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Chapter 04 Budget, Accounting, and Financial Management

November 06, 2008

These operational records relate to financial and fiscal functions of NARA. Specifically, this chapter covers records relating to the formulation and execution of the NARA budget, administration of financial policies and procedures, agency-wide and local office accounting, time and attendance, imprest funds, and administrative claims by and against the United States. EXCLUDED from Chapter 4 are records created and maintained at regional records services facilities (see items 147 in Chapter 1 and 267 in Chapter 2).

Budget Formulation

File #DescriptionDisposition
401 Budget and Finance Policy Files
Correspondence and subject files accumulated in the Financial Services Division (NAB) which document agency policy and procedures governing budget administration and reflecting policy decisions affecting expenditures for agency programs. Arranged by subject. PERMANENT. Cut off at end of target budget year.
Retire to records center when 10 years old.
Transfer to NARA in 10-year blocks when 20 years old. (N1-64-87-1)
402 Budget Correspondence Files
Correspondence files of NAB pertaining to routine budget administration, agency-wide budget procedures, internal procedures, and other routine matters NOT described elsewhere in this chapter. EXCLUDED are policy and procedure files that should be filed under file no. 401. Cut off annually.
Destroy when 2 years old. (GRS 5, item 1)
403 Budget Estimates and Justifications
403-1 Copies of budget estimates and justifications prepared or consolidated in NAB. Included are appropriation language sheets, narrative statements, transcripts of hearings, backup justifications for hearings, and related records. (All policy and procedure documents should be filed under file no. 401.) Cut off at end of target budget year.
Destroy when 5 years old. (N1-64-87-1)
403-2 Working papers, cost statements, rough data, and duplicates of papers described in file no. 403-1. Cut off after close of fiscal year covered by the budget.
Destroy when 1 year old. (GRS 5, item 2)
404 Budget Background Records
Cost statements, rough data, and similar materials accumulated in the preparation of annual budget estimates, including duplicates of budget estimates and justifications, related appropriation language sheets, narrative statements, and schedules; and originating offices' copies of reports submitted to NAB. (See item 403 for documents maintained by NAB in consolidating estimates.) Cut off after close of fiscal year covered by the budget.
Destroy when 1 year old. (GRS 5, item 2)

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Operating Budget

File #DescriptionDisposition
405 Financing Authorizations/Appropriations
Records documenting provisions of appropriations or interim financing authority when appropriations have not been made by the beginning of the new fiscal year. Included are copies of congressional hearings, congressional resolutions, Treasury warrants, and related records. Cut off annually.
Destroy when 2 years old. (N1-64-87-1)
406 Apportionments and Allotments
Records created or accumulated in obtaining apportionments from the Office of Management and Budget (OMB) and issuing allotments to the Archivist. Included are apportionment and reapportionment schedules, allotments, proposed quarterly obligations under each authorized appropriation, and related records. Cut off annually.
Destroy when 2 years old. (GRS 5, item 4)
407 Allowances and Operating Budget Plans (OBPs)
407-1 Records created or accumulated by NAB in issuing calls for OBPs which provide the basis for allocation of resources. Includes offices' requests for operating budgets, staffing patterns, and other backup materials; analysis of funding requests; and allowance and operating budget documents. Cut off annually.
Destroy when 2 years old. (N1-64-87-1)
407-2 Records created or accumulated by individual NARA offices in preparing and submitting planning, programming, staffing, budgeting, and program review and analysis data in support of their program activities. Cut off annually.
Destroy when 2 years old. (N1-64-87-1)
408 Budget Execution Controls and Reports
Records accumulated in controlling the expenditure of funds within the limitations prescribed by Congress and OMB. Included are correspondence providing limitations on employment or Full-Time Equivalent (FTE), end-of-year strength, travel, and personnel expenditures; reports of budget status; FTE, on-board employment, and funding projections, restrictions and limitation documents; and related records.
408-1 Annual budget execution report. Cut off annually.
Destroy when 5 years old. (GRS 5, item 3a)
408-2 Interim budget execution reports. Cut off at close of fiscal year.
Destroy when 3 years old. (GRS 5, item 3b)
408-3 Correspondence and working papers. Cut off annually.
Destroy when 2 years old. (N1-64-87-1)

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Accounting

File #DescriptionDisposition
409 Accounting Reports
Copies of monthly accounting reports from the Oracle Federal Financial System for all funds showing status of obligations and allotments under each authorized appropriation. For NARA's site audit records, the Bureau of the Public Debt (BPD), NARA's financial and accounting services provider, follows disposition instructions as authorized by GRS 6, item 1a.
409-1 Copies maintained by NAB. Cut off annually after close of fiscal year involved.
Destroy when 6 years and 3 months old. (GRS 7, item 3)
409-2 Copies maintained by other offices. Destroy when no longer needed for reference. (N1-64-87-1)

NOTE: These records may be filed, at the office's discretion, as part of file no. 407-2.
410 Centrally Managed/Budgeted Items
Correspondence related to space and payments to the Public Buildings Service's Federal Buildings Fund, space charges, billings, budget estimates, payment of operation and maintenance costs of NARA buildings and Presidential Libraries, and recurring reimbursable services above SLUC charges. Includes common distributable items, such as worker's and unemployment compensation, United Parcel Service (UPS), and health rooms. Cut off annually.
Destroy when 3 years old. (N1-64-87-1)
411 Reimbursable Agreements
Copies of agreements with other agencies or within NARA, reports of billings of other agencies, and correspondence with BPD to transfer obligations. Also included are procedural memos for field activities, reimbursable workload data, and information on billing other agencies. Cut off on termination of agreement.
Destroy 3 years after termination. (N1-64-87-1)
412 Reimbursable Billing
Copies of billing documents sent to other agencies and related backup for services rendered by NARA. Cut off after period covered by the account.
Destroy when 1 year old. (GRS 6, item 1b)
413 Cash Management
413-1 Guidance from OMB, Government Accountability Office (GAO), and Department of Treasury regarding effective cash management, including the Financial Managers Financial Integrity Act (FMFIA) as implemented by OMB Circular A-127. Destroy when superseded OR obsolete. (N1-64-87-1)
413-2 Cash management reports on late payment charges and interest paid out, unpaid invoices and problems, and reviews of financial management systems. Cut off annually.
Destroy when 6 years and 3 months old. (N1-64-87-1)
414 Accounting System Guidance Files
Correspondence with BPD concerning the Oracle Federal Financial System, accounting code manuals, the Comprehensive Human Resources Information System (CHRIS), payroll block numbers, and information on other agency accounting systems and payroll systems. Cut off annually.
Destroy when 5 years old. (N1-64-87-1)
415 Obligation Files
Copies of documents sent to BPD for obligation and payment. Cut off annually.
Destroy when 5 years old. (N1-64-87-1)
416 Office Accounting Files
Records accumulated by individual offices in monitoring and accounting for appropriated and revolving funds used to finance program operations. Included are cost reports and statements, tabulations, and related records. EXCLUDED are files accumulated by offices responsible for budget and financial programs and files of imprest fund cashiers. Cut off annually.
Destroy when 2 years old. (N1-64-87-1)
417 Office Financial Files
Records accumulated by individual offices concerning the expenditure of funds incidental to the performance of program functions of the office. Included are travel cost estimates, notifications of availability of funds, receipts, other documents regarding the distribution of checks and savings bonds, and related records. Cut off annually.
Destroy when 1 year old. (N1-64-87-1)
418 Time and Attendance Records
These files are accumulated by timekeepers:
  • Office of Personnel Management (OPM) Form 71, Request for Leave or Approved Absence, or equivalent, e-mails, and supporting records;
  • GSA Form 873, Annual Attendance Record; NA Form 3004, Intermittent Employee Attendance Record; or comparable documents for verifying payroll printouts and managing employees' leave;
  • Copies of overtime reports; and
  • Related records.
418-1 OPM Form 71 ("Leave Slip") Files. OPM Form 71s or equivalent plus e-mails and any supporting documentation of requests and approvals for leave. Cut off annually at end of leave year. Destroy after GAO audit OR when 3 years old, whichever is SOONER. (GRS 2, item 6b)
418-2 All other time and attendance records (paper and electronic) upon which leave input data is based, such as time or sign-in sheets; flexitime records; leave applications for jury and military duty; and authorized premium pay or overtime. Cut off annually at end of leave year. Destroy after GAO audit OR when 6 years old, whichever is SOONER. (GRS 2, item 7)

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Imprest Fund

File #DescriptionDisposition
419 Cashier and Collection Officer Designations
Documents concerning the designation of individuals as imprest fund cashiers and collection officers. Cut off at end of fiscal year following cancellation.
Destroy when 2 years old. (N1-64-87-1)
420 Collection Receipts
Documents maintained by designated collection officers to provide a record of the receipt and disposition of remittances. Included are receipts for cash (subvouchers), copies of remittance register sheets, and similar records. Cut off annually.
Destroy when 1 year old. (GRS 6, item 1b)
421 Imprest Fund Files
Documents reflecting the receipt of and accounting for petty cash, traveler's checks, or imprest funds used in connection with travel and small purchases. Included are receipts for funds, reimbursement vouchers, similar documents, and related records. Cut off annually.
Destroy when 1 year old. (GRS 6, item 1b)

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Administrative Claims

File #DescriptionDisposition
422 Administrative Claims Files
422-1 Claims against the United States. Records relating to claims against the United States for monies which have been administratively (1) disallowed in full or (2) allowed in full or in part. Also includes records of final payment of the amount awarded. EXCLUDES claims covered by file no. 422-3 below. Cut off annually.
Destroy when 6 years and 3 months old. (GRS 6, item 10a)
422-2 Claims by the United States subject to the Federal Claims Collection Standards and 28 U.S.C. 2415 or 31 U.S.C. 3716(c)(1). Records relating to claims for money or property that were administratively determined to be due and owing to the U.S. and that are subject to the Federal Claims Collection Standards (4 CFR Chapter II), EXCLUDING claims covered under file no. 422-3 below.
a. Claims that were paid in full or by means of a compromise agreement pursuant to 4 CFR Part 103.
Cut off annually.
Destroy when 6 years and 3 months old. (GRS 6, item 10a)
b. Claims for which collection action has been terminated under 4 CFR Part 104.
(1) Claims for which the Government's right to collect was NOT extended.
Cut off at close of year in which the Government's right to collect first accrued.
Destroy 10 years and 3 months later. (GRS 6, item 10b[2][a])
(2) Claims for which the Government is entitled (per 28 U.S.C. 2415) to additional time to initiate legal action.
Destroy 3 months after end of extended period. (GRS 6, item 10b[2][b])
c. Claims that NARA administratively determines are NOT owed to the United States Government after collection action was initiated.
Cut off annually.
Destroy when 6 years and 3 months old. (GRS 6, item 10b[3])
422-3 Claims files that are affected by a court order or that are subject to litigation proceedings. Destroy when court order is lifted OR litigation is concluded, OR when 6 years and 3 months old, whichever is LATER. (GRS 6, item 10c)
423 Waiver of Claims Files
Records relating to waiver of claims of the United States against a person arising out of an erroneous payment of pay allowances, travel expenses, or relocation expenses to a NARA employee. Records may include: bills of collection, requests for waiver of claim, investigative reports, decisions by NARA and/or GAO approving or denying the waiver, and related records.
423-1 Approved waivers (amounts NOT aggregating to more than $500. GAO may approve any amount). Destroy 6 years and 3 months after close of fiscal year in which the waiver was approved. (GRS 6, item 11a)
423-2 Denied waivers. Destroy with related claims files in accordance with items 422-2 and 422-3. (GRS 6, item 11b)

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Electronic Copies of Records Contained in this Chapter

File #DescriptionDisposition
499 Word Processing Files and Electronic Mail (E-mail) Records
499-1 Word Processing Files. Documents such as letters, memoranda, reports, handbooks, directives, and manuals recorded on electronic media, such as hard disks or floppy diskettes, after they have been copied to an electronic recordkeeping system, paper, or microform for recordkeeping purposes. Delete from the word processing system when no longer needed for updating OR revision. (GRS 20, item 13)
499-2 E-mail Records. Senders' and recipients' versions of e-mail messages that meet the definition of Federal records, and any attachments to the record messages after they have been copied to an electronic recordkeeping system, paper, or microform for recordkeeping purposes. Delete from the e-mail system after copying to a recordkeeping system. (GRS 20, item 14)

NOTE: Along with the message text, the recordkeeping system must capture the names of sender and recipients and date (transmission data for recordkeeping purposes) and any receipt data when required.
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