1743 - KEEPING AND DESTROYING RECORDS
Issuing Office: OA/OMA 496-2832
PART 1 ADMINISTRATION
Section 1900 Accounting
1900 ACCOUNTING
A. Accountable Officers' Accounts
These are General Accounting Office (GAO) site audit records. These records are
accumulated for on-site audit by GAO auditors. They consist of statements of transactions,
statements of accountability, collection schedules, collection vouchers, disbursement
vouchers or documents that are the equivalent of any of the above. If the integrated
accounting system approved by GAO requires certain other documents, support vouchers,
and/or schedules, they shall also be included. In addition, Automatic Data Processing
(ADP) or other machine readable versions of accountable officers' accounts produced with
GAO approval, in lieu of standard voucher or schedule forms, as well as any agency forms
used in lieu of standard voucher or schedule forms, are included.
1900-A-1 Accountable Officers'
Files: Original or ribbon copy of accountable officers' accounts
maintained for site audit by GAO auditors, consisting of statements
of transaction, 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 freight records and payroll records. 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 or
deposited in the course of operation of 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.
Site audit records include, but are not limited to, the Standard Forms and Optional
Forms listed below. Also included are equivalent agency forms which document the basic
financial transaction as described above.
SF 215, Deposit Ticket
SF 224, Statement of Transactions
SF 1034, Public Voucher for Purchases and Services Other Than Personal
SF 1036, Statement of Certificate and Award
SF 1047, Public Voucher for Refunds
SF 1069, Voucher for Allowance at Foreign Posts of Duty
SF 1080, Voucher for Transfer Between Appropriations and/or Funds
SF 1081, Voucher and Schedule of Withdrawals and Credits
SF 1096, Schedule of Voucher Deductions
SF 1097, Voucher and Schedule to Effect Correction of Errors
SF 1098, Schedule of Canceled Checks
SF 1113, Public Voucher for Transportation Charges
OF 1114, Bill of Collection
OF 1114A, Official Receipt
OF 1114B, Collection Voucher
SF 1129, Reimbursement Voucher
SF 1143, Advertising Order
SF 1145, Voucher for Payment Under Federal Tort Claims Act
SF 1154, Public Voucher for Unpaid Compensation Due a Deceased Civilian Employee
SF 1156, Public Voucher for Fees and Mileage
SF 1166, Voucher and Schedule of Payments
SF 1185, Schedule of Undeliverable Checks for Credit to Government Agencies
SF 1218, Statement of Accountability (Foreign Service Account)
SF 1219, Statement of Accountability
SF 1220, Statement of Transactions According to Appropriation, Funds and Receipt Accounts
SF 1221, Statement of Transactions According to Appropriation, Funds, and Receipt Accounts
(Foreign Service Account)
a. Accounts and supporting documents pertaining to American Indians.
Disposition: DISPOSAL NOT AUTHORIZED.
b. All other records described under 1.a. above.
Disposition: Transfer to Federal Records Center one year after the period of the
account. Destroy 6 years and 3 months after the period of the account.
1900-A-2 Memorandum or extra
copies of accountable officers' returns including statements
of transactions and accountability, all supporting vouchers, schedules,
and related papers not covered elsewhere in this section excluding
freight records covered by part 2600-E and payroll records covered
by part 1900-D.
Disposition: Destroy when 1 year old.
1900-A-3 Reserved.
1900-A-4 GAO Exceptions Files:
General Accounting Office notices of exceptions, such as SF 1100,
formal or informal, and related correspondence.
Disposition: Destroy 1 year after exception has been reported as cleared by GAO.
1900-A-5 Certification Settlement
Files: Copies of certificates of settlement of accounts of accountable
officers, statements of differences, and related records.
a. Certificates covering closed account settlements, supplemental settlements, and
final balance settlements.
Disposition: Destroy 2 years after date of settlement.
b. Certificates covering periodic settlements.
Disposition: Destroy when subsequent certificate of settlement is received.
1900-A-6 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 1900-A-1 of this schedule.
Disposition: Destroy when 3 years old.
1900-A-7 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.
Disposition: Destroy when 2 years old.
b. All other files.
Disposition: Destroy when 3 years old.
1900-A-8 Federal Personnel
Surety Bond Files.
a. Official copies of the bond and attached powers of attorney.
1. Bonds purchased prior to January 1, 1956.
Disposition: Destroy 15 years after bond becomes inactive.
2. Bonds purchased after December 31, 1955.
Disposition: Destroy 15 years after the end of the bond premium period.
b. Other bond files, including other copies of bonds and related papers.
Disposition: Destroy when bond becomes inactive or after the end of the bond
premium period.
1900-A-9 Gasoline Sales Tickets:
Hard copies of sales tickets filed in support of paid invoices for
credit card purchases of gasoline.
Disposition: Destroy after GAO audit or when 3 years old, whichever is sooner.
1900-A-10 Telephone Toll
Tickets: Originals and copies of toll tickets filed in support
of telephone toll call payments.
Disposition: Destroy after GAO audit or when 3 years old, whichever is sooner.
1900-A-11 Telegrams:
Originals and copies of telegrams filed in support of telegraph
bills.
Disposition: Destroy after GAO audit or when 3 years old, whichever is sooner.
1900-A-12 Audit Reports Case
Files: Audit reports of institutions which receive funding from
NIH, evidence of resolution of problems cited in the reports, and
related papers.
Located in Office of Contracts Management, Audit Review Section.
Disposition: Transfer case files to Federal Records Center one year after
receipt of subsequent audit report. Destroy 6 years after receipt of subsequent audit
report.
1900-A-13 Administrative Claims Files.
a. Claims against the United States. Records relating to claims
against the United States for moneys which 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 sub-item c below.
Disposition: 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 which were administratively
determined to be due and owing to the United States and which are subject to the Federal
Claims Collection Standards (4 CFR Chapter II), EXCLUDING claims covered under sub-item c
below.
(1) Claims which were paid in full or by means of a compromise agreement pursuant to 4
CFR Part103.
Disposition: Destroy when 6 years, 3 months old.
(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.
Disposition: 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.
Disposition: Destroy 3 months after the end of the extended period.
(3) Claims which the agency administratively determines are not owed to the United
States after collection action was initiated.
Disposition: Destroy when 6 years, 3 months old.
c. Claims files that are affected by a court order or that are subject
to litigation proceedings.
Disposition: Destroy when the court order is lifted, litigation is
concluded, or when 6 years, 3 months old, whichever is later.
1900-A-14 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).
Disposition: Destroy 6 years, 3 months after the close of the fiscal year in
which the waiver was approved.
b. Denied waivers.
Disposition: Destroy with related claims files in accordance with items 13b
and 13c of this schedule.
B. Expenditure Accounting
Ledgers and related documents maintained to show in summary fashion how funds,
appropriated and non-appropriated, are spent and the sources and nature of any receipts.
In no event may disposal be made of records pertaining to accounts, claims, or demands
involving the Government of the United States which have not been settled or adjusted by
the General Accounting Office without written approval of the Comptroller General, as
required by Section 9 of the Records Disposal Act of 1943, as amended (44 U.S.C. 372).
EXCLUDED from this section are:
(1) Accountable Officers' Accounts, (See section 1900-A),
(2) Detailed records of stores, and cost accounting; (See section 1900-C).
1900-B-1 Expenditures Accounting
General Correspondence and Subject Files: Correspondence or
subject files maintained by operating units responsible for expenditures
accounting, pertaining to their internal operations and administration.
Disposition: Destroy when 2 years old.
1900-B-2 General Accounting
Ledgers: General accounts ledgers, showing debit and credit
entries, and reflecting expenditures in summary.
Disposition: Destroy 6 years and 3 months after the close of the fiscal year
involved.
1900-B-3 Appropriation Allotment
Files: Allotment records showing status of obligations and allotments
under each authorized appropriation.
Disposition: Destroy 6 years and 3 months after the close of the fiscal year
involved.
1900-B-4 Expenditure Accounting
Posting and Control Files: Records used as posting and control
media, subsidiary to the general and allotment ledgers, and not
elsewhere covered in this schedule.
a. Original records.
Disposition: Destroy when 3 years old.
b. Copies.
Disposition: Destroy when 2 years old.
1900-B-5 Evaluation fund files
documenting expenditures from the "Program Evaluation Set-Aside"
for grants, contracts or other payments used for program evaluation
activities. This item covers Office of Program Planning and Evaluation
files and does not include records of the Division of Financial
Management.
Disposition: Destroy 5 years after fiscal year in which expenditure is made or
final payment is made on grant or contract.
1900-B-6 Moved to 1900-F-6.
Items 7 and 8 Reserved
C. Stores and Cost Accounting
Stores Accounting. These records are maintained to provide personal accountability for
the receipt and custody of materials and to provide information as to the monetary worth
of such materials.
Cost Accounting. These records are designed to accumulate and show data on the costs of
agency operation, the direct and indirect costs of production, administration, and the
performance of program functions of the agency. The data, which are normally accumulated
by means of cost reports and statistics accumulated by operating personnel.
EXCLUDED from this section are:
(1) Summary expenditure accounting records; (See section 1900-B)
(2) Procurement, property and supply management files; (See section 2600)
(3) Records related to movement of materials to and from storage
(4) Plant and facilities cost accounting; (See section 2600-B).
1900-C-1 Cost and Stores General
Correspondence Files: Correspondence files of units responsible
for costs and stores accounting operations.
Disposition: Destroy when 3 years old.
1900-C-2 Stores Invoice Files: Invoices or equivalent papers
used for stores accounting purposes.
Disposition: Destroy when 3 years old.
1900-C-3 Stores Accounting Files: Stores accounting returns and
reports.
Disposition: Destroy when 3 years old.
1900-C-4 Stores Accounting Work Papers: Work papers used in
accumulating stores accounting data.
Disposition: Destroy when 2 years old.
1900-C-5 Cost Accounting Reports.
a. Copies in units receiving reports.
Disposition: Destroy when 3 years old.
b. Copies in reporting units, and related work papers.
Disposition: Destroy when 3 years old.
1900-C-6 Cost Report Data files: Ledgers, forms, and
machine-records used to accumulate data for use in cost reports.
a. Ledgers and forms.
Disposition: Destroy when 3 years old.
b. Automated records.
Disposition:
1. Detail cards: Destroy when 6 months old.
2. Summary cards: Destroy when 6 months old.
3. Tabulations: Destroy when 1 year old.
1900-C-7 Equipment Accounting
Files: Account cards and ledgers pertaining to physical plant
exclusive of structures. (For buildings see section 2600-B).
Disposition: Destroy 3 years after item is withdrawn from plant account.
1900-C-8 CIT Project Control
Fiscal Records: Relating to formal computer projects in the
Division for which there is reimbursement by users on a revolving
fund basis. These records, maintained for administrative and fund
control purposes, are arranged by account number. They contain account
authorizations, address/information change notices, obligation documents,
annual project updates, and related papers.
Located in CIT - Office of the Director.
Disposition: Destroy 4 years after completion of project.
i. Food Production Accounting Records created and
maintained in the Clinical Center Nutrition Department.
EXCLUDED from this section are:
(1) Summary accounting records (See section 1900-B)
(2) Procurement records (See item 2600-C-1)
Items 30 through 33 Reserved
D. Payroll
This section has been revised in accordance with General Records Schedule 2: Payroll
and Pay Administration Records.
1900-D-1. Individual Employee
Pay Record.
a. Pay record for each employee as maintained in an electronic data base. This database
may be a stand-alone payroll system or part of a combined personnel/payroll system.
Disposition: Update elements and/or entire record as required.
b. Individual Pay Record, containing pay data on each employee within an agency. This
record may be in paper or microform but not in machine readable form.
Disposition: Transfer to National Personnel Records Center. Destroy when 56
years old.
1900-D-2. Noncurrent Payroll Files.
Copy of noncurrent payroll data as maintained by payroll service bureaus in either
microform or machine-readable form.
Disposition: Destroy 15 years after close of pay year in which generated.
Items 3 through 5. Reserved.
1900-D-6. Leave Application Files.
SF 71 or equivalent plus any supporting documentation of requests and approvals of
leave.
a. If employee initials time card or equivalent.
Disposition: Destroy at end of following pay period.
b. If employee has not initialed time card or equivalent.
Disposition: Destroy after GAO audit or when 3 years old, whichever is sooner.
1900-D-7. Time and Attendance
Source Records.
All time and attendance records upon which leave input data is based, such as time or
sign-in sheets; time cards (such as Optional Form (OF) 1130); flextime records; leave
applications for jury and military duty; and authorized premium pay or overtime,
maintained at duty post, upon which leave input data is based. Records may be in either
machine-readable or paper form.
Disposition: Destroy after GAO audit or when 6 years old, whichever is sooner.
1900-D-8. Time and Attendance Input Records.
Records in either paper or machine readable form used to input time and attendance data
into a payroll system, maintained either by agency or payroll processor.
Disposition: Destroy after GAO audit or when 6 years old, whichever is sooner.
1900-D-9. Leave Record.
a. Record of employee leave, such as SF 1150, prepared upon transfer or
separation.
Disposition: File on right side of the Official Personnel Folder (OPF). See
GRS 1, item 1.
b. Creating agency copy, when maintained.
Disposition: Destroy when 3 years old.
Items 10 through 12. Reserved.
1900-D-13. Tax Files.
a. Employee withholding allowance certificate such as Internal Revenue Service (IRS)
Form W-4 and state equivalents.
Disposition: Destroy 4 years after superseded or obsolete or upon separation
of employee.
b. Agency copy of employee wages and tax statements, such as IRS Form W-2 and state
equivalents, maintained by agency or payroll processor.
Disposition: Destroy when 4 years old.
c. Agency copy of employer reports of Federal tax withheld, such as IRS Form W-3, with
related papers including reports relating to income and social security tax, and state
equivalents, maintained by agency or payroll processor.
Disposition: Destroy when 4 years old.
1900-D-14. Savings Bond Purchase
Files.
a. Authorization for Purchase and Request for Change - U.S. Savings Bonds,
SB 2152, or equivalent.
Disposition: Destroy when superseded or after separation of employee.
b. Bond registration files: issuing agent's copies of bond registration stubs.
Disposition: Destroy 4 months after date of issuance of bond.
c. Bond receipt and transmittal files: receipts for and transmittals of U.S. Savings
Bonds.
Disposition: Destroy 4 months after date of issuance of bond.
1900-D-15. Combined Federal
Campaign and Other Allotment Authorizations.
a. Authorization for individual allotment to the Combined Federal Campaign.
Disposition: Destroy after GAO audit or when 3 years old, whichever is sooner.
b. Other authorizations, such as union dues and savings.
Disposition: Destroy after GAO audit or when 3 years old, whichever is sooner.
1900-D-16. Thrift Savings Plan Election Form.
Form TSP-1 authorizing deduction of employee contribution to the Thrift Savings Plan.
Disposition: Destroy when superseded or after separation of employee.
1900-D-17. Direct Deposit Sign-up Form (SF 1199A).
Disposition: Destroy when superseded or after separation.
1900-D-18. Levy and Garnishment Files.
Official Notice of Levy or Garnishment (IRS Form 668A or equivalent), change slip, work
papers, correspondence, release and other forms, and other records relating to charge
against retirement funds or attachment of salary for payment of back income taxes or other
debts of Federal employees.
Disposition: Destroy 3 years after garnishment is terminated.
Items 19 through 21. Reserved.
1900-D-22. Payroll System
Reports.
a. Error reports, ticklers, system operation reports.
Disposition: Destroy when related actions are completed or when no
longer needed, not to exceed 2 years.
b. Reports and data used for agency workload and or personnel management purposes.
Disposition: Destroy when 2 years old.
c. Reports providing fiscal information on agency payroll.
Disposition: Destroy after GAO audit or when 3 years old, whichever is sooner.
1900-D-23. Payroll Change
Files.
Records used to direct a change or correction of an individual pay transaction whether
created and maintained by paying agency or payroll processor.
a. Copies subject to GAO audit.
Disposition: Destroy after GAO audit or when 3 years old, whichever is sooner.
b. All other copies.
Disposition: Destroy 1 month after end of related pay period.
1900-D-24. Payroll Correspondence.
Correspondence between agency and payroll processor regarding general, routine
administrative issues that do not relate to individual payments.
Disposition: Destroy when 2 years old.
Items 25 through 27. Reserved.
1900-D-28. Retirement Files.
Reports, registers, or other control documents, and other records relating to
retirement, such as SF 2807 or equivalent.
Disposition: For CSRS/FERS related records, destroy upon receipt of
official OPM acceptance of annual summary.
Items 29 through 30. Reserved.
1900-D-31. Electronic Mail and Word Processing System Copies.
Electronic copies of records that are created on electronic mail and word processing
systems and used solely to generate a recordkeeping copy of the records covered by the
other items in this schedule. Also includes electronic copies of records created on
electronic mail and word processing systems that are maintained for updating, revision, or
dissemination.
a. Copies that have no further administrative value after the recordkeeping copy is
made. Includes copies maintained by individuals in personal files, personal electronic
mail directories, or other personal directories on hard disk or network drives, and copies
on shared network drives that are used only to produce the recordkeeping copy.
Disposition: Destroy/delete within 180 days after the recordkeeping copy has
been produced.
b. Copies used for dissemination, revision, or updating that are maintained in addition
to the recordkeeping copy.
Disposition: Destroy/delete when dissemination, revision, or updating is
completed.
E. Non-Employee Compensation
Records relating to payments made, by means other than payroll, to individuals who are
not employees. Such payments are made for services rendered, fellowships and research
grants. The records document and report information on non-employee payments as required
by the Federal Tax Regulations, l.604l-l.
The records described below are part of Privacy Act system of records: 09-90-0024,
Accounting Records of Payments to Individuals from Agency and Regional Financial
Management and Disbursing Offices, HHS/OS/ASMB l.
EXCLUDED from this section are: (1) accountable officers' accounts (See section
1900-A).
l900-E-l Non-employee compensation
records U.S. Information Returns; Form IRS l099 (NEC), Statement
for Recipients of Non-employee Compensation and l099 (MISC) Statement
for Recipients of Miscellaneous Income; and corrected statements.
These statements are issued to report non-employee payments made
by means other than the NIH Payroll, to individuals for services
rendered, fellowships and research grants.
Located in Office of Financial Management.
Disposition: Destroy 4 years after the year of issuance.
l900-E-2 Non-employee Compensation Reporting System Master Files
(WYLBUR Data Sets): This automated data base consists of separate files for each Institute
and Center. Each file contains summary data on each non-employee compensation payment made
including an identifying number, such as SSN or grant number, the date of payment, the
check number and amount, and a breakdown of the total amount by fee, per diem and
transportation. These files are used by the Office of Financial Management to generate
comprehensive reports and to prepare Information Returns (Form IRS l099) as required by
IRS.
Located in Originating IC.
Disposition: Destroy after 1 year or when no longer needed for administrative
purposes.
l900-E-3 Supporting Documentation for non-employee compensation
payments: Records of payments, such as IC copies of purchase orders and vouchers for
Scientific Review and Evaluation Awards reported for U.S. Information Returns, Form IRS
l099.
Located in Offices responsible for payment.
Disposition: Destroy 4 years after the calendar year in which the payment was
made.
l900-E-4 Output Reports from non-employee compensation
reporting system, including cumulative, monthly and year-to-date listings of non-employee
compensation payments.
a. Located in Office of Financial Management.
Disposition: Destroy 4 years after the date of the report.
b. Other copies.
Disposition: Destroy after 1 year or when no longer needed.
1900-E-5 Posting and Control files for non-employee
compensation reporting system such as data entry records, vendor coding sheets and error
listings.
Disposition: Destroy once data has been accepted as error-free into the WYLBUR
data set.
1900-E-6 Non-Employee Compensation
Electronic copies created on electronic mail and word processing systems.
Disposition: Delete when file copy is generated or when referencing or
updating is completed.
F. Gift Administration
Correspondence and other documents related to offers, acceptance, refusal, or use of
monetary or non-monetary gifts to NIH or any of its components.
EXCLUDED from this section are copies of such records forwarded to the Office of
Financial Management as Accountable Officers' Accounts (see section 1900-A)
1900-F-1 Gift Fund Plans
submitted annually to the Division of Financial Management.
a. Located in Office of Financial Management.
Disposition: Destroy when 5 years old. Inactive records may be transferred to
the Federal Records Center when 1 year old.
b. Located in originating budget office.
Disposition: Destroy when 3 years old or when no longer needed, whichever is
sooner.
c. Other copies.
Disposition: Destroy in 1 year, or when no longer needed, whichever is sooner.
1900-F-2 Periodic Reports on gift funds.
a. Located in Office of Financial Management.
Disposition: Transfer to Federal Records Center when 2 years old. Destroy when 7
years old.
1900-F-3 Records related to bequests, including wills, trust
agreements, executor's accounts, petitions for probate and other documents filed with
courts, terms and conditions, acknowledgements, releases, letters of acceptance or refusal
and other related correspondence and documentation.
a. Original copies: When legal advice or action is necessary, forward to the office of
the NIH Legal Advisor. Otherwise follow appropriate instructions below.
b. Records relating to bequests which are refused.
Located in components receiving offer of bequest.
Disposition: Destroy 2 years after refusal of the bequest.
c. Records related to unconditional bequests which are accepted.
Located in components benefiting from the bequest.
Disposition: Destroy 6 years after disbursement of funds or, in the case of
non-monetary gifts, 6 years after acceptance.
d. Records related to conditional bequests which are accepted.
Located in component receiving or benefiting from the bequest.
Disposition: Destroy 6 years after acceptance of a non-monetary gift,
disbursement of funds, or satisfaction of the condition(s) imposed by the donor, whichever
is later.
1900-F-4 Correspondence with donors, or their representatives
including offers of conditional or unconditional gifts, acknowledgements, letters of
acceptance or refusal, when filed separately from records described in item 1900-F-3.
a. Correspondence related to gifts which are refused.
Located in components which receive offers of gifts.
Disposition: Destroy when 2 years old.
b. Related to acceptance of gifts.
Disposition: Destroy 6 years after acceptance of a non-monetary gift,
disbursement of funds, or satisfaction of condition(s) imposed by the donor, whichever is
later.
1900-F-5 Automated Information Systems used to track the status
of actions on gifts and offers of gifts, or to produce letters of acknowledgement,
acceptance or refusal.
Located in organization benefiting from the gift.
Disposition: Destroy data when information is updated or superseded, or no later
than 1 year after final action on a gift or offer of gift.
1900-F-6 Patients’
Emergency Fund Records, relating to the collection and disbursement
of, and accounting for, funds donated to meet emergency needs of
patients, summary records of withdrawals and deposits, and "thank
you" letters from patients and their families.
Located in CC, Social Work Department.
Disposition: Destroy when 3 years old.
1900-F-7 Gift Administration
Electronic copies created on electronic mail and word processing systems.
Disposition: Delete when file copy is generated or when referencing or
updating is completed.
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