records when: (1) the individual has been given access to 

his/her own record; (2) disclosure is made to those officers and employees of the agency that 

maintains the record who have a need for the record in the performance of their duties; or (3) 

disclosure is required by the FOIA.

B. Requirements 

The written record of a disclosure must contain:

1) A description of the record disclosed;

2) The name, position title, and mailing address of the person to whom the disclosure was made;

3) The nature or purpose of the disclosure; and

4) The date of the disclosure.

C. Procedure

Accounting for disclosures need not be standardized throughout the Department; however, every 

office, division, or branch of each bureau that discloses such information, either orally or in writing, 

must maintain some written or electronic record of a disclosure or be able to reconstruct an accurate 

and complete accounting of disclosures that allows the bureau to respond to requests in a timely 

fashion. 

The accounting must:

1) Be established in the least expensive and most convenient form that will permit the system 

manager to advise individuals, promptly upon request, of what records concerning them have 

been disclosed and to whom.

2) Provide, at a minimum, a clear description of the record disclosed, the name and address of the 

person or agency to whom the disclosure is made, and the date, nature, and purpose of the 

disclosure.

3) Be maintained for 5 years or until the record is destroyed. The accounting pertaining to records 

transferred to a Federal Records Center, unless maintained separately, shall be transferred with 

the records themselves.

D. Maintenance of Accounting Records
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A written record of a disclosure may be maintained either with the record from which the disclosure 

was made, or elsewhere. However, the accounting record must be maintained in a manner that 

ensures retention for at least five years or for the life of the record and permits an accurate and 

complete response to any proper request for an accounting of all disclosures made.

If a record is maintained on magnetic tape or some other electronic format which precludes attaching 

a copy of the accounting, no duplicate need be prepared. However, a log shall be kept containing all 

the data required.

E. Access to Records of Disclosure

An individual may request access to the accounting of disclosures of his/her records by submitting a 

request for such accounting to the responsible official. The request must be in writing, signed by the 

individual, and must be for an accounting of disclosures relating to records subject to the PA. 

Verification of identity requirements must be met. Requests seeking access to accountings of 

disclosure must be specific, generally stating the particular record and/or the system of records, and 

the location in which the records are maintained.

F. Processing Instructions

Time limits and general processing steps for requests for access to accountings of disclosure are 

consistent with those provided for general access requests. The responsible official will obtain the 

necessary accountings and prepare a response informing the requester that the listed items represent 

those accountings of disclosure that are maintained and required to be made available under the PA.

No appeal rights are provided.

G. Records of Accounting Not Available to the Individual 

The bureau must maintain records of disclosures which are made for law enforcement purposes, 

under 5 U.S.C. 552a(b)(7). However, the bureau is not required to disclose these records of disclosure 

to the individual if the underlying records were properly exempted under subsections (j)(2) or (k). 

Therefore, it is recommended that accountings of such disclosures be maintained in such a manner 

that they can be readily identified and segregated from other accountings of disclosures in order to 

prevent inadvertent release of such information to the individual. [See Section XI of this document

for additional information on Privacy Act exemptions.]

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30

VII. Disclosure of Records

Summary: This chapter gives guidance on providing a Privacy Act record to an individual or entity 

outside the Department, and when disclosures can be made without the consent of the subject of the 

record. 

A. In General

The Act prohibits the Department from disclosing a record which is part of a system of records 

without obtaining the prior written consent of the subject, unless the records are otherwise authorized 

to be disclosed by subsection (b) of the Act.

The term “disclosure” in this chapter does not include providing information to the subject of the 

record when the subject has made a request for his or her records. The processing of a first party 

request is discussed in Chapter VII.

B. Accounting of Disclosures 

An accounting of all disclosures made from a Privacy Act system of records is required except: (1) 

When the disclosure is made to “those officers and employees of the agency which maintains the 

record who have a need for the record in the performance of their duties.” This “need to know” 

exception authorizes the intra-agency disclosure of a record for necessary, official purposes. (2) When 

the disclosure is required by the FOIA.

The procedures for establishing and maintaining an accounting of disclosures are contained in Section 

VI of this document.

C. Disclosure Authorized Without Prior Written Consent

The Act permits the Department to disclose information from a record which is part of a system of 

records without obtaining the prior written consent of the subject under certain conditions as 

described below:

1) Disclosure within the Department. The Department is authorized to disclose a record which is 

part of a system of records to an individual who is an officer or employee of the Department 

maintaining the record and has a need for the records in order to perform his/her official duties.

2) Disclosure under the provisions of the Freedom of Information Act. The Department is 

authorized to disclose a record which is part of a system of records without obtaining the prior 

written consent of the subject when the disclosure is required under the provisions of the FOIA.

3) Routine Use. The Department may disclose a record which is part of a system of records when 

this disclosure is permitted by a routine use that has been published by the Department in the 

Federal Register. The information cannot be released for use for a purpose other than one that is 

compatible with the purpose for which it was collected, and an accounting must be maintained by 

the unit for any disclosure outside the Department. "Compatibility" requires that the link between 

the purpose for collecting the information and the reason for disclosing it be more than just mere 

"relevance." Rather, there must be some meaningful degree of convergence between the 

collection of the information and its disclosure.

4) Census Bureau. The Department may disclose a record which is part of a system of records to 

the Bureau of the Census for the purpose of planning or conducting a census, survey, or related 

activity authorized by Title 13, United States Code.

5) Statistical Research. The Department may disclose a record which is part of a system of records 

to a recipient who has provided advanced adequate written assurance that the record will be used 
31

solely as a statistical research or reporting record. However, such a record must be transferred in a 

form that is not individually identifiable, without the individual's name or individual identifying 

number. The responsibility for ensuring that disclosed information cannot be identified with any 

individual rests with the official or employee disclosing the data.

For purposes of meeting the requirement stated above, adequate assurance includes:

a) A statement of the purpose for requesting the record; and

b) Certification that the record in question will be used only for statistical purposes.

6) National Archives. The Department may disclose a record which is part of a system of records to 

the National Archives and Records Administration (NARA) as a record which has sufficient 

historical or other value to warrant its evaluation by the Archivist of the United States or his 

designee to determine whether the record has sufficient value that it should be preserved.

7) Civil or Criminal Law Enforcement Activity. The Department may disclose a record which is 

part of a system of records to another agency or to an instrumentality of any governmental 

jurisdiction within or under the control of the United States for the purpose of a civil or criminal 

law enforcement activity if:

a) The activity is authorized by law; and

b) The head or a delegated official of the agency or instrumentality has:

(1) Made a written request to the agency which maintains the record;

(2) Specified the particular record or portion of a record which is desired; and

(3) Specified the law enforcement activity for which the record is sought.

8) Health or Safety. The Department may disclose a record which is part of a system of records to a 

person when the requester shows "compelling circumstances" affecting the health or safety of an 

individual (not necessarily limited to the subject). A senior management official must concur with 

the release of such information before release.

a. Upon disclosure under the health and safety exception, the subject must be notified in 

writing within 5 days of the disclosure. This requirement is met when reasonable effort is 

made to locate the individual and mail the notification to the last known employment or 

home address. Notification shall include the following information: the nature of the 

information disclosed, the person or agency to whom it was disclosed, the date of 

disclosure, and the compelling circumstances justifying the disclosure. Notification shall 

be given by the officer who made or authorized the disclosure.

9) Congress. The Department may disclose a record which is part of a system of records to:

a) Either House of Congress; or

b) To the extent of matter within its jurisdiction, any committee or subcommittee (joint or of 

either House) of the Congress.

If the request is a duly authorized request on behalf of Congress through a legislative committee 

or subcommittee pertaining to a subject within the jurisdiction of the committee or subcommittee, 

then the request would fall within this condition of disclosure. Any system manager receiving a 

request from the chair of a committee or subcommittee should contact the bureau’s legal counsel 

prior to processing the request.

This does not include disclosure to an individual member of Congress on behalf of a constituent, 

which is permissible under condition of disclosure (b)(3).
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10) Comptroller General. The Department may disclose a record which is part of a system of 

records to the Comptroller General of the United States or to his or her authorized representative 

when such record is requested in the course of the performance of the duties of the General 

Accounting Office.

11) Court of Competent Jurisdiction. The Department may disclose a record which is part of a 

system of records pursuant to the order of a court of competent jurisdiction.

Note, however, courts have found that a subpoena signed by the clerk or an Assistant U.S. 

Attorney is not an order of a court; therefore, a disclosure pursuant to a subpoena is not 

appropriate under subsection (b)(11) unless the order is signed by the judge of the court.

a) For the purposes discussed in this section, a court of competent jurisdiction includes:

(1) A United States Federal Court;

(2) A quasi-judicial agency (e.g., the United States Merit Systems Protection Board); or

(3) The judicial system of a State, territory, or possession of the United States.

It should be noted that OMB has informally advised that agencies may disclose

Privacy Act - protected records pursuant to a state court order under subsection (b)(11), even 

though that court lacks personal jurisdiction over the agency. Agencies should, however, be 

aware that compliance with such an order might be taken by a court as acquiescence to the 

court’s jurisdiction, notwithstanding applicable principles of sovereign immunity.

b) Consultation with Legal Counsel. Before complying, or refusing to comply, with an order 

of a court of competent jurisdiction, the responsible official will consult with legal counsel to 

ensure that the proposed response is appropriate.

c) Notification of the Subject. Notice shall be provided within five working days of making the 

records available under compulsory legal process. As soon as practicable after being served 

with an order of the court, the responsible official will mail a notice to the subject informing 

him/her that the disclosure has taken place, specifying the name and number of the case or 

proceeding and nature of the information sought, except in response to an ex parte order. In 

the case of a Grand Jury subpoena or an ex parte order, notice must be provided within five 

days of its becoming a matter of public record.

Such notice shall be mailed to the subject's last known place of employment or home address. 

One copy of the notice should be maintained in the disclosure file and one copy associated 

with the record disclosed, if practical. The notice will contain the following information:

(1) Date and authority to which the court order is or was returnable;

(2) Date of and court issuing the ex parte order;

(3) Nature of the information sought and provided; and

(4) Name and number of the case or proceeding.

If the disclosure is made in response to a court order from a court of competent jurisdiction or 

an ex parte order under 26 U.S.C. 6103(i)(1), the notice should not be given until the order 

becomes a matter of public record. If the order does not indicate whether it is a matter of 

public record, it may be necessary to request the issuing authority to advise the Department or 

component when the matter becomes public so the required notice may be issued.
33

The notice of the issuance of a court order is not required if the system of records has been 

exempted from the notice requirement (5 U.S.C. 552a(e)(8)) of the Act, pursuant to 5 U.S.C. 

552a(j).

12) Consumer Reporting Agency in Accordance with 31 U.S.C. 3711(f). This disclosure exception 

was added to the original 11 by the Debt Collection Act of 1982. It authorizes agencies to 

disclose bad-debt information to credit bureaus. Before doing so, however, agencies must 

complete a series of due process steps designed to validate the debt and to offer the individual the 

chance to repay it. (See 48 Fed. Reg. 15556 (1983), OMB Guidelines on Debt Collection Act.)

D. Disclosure of Data from a Deceased Subject’s Records

Whenever a specific request is made for a record which is part of a system of records and such 

records pertain to a deceased subject, the information required shall be disclosed unless:

1) It contains data pertaining to someone other than the subject;

2) The disclosure of the record would be considered to be an unwarranted invasion of a living 

person's privacy; or

3) The withholding of the record can otherwise be legally supported.

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34

VIII. Exemptions from the Privacy Act

Summary: This chapter provides information about the exemptions found in the Privacy Act. It discusses 

the provisions from which exemptions can be claimed, as well as the procedural requirements found in 

the Act and how they are impacted by the Administrative Procedure Act. 

A. In General

The Privacy Act allows the head of the agency to promulgate rules to exempt any system of records 

from the requirement that individuals be permitted access to records pertaining to themselves, as well 

as exemptions from other requirements. However, no system of records is automatically exempt from 

any provision of the Act except for the provision found at (d)(5).

B. 5 U.S.C. 522a(d)(5) 

The first exemption, 5 U.S.C. 552a(d)(5), is frequently overlooked as it is not located with the other 

exemptions found in subsections (j) and (k). This exemption is special in that it provides an 

exemption only from the access provision.

Subsection (d)(5) states that nothing in the Act shall require an agency to grant access to any 

information compiled in reasonable anticipation of a civil action or proceeding. The exemption covers 

documents prepared in anticipation of quasi-judicial administrative hearings and was also intended to 

cover preliminary judicial steps.

Unlike the attorney work-product privilege under the FOIA found at 5 U.S.C. 552(b)(5), subsection 

(d)(5) of the Privacy Act does not cover records compiled in anticipation of criminal actions. Records 

of this type may be protected under exemption (j)(2) of the PA.

A distinguishing feature between this exemption and all the other Privacy Act exemptions is that 

subsection (d)(5) is "self-executing" since it does not require an implementing regulation in order to 

be effective.

C. General Exemptions

There are two general exemptions provided by 5 U.S.C. 552a(j).

1) Under subsection (j) an agency may exempt an entire system of records from certain provisions 

of the Act if the system of records is:

a) Maintained by the Central Intelligence Agency; or

b) Maintained by an agency or component thereof which performs as its principal function any 

activity pertaining to the enforcement of criminal laws, including police efforts to prevent, 

control, or reduce crime or to apprehend criminals, and the activities of prosecutors, courts, 

correctional, probation, pardon, or parole authorities, and which consists of:

(1) Information compiled for the purpose of identifying individual criminal offenders and 

alleged offenders and consisting only of identifying data and notations of arrests, the 

nature and disposition of criminal charges, sentencing, confinement, release, and parole 

and probation status;

(2) Information compiled for the purpose of criminal investigation, including reports of 

informants and investigators and associated with an individual; or

(3) Reports identifiable to an individual compiled at any stage of the process of enforcement 

of the criminal laws, from arrest or indictment through release from supervision.
35

2) Provisions exempted under subsection (j). The head of an agency may exempt a system from 

certain provisions of the Act but is prohibited from exempting the system of records from the 

following subsections of the Act:

• (b). This subsection sets forth the conditions of disclosure that are allowed without the 

consent of the individual to whom the record pertains.

• (c)(1) and (2). These two subsections require accounting for certain disclosures for either 5 

years or the life of the record, whichever is longer.

• (e)(4)(A) through (F). These subsections require the publication of certain information in a 

system of records notice in the Federal Register.

• (e)(6), (e)(7), (e)(9), (e)(10), and (e)(11). These subsections require that records disclosed are 

accurate, complete, timely and relevant for an agency's purpose; that no record is maintained 

regarding an individual's exercise of his/her First Amendment rights (except under certain 

criteria); that rules of conduct are established for the agency employees involved in the 

design, development, operation or maintenance of a system of records; that appropriate 

safeguards for a system of records are established; and that new or altered systems of records 

be published in the Federal Register.

• (i). This subsection concerns the criminal penalties imposed for violation of the Act by 

agency employees.

D. Specific Exemptions

5 U.S.C. 552a(k) provides seven specific exemptions which may be used by an agency when the head 

of the agency has promulgated rules exempting the system of records from certain provisions of the 

Act. Unlike the exemptions found in subsection (j), these exemptions can only be applied to specific 

records maintained within a system of records.

1) Under subsection (k), any system of records may be exempted from certain provisions of the Act 

if the system of records is:

a) (k)(1) "subject to the provisions of section 552(b)(1) of this title." This exemption 

incorporates exemption l of the FOIA, requiring that the records (A) be specifically 

authorized under criteria established by an Executive Order to be kept secret in the interest of 

national defense or foreign policy, and (B) the records are in fact properly classified pursuant 

to such Executive Order.

b) (k)(2) "investigatory material compiled for law enforcement purposes, other than material 

within the scope of subsection (j)(2) of this section: Provided, however, that if any individual 

is denied any right, privilege, or benefit that he would otherwise be entitled by Federal law, or 

for which he would otherwise be eligible, as a result of the maintenance of such material, 

such material shall be provided to such individual, except to the extent that the disclosure of 

such material would reveal the identity of a source who furnished information to the 

Government under an express promise that the identity of the source would be held in 

confidence or, prior to the effective date of this section [9/27/75], under an implied promise 

that the identity of the source would be held in confidence." This exemption applies to civil 

investigations as well as criminal investigations.

Note: The term "investigatory material" closely follows the meaning given this phrase in 

exemption (b)(7) of the FOIA. Therefore, the case law which interpreted "investigatory" and 

"law enforcement purposes" for exemption (b)(7) of FOIA should be utilized in defining 

those terms as they appear in subsection (k)(2) of the Act.
36

c) (k)(3) "maintained in connection with providing protection services to the President of the 

United States or other individuals pursuant to section 3056 of Title 18." This exemption is to 

cover those records which are not clearly within the scope of law enforcement records 

covered under subsection (k)(2) but which are necessary to assure the safety of individuals 

protected pursuant to 18 U.S.C. 3056.

d) (k)(4) "required by statute to be maintained and used solely as statistical records." The 

language of the statute suggests that the system of records which qualifies to be exempted 

under this provision is a system composed exclusively of records that by statute are 

prohibited from being used for any purposes involving the making of a determination 

pertaining to any right, benefit, eligibility, or entitlement of the individual to whom they 

pertain; not merely that the agency does not engage in such activities.

e) (k)(5) "investigatory material compiled solely for the purpose of determining suitability, 

eligibility, or qualifications for Federal civilian employment, military service, Federal 

contracts, or access to classified information, but only to the extent that the disclosure of such 

material would reveal the identity of a source who furnished information to the Government 

under an express promise that the identity of the source would be held in confidence, or, prior 

to the effective date of this section [9/27/75], under an implied promise that the identity of the 

source would be held in confidence." The exemption is generally applicable to sourceidentifying material in background employment and personnel-type investigative files.

This exemption was included in the Act to take into account the fact that the screening of 

personnel to assure that only those who are properly qualified and trustworthy are placed in 

governmental positions will, from time to time, require information to be collected under a 

pledge of confidentiality.

f) (k)(6) "testing or examination material used solely to determine individual qualifications for 

appointment or promotion in the Federal service the disclosure of which would compromise 

the objectivity or fairness of the testing or examination process.” This provision is to permit 

the agency to exempt testing or examination material used to assess the qualification of an 

individual for appointment or promotion in the military or civilian service only if disclosure 

of the record would reveal information about the testing process, giving an individual unfair 

competitive advantage.

g) (k)(7) "evaluation material used to determine potential for promotion in the armed services, 

but only to the extent that the disclosure of such material would reveal the identity of a source 

who furnished information to the government under an express promise that the identity of 

the source would be held in confidence, or, prior to the effective date of this section 

[9/27/75], under an implied promise that the identity of the source would be held in 

confidence."

2) Provisions exempted under subsection (k). The head of an agency may exempt a system of 

records from the following subsections of the Act:

a) (c)(3). This subsection requires an agency to make an accounting of disclosures available to 

an individual of his/her records, except those disclosures made under (b)(7) of the PA.

b) (d). This subsection gives any individual a right of access to all records pertaining to him/her.

c) (e)(1). This subsection requires an agency to maintain only information relevant and 

necessary to accomplish a purpose of the agency.
37

d) (e)(4)(G). This subsection requires an agency to publish a notice in the Federal Register 

setting forth agency procedures whereby an individual can be notified at his/her request if a 

system of records contains a record pertaining to the individual. 

e) (e)(4)(H). This subsection requires an agency to publish a notice in the Federal Register 

setting forth agency procedures that are to be used by an individual to gain access to the 

records pertaining to the individual and to contest the content of the records. 

f) (e)(4)(I). This subsection requires an agency to publish a notice in the Federal Register giving 

the categories of sources of records in the system.

g) (f). This subsection requires an agency to establish access and amendment procedures to be 

used by an individual pertaining to Privacy Act records.

It should also be noted that the Act (subsection (g)(3)(A)) grants courts the authority to review 

requested records in camera when a subsection (k) exemption is used to deny access. Further, 

when processing a request under this Act, several courts have held that reasonable segregation of 

the records is required whenever a subsection (k) exemption is invoked.

E. Rulemaking Requirement

To obtain an exemption for a system of records from any requirement of the Act, the head of the 

agency that maintains the system must make a determination that the system falls within one of the 

categories of systems which are permitted to be exempted.

OMB Circular A-108 states that the term “agency” is not intended to be applied to subdivisions, 

offices or units within an agency. For that reason, the exemptions that are published at 31 CFR 1.36 

are published under the authority of the Secretary of the Treasury or his/her delegate.

The determination is published as a rule in accordance with the requirements of section 553 of the 

Administrative Procedure Act. One court has found that agencies need to give the public a 

meaningful opportunity to comment on a proposed exemption of a system of records. If an agency 

fails to provide the public with a chance to comment on a proposed exemption, the agency would not 

be in compliance with the comment provision of the Administrative Procedures Act (APA). Agencies 

may not withhold records pursuant to 5 U.S.C. 552a(j) or (k) until the final rule has been declared 

effective.

Whenever a notice of a system of records is proposed for a system which is intended to be exempt 

from provisions of the PA, a proposed rulemaking is required to revise the listing of exempt systems, 

found at 31 CFR 1.36, "Notice of proposed rule exempting a system of records from requirements of 

the Privacy Act."

At the time that rules exempting the system of records from certain sections of the Privacy Act are 

adopted, the rule shall include the reasons why the system of records is to be exempted from a 

provision of 5 U.S.C. 552a.

Notices of proposed rules of exempt systems must be accompanied by a report to OMB and Congress 

identifying the subsections of the Act which are being exempted and describing the nature, effect, and 

reasons for the proposed exemption in greater detail than the notice of system of records itself.

After the proposed and final rulemaking document has the concurrence of the Director, Privacy and 

Civil Liberties and is signed by the Deputy Assistant Secretary for Privacy, Transparency, & Records, 

the proposed and final documents are submitted to the Executive Secretary for approval in accordance 
38

with Treasury Directive 28-01. The rulemaking documents are then sent to the Federal Register for 

publication.

On November 21, 2000, the Department published revised regulations exempting certain systems of 

records from provisions of the Privacy Act (65 FR 69865).

Please contact the Office of Privacy, Transparency, & Records via privacy@treasury.gov for 

assistance in drafting a notice of proposed rulemaking.

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39

IX. Review and Reporting Requirements

Summary: This chapter explains the reporting and review requirements found in the Act, OMB guidance 

and Treasury regulations.

A. Reporting Requirements 

On December 23, 2016, the Office of Management and Budget (OMB) issued Circular A-108 which noted 

that as is required by the Privacy Act, the Federal Information Security Management Act (FISMA), and 

other laws agencies have the authority to conduct periodic reviews (e.g., as part of their annual FISMA 

reviews) to promptly identify deficiencies, weaknesses, or risks. When compliance issues are identified, 

agencies are obligated to take appropriate steps to remedy them.

Components are to conduct the following reviews, with a frequency sufficient to ensure compliance and 

manage risks and be prepared to report the results of such reviews and the corrective action taken to resolve 

problems uncovered by the reviews to OMB through the Office of Privacy, Transparency, & Records:

1) Ensure that each contract that provides for the maintenance of a system of records on behalf of 

the agency to accomplish an agency function contains wording that makes the provisions of the 

Privacy Act enforceable on the contractor and its employees. (5 U.S.C. 552a(m)(1)).

2) Review the administration of the component’s privacy program as part of the annual FISMA 

reporting process.

3) Ensure that all routine uses remain appropriate and that the recipient’s use of the records 

continues to be compatible with the purpose for which the information was collected. 

4) Ensure that each exemption claimed for a system of records pursuant to 5 U.S.C. § 552a(j) and 

(k) remains appropriate and necessary.

5) Review all matching programs in which the agency has participated during the calendar year and 

report to OMB by June 1.

6) Review the component’s training practices to ensure they are sufficient and that component 

personnel understand the requirements of the Privacy Act, OMB guidance, the agency’s 

implementing regulations and policies, and any job-specific requirements.

7) Review all SORNs to ensure they remain accurate, up-to-date, and appropriately scoped; that all 

SORNs are published in the Federal Register; that all SORNs include the information required by 

this Circular; and that all significant changes to SORNs have been reported to OMB and 

Congress.

8) As part of the review, Treasury should also assess whether it is in compliance with the 

requirement that agencies maintain no record describing how an individual exercises rights 

guaranteed by the First Amendment unless expressly authorized by statute or by the individual 

about whom the records are kept, or unless pertinent to and within the scope of an authorized law 

enforcement activity. Records should contain only such information about an individual as is 

relevant and necessary to accomplish a purpose that may be required by statute.

B. Biennial Report

The Department of the Treasury no longer collects information concerning its Privacy Act activities 

for its biennial report to OMB. Section 3003 of the Federal Reports Elimination and Sunset Act of 

1995 repealed (effective May 15, 2000) the requirement in Section 552a(s) for OMB to submit a 

biennial Privacy Act report to Congress.

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40

X. Contractors, Training, Rules of Conduct and Penalties for Non-Compliance

Summary: This chapter discusses requirements of the Act as they affect the relationship between Treasury 

and its contractors; the requirement for training; the rules of conduct required by Treasury regulations; 

and penalties provided by the Act.

A. Contractor Personnel Subject to the Act

Government contractors and their employees who contract for the operation of a system of records to 

accomplish a Departmental function are governed by the provisions of the PA. All contracts should 

contain the standard contract requirements found at 48 CFR Ch.1, Part 24.1, to ensure compliance 

with the PA.

A contractor and employees are considered employees of the Department of the Treasury for the 

purposes of 5 U.S.C. 552a(i). However, for the purpose of disclosing Privacy Act records to 

government contractors, courts have held that a contractor’s employees are not government 

employees. This then prevents a disclosure of agency records to a government contractor pursuant to 

5 U.S.C. 552a(b)(1). In order for an agency to disclose Privacy Act records to a contractor, the agency 

must establish a “routine use” in the subject system of records, allowing the disclosure to the 

contractor.

The system manager is responsible for ensuring that the contractor complies with the contract 

requirements relating to privacy. Training and necessary clearances will precede the engagement of 

government contractors. Strict care will be used to ensure that they are given only the minimum 

access to data, which is necessary, and that they have no opportunity to access data beyond that which 

is intended that they access.

B. Training 

Each bureau shall institute a training program to instruct their employees, and employees of 

Government contractors covered by 5 U.S.C. 552a(m), who are involved in the design, development, 

operation or maintenance of any system of records, on a continuing basis with respect to the duties 

and responsibilities imposed on them and the rights conferred on individuals by the Privacy Act and 

Treasury Department regulations (31 CFR Part 1, Subpart C), including appendices A- M. The 

training shall provide suitable emphasis on the civil and criminal penalties imposed on the 

Department and individual employees for non-compliance with specified requirements of the PA.

C. Rules of Conduct

Rules of conduct published at 31 CFR 0.216 require employees involved in the design, development, 

operation, or maintenance of any system of records or in the maintaining of records subject to the 

Privacy Act to comply with the conduct regulations delineated in the disclosure regulations at 31 CFR 

1.28(b).

D. Penalties for Non-Compliance

Any officer or employee of the Department of the Treasury shall be guilty of a misdemeanor and 

fined not more than $5,000 for willfully:

1) Disclosing information, which is known to be prohibited by the PA, to any person or agency not 

entitled to receive it; and

2) Maintaining a system of records without meeting the notice requirements of the Act.

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41

XI. Judicial Review

Summary: This chapter provides an overview of the judicial remedies which are available to requesters 

under the Act and how a requester may gain access to the courts.

A. In General

The right to ask for judicial review which is granted by the Act is not intended to permit a requester to 

use the Act as an alternative forum in which to collaterally attack information or records which have 

already been the subject of an administrative, quasi-judicial, or judicial action (e.g., a grievance, 

adverse action), or for which adequate judicial or administrative review is otherwise available.

B. Conditions for Requesting Judicial Review

1) Denial of Access to Records. A requester may challenge a Department decision to deny access to 

records to which the requester considers himself/herself entitled to under the Act. This would 

include:

a) A challenge to the Department's determination to exempt a system of records from the 

requirement of the Act that the individual be granted access;

b) A challenge to the Department's refusal to grant access as a result of its interpretation of the 

definitions in the Act as they apply to information maintained by the Department. For 

example, an agency decision that a given record is not a part of a system of records as defined 

by the Act, and is therefore not subject to the provisions of the Act; or

c) A challenge to the Department's denial of access to records compiled in reasonable 

anticipation of a civil action or proceeding.

2) Refusal to Amend a Record. A requester may seek judicial review of the Department's 

determination not to amend a record when either of the following two conditions apply:

a) The requester has exhausted the administrative procedures established by the Department and 

the reviewing official has refused to amend the record; or

b) The requester contends that the Department has not considered the request to review the 

initial decision in a timely manner, or otherwise has not acted in a manner consistent with the 

requirements of the Act.

3) Failure to Maintain a Record Accurately. A requester may bring a civil action if he/she can 

show that:

a) The Department failed to maintain a record with such accuracy, relevance, timeliness, and 

completeness as is required by the Act; and

b) The deficiency in the record resulted in an adverse determination by the Department based on 

the contents of the record (i.e., a determination resulting in the individual's loss of a right, 

benefit, or entitlement), and the individual could reasonably have expected to avoid the 

adverse determination but for the deficiency in the record.

4) Other Failures. A requester may bring a civil action against the Department for any alleged 

failure to comply with the requirements of the Act or failure to comply with any rule published by 

the Department to implement the Act. However, the individual must demonstrate that:

a) The action was intentional and willful; and

b) The action had an adverse effect on the individual; and

c) The adverse effect was causally related to the Department's actions.

C. Judicial Remedies 

1) When, as a result of a de novo hearing, the court determines that an individual was improperly 

denied access to a record, the court may provide the following remedies:
42

a) Enjoin the Department from withholding the record; and

b) Order the Department to provide the records which were previously withheld to the 

complainant; and

c) Assess against the United States reasonable attorney fees and other litigation costs reasonably 

incurred by the complainant when the complainant has substantially prevailed in the case.

2) In a suit brought as a result of the Department's refusal to amend a record, when the court finds 

for the complainant, the court may provide the following remedies:

a) Order the Department or component in physical possession of the record to amend the record 

in accordance with the request, or in such a way as the court may direct; and

b) Assess against the government reasonable attorney fees and other litigation costs reasonably 

incurred by the complainant, in any case in which the complainant has substantially 

prevailed.

3) Remedies for Failure to Maintain an Accurate Record and Other Failures. In a suit brought 

against the Department for failure to maintain an accurate, complete, relevant, and timely record 

or for failure to observe a rule issued to implement the Act, if the court determines that the 

Department acted in a manner that was intentional or willful, the Government may be assessed 

for an amount equal to:

a) The actual damages sustained by the individual as a result of the Department's failure, but in 

no case less than $1,000; and

b) The cost of the action, together with reasonable attorney fees, as determined by the court.

D. Misrepresentation

A civil action may be brought at any time within two years after the date the requester discovers a 

misrepresentation in those cases where the Department has:

1) Materially and willfully misrepresented any information required to be disclosed to the requester; 

and

2) The information that was misrepresented is relevant to establishing liability of the Department to 

the requester under the Act.

E. Courts Having Jurisdiction

The Act provides that the requester may bring an action to enforce any liability created under the Act 

in the District Court of the United States in the judicial district in which the requester resides; in 

which the requester has his/her principal place of business; in which the Department records are 

situated; or in the District of Columbia.

F. Time Limits

The time limit during which a civil action may be brought under the Act is generally limited to a 

period of two years from the date the cause of the action occurred (e.g., refusal to grant access, refusal 

to amend).

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XII. Computer Matching

Summary: This chapter provides information on the provisions of the Act relating to computer matching 

activities. It briefly describes how the Department implements requirements of the Act as they pertain to 

matching agreements, matching notices and the Data Integrity Board.

A. In General

Congress made major changes to the Privacy Act of 1974 when it enacted the "Computer Matching and 

Privacy Protection Act of 1988" on October 18, 1988 (Public Law 100-503). The provisions of the Act 

became effective nine months after enactment and made no provisions which would allow the existing 

computer matches to be "grandfathered" after the effective date of the legislation.

B. Matching Program Requirements 

1) Matching Programs Covered. The Computer Matching and Privacy Protection Act (CMPPA) 

covers two kinds of matching programs:

a) Matches involving Federal benefits programs; and

b) Matches using records from Federal personnel or payroll systems of records.

A Federal benefits matching program is defined as any computerized comparison of two or 

more automated systems of records or a system of records with non-Federal records for the 

purpose of (I) establishing or verifying the eligibility of, or continuing compliance with 

statutory and regulatory requirements by, applicants for, recipients or beneficiaries of, 

participants in, or providers of services with respect to, cash or in kind assistance or payments 

under Federal benefit programs; or (II) recouping payments or delinquent debts under such 

Federal benefit programs.

A second type of matching program involves a computerized comparison of two or more 

automated Federal personnel or payroll systems of records or a system of Federal personnel 

or payroll records with non-Federal records.

2) Computerized Comparison of Data. The record comparison must be a computerized 

comparison involving records from:

a) Two or more automated systems of records (i.e., systems of records maintained by Federal 

agencies that are subject to the PA); or

b) A Federal agency's automated system of records and automated records maintained by a nonFederal (i.e., State or local) government agency or agent thereof. To be covered, matches of 

these records must be computerized.

3) Categories of Subjects Covered. The provisions of the CMPPA cover only the following 

categories of record subjects:

a) Applicants for Federal benefits programs (i.e., individuals initially applying for benefits);

b) Program beneficiaries (i.e., individual program participants who are currently receiving or 

formerly received benefits); and

c) Providers of services to support such programs (i.e., those who are not the primary 

beneficiaries, but who do receive income from the Federal programs -- health care providers, 

for example).

4) Types of Programs Covered. Only Federal benefit programs (including programs administered 

by States on behalf of the Federal government) providing cash or in-kind assistance to individuals 

are covered. State programs are not covered. Programs using records about subjects who are not 

individuals as defined by 5 U.S.C. 552a(a)(2) of the Privacy Act are not covered.
44

5) Matching Purpose. The purpose of a match must be one or more of the following:

a) Establishing or verifying initial or continuing eligibility for Federal benefits programs; or

b) Verifying compliance with the requirements (statutory or regulatory) of such programs; or

c) Recouping payments or delinquent debts under such Federal benefits programs.

It should be noted that all of the four elements (computerized comparison, categories of subjects, 

Federal benefit program, and matching purpose) must be present before a matching program is 

covered under the provisions of the CMPPA.

6) Federal Personnel or Payroll Records Matches. The CMPPA also includes matches comparing 

records from automated Federal personnel or payroll systems of records, or such records and 

automated records of State and local governments. Again, it should be noted that the comparison 

must be done by using a computer. Manual comparisons are not covered. In some instances, a 

covered match may take place within a single agency. For example, an agency may wish to 

determine whether any of its own personnel are participating in a benefit program administered 

by the agency and are not in compliance with the program's eligibility requirements. This internal 

match will certainly result in an adverse action if ineligibility is discovered. Therefore, it is

covered by the requirements of the CMPPA.

C. Exclusions from the Definition of a Matching Program

The CMPPA provides for eight exclusions to the Act and agencies operating such programs are not 

required to comply with the provisions of the CMPPA; however, any applicable provision of the 

Privacy Act must be complied with. The exclusions are:

1) Statistical matches whose purpose is solely to produce aggregate data stripped of personal 

identifiers. Implicitly, this match is not done to take action against specific individuals, although 

statistical inferences drawn from the data may have consequences for the subjects of the match as 

members of a class or group. The results of the match must not contain individually identifiable 

data.

2) Statistical matches whose purpose is in support of any research or statistical project. The 

results of this type match do not need to be stripped of individual identifiers, but the results 

cannot be used to make decisions that affect the rights, benefits or privileges of specific 

individuals. The data developed from these matching programs may be used to make decisions 

about a benefit program in general that may ultimately affect the beneficiaries.

3) Pilot matches. This is a small-scale match whose purpose is to gather benefit/cost data on which 

to premise a decision about engaging in a full-scale matching program. The pilot matches must be 

approved by the Data Integrity Board (DIB).

4) Law enforcement investigative matches whose purpose is to gather evidence against a 

named person or persons in an existing investigation. This exclusion is available to an agency 

or a component whose principal statutory function involves the enforcement of criminal laws and 

is eligible to exempt certain of its Privacy Act systems of records under subsection (j)(2) of the 

PA. The match must be used for the purpose of gathering evidence against a specific person or 

persons. The use of a match for a "fishing expedition" is not eligible for this exclusion.

5) Tax administration matches. This exclusion covers four categorical exclusions for matches 

using tax information, such as tax returns and tax return information. These matches are:

a) Matches done pursuant to Section 6103(d) of the Internal Revenue Code involving 

disclosures of taxpayer information to state tax officials;
45

b) Matches done for the purposes of tax administration as defined in Section 6103(b)(4) of the 

Internal Revenue Code. The term "tax administration" means the administration, 

management, conduct, direction, and supervision of the execution and application of the 

internal revenue laws or related statutes (or equivalent laws and statutes of a state) and tax 

conventions to which the United States is a part; and the development and formulation of 

Federal tax policy relating to existing or proposed internal revenue laws, related statutes, and 

tax conventions; and includes assessment, collection, enforcement, litigation, publication, and 

statistical gathering functions under such laws, statutes or conventions. The Bureau of 

Alcohol, Tobacco, and Firearms also has collection and enforcement authority under the 

Internal Revenue Code, and tax administration is, therefore, a part of that component's 

responsibilities as well;

c) Tax refund offset matches done pursuant to the Deficit Reduction Act of 1984 (DEFRA) 

because of the due process procedures contained in DEFRA;

d) Tax refund offset matches conducted pursuant to statutes other than DEFRA provided OMB 

finds the due process provisions of those statutes substantially similar to those of DEFRA.

6) Routine administrative matches using Federal personnel records. These are matches between 

a Federal agency and other Federal agencies or between a Federal agency and non-Federal 

agencies for administrative purposes that use databases that contain records predominantly 

relating to Federal personnel. Non-Federal entity means a state, local government, Indian tribe, 

institution of higher education (IHE), for-profit entity, foreign public entity, foreign organization 

or nonprofit organization. Matches whose purpose is to take adverse action against Federal 

personnel are NOT excluded from the Act's coverage.

7) Internal agency matches using only records from the agency's system of records. This 

exclusion permits agencies to disseminate Privacy Act records to agency employees on an official 

need-to-know basis as provided in the Privacy Act under Section (b)(1). 

8) Background investigation and foreign counter-intelligence matches. Matches done in the 

course of performing a background check for security clearance of Federal personnel or Federal 

contractor personnel are not covered. Matches done for the purpose of foreign counterintelligence

are also excluded.

D. Matching Notice and Publication Requirements

Because the CMPPA does not itself authorize disclosures from systems of records for the purposes of 

conducting matching programs, agencies must justify any disclosures under section (b) of the PA. 

This means obtaining the written consent of the record subjects to the disclosure or relying on one of 

the 12 exceptions to the written consent rule. To rely on exception (b)(3), routine use, a notice of 

intent to disclose must be published in the Federal Register.

1) There are two ways in which record subjects can receive notice that their records may be 

matched:

a) By direct notice; e.g., information on the application form when they apply for a benefit or in 

a notice that arrives with a benefit they receive;

b) By constructive notice; e.g., publication of system notices, routine use disclosures, and 

matching programs in the Federal Register;

c) Agencies must publish notices of the establishment or alteration of a matching program in the 

Federal Register at least 30 days prior to conducting such programs. The recipient Federal 

agency in a match between Federal agencies or in a match in which a non-Federal agency 

discloses records to a Federal agency is responsible for publishing such notices. Where a state 
46

or local agency is the recipient of records from a Federal agency's systems of records, the 

Federal source agency is responsible for publishing the notice. Where more than one agency 

is involved in a matching program, the agencies are encouraged to publish a consolidated 

notice; or

d) Notices published in the Federal Register should contain the following information:

(1) Name of participating agency or agencies;

(2) Purpose of the match;

(3) Authority for conducting the match;

(4) Categories of records and individuals covered;

(5) Inclusive dates of the matching program; and

(6) Address for receipt of public comment or inquiries

E. Report to OMB and Congress

In addition, at least 30 days prior to the initiation of a new or substantially altered matching program, 

a report must be submitted to OMB and Congress. The report should contain the following 

information:

1) What alternatives to matching were considered and why a matching program was chosen;

2) The date the match was approved by each participating Federal agency's DIB; and

3) Whether a benefit/cost analysis was required and, if so, whether it projected a favorable ratio.

A copy of the Federal Register matching notice describing the match is to be made a part of the 

report.

F. Preparing and Executing Matching Agreements

Federal agencies receiving records from or disclosing records to non-Federal agencies for use in 

matching programs are responsible for preparing the matching agreements and should solicit relevant 

data from non-Federal agencies where necessary. All matching agreements must be reviewed by 

bureau legal counsel before sending them to PTR for DIB review and approval (where appropriate). 

Bureaus should allow sufficient lead time to ensure that matching agreements can be negotiated, 

cleared by bureau legal counsel, and signed in time to secure DIB review and approval. Matching 

agreements must contain the following:

1) Purpose and Legal Authority. The Act does not provide independent authority for the operation 

of a matching program; therefore, a specific Federal or State statutory or regulatory basis must be 

given for undertaking the program.

2) Justification and Expected Results. An explanation of why the matching program is being used 

rather than some other administrative activity and what the results are expected to be.

3) Records Description. The Federal system(s) of records should be specifically identified. 

Included in this description is the number of records, the data elements to be included and the 

projected starting and completion dates of the matching program.

4) Notice Procedures. Describes the general and individual periodic notice procedures and states 

whether direct notice or constructive notice was given to the record subjects.

5) Verification Procedures. Describes the methods used by the agency to independently verify the 

information obtained through the matching program.

6) Disposition of Matched Items. Describes when and how the information generated by the 

matching program will be destroyed once the program's purposes and any legal retention 

requirements have been met.
47

7) Security Procedures. Describes the administrative, technical and physical safeguards to be used 

in protecting the information, commensurate with the level of sensitivity of the data.

8) Records Usage, Duplication and Re-Disclosure Restrictions. Describes any specific 

restrictions imposed either by the source or recipient agency to keep or use the records and when 

they will be returned or destroyed. In general, recipient agencies shall not subsequently disclose 

records obtained for a matching program and, under the terms of a matching agreement, for other 

purposes absent a specific statutory requirement or where the disclosure is essential to the 

conduct of a matching program.

9) Records Accuracy Assessments. Describes the quality of the records used in the computer 

match and indicates whether the records meet the standard imposed by the Privacy Act for 

ensuring the accuracy of the records.

10) Comptroller General Access. A statement that the Comptroller General may have access to all 

necessary records of a recipient agency or non-Federal agency to monitor or verify compliance 

with the agreement.

G. Providing Due Process to Matching Subjects

The CMPPA prescribes certain due process requirements that the subjects of matching programs must 

be afforded when matches uncover adverse information about them.

1) Verification of Adverse Information. Agencies may not premise adverse action upon the raw 

results of a computer match. Any adverse information must be subject to investigation and 

verification. Absolute confirmation is not required, only a reasonable verification process that 

yields confirmatory data to the agency to take the intended action.

2) Notice and Opportunity to Contest. A subject of a computer match in which adverse 

information is uncovered shall be notified by the agency and given an opportunity to explain prior 

to any adverse action being taken.

H. Data Integrity Board Approval Process

The CMPPA requires that each Federal agency that acts as either a source or recipient in a matching 

program establish a DIB to oversee the agency's participation. Before any component of Treasury 

participates in a matching program, Treasury's DIB must have evaluated the proposed match and 

approved the terms of the matching agreement.

The Act requires that the Board consists of senior agency officials designated by the agency head. 

The only two mandatory members are the Inspector General of the agency, who may not serve as 

Chairman, and the senior official responsible for the implementation of the PA.

The Treasury DIB is made up of six permanent representatives and three rotational representatives. 

The permanent members of the DIB are:

1) Deputy Assistant Secretary for Privacy, Transparency, & Records (Chair);

2) Inspector General;

3) Treasury Inspector General for Tax Administration;

4) Departmental Privacy Act Officer (Board Secretary);

5) Associate Chief Information Officer, Capital Planning and Information Management;

6) Assistant General Counsel (GLER);

7) Office of Chief Information Office.
48

I. Definitions

1) Constructive Notice. The publication of system of records notices, routine use disclosures, and 

matching program in the Federal Register.

2) Data Integrity Board. A board established by each agency that acts as either a source or 

recipient in a matching program staffed by senior agency officials to oversee the agency's 

participation in matching programs.

3) Direct Notice. The subject of a record is provided with a notice on the application form or other 

document that his/her records may be matched.

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49

Appendix A

§ 552a. Records maintained on individuals 

(a) Definitions - For purposes of this section--

(1) the term "agency" means agency as defined in section 552(f) of this title;

(2) the term "individual" means a citizen of the United States or an alien lawfully admitted for 

permanent residence;

(3) the term "maintain" includes maintain, collect, use or disseminate;

(4) the term "record" means any item, collection, or grouping of information about an individual 

that is maintained by an agency, including, but not limited to, his education, financial 

transactions, medical history, and criminal or employment history and that contains his name, 

or the identifying number, symbol, or other identifying particular assigned to the individual, 

such as a finger or voice print or a photograph;

(5) the term "system of records" means a group of any records under the control of any agency 

from which information is retrieved by the name of the individual or by some identifying 

number, symbol, or other identifying particular assigned to the individual;

(6) the term "statistical record" means a record in a system of records maintained for statistical 

research or reporting purposes only and not used in whole or in part in making any 

determination about an identifiable individual, except as provided by section 8 of Title 13;

(7) the term "routine use" means, with respect to the disclosure of a record, the use of such 

record for a purpose which is compatible with the purpose for which it was collected;

(8) the term "matching program"—

(A) means any computerized comparison of –

(i) two or more automated systems of records or a system of records with nonFederal records for the purpose of –

(I) establishing or verifying the eligibility of, or continuing compliance with 

statutory and regulatory requirements by, applicants for, recipients or 

beneficiaries of, participants in, or providers of services with respect to, cash or 

in kind assistance or payments under Federal benefit programs; or 

(II) recouping payments or delinquent debts under such Federal benefit 

programs, or 

(ii) two or more automated Federal personnel or payroll systems of records or a 

system of Federal personnel or payroll records with non-Federal records, 

(B) but does not include—

(i) matches performed to produce aggregate statistical data without any personal 

identifiers;

(ii) matches performed to support any research or statistical project, the specific data 

of which may not be used to make decisions concerning the rights, benefits, or 

privileges of specific individuals;

(iii) matches performed, by an agency (or component thereof) which performs as its 

principal function any activity pertaining to the enforcement of criminal laws, 

subsequent to the initiation of a specific criminal or civil law enforcement 

investigation of a named person or persons for the purpose of gathering evidence 

against such person or persons;

(iv) matches of tax information (I) pursuant to section 6103(d) of the Internal 

Revenue Code of 1986, (II) for purposes of tax administration as defined in 
50

section 6103(b)(4) of such Code, (III) for the purpose of intercepting a tax refund 

due an individual under authority granted by section 404(e), 464, or 1137 of the 

Social Security Act; or (IV) for the purpose of intercepting a tax refund due an 

individual under any other tax refund intercept program authorized by statute 

which has been determined by the Director of the Office of Management and 

Budget to contain verification, notice, and hearing requirements that are 

substantially similar to the procedures in section 1137 of the Social Security Act;

(v) matches--

(I) using records predominantly relating to Federal personnel, that are 

performed for routine administrative purposes (subject to guidance 

provided by the Director of the Office of Management and Budget 

pursuant to subsection (v)); or

(II) conducted by an agency using only records from systems of records 

maintained by that agency;

if the purpose of the match is not to take any adverse financial, 

personnel, disciplinary, or other adverse action against Federal 

personnel; 

(vi) matches performed for foreign counterintelligence purposes or to produce 

background checks for security clearances of Federal personnel or Federal 

contractor personnel;

(vii) matches performed incident to a levy described in section 6103(k)(8) of the 

Internal Revenue Code of 1986; or

(viii) matches performed pursuant to section 202(x)(3) or 1611(e)(1) of the Social 

Security Act (42 U.S.C. § 402(x)(3), § 1382(e)(1).

(ix) matches performed by the Secretary of Health and Human Services or the 

Inspector General of the Department of Health and Human Services with respect 

to potential fraud, waste, and abuse, including matches of a system of records 

with non-Federal records; or

(x) matches performed pursuant to section 3(d)(4) of the Achieving a Better Life 

Experience Act of 2014,

(9) the term "recipient agency" means any agency, or contractor thereof, receiving records 

contained in a system of records from a source agency for use in a matching program;

(10) the term "non-Federal agency" means any State or local government, or agency thereof, 

which receives records contained in a system of records from a source agency for use in a 

matching program;

(11) the term "source agency" means any agency which discloses records contained in a 

system of records to be used in a matching program, or any State or local government, or 

agency thereof, which discloses records to be used in a matching program;

(12) the term "Federal benefit program" means any program administered or funded by the 

Federal Government, or by any agent or State on behalf of the Federal Government, 

providing cash or in-kind assistance in the form of payments, grants, loans, or loan guarantees 

to individuals; and

(13) the term "Federal personnel" means officers and employees of the Government of the 

United States, members of the uniformed services (including members of the Reserve 

Components), individuals entitled to receive immediate or deferred retirement benefits under 

any retirement program of the Government of the United States (including survivor benefits).

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51

(b) Conditions of Disclosure

No agency shall disclose any record which is contained in a system of records by any means of 

communication to any person, or to another agency, except pursuant to a written request by, or with 

the prior written consent of, the individual to whom the record pertains, unless disclosure of the 

record would be--

(1) to those officers and employees of the agency which maintains the record who have a 

need for the record in the performance of their duties;

(2) required under section 552 of this title;

(3) for a routine use as defined in subsection (a)(7) of this section and described under 

subsection (e)(4)(D) of this section;

(4) to the Bureau of the Census for purposes of planning or carrying out a census or survey or 

related activity pursuant to the provisions of Title 13;

(5) to a recipient who has provided the agency with advance adequate written assurance that 

the record will be used solely as a statistical research or reporting record, and the record 

is to be transferred in a form that is not individually identifiable;

(6) to the National Archives and Records Administration as a record which has sufficient 

historical or other value to warrant its continued preservation by the United States 

Government, or for evaluation by the Archivist of the United States or the designee of the 

Archivist to determine whether the record has such value;

(7) to another agency or to an instrumentality of any governmental jurisdiction within or 

under the control of the United States for a civil or criminal law enforcement activity if 

the activity is authorized by law, and if the head of the agency or instrumentality has 

made a written request to the agency which maintains the record specifying the particular 

portion desired and the law enforcement activity for which the record is sought;

(8) to a person pursuant to a showing of compelling circumstances affecting the health or 

safety of an individual if upon such disclosure notification is transmitted to the last 

known address of such individual;

(9) to either House of Congress, or, to the extent of matter within its jurisdiction, any 

committee or subcommittee thereof, any joint committee of Congress or subcommittee of 

any such joint committee;

(10) to the Comptroller General, or any of his authorized representatives, in the course of the 

performance of the duties of the General Accounting Office;

(11) pursuant to the order of a court of competent jurisdiction; or

(12) to a consumer reporting agency in accordance with section 3711(e) of Title 31.

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(c) Accounting for Certain Disclosures

Each agency, with respect to each system of records under its control, shall—

(1) except for disclosures made under subsections (b)(1) or (b)(2) of this section, keep an accurate 

accounting of--

(A) the date, nature, and purpose of each disclosure of a record to any person or to another agency 

made under subsection (b) of this section; and
52

(B) the name and address of the person or agency to whom the disclosure is made.

(2) retain the accounting made under paragraph (1) of this subsection for at least five years or the life 

of the record, whichever is longer, after the disclosure for which the accounting is made;

(3) except for disclosures made under subsection (b)(7) of this section, make the accounting made 

under paragraph (1) of this subsection available to the individual named in the record at his 

request; and

(4) inform any person or other agency about any correction or notation of dispute made by the 

agency in accordance with subsection (d) of this section of any record that has been disclosed to 

the person or agency if an accounting of the disclosure was made.

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(d) Access to Records

Each agency that maintains a system of records shall—

(1) upon request by any individual to gain access to his record or to any information pertaining to 

him which is contained in the system, permit him and upon his request, a person of his own 

choosing to accompany him, to review the record and have a copy made of all or any portion 

thereof in a form comprehensible to him, except that the agency may require the individual to 

furnish a written statement authorizing discussion of that individual's record in the accompanying 

person's presence;

(2) permit the individual to request amendment of a record pertaining to him and--

(A) not later than 10 days (excluding Saturdays, Sundays, and legal public holidays) after the date 

of receipt of such request, acknowledge in writing such receipt; and

(B) promptly, either--

(i) make any correction of any portion thereof which the individual believes is not accurate, 

relevant, timely, or complete; or

(ii) inform the individual of its refusal to amend the record in accordance with his request, 

the reason for the refusal, the procedures established by the agency for the individual to 

request a review of that refusal by the head of the agency or an officer designated by the 

head of the agency, and the name and business address of that official.

(3) permit the individual who disagrees with the refusal of the agency to amend his record to request 

a review of such refusal, and not later than 30 days (excluding Saturdays, Sundays, and legal 

public holidays) from the date on which the individual requests such review, complete such 

review and make a final determination unless, for good cause shown, the head of the agency 

extends such 30-day period; and if, after his review, the reviewing official also refuses to amend 

the record in accordance with the request, permit the individual to file with the agency a concise 

statement setting forth the reasons for his disagreement with the refusal of the agency, and notify 

the individual of the provisions for judicial review of the reviewing official's determination under 

subsection (g)(1)(A) of this section;

(4) in any disclosure, containing information about which the individual has filed a statement of 

disagreement, occurring after the filing of the statement under paragraph (3) of this subsection, 

clearly note any portion of the record which is disputed and provide copies of the statement and, 

if the agency deems it appropriate, copies of a concise statement of the reasons of the agency for 
53

not making the amendments requested, to persons or other agencies to whom the disputed record 

has been disclosed; and

(5) nothing in this section shall allow an individual access to any information compiled in reasonable 

anticipation of a civil action or proceeding.

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(e) Agency Requirements

Each agency that maintains a system of records shall—

(1) maintain in its records only such information about an individual as is relevant and necessary to 

accomplish a purpose of the agency required to be accomplished by statute or by Executive order 

of the President;

(2) collect information to the greatest extent practicable directly from the subject individual when the 

information may result in adverse determinations about an individual's rights, benefits, and 

privileges under Federal programs;

(3) inform each individual whom it asks to supply information, on the form which it uses to collect 

the information or on a separate form that can be retained by the individual--

(A) the authority (whether granted by statute, or by Executive order of the President) which 

authorizes the solicitation of the information and whether disclosure of such information is 

mandatory or voluntary;

(B) the principal purpose or purposes for which the information is intended to be used;

(C) the routine uses which may be made of the information, as published pursuant to paragraph 

(4)(D) of this subsection; and

(D) the effects on him, if any, of not providing all or any part of the requested information.

(4) subject to the provisions of paragraph (11) of this subsection, publish in the Federal Register upon 

establishment or revision a notice of the existence and character of the system of records, which 

notice shall include—

(A) the name and location of the system;

(B) the categories of individuals on whom records are maintained in the system;

(C) the categories of records maintained in the system;

(D) each routine use of the records contained in the system, including the categories of users and 

the purpose of such use;

(E) the policies and practices of the agency regarding storage, retrievability, access controls, 

retention, and disposal of the records;

(F) the title and business address of the agency official who is responsible for the system of 

records;

(G) the agency procedures whereby an individual can be notified at his request if the system of 

records contains a record pertaining to him;

(H) the agency procedures whereby an individual can be notified at his request how he can gain 

access to any record pertaining to him contained in the system of records, and how he can 

contest its content; and

(I) the categories of sources of records in the system.

(5) maintain all records which are used by the agency in making any determination about any 

individual with such accuracy, relevance, timeliness, and completeness as is reasonably necessary 

to assure fairness to the individual in the determination;
54

(6) prior to disseminating any record about an individual to any person other than an agency, unless 

the dissemination is made pursuant to subsection (b)(2) of this section, make reasonable efforts to 

assure that such records are accurate, complete, timely, and relevant for agency purposes;

(7) maintain no record describing how any individual exercises rights guaranteed by the First 

Amendment unless expressly authorized by statute or by the individual about whom the record is 

maintained or unless pertinent to and within the scope of an authorized law enforcement activity;

(8) make reasonable efforts to serve notice on an individual when any record on such individual is 

made available to any person under compulsory legal process when such process becomes a 

matter of public record;

(9) establish rules of conduct for persons involved in the design, development, operation, or 

maintenance of any system of records, or in maintaining any record, and instruct each such 

person with respect to such rules and the requirements of this section, including any other rules 

and procedures adopted pursuant to this section and the penalties for noncompliance;

(10) Establish appropriate administrative, technical and physical safeguards to insure the security and 

confidentiality of records and to protect against any anticipated threats or hazards to their security 

or integrity which could result in substantial harm, embarrassment, inconvenience, or unfairness 

to any individual on whom information is maintained;

(11) At least 30 days prior to publication of information under paragraph (4)(D) of this subsection, 

publish in the Federal Register notice of any new use or intended use of the information in the 

system, and provide an opportunity for interested persons to submit written data, views, or 

arguments to the agency; and

(12) If such agency is a recipient agency or a source agency in a matching program with a nonFederal agency, with respect to any establishment or revision of a matching program, at least 30 

days prior to conducting such program, publish in the Federal Register notice of such 

establishment or revision.

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(f) Agency Rules

In order to carry out the provisions of this section, each agency that maintains a system of records 

shall promulgate rules, in accordance with the requirements (including general notice) of section 553 

of this title, which shall—

(1) establish procedures whereby an individual can be notified in response to his request if any 

system of records named by the individual contains a record pertaining to him;

(2) define reasonable times, places, and requirements for identifying an individual who requests 

his record or information pertaining to him before the agency shall make the record or 

information available to the individual;

(3) establish procedures for the disclosure to an individual upon his request of his record or 

information pertaining to him, including special procedure, if deemed necessary, for the 

disclosure to an individual of medical records, including psychological records, pertaining to 

him;

(4) establish procedures for reviewing a request from an individual concerning the amendment of 

any record or information pertaining to the individual, for making a determination on the 

request, for an appeal within the agency of an initial adverse agency determination, and for 

whatever additional means may be necessary for each individual to be able to exercise fully 

his rights under this section; 
55

(5) establish fees to be charged, if any, to any individual for making copies of his record, 

excluding the cost of any search for and review of the record. The Office of the Federal 

Register shall biennially compile and publish the rules promulgated under this subsection and 

agency notices published under subsection (e)(4) of this section in a form available to the 

public at low cost.

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(g) Civil Remedies

(1) Whenever any agency

(A) makes a determination under subsection (d)(3) of this section not to amend an 

individual's record in accordance with his request, or fails to make such review in 

conformity with that subsection;

(B) refuses to comply with an individual request under subsection (d)(1) of this section;

(C) fails to maintain any record concerning any individual with such accuracy, relevance, 

timeliness, and completeness as is necessary to assure fairness in any determination 

relating to the qualifications, character, rights, or opportunities of, or benefits to the 

individual that may be made on the basis of such record, and consequently a 

determination is made which is adverse to the individual; or

(D) fails to comply with any other provision of this section, or any rule promulgated 

thereunder, in such a way as to have an adverse effect on an individual, the individual 

may bring a civil action against the agency, and the district courts of the United 

States shall have jurisdiction in the matters under the provisions of this subsection.

(2)

(A) In any suit brought under the provisions of subsection (g)(1)(A) of this section, the 

court may order the agency to amend the individual's record in accordance with his 

request or in such other way as the court may direct. In such a case the court shall 

determine the matter de novo.

(B) The court may assess against the United States reasonable attorney fees and other 

litigation costs reasonably incurred in any case under this paragraph in which the 

complainant has substantially prevailed.

(3)

(A) In any suit brought under the provisions of subsection (g)(1)(B) of this section, the 

court may enjoin the agency from withholding the records and order the production 

to the complainant of any agency records improperly withheld from him. In such a 

case the court shall determine the matter de novo, and may examine the contents of 

any agency records in camera to determine whether the records or any portion thereof 

may be withheld under any of the exemptions set forth in subsection (k) of this 

section, and the burden is on the agency to sustain its action.

(B) The court may assess against the United States reasonable attorney fees and other 

litigation costs reasonably incurred in any case under this paragraph in which the 

complainant has substantially prevailed.

(4) In any suit brought under the provisions of subsection (g)(1)(C) or (D) of this section in 

which the court determines that the agency acted in a manner which was intentional or 

willful, the United States shall be liable to the individual in an amount equal to the sum of--

(A) actual damages sustained by the individual as a result of the refusal or failure, but in 

no case shall a person entitled to recovery receive less than the sum of $1,000; and
56

(B) the costs of the action together with reasonable attorney fees as determined by the 

court.

(5) An action to enforce any liability created under this section may be brought in the district 

court of the United States in the district in which the complainant resides, or has his principal 

place of business, or in which the agency records are situated, or in the District of Columbia, 

without regard to the amount in controversy, within two years from the date on which the 

cause of action arises, except that where an agency has materially and willfully 

misrepresented any information required under this section to be disclosed to an individual 

and the information so misrepresented is material to establishment of the liability of the 

agency to the individual under this section, the action may be brought at any time within two 

years after discovery by the individual of the misrepresentation. Nothing in this section shall 

be construed to authorize any civil action by reason of any injury sustained as the result of a 

disclosure of a record prior to September 27, 1975.

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(h) Rights of Legal Guardians

For the purposes of this section, the parent of any minor, or the legal guardian of any individual who 

has been declared to be incompetent due to physical or mental incapacity or age by a court of 

competent jurisdiction, may act on behalf of the individual.

(i) Criminal Penalties

(1) Any officer or employee of an agency, who by virtue of his employment or official position,

has possession of, or access to, agency records which contain individually identifiable 

information the disclosure of which is prohibited by this section or by rules or regulations 

established thereunder, and who knowing that disclosure of the specific material is so 

prohibited, willfully discloses the material in any manner to any person or agency not entitled 

to receive it, shall be guilty of a misdemeanor and fined not more than $5,000.

(2) Any officer or employee of any agency who willfully maintains a system of records without 

meeting the notice requirements of subsection (e)(4) of this section shall be guilty of a 

misdemeanor and fined not more than $5,000.

(3) Any person who knowingly and willfully requests or obtains any record concerning an 

individual from an agency under false pretenses shall be guilty of a misdemeanor and fined 

not more than $5,000.

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(j) General Exemptions

The head of any agency may promulgate rules, in accordance with the requirements (including 

general notice) of sections 553(b)(1), (2), and (3), (c), and (e) of this title, to exempt any system of 

records within the agency from any part of this section except subsections (b), (c)(1) and (2), 

(e)(4)(A) through (F), (e)(6), (7), (9), (10), and (11), and (i) if the system of records is—

(1) maintained by the Central Intelligence Agency; or

(2) maintained by an agency or component thereof which performs as its principal function any 

activity pertaining to the enforcement of criminal laws, including police efforts to prevent, 

control, or reduce crime or to apprehend criminals, and the activities of prosecutors, courts, 

correctional, probation, pardon, or parole authorities, and which consists of (A) information 

compiled for the purpose of identifying individual criminal offenders and alleged offenders 
57

and consisting only of identifying data and notations of arrests, the nature and disposition of 

criminal charges, sentencing, confinement, release, and parole and probation status; (B) 

information compiled for the purpose of a criminal investigation, including reports of 

informants and investigators, and associated with an identifiable individual; or (C) reports 

identifiable to an individual compiled at any stage of the process of enforcement of the 

criminal laws from arrest or indictment through release from supervision.

At the time rules are adopted under this subsection, the agency shall include in the statement 

required under section 553(c) of this title, the reasons why the system of records is to be 

exempted from a provision of this section.

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(k) Specific Exemptions

The head of any agency may promulgate rules, in accordance with the requirements (including 

general notice) of sections 553(b)(1), (2), and (3), (c), and (e) of this title, to exempt any system of 

records within the agency from subsections (c)(3), (d), (e)(1), (e)(4)(G), (H), and (I) and (f) of this 

section if the system of records is—

(1) subject to the provisions of section 552(b)(1) of this title;

(2) investigatory material compiled for law enforcement purposes, other than material within the 

scope of subsection (j)(2) of this section: Provided, however, That if any individual is denied 

any right, privilege, or benefit that he would otherwise be entitled by Federal law, or for 

which he would otherwise be eligible, as a result of the maintenance of such material, such 

material shall be provided to such individual, except to the extent that the disclosure of such 

material would reveal the identity of a source who furnished information to the Government 

under an express promise that the identity of the source would be held in confidence, or, prior 

to the effective date of this section, under an implied promise that the identity of the source 

would be held in confidence;

(3) maintained in connection with providing protective services to the President of the United 

States or other individuals pursuant to section 3056 of Title 18;

(4) required by statute to be maintained and used solely as statistical records;

(5) investigatory material compiled solely for the purpose of determining suitability, eligibility, 

or qualifications for Federal civilian employment, military service, Federal contracts, or 

access to classified information, but only to the extent that the disclosure of such material 

would reveal the identity of a source who furnished information to the Government under an 

express promise that the identity of the source would be held in confidence, or, prior to the 

effective date of this section, under an implied promise that the identity of the source would 

be held in confidence;

(6) testing or examination material used solely to determine individual qualifications for 

appointment or promotion in the Federal service the disclosure of which would compromise 

the objectivity or fairness of the testing or examination process; or

(7) evaluation material used to determine potential for promotion in the armed services, but only 

to the extent that the disclosure of such material would reveal the identity of a source who 

furnished information to the Government under an express promise that the identity of the 

source would be held in confidence, or, prior to the effective date of this section, under an 

implied promise that the identity of the source would be held in confidence.
58

At the time rules are adopted under this subsection, the agency shall include in the statement 

required under section 553(c) of this title, the reasons why the system of records is to be 

exempted from a provision of this section.

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(l) Archival Records

(1) Each agency record which is accepted by the Archivist of the United States for storage, 

processing, and servicing in accordance with section 3103 of Title 44 shall, for the purposes 

of this section, be considered to be maintained by the agency which deposited the record and 

shall be subject to the provisions of this section. The Archivist of the United States shall not 

disclose the record except to the agency which maintains the record, or under rules 

established by that agency which are not inconsistent with the provisions of this section.

(2) Each agency record pertaining to an identifiable individual which was transferred to the 

National Archives of the United States as a record which has sufficient historical or other 

value to warrant its continued preservation by the United States Government, prior to the 

effective date of this section, shall, for the purposes of this section, be considered to be 

maintained by the National Archives and shall not be subject to the provisions of this section, 

except that a statement generally describing such records (modeled after the requirements 

relating to records subject to subsections (e)(4)(A) through (G) of this section) shall be 

published in the Federal Register.

(3) Each agency record pertaining to an identifiable individual which is transferred to the 

National Archives of the United States as a record which has sufficient historical or other 

value to warrant its continued preservation by the United States Government, on or after the 

effective date of this section, shall, for the purposes of this section, be considered to be 

maintained by the National Archives and shall be exempt from the requirements of this 

section except subsections (e)(4)(A) through (G) and (e)(9) of this section.

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(m) Government Contractors

(1) When an agency provides by a contract for the operation by or on behalf of the agency of a 

system of records to accomplish an agency function, the agency shall, consistent with its 

authority, cause the requirements of this section to be applied to such system. For purposes of 

subsection (i) of this section any such contractor and any employee of such contractor, if such 

contract is agreed to on or after the effective date of this section, shall be considered to be an 

employee of an agency.

(2) A consumer reporting agency to which a record is disclosed under section 3711(e) of Title 31 

shall not be considered a contractor for the purposes of this section.

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(n) Mailing Lists

An individual's name and address may not be sold or rented by an agency unless such action is 

specifically authorized by law. This provision shall not be construed to require the withholding of 

names and addresses otherwise permitted to be made public.

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59

(o) Matching Agreements

(1) No record which is contained in a system of records may be disclosed to a recipient agency or 

non-Federal agency for use in a computer matching program except pursuant to a written 

agreement between the source agency and the recipient agency or non-Federal agency 

specifying-

(A) the purpose and legal authority for conducting the program;

(B) the justification for the program and the anticipated results, including a specific estimate 

of any savings;

(C) a description of the records that will be matched, including each data element that will be 

used, the approximate number of records that will be matched, and the projected starting 

and completion dates of the matching program;

(D) procedures for providing individualized notice at the time of application, and notice 

periodically thereafter as directed by the Data Integrity Board of such agency (subject to 

guidance provided by the Director of the Office of Management and Budget pursuant to 

subsection (v)), to--

(i) applicants for and recipients of financial assistance or payments under Federal benefit 

programs; and

(ii) applicants for and holders of positions as Federal personnel, that any information 

provided by such applicants, recipients, holders, and individuals may be subject to 

verification through matching programs.

(E) procedures for verifying information produced in such matching program as required by 

subsection (p);

(F) procedures for the retention and timely destruction of identifiable records created by a 

recipient agency or non-Federal agency in such matching program;

(G) procedures for ensuring the administrative, technical, and physical security of the records 

matched and the results of such programs;

(H) prohibitions on duplication and redisclosure of records provided by the source agency 

within or outside the recipient agency or the non-Federal agency, except where required 

by law or essential to the conduct of the matching program;

(I) procedures governing the use by a recipient agency or non-Federal agency of records 

provided in a matching program by a source agency, including procedures governing 

return of the records to the source agency or destruction of records used in such program;

(J) information on assessments that have been made on the accuracy of the records that will 

be used in such matching program; and

(K) that the Comptroller General may have access to all records of a recipient agency or a 

non-Federal agency that the Comptroller General deems necessary in order to monitor or 

verify compliance with the agreement.

(2)

(A) A copy of each agreement entered into pursuant to paragraph (1) shall--

(i) be transmitted to the Committee on Governmental Affairs of the Senate and the 

Committee on Government Operations of the House of Representatives; and

(ii) be available upon request to the public.

(B) No such agreement shall be effective until 30 days after the date on which such a 

copy is transmitted pursuant to subparagraph (A)(i).
60

(C) Such an agreement shall remain in effect only for such period, not to exceed 18 

months, as the Data Integrity Board of the agency determines is appropriate in light 

of the purposes, and length of time necessary for the conduct, of the matching 

program.

(D) Within 3 months prior to the expiration of such an agreement pursuant to 

subparagraph (iii), the Data Integrity Board of the agency may, without additional 

review, renew the matching agreement for a current, ongoing matching program for 

not more than one additional year if—

(i) such program will be conducted without any change; and

(ii) each party to the agreement certifies to the Board in writing that the program has 

been conducted in compliance with the agreement.

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(p) Verification and Opportunity Contest Findings

(1) In order to protect any individual whose records are used in a matching program, no recipient 

agency, non-Federal agency, or source agency may suspend, terminate, reduce, or make a 

final denial of any financial assistance or payment under a Federal benefit program to such 

individual, or take other adverse action against such individual, as a result of information 

produced by such matching program, until—

(A)

(i) the agency has independently verified the information; or

(ii) the Data Integrity Board of the agency, or in the case of a non-Federal agency the 

Data Integrity Board of the source agency, determines in accordance with 

guidance issued by the Director of the Office of Management and Budget that—

(I) the information is limited to identification and amount of benefits paid by the 

source agency under a Federal benefit program; and

(II) there is a high degree of confidence that the information provided to the recipient 

agency is accurate.

(B) the individual receives a notice from the agency containing a statement of its findings 

and informing the individual of the opportunity to contest such findings; and

(C)

(i) the expiration of any time period established for the program by statute or 

regulation for the individual to respond to that notice; or

(ii) in the case of a program for which no such period is established, the end of the 

30-day period beginning on the date on which notice under subparagraph (B) is 

mailed or otherwise provided to the individual.

(2) Independent verification referred to in paragraph (1) requires investigation and confirmation 

of specific information relating to an individual that is used as a basis for an adverse action 

against the individual, including where applicable investigation and confirmation of--

(A) the amount of any asset or income involved;

(B) whether such individual has or had access to such asset or income for such individual's 

own use; and

(C) the period or periods when the individual had such asset or income.
61

(3) Notwithstanding paragraph (1), an agency may take any appropriate action otherwise 

prohibited by such paragraph if the agency determines that the public health or public safety 

may be adversely affected or significantly threatened during any notice period required by 

such paragraph.

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(q) Sanctions

(1) Notwithstanding any other provision of law, no source agency may disclose any record which 

is contained in a system of records to a recipient agency or non-Federal agency for a 

matching program if such source agency has reason to believe that the requirements of 

subsection (p), or any matching agreement entered into pursuant to subsection (o), or both, 

are not being met by such recipient agency.

(2) No source agency may renew a matching agreement unless--

(A) the recipient agency or non-Federal agency has certified that it has complied with the 

provisions of that agreement; and

(B) the source agency has no reason to believe that the certification is inaccurate.

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(r) Report on New Systems and Matching Programs

Each agency that proposes to establish or make a significant change in a system of records or a 

matching program shall provide adequate advance notice of any such proposal (in duplicate) to the 

Committee on Government Operations of the House of Representatives, the Committee on 

Governmental Affairs of the Senate, and the Office of Management and Budget in order to permit an 

evaluation of the probable or potential effect of such proposal on the privacy or other rights of 

individuals

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(s) Biennial Report

Repealed by the Federal Reports Elimination and Sunset Act of 1995, Pub. L. No. 104-66, § 3003, 

109 Stat. 707, 734-36 (1995), amended by Pub. L. No. 106-113, § 236, 113 Stat. 1501, 1501A-302 

(1999) (changing effective date to May 15, 2000).

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(t) Effect of Other Laws

(1) No agency shall rely on any exemption contained in section 552 of this title to withhold from 

an individual any record which is otherwise accessible to such individual under the provisions 

of this section.

(2) No agency shall rely on any exemption in this section to withhold from an individual any 

record which is otherwise accessible to such individual under the provisions of section 552 of 

this title.

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(u) Data Integrity Boards

(1) Every agency conducting or participating in a matching program shall establish a Data 

Integrity Board to oversee and coordinate among the various components of such agency the 

agency's implementation of this section.

(2) Each Data Integrity Board shall consist of senior officials designated by the head of the 

agency, and shall include any senior official designated by the head of the agency as 

responsible for implementation of this section, and the inspector general of the agency, if any. 

The inspector general shall not serve as chairman of the Data Integrity Board.

(3) Each Data Integrity Board--

(A) shall review, approve, and maintain all written agreements for receipt or disclosure of 

agency records for matching programs to ensure compliance with subsection (o), and all 

relevant statutes, regulations, and guidelines;

(B) shall review all matching programs in which the agency has participated during the year, 

either as a source agency or recipient agency, determine compliance with applicable laws, 

regulations, guidelines, and agency agreements, and assess the costs and benefits of such 

programs;

(C) shall review all recurring matching programs in which the agency has participated during 

the year, either as a source agency or recipient agency, for continued justification for such 

disclosures;

(D) shall compile an annual report, which shall be submitted to the head of the agency and 

the Office of Management and Budget and made available to the public on request, 

describing the matching activities of the agency, including--

(i) matching programs in which the agency has participated as a source agency 

or recipient agency;

(ii) matching agreements proposed under subsection (o) that were disapproved 

by the Board;

(iii) any changes in membership or structure of the Board in the preceding year;

(iv) the reasons for any waiver of the requirement in paragraph (4) of this section 

for completion and submission of a cost-benefit analysis prior to the approval 

of a matching program;

(v) any violations of matching agreements that have been alleged or identified 

and any corrective action taken; and

(vi) any other information required by the Director of the Office of Management 

and Budget to be included in such report;

(E) shall serve as a clearinghouse for receiving and providing information on the accuracy, 

completeness, and reliability of records used in matching programs;

(F) shall provide interpretation and guidance to agency components and personnel on the 

requirements of this section for matching programs;

(G) shall review agency recordkeeping and disposal policies and practices for matching 

programs to assure compliance with this section; and

(H) may review and report on any agency matching activities that are not matching programs.

(4)

(A) Except as provided in subparagraphs (B) and (C), a Data Integrity Board shall not 

approve any written agreement for a matching program unless the agency has completed 
63

and submitted to such Board a cost-benefit analysis of the proposed program and such 

analysis demonstrates that the program is likely to be cost effective.

(B) The Board may waive the requirements of subparagraph (A) of this paragraph if it 

determines in writing, in accordance with guidelines prescribed by the Director of the 

Office of Management and Budget, that a cost-benefit analysis is not required.

(C) A cost-benefit analysis shall not be required under subparagraph (A) prior to the initial 

approval of a written agreement for a matching program that is specifically required by 

statute. Any subsequent written agreement for such a program shall not be approved by 

the Data Integrity Board unless the agency has submitted a cost-benefit analysis of the 

program as conducted under the preceding approval of such agreement.

(5)

(A) If a matching agreement is disapproved by a Data Integrity Board, any party to such 

agreement may appeal the disapproval to the Director of the Office of Management and 

Budget. Timely notice of the filing of such an appeal shall be provided by the Director of 

the Office of Management and Budget to the Committee on Governmental Affairs of the 

Senate and the Committee on Government Operations of the House of Representatives.

(B) The Director of the Office of Management and Budget may approve a matching 

agreement notwithstanding the disapproval of a Data Integrity Board if the Director 

determines that—

(i) the matching program will be consistent with all applicable legal, regulatory, and 

policy requirements;

(ii) there is adequate evidence that the matching agreement will be cost- effective; 

and

(iii)the matching program is in the public interest.

(C) The decision of the Director to approve a matching agreement shall not take effect until 

30 days after it is reported to committees described in subparagraph (A).

(D) If the Data Integrity Board and the Director of the Office of Management and Budget 

disapprove a matching program proposed by the inspector general of an agency, the 

inspector general may report the disapproval to the head of the agency and to the 

Congress.

(6) In the reports required by paragraphs (3)(D) and (6), agency matching activities that are not 

matching programs may be reported on an aggregate basis, if and to the extent necessary to 

protect ongoing law enforcement or counterintelligence investigations.

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(v) Office of Management and Budget Responsibilities

The Director of the Office of Management and Budget shall—

(1) develop and, after notice and opportunity for public comment, prescribe guidelines and 

regulations for the use of agencies in implementing the provisions of this section; and

(2) provide continuing assistance to and oversight of the implementation of this section by agencies.

The following section originally was part of the Privacy Act but was not codified; it may be 

found at § 552a (note).
64

Sec. 7(a) (1) It shall be unlawful for any Federal, State or local government agency to deny to any 

individual any right, benefit, or privilege provided by law because of such individual's refusal to 

disclose his social security account number.

(3) the provisions of paragraph (1) of this subsection shall not apply with respect to--

(i) any disclosure which is required by Federal statute, or

(ii) any disclosure of a social security number to any Federal, State, or local agency maintaining a 

system of records in existence and operating before January 1, 1975, if such disclosure was 

required under statute or regulation adopted prior to such date to verify the identity of an 

individual; or

(iii)Any Federal, State or local government agency which requests an individual to disclose his 

social security account number shall inform that individual whether that disclosure is 

mandatory or voluntary, by what statutory or other authority such number is solicited, and 

what uses will be made of it.

The following sections originally were part of P.L. 100-503, the Computer Matching and 

Privacy Protection Act of 1988; they may be found at § 552a (note).

Sec. 6 Functions of the Director of the Office of Management and Budget.

(iv) Implementation Guidance for Amendments -- The Director shall, pursuant to section 552a(v) 

of Title 5, United States Code, develop guidelines and regulations for the use of agencies in 

implementing the amendments made by this Act not later than 8 months after the date of 

enactment of this Act.

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Sec. 9 Rules of Construction.

Nothing in the amendments made by this Act shall be construed to authorize--

(1) The establishment or maintenance by any agency of a national data bank that combines, merges, 

or links information on individuals maintained in systems of records by other Federal agencies;

(2) the direct linking of computerized systems of records maintained by Federal agencies;

(3) the computer matching of records not otherwise authorized by law; or

(4) the disclosure of records for computer matching except to a Federal, State, or local agency.

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Sec. 10 Effective Dates.

(A) In General -- Except as provided in subsection (b), the amendments made by this Act shall take 

effect 9 months after the date of enactment of this Act.

(B) Exceptions -- The amendment made by sections 3(b) [Notice of Matching Programs -- Report to 

Congress and the Office of Management and Budget], 6 [Functions of the Director of the Office 

of Management and Budget], 7 [Compilation of Rules and Notices], and 8 [Annual Report] of 

this Act shall take effect upon enactment.

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65

Appendix B

A. Office of the Federal Register SORN Template – Full Notice

Agencies shall publish all system of records notices (SORNs) in the Federal Register using the 

appropriate format provided in the appendices to this Circular. Agencies shall use the language and 

section headings provided in the template and replace the language in brackets with the appropriate 

agency language. 

Appendix II of A-108 provides the Office of the Federal Register SORN template for full notices that 

includes all of the required SORN elements. Agencies shall use this template when publishing a new 

SORN or choosing to publish a revised SORN in its entirety.

_____________________________________________________________________________________

[Name of agency]

Privacy Act of 1974; System of Records

AGENCY: [Name of agency and, if applicable, agency component]. This caption should match the 

"Agency" and when appropriate, "Sub-agency" headings used at the top of the document. When a subagency and agency appear together, the sub-agency name is carried first and the agency name is 

represented by it’s commonly used acronym or other shortened expression. This caption may also identify 

a smaller organizational unit within the agency. (Examples: IRS, Treasury; or Departmental Offices, 

Treasury.)

ACTION: Notice of a [New/Modified] System of Records. This caption is designed to identify the type 

of document being presented; i.e., Notice of a Proposed System of Records; Final Rule, etc. It is not to 

describe or summarize the substance of a document.

_____________________________________________________________________________________

SUMMARY: [A plain-language description of the system]. This caption explains the "why" and "what" 

of the document being issued. It is a brief description, written in language that a non-expert/member of 

the public will understand. It should allow the reader to determine the subject, the reason for the action, 

and the intended effect of the document. The text of this caption should not attempt to prove a point or 

argue a case.

DATES: [The deadline to submit comments on the proposal and the date on which any routine uses will 

be effective]. This caption presents the "when" of a document. It includes the dates within a document 

that are essential to the notice or rulemaking process (i.e., the deadline for receipt of public comments, the 

effective date of a notice or rule, or other dates relevant to public knowledge of the process).

For the purposes of the Privacy Act, a specific date must be specified in the notice or rule being published 

in the Federal Register. To alert the Office of the Federal Register to the need to compute the correct 

date(s), the following phrase may be used: "[insert date 30 days after publication in the Federal 

Register]."

Please note that the Federal Register's calculation of dates after publication will automatically bump a 

date forward if that date falls on a weekend or a Federal holiday. If the 30th day of publication in the 

Federal Register falls on a holiday on any day Monday through Thursday, the last day of publication is 

moved to the next business day. If 30th day falls on Friday through Sunday, the last date is automatically 

jumped to the Monday following that weekend. It is standard so that the public will have a business day 
66

for a closing date. While weekend and holidays are counted within the period of days, the OFR will not 

let it fall on one unless it has specific instructions to do so.

ADDRESSES: [Instructions for submitting comments on the proposal, including an email address or a 

website where comments can be submitted electronically]. This caption explains the "where" of the 

document. It includes the address(es) where an individual may submit comments, attend a public hearing, 

or examine any relevant material in response to a proposed notice or rulemaking proceeding.

FOR FURTHER INFORMATION CONTACT: [Instructions for submitting general questions about 

the system]. Under this caption, the name and telephone number of a person within the agency who can 

answer questions about the notice or rulemaking should be included. Two or more persons may be listed 

as contacts regarding different aspects of a document.

SUPPLEMENTARY INFORMATION: [Background information about the proposal, including a 

description of any changes being made to the system and the purpose(s) of the changes]. Necessary 

information not identified by existing captions should be placed here. This caption should also contain 

any authority citation or other citation when appropriate. The text should be presented in language easily 

understood by the reader.

The cost of publishing the documents in the Federal Register is borne by the Treasury Office or Bureau 

submitting the documents. The "billing code" used by each component is maintained by Treasury 

Operations, Printing Services and is to be printed at the top right-hand corner of the first page of the 

preamble.

FORMAT AND CONTENT OF THE NOTICE: Since the notice is to assist an individual in 

determining if information on him/her might be in the system, the description of the categories should be 

clearly stated in non-technical terms which can be understood by people unfamiliar with data collection 

techniques. The notice contains certain prescribed data elements which are described below:

IDENTIFICATION OF THE COMPONENT AND THE SYSTEM NUMBER: The agency system 

identification number is assigned by the Treasury Department component establishing or altering the 

system of records. The system number follows the identification of the Treasury component responsible 

for the system (e.g., Treasury/DO .150).

SYSTEM NAME AND NUMBER: [A name for the system that is unambiguous and clearly identifies 

the purpose or character of the system, and the number of the system]. The system name should reflect 

the categories of individuals in the system and/or briefly describe the records in the system. The public 

should be able to determine from reading only the name whether the system covers Federal employees or 

the public; and, if it covers the public, what segment of the public is covered.

SECURITY CLASSIFICATION: [An indication of whether any information in the system is 

classified].

SYSTEM LOCATION: [The address of the agency and/or component responsible for the system, as 

well as the address of any third-party service provider]. The Department must specify each city/town and 

site where the system of records is located. However, exceptional situations may dictate not including the 

listing in the body of the notice; e.g., records kept in many locations such as regional and district offices 

nationwide. In these instances, it may be appropriate to publish a list as an appendix.

SYSTEM MANAGER(S): [The title, business address, and contact information of the agency official 

who is responsible for the system]. This section gives the title and business address of the agency official 
67

responsible, or officials if jointly responsible, for the system policies and practices outlined above. 

Personal names should not be included. Where locations are geographically dispersed (as in regional or 

district offices), the responsible official at each location should be listed in addition to the agency official 

responsible for the entire system. If the system does involve several managers and locations, they may be 

listed in an appendix. A contractor should not be designated as the system manager.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM: [The specific authority that authorizes the 

maintenance of the records in the system].

PURPOSE(S) OF THE SYSTEM: [A description of the agency’s purpose(s) for maintaining the 

system]. This element describes the objectives for collecting or maintaining information. The description 

should include all major purposes for which the records will be used by the agency.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM: [The categories of individuals 

on whom records are maintained in the system]. The purpose of this requirement is to assist an individual 

in determining if information on him/her might be in the system. Therefore, the description of the 

categories should be clearly stated in non-technical terms understandable to people unfamiliar with data 

collection techniques.

CATEGORIES OF RECORDS IN THE SYSTEM: [The categories of records maintained in the 

system and, if practicable and useful for public notice, specific data elements]. The category of records 

should briefly describe, in non-technical terms, the types of information contained in the system. The 

additions of new categories of records not within the categories described in a current notice requires the 

issuance of a revised public notice before the change is put into effect.

RECORD SOURCE CATEGORIES: [The categories of sources of records in the system].

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 

OF USERS AND PURPOSES OF SUCH USES: [Each routine use of the records contained in the 

system, including the categories of users and the purpose of such use]. The Act defines "routine use" as 

"with respect to the disclosure of a record, the use of such record for a purpose which is compatible with 

the purpose for which it was collected." Accordingly, this data element of the notice should identify the 

types of disclosures made from the system of records pursuant to 5 U.S.C. 552a (b)(3), the category of 

recipients, and the purpose of disclosure. The routine uses should be clearly and specifically stated so that 

they are understandable to the reader.

Disclosure to consumer reporting agencies: This element is included if information is to be disclosed to 

consumer reporting agencies to encourage repayment of an overdue debt pursuant to section 3 of the Debt 

Collection Act of 1982. If no such disclosure is to be made, this element should be omitted.

POLICIES AND PRACTICES FOR STORAGE OF RECORDS: [The policies and practices of the 

agency regarding the storage of records]. Storage: A description of the form in which the records are 

maintained (e.g., paper records, magnetic media).

POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS: [The policies and practices of the 

agency regarding retrieval of records]. The way in which the system is indexed and accessed (e.g., by 

name, identification numbers, combinations of personal characteristics.)

POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS: [The policies 

and practices of the agency regarding retention and disposal of records].Retention and disposal: How long 

the records are maintained; if they are moved to a Federal Records Center or to the National Archives and 
68

Records Administration; if and how they are destroyed. A statement may be made to reference the records 

disposition schedule used.

ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS: [A description of the 

administrative, technical, and physical safeguards to which the system is subject]. Safeguards: An 

explanation of measures taken to prevent unauthorized disclosure of records (e.g., physical security, 

personnel screening) and categories of individuals within the agency who have access.

RECORD ACCESS PROCEDURES: [The agency procedures whereby an individual can be notified at 

his or her request how he or she can gain access to any record pertaining to him or her in the system]. 

This describes the means by which individuals can find out how to gain access to records maintained 

about them. The agency official to contact should be provided or, if applicable, refer to "Notification 

Procedures." Any identifying information that individuals are required to provide for the agency to 

retrieve the necessary records should be given. Again, if applicable, a reference may be made to 

"Notification Procedures." Requesters should be advised to reasonably specify the record contents they 

seek. If the system is exempt from this provision, that fact should be stated.

CONTESTING RECORD PROCEDURES: [The agency procedures whereby an individual can be 

notified at his or her request how he or she can contest the content of any record pertaining to him or her 

in the system]. This section should describe the means by which individuals can contest a record. 

Requesters should be advised that they should reasonably identify the record and specify the information 

they are contesting and why they believe it is inaccurate, irrelevant, incomplete, untimely, or unnecessary. 

If the system is exempt from this provision, that fact should be stated.

NOTIFICATION PROCEDURES: [The agency procedures whereby an individual can be notified at 

his or her request if the system contains a record pertaining to him or her]. [The agency procedures 

whereby an individual can be notified at his or her request if the system contains a record pertaining to 

him or her]. The name of the agency office to which individuals should address their requests and the 

locations at which individuals may present a request to determine whether a system contains records 

pertaining to them. Include any identifying information that you require individuals to provide for the 

agency to ascertain whether a system contains a record about the individual. "Notification" is the "where 

and how" of determining if a Privacy Act system of records contains records pertaining to an individual. 

Where there are several locations for a single system of records, there may be a single system manager in 

charge of the entire system, and different personnel handling notification inquiries at each location. If the 

system involves several persons and locations, you may list them in an appendix. In order to avoid 

excessive delay and exchanges of correspondence, you should encourage individuals to request both 

notification and access at the same time.

EXEMPTIONS PROMULGATED FOR THE SYSTEM: [Any Privacy Act exemptions promulgated 

for the system]: This identifies the subsections of the Act which permit the Department to exempt the 

system and the provisions of the Act from which the system is exempt. If the system is not to be exempt 

from provisions of the Act, this data element must be included with an indication of "None." See Chapter 

10 for additional information pertaining to exemptions.

HISTORY: [Citation(s) to the last full Federal Register notice that includes all of the elements that are 

required to be in a SORN, as well as any subsequent notices of revision].

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69

B. Office of the Federal Register SORN Template – Notice of Revision

Agencies shall publish all system of records notices (SORNs) in the Federal Register using the format 

provided in the appendices to this Circular. Agencies shall use the language and section headings

provided in the template and replace the language in brackets with the appropriate agency language.

Appendix III provides the Office of the Federal Register SORN template for revised notices that describe 

a modified system of records when the agency chooses not to publish the revised SORN in its entirety. 

The elements provided in the template are required to appear in any notice of a modified system of 

records. Elements omitted from the template shall be included in a notice of a modified system of records 

if there are revisions to those elements.

[Name of agency]

Privacy Act of 1974; System of Records

AGENCY: [Name of agency and, if applicable, agency component].

ACTION: Notice of a Modified System of Records.

SUMMARY: [A plain-language description of the system].

DATES: [The deadline to submit comments on the proposal and the date on which any routine uses will 

be effective].

ADDRESSES: [Instructions for submitting comments on the proposal, including an email address or a 

website where comments can be submitted electronically].

FOR FURTHER INFORMATION CONTACT: [Instructions for submitting general questions about 

the system].

SUPPLEMENTARY INFORMATION: [Background information about the proposal, including a 

description of the changes being made to the system and the purpose(s) of the changes].

SYSTEM NAME AND NUMBER: [A name for the system that is unambiguous and clearly identifies 

the purpose or character of the system, and the number of the system].

SECURITY CLASSIFICATION: [An indication of whether any information in the system is 

classified].

SYSTEM LOCATION: [The address of the agency and/or component responsible for the system, as 

well as the address of any third-party service provider].

SYSTEM MANAGER(S): [The title, business address, and contact information of the agency official 

who is responsible for the system].

***

[Agencies shall review the other elements in the full SORN template in Appendix II to this Circular and 

include elements for which revisions are necessary. For example, if an agency is modifying the categories 

of records in the system, the agency shall include that element in the notice of revision.]
70

*** 

HISTORY: [Citation(s) to the last full Federal Register notice that includes all of the elements that are 

required to be in a SORN, as well as any subsequent notices of revision].

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71

C. Office of the Federal Register Notice of Rescindment Template

Agencies are required to publish a notice of rescindment in the Federal Register whenever they stop 

maintaining a previously established system of records. Agencies shall publish all notices of rescindment 

using the format provided in Appendix IV to this Circular. Agencies shall use the language and section 

headings provided in the template and replace the language in brackets with the appropriate agency 

language.

[Name of agency]

Privacy Act of 1974; System of Records

AGENCY: [Name of agency and, if applicable, agency component].

ACTION: Rescindment of a System of Records Notice.

_____________________________________________________________________________________

SUMMARY: [A plain-language description of the system that is being discontinued].

DATES: [The date on which the agency stopped or will stop maintaining the system of records]. 

ADDRESSES: [Instructions for submitting comments on the notice, including an email address or a 

website where comments can be submitted electronically].

FOR FURTHER INFORMATION CONTACT: [Instructions for submitting general questions about 

the discontinued system].

SUPPLEMENTARY INFORMATION: [Background information about the proposal, including an 

account of what will happen to the records that were previously maintained in the system and references 

to any other SORN that will pertain to the records].

SYSTEM NAME AND NUMBER: [The name and number of the system that is being discontinued]. 

HISTORY: [Citation(s) to the last full Federal Register notice that includes all of the elements that are 

required to be in a SORN, as well as any subsequent notices of revision].

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Appendix C

A. Preamble

DEPARTMENT OF THE TREASURY

Privacy Act of 1974; System of Records

AGENCY: <Bureau>, Department of the Treasury.

ACTION: Notice of a <New/Modified> System of Records.

SUMMARY: In accordance with the Privacy Act of 1974, the Department of the Treasury (“Treasury” 

or the “Department”), <Bureau> proposes to <establish OR modify> a <new OR current> Treasury 

system of records titled, “Department of the Treasury, <Bureau> <SORN Number> - <System Name> 

System of Records.” <Include a plain language description of the system of record.> 

DATES: Submit comments on or before [INSERT DATE 30 DAYS AFTER DATE OF 

PUBLICATION IN THE FEDERAL REGISTER]. The <new and/or significantly modified> routine 

uses will be applicable on [INSERT DATE 30 DAYS AFTER DATE OF PUBLICATION IN THE 

FEDERAL REGISTER].

ADDRESSES: Comments may be submitted to the Federal eRulemaking Portal electronically at 

http://www.regulations.gov. Comments can also be sent to <Office Name>, <Bureau>, <Mailing 

Address>, Attention: Revisions to Privacy Act Systems of Records. Comments can be faxed to <(XXX) 

XXX-XXXX> or emailed to <email address>. For faxes and emails, please place “Revisions to SORN” 

in the subject line. Comments will be made available for public inspection upon written request or by 

making an appointment over the phone. The <Bureau> will make such comments available for public 

inspection and copying at the above listed location, on official business days between the hours of 9 a.m. 

and 5 p.m. Eastern Standard Time. Persons wishing to inspect the comments submitted must request an 

appointment by telephoning <(xxx) xxx-xxxx>. All comments received, including attachments and other 

supporting documents, are part of the public record and subject to public disclosure. All comments 
73

received will be posted without change to www.regulations.gov, including any personal information 

provided. You should submit only information that you wish to make publicly available.

FOR FURTHER INFORMATION CONTACT: For general questions please contact: <Bureau 

Privacy Officer or Privacy Point of Contact Name, (Phone), Privacy Officer or Privacy Point of Contact, 

Bureau, and Address Information.> For privacy issues please contact: <Bureau Privacy Officer or 

Privacy Point of Contact Name, (Phone), Privacy Officer or Privacy Point of Contact, Bureau, and 

Address Information.>

SUPPLEMENTARY INFORMATION:

In accordance with the Privacy Act of 1974, 5 U.S.C. § 552a, the Department of the Treasury 

(“Treasury”), <Bureau> proposes to <establish OR modify> a <new OR current> Treasury system of 

records titled, “Department of the Treasury, <Bureau> <SORN Number> - <System Name> System of 

Records.” 

<The information provided below should thoroughly outline the following in narrative form:

• Provide information about why the SORN is being published.

• Describe the purpose for which the Department is establishing the system of records.

• Provide the reader with the Bureau’s rationale for why we are collecting this information and 

what we are doing with it.

• Outline the subject authority (not general or housekeeping authorities).

• Identify whether the new system is required by a new rulemaking which is being published.

• If the SORN is being updated, please add all changes to the SORN since the last publication. 

Provide an explanation for changes to each section. 

• Describe the effect of this proposed or updated system on individual’s privacy and outline steps 

the Department has taken to minimize the risk of unauthorized access to the system. (*Do not 

merely say that the system has a minimal effect on privacy, cite the PIA/PCLIA and use the risks 
74

assessed there to assist in crafting your answer). 

• If the system of records is collecting information under the Paperwork Reduction Act using a 

form, include the OMB control number, expiration date, and title of the information collection.>

<Additionally, <Bureau> is issuing a Notice of Proposed Rulemaking, to exempt this system of records 

from certain provisions of the Privacy Act, elsewhere in the Federal Register.> 

This <established OR modified> system will be included in Treasury’s inventory of record 

systems.

Below is the description of the Treasury, <Bureau> <SORN Number> -<System Name> System 

of Records.

Treasury has provided a report of this system of records to the Committee on Oversight and 

Government Reform of the House of Representatives, the Committee on Homeland Security and 

Governmental Affairs of the Senate, and the Office of Management and Budget (OMB), pursuant to 5 

U.S.C. 552a(r) and OMB Circular A-108, “Federal Agency Responsibilities for Review, Reporting, and 

Publication under the Privacy Act,” dated December 23, 2016.

NOTE: Within the system notice itself (below), do not rely on previously defined acronyms from the 

preamble; spell out everything anew and define the acronym again.

Dated:

____________________

Ryan Law,

Deputy Assistant Secretary for Privacy, Transparency, & Records.

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