Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 16. Records Control Schedule for the Chief Financial Officer

1.15.16  Records Control Schedule for the Chief Financial Officer

1.15.16.1  (01-01-2003)
Description and Authorities

  1. The records covered by this schedule are created and/or accumulated in the Chief Financial Officer's and other budget functions, and Accountable Officers' accounts. Budget and apportionment records include files accumulated in the course of formulating the IRS budget for submission to the Office of Management and Budget (OMB) and to the Congress and in defending its requests for funds.

  2. Budget records are normally created at all levels of the IRS. They show proposals from all operating levels as well as Servicewide work done by formally organized budget offices. The records consist of detailed workpapers and budgetary statements developed by single operating units, the more significant budget statement and related papers representing consolidated submissions prepared at the bureau or equivalent level and forwarded to the IRS budget officer, and the records at the highest level pertaining to the budget submission for the entire agency.

  3. Accountable officers' accounts include record copies of all records concerned with the accounting for, availability, and status of public funds. There are several types of "accountable officer," such as:

    1. the collecting officer, who receives monies owed to the Federal Government and ensures that it is credited to the proper account;

    2. the disbursing officer, who is responsible for providing documentation to GAO since he/she accomplishes the actual payment of public monies to Federal creditors; and

    3. the cerifying officer, whose signature on a summary attests to the authenticity of vouchers listed on a schedule.

Exhibit 1.15.16-1  (01-01-2003)
Records Control Schedule for Chief Financial Office

ITEM
NO.		 DESCRIPTION OF RECORDS AUTHORIZED DISPOSITION
1. Budget Correspondence Files.  
  Correspondence files in formally organized budget offices pertaining to routine administration, internal procedures, and other matters not covered elsewhere in this schedule, EXCLUDING files relating to agency policy and procedure maintained in formally organized budget offices. Destroy when 2 years old.
2. 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 and related appropriation language sheets, narrative statements, and related schedules; and originating offices’ copies of reports submitted to budget offices. Destroy 1 year after the close of the fiscal year covered by the budget.
3. Budget Reports Files.  
  Periodic reports on the status of appropriation accounts and apportionment.  
  a. Annual report (end of fiscal year). Destroy when 5 years old.
  b. All other reports. Destroy 3 years after the end of the fiscal year.
4. Budget Apportionment Files.  
  Apportionment and reapportionment schedules, proposing quarterly obligations under each authorized appropriation. Destroy 2 years after the close of the fiscal year.
[Note: The following budget files are not covered by the GRS:
 —Budget office correspondence or subject files documenting budget policy and procedures and reflecting policy decisions affecting expenditures for agency programs.
 —Budget estimates and justifications of formally organized budget offices at the bureau (or equivalent) or higher organizational level. Depending on agency record keeping practices and patterns of documentation, these records may have archival value and must be scheduled by requesting Disposition Authority in accordance with IRM 1(15)00, Records Administration.]
5. Accountable Officers' Files.  
  a. Original or ribbon copy of accountable officers' accounts maintained in the agency for site audit by GAO auditors, consisting of statements of transactions, statements of accountability, collection schedules, collection vouchers, disbursement schedules, disbursement vouchers, and all other schedules and vouchers or documents used as schedules or vouchers, exclusive of commercial passenger transportation and freight records and payroll records, EXCLUDING accounts and supporting documents pertaining to American Indians. If an agency is operating under an integrated accounting system approved by GAO, certain required documents supporting vouchers and/or schedules are included in the site audit records. These records document only the basic financial transaction, money received and money paid out or deposited in the course of operating the agency. All copies except the certified payment or collection copy, usually the original or ribbon copy, and all additional or supporting documentation not involved in an integrated system are covered by succeeding items in this schedule. Retire to the Federal Records Center after GAO audit or after 1 full fiscal year, whichever is earlier.

Destroy 6 years and 3 months after period covered by account.
  Site audit records include, but are not limited to, the Standard and Optional Forms listed below. Also included are equivalent agency forms which document the basic financial transaction as described above.  
  b. TRAS (Travel Automated System)  
  TRAS is a menu driven computer program that automates travel. The original paper documentation that support travel reimbursements made through an automated system must be retained at a level in the organization designated to maintain custody and control over the records. Travel receipts are no longer sent to the Fiscal Office. The original receipts are to be kept in the approving manager's office until they are collected and sent to the Federal Records Center.  
  The following travel records must be maintained and filed alphabetically by traveler's name: Transmittal sheet; Form 6858, Request for Travel; original lodging receipts; common carrier receipts; original receipts for expenses greater than $75; original rental vehicle receipts; other receipts or documentation supporting expenses. Retain, at a minimum, one current and one prior year.

Retire to the Federal Records Center after GAO audit or 1 full fiscal year, whichever is earlier. A detailed reconciliation report must be included with the shipment to the Federal Records Center.

Destroy 6 years, 3 months after the period covered by shipment.
  c. Memorandum copies of accountable officers' returns including statements of transactions and accountability, all supporting vouchers, schedules, and related documents not covered elsewhere in this schedule, EXCLUDING freight records covered by Schedule 9 and payroll records covered by Schedule 2. Destroy when 1 year old.

Note:

Accounts and supporting documents pertaining to American Indians are not authorized for disposal. Such records must be retained indefinitely since they may be needed in litigation involving the Government's role as trustee of property held by the Government and managed for the benefit of Indians.

6. GAO Exceptions Files.  
  General Accounting Office notices of exceptions such as Standard Form 1100, formal or informal, and related correspondence. Destroy 1 year after exception has been reported as cleared by GAO.
7. Certificates Settlement Files.  
  Copies of certificates and settlement of accounts of accountable officers, statements of differences, and related records.  
  a. Certificates covering closed account settlements, supplemental settlements, and final balance settlements. Destroy 2 years after date of settlement.
  b. Certificates covering period settlements. Destroy when subsequent certificate of settlement is received.
8. General Fund Files.  
  Records relating to availability, collection, custody, and deposit of funds including appropriation warrants and certificates of deposit, other than those records covered by Item 1 of this schedule. Destroy when 3 years old.
9. Accounting Administrative Files.  
  Correspondence, reports, and data relating to voucher preparation, administrative audit, and other accounting and disbursing operations.  
  a. Files used for workload and personnel management purposes. Destroy when 2 years old.
  b. All other files. Destroy when 3 years old.
10. Federal Personnel Surety Bond Files.  
  a. Official copies of bond and attached powers of attorney.  
   (1) Bonds purchased before January 1, 1956. Destroy 15 years after bond becomes inactive.
   (2) Bonds purchased after December 31, 1955. Destroy 15 years after end of bond premium period.
  b. Other bond files including other copies of bonds and related documents. Destroy when bond becomes inactive or after the end of the bond premium period.
11. Gasoline Sales Tickets.  
  Hard copies of sales tickets filed in support of paid vouchers for credit card purchases of gasoline. Destroy after GAO audit or when 3 years old, whichever is sooner.
12. Telephone Toll Tickets.  
  Originals and copies of toll tickets filed in support of telephone toll call payments. Destroy after GAO audit or when 3 years old, whichever is sooner.
13. Telegrams.  
  Originals and copies of telegrams filed in support of telegraph bills. Destroy after GAO audit or when 3 years old, whichever is sooner.
14. Administrative Claims Files.  
  a. Claims against the United States. Records relating to claims against the United States for moneys that have been administratively (1) disallowed in full or (2) allowed in full or in part, and final payment of the amount awarded, EXCLUDING claims covered by subitem c. below. Destroy when 6 years, 3 months old.
  b. 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 United States and that are subject to the Federal Claims Collection Standards (4 CFR Chapter II), EXCLUDING claims covered under subitem c. below.  
   (1) Claims which were paid in full or by means of a compromise agreement pursuant to 4 CFR Part 103.  
   (2) Claims for which collection action has been terminated under 4 CFR Part 104.  
    (a) Claims for which the Government's right to collect was not extended. Destroy 10 years, 3 months after the year in which the Government's right to collect first accrued.
    (b) Claims for which the Government is entitled (per 28 U.S.C. 2415) to additional time to initiate legal action. Destroy 3 months after the end of the extended period.
   (3) Claims that the agency administratively determines are not owed to the United States after collection action was initiated. Destroy when 6 years, 3 months old.
  c. Claims files that are affected by a court order or that are subject to litigation proceedings. Destroy when the court order is lifted, litigation is concluded, or when 6 years, 3 months old, whichever is later.
15. 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 an employee of an agency or a member or former member of the uniformed services or the National Guard, including bills of collection, requests for waiver of claim, investigative reports, decisions by agency and/or GAO approving or denying the waiver, and related records.  
  a. Approved waivers (agencies may approve amounts not aggregating to more than $500 or GAO may approve any amount). Destroy 6 years, 3 months after the close of the fiscal year in which the waiver was approved.
  b. Denied waivers. Destroy with related claims files in accordance with items 10b. and 10c. of this schedule.

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