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NASA Ball NASA
Procedural
Requirements
NPR 1441.1D
Effective Date: February 24, 2003
Expiration Date: January 24, 2015
COMPLIANCE IS MANDATORY
Printable Format (PDF)

(NASA Only)

Subject: NASA Records Retention Schedules (w/Change 5, 6/26/09)

Responsible Office: Office of the Chief Information Officer


| TOC | Preface | ChangeHistory | Introduction | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | Chapter9 | Chapter10 | AppendixA | AppendixB | AppendixC | AppendixD | AppendixE | ALL |

CHAPTER 9. NRRS 9

Financial Management And Inspector General Records

This records schedule is one of a series of schedules, approved by the Archivist of the United States, which furnishes authoritative instructions for the retention, destruction, or retirement of records held by NASA Centers or other offices.

This schedule grants continuing authority for the disposition of records already accumulated or to be accumulated in the future.

Financial Management

The records described in Schedule 9 pertain to the management and operation of NASA accountable officer's accounts, including records under the cognizance of the General Accounting Office (GAO). These records relate to documentation concerned with accounting for availability and status of public funds. There are several types of accountable officers' returns and related records, such as (a) the collecting officer, who receives monies owed to the Federal Government and ensures that it is credited to the proper account; (b) the disbursing officer who is responsible for providing documentation to GAO since he accomplishes the actual payment of public monies to proper Federal creditors; and, (c) the certifying officer, whose signature on a summary attests to the authenticity of vouchers listed on the schedule.

Disbursements for most civilian Government agencies are made by the Chief Disbursing Officer of the Treasury, who heads the Division of Disbursement of the Bureau of Government Financial Operations within the Department of the Treasury. Since July 1949, disbursements have been made for most Agencies on the basis of certified schedules, with the detailed vouchers transferred to GAO from the Agency or held in Agency space if site audit was involved. This procedure was extended and confirmed by GAO General Regulations, No. 115 issued January 29, 1952, which promulgated a standard form voucher and schedule of payments (Standard Forms 1166 and 1167) for use by all Agencies effective July 1, 1952, and formally eliminated the transfer of vouchers of the Chief Disbursing Officer.

This schedule includes records held for onsite audit by GAO, as described in item 1a below. Under onsite audit, vouchers, contracts, schedules, statements of transactions and accountability and other related supporting documents are retained in Agency space for GAO auditors.

Inspector General

Records in this series monitor agency program and operations to prevent and reduce waste and fraud and to improve Agency Management. The Inspector General Act of 1978, as amended, and other legislation established an Office of Inspector General (OIG) in selected Government Agencies. An OIG conducts and supervises audits and investigations; recommends policies to promote economy, efficiency, and effectiveness and to prevent fraud and abuse; and reports problems, deficiencies and progress to the Agency head. OIGs must submit reports to Congress.

This schedule covers the two major series of disposal investigative, audit and related records created or maintained by an OIG. Indexes to these files are covered by NASA Records Schedule 10 - Records Common to Most Offices. Correspondence or subject files, policy files, publications, reports to Congress, and any other records not specifically described in this schedule must be scheduled through the Center Records Manager. This schedule does not authorize disposal of investigative case files for cases that result in national media attention, Congressional investigation, or substantive changes in Agency policy or procedures. Such files must be scheduled by submission of a NASA Form 1418.

Records described in this schedule are authorized for disposal in both hard copy and electronic forms.

AFS #
ITEM
SUBJECT AREA OR RECORD TITLE
DESCRIPTION OF RECORD SERIES
RETENTION
<Authority>
9000-9799
FINANCIAL MANAGEMENT
(see below)
0.1
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.

This disposition applies to electronic copies of all items covered under Disposition Job N1-255-94-2 in the NASA Records Retention Schedule 9, with the following exceptions:
--Item 2 (Agency Budget Request Files)

In addition, this disposition does not apply to any item already covered by the General Records Schedules.
A. Electronic copies created on electronic mail and wordprocessing systems that have no further administrative valueafter recordkeeping copy is made. DELETE AFTER RECORDKEEPING COPY HAS BEEN PRODUCED AND DISSEMINATION, REVISION, OR UPDATING IS COMPLETED.
<DA: N9-255-00-05>
B. Electronic copies used for dissemination, revision, or updating that are maintained in addition to the recordkeeping copy. DELETE WHEN DISSEMINATION, REVISION OR UPDATING IS COMPLETED.
<DA: N9-255-00-05>
9000
Principles and General Policies
(see below)
9000
1
ACCOUNTABLE OFFICERS' RETURNS NOTE: Accounts and supporting documents pertaining to records should be retired under a separate accession to the Federal Records Center. The SF 135 retiring theserecords should be marked "Records described pertain to American Indians - Indefinite Freeze." Memorandum copies of statement of transactions, allsupporting voucher schedules, documents and relatedpapers not otherwise provided for in this schedule. Records in these series can be, but are not limited to:MIPR, Military Inter-Departmental Purchase Requests;Project Orders; MOU's, Memorandum of Understanding;Interagency agreements; incoming/outgoing reimbursablepublic/private agreements; etc. These records areexclusive of freight records covered by Schedule 6, andPayroll records covered by Schedule 3.
9000
1
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 transactions, 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. Site audit records include, but are not limited to, the Standards and Optional Forms listed. 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 1012 Travel Voucher
SF 1034 Public Voucher for Purchases and Services Other Than Personal
SF 1036 Statement of Certificate and Award
SF 1038 Advance of Funds Application and Account
SF 1047 Public Voucher for Refunds
SF 1069 Voucher for Allowance at Foreign Posts of Duty
SF 1080 Voucher for Transfer Between Appropriationsand/or Funds
SF 1081 Voucher and Schedule of Withdrawals andCredits
SF 1096 Schedule of Voucher Deductions
SF 1097 Voucher and Schedule to Effect Correction ofErrors
SF 1098 Schedule of Canceled Checks
SF 1113 Public Voucher for Transportation Charges
SF 1129 Reimbursement Voucher
SF 1143 Advertising Order
DESTROY 6 YEARS AND 3 MONTHS AFTER PERIOD COVERED BY ACCOUNT.
[GRS 6-1(a)]
(N 2-1)
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 1164 Claim for Reimbursement for Expenditures on Official Business
1
SF 1166 Voucher and Schedule of Payments
SF 1185 Schedule of Undeliverable Checks for Credit toGovernment 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)
OF 1114 Bill of Collection
OF 1114A Official Receipt
OF 1114B Collection Voucher B.

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 6, and payroll records covered by Schedule 3.
DESTROY WHEN 1 YEAR OLD.
[GRS 6-1(b)]
9000
2
AGENCY BUDGET REQUEST FILES

Records in this file series consists of budget material requested via OMB Circular A-11, including material required by the President's Call for the budget. Records include, but are not limited to, letters, forms, exhibits (submitted electronically), and any other related finding aids or documentation associated with this submission, i.e., OMB, Presidents Budget, Justification Support - Congressional Budget Support, etc.

A. Original record set maintained at NASA Headquarters byCode B(This set starts October 1, 1958 and continues to Present)
* PERMANENT *
TRANSFER TO NARA WHEN 35 YEARS OLD.
<DA: N1-255-94-2>
B. Center working materials/background files and documentation developed by other organizational units and as submitted tothe Comptrollers Office. RETIRE TO FRC WHEN 2 YEARS OLD. DESTROY WHEN 30 YEARS OLD.
<DA: N1-255-94-2>
C. All other offices/copies. DESTROY WHEN SUPERSEDED, NO LONGER NEEDED, OR WHEN 5 YEARS OLD, WHICHEVER IS SOONER.
<DA: N1-255-94-2>
9000
3
NASA ACCOUNTING AND FINANCIAL INFORMATION SYSTEMS (NAFIS)

This is an agencywide reporting system which resides at NASA Headquarters and conforms to GAO/Treasury standards for summary general ledger format/information. This is an on-line integrated system which will be distributed to all NASA Centers.

A. OFFICE OF PRIMARY RESPONSIBILITY
DELETE/DESTROY WHEN OBSOLETE OR SUPERSEDED OR WHEN 5 YEARS OLD.
<DA: N1-255-94-2>
B. CENTERS USE DISPOSITION IN A. ABOVE.
<DA: N1-255-94-2>
C. ALL OTHER OFFICES/COPIES DESTROY WHEN NO LONGER NEEDED OR WHEN 3 YEARS OLD.
<DA: N1-255-94-2>
9000
4
R&D PROGRAM/PROJECT STATUS REPORTS (PSR) COST/SCHEDULES

Documents relating to cost projections for research and development projects, including information about program objectives in terms of projects, tasks, status, and time phasing for development, and funds required. These files include schedules and directly related forecast and actual costs.

A. CENTERS (Level 2 Manager)
RETIRE TO FRC 1 YEAR AFTER COMPLETION OF THE PROJECT. DESTROY 10 YEARS AFTER COMPLETION OF PROJECT.
<DA: N1-255-94-2>
(N 24-3)
B. SECRETARIAT OFFICE

(NASA Headquarters; Comptrollers Office)
* PERMANENT *
RETIRE TO FRC WHEN 4 YEARS OLD. TRANSFER TO NARA WHEN 30 YEARS OLD.
<DA: N1-255-94-2>
C. ALL OTHER OFFICES/COPIES DESTROY WHEN NO LONGER NEEDED FOR REFERENCE OR WHEN 5 YEARS OLD WHICHEVER IS LATER.
<DA: N1-255-94-2>
9010
NASA Financial Management Requirements Contact Center Records Mgr.
9020
Definitions of Financial Management Terms Contact Center Records Mgr.
9030
Criteria for Recording and Reporting Commitments Contact Center Records Mgr.
9040
Criteria for Recording and Reporting Obligations Contact Center Records Mgr.
9050
Cash Management - Administrative Control of Appropriations and Funds
(see below)
9050
5
FUND FILES
A. GENERAL

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.
[GRS 6-4]
(N 2-5, N 1-41)
B. SPECIAL

Records relating to monies obtained to pay for expenses incurred in conjunction with special guest, or monies from sponsors of programs that could not be returned. Includes the "Administrator's Fund", "Activity Fund", "Special Fund", and all other non-appropriated fund activities.
RETIRE TO FRC 1 YEAR AFTER THE CLOSE OF THE FISCAL YEAR TO WHICH THE RECORDS PERTAIN. DESTROY 6 YEARS AFTER THE CLOSE OF THE FISCAL YEAR TO WHICH RECORDS PERTAIN.
<DA: N1-255-94-2>
9050
6
NASA EXCHANGE - PERSONNEL, PAYROLL, AND FINANCIAL RECORDS

A. GENERAL

Records in this series consists of register receipts, bank deposit slips, register tapes, cancelled checks, bank statements, ledgers, etc.
RETAIN ON-SITE AT RESPECTIVE INSTALLATION. DESTROY WHEN 5 YEARS OLD.
<DA: N1-255-94-2>
B. CORRESPONDENCE FILES - GENERAL

Files include advisory notices such as merchandise and sundry notices, records documenting overall administration of the exchange, general correspondence, customer complaints, security records and reports pertaining to the exchange.
RETAIN ON-SITE. DESTROY WHEN 4 YEARS OLD.
<DA: N1-255-94-2>
C. STOCK FILES / GOODS RECEIVED 1. GOODS:

Records relating to the receipt of merchandise,including copies of reports of goods received, shippingdocuments, tracer inquiries, merchandise follow-uprequests, and other documents related to shipments/follow-up of merchandise.
DESTROY WHEN 2 YEARS OLD.
<DA: N1-255-94-2>
2. STOCK:

Records used by management for the controland procurement of merchandise at warehouse and on thesales floor, including unit merchandise records, stock record cards, replenishment cards, recorder records, andvendor records.
DESTROY WHEN 2 YEARS OLD.
<DA: N1-255-94-2>
6

PASR
D. EXCHANGE RECORDS ON INDIVIDUALS - NASA 10 XROI

1. Records contained in this system consist of present andformer employees of, and applicants for employment with,NASA Exchanges, Recreational Associations, andEmployees' Clubs at NASA Centers. Individuals withactive loans or charge accounts at one or more of theseveral organizations. Records contain Exchangeemployees' personnel and payroll records, including injuryclaims, unemployment claims, biographical data,performance evaluations, annual and sick leave records,and all other employee records. Credit records on NASAemployees with active accounts.
DESTROY WHEN 5 YEARS OLD.
<DA: N1-255-94-2>
2. General meeting minutes of activities associated with theEmployees Exchange. DESTROY 6 MONTHS AFTER ELECTION OR INITIATION OF NEW COMMITTEE MEMBERSHIP OR WHEN 3 YEARS OLD, WHICHEVER OCCURS FIRST.
<DA: N1-255-94-2>
PASR
A. JOHNSON SPACE CENTER (JSC) EXCHANGE ACTIVITIES - NASA 72 XOPR

Records in this system consist of employees and past employees of the JSC Exchange Operations, applicants under the JSC Exchange Scholarship Program, and JSC employees or JSC contractor employees participating in sports or special activities sponsored by the Exchange. Records include a variety of data relating to personnel actions and determinations made about an individual while employed by the NASA JSC Exchange. These records contain information about an individual relating to birth date, social security number, home address, phone number, marital status, references, veteran preference, and other information relating to the status of the individual. Scholarship information is supplied by individuals who have applied and includes data on education, financial background, and other related information.
EMPLOYEE RECORDS OF JSC EXCHANGE OPERATIONS, PERSONNEL RECORDS ARE RETAINED INDEFINITELY IN AGENCY SPACE TO SATISFY PAYROLL, REEMPLOYMENT, UNEMPLOYMENT COMPENSATION, TAX, AND EMPLOYEE RETIREMENT PURPOSES. FOR SUCCESSFUL APPLICANTS UNDER THE JSC EXCHANGE SCHOLARSHIP PROGRAM, RECORDS ARE MAINTAINED UNTIL COMPLETION OF AWARDED SCHOLARSHIP AND ARE THEN DESTROYED. RECORDS PERTAINING TO UNSUCCESSFUL
APPLICANTS ARE RETURNED TO THE INDIVIDUAL. FOR PARTICIPANTS IN SOCIAL OR SPORTS ACTIVITIES, RECORDS ARE MAINTAINED FOR STATED PARTICIPATION PERIOD AND ARE THEN DESTROYED.RECORDS CANNOT BE RETIRED TO AN FRC.
<DA: N1-255-94-2>
9060
Accrual Accounting Contact Center Records Mgr.
9070
Government Charge Card Program Contact Center Records Mgr.
9080
User Charges and Rental Charges Contact Center Records Mgr.
9090
Reimbursable Agreements
(see below)
9090
7
REIMBURSABLE AGREEMENTS - FINANCIAL

A. GUIDELINES APPLICABLE TO REIMBURSABLE AGREEMENTS

Reports, correspondence, working files and other documentation required on file to support reimbursable activities.
RETAIN ON-SITE UNTIL REFERENCE VALUE CEASES; THEN DESTROY.
<DA: N1-255-94-2>
B. BENEFITOR FILES

Includes original authorities for reimbursable funding for resident agencies.
DESTROY 6 YEARS AND 3 MONTHS AFTER FINAL PAYMENT.
<DA: N1-255-94-2>
C. OCCUPANCY (SSC ONLY)

Includes staffing levels, space allocation, utility costs, burden analyses and all pertinent information used in occupancy rate development at SSC. Records include occupancy rate development data; quarterly detail reports; and, SSC Personnel Strength Reports (including historical data).
THESE RECORDS ARE UNIQUE TO SSC AND WILL BE MAINTAINED IN SSC SPACE FOR 10 YEARS. RETIRE TO FRC WHEN 10 YEARS OLD. DESTROY WHEN 20 YEARS OLD.
<DA: N1-255-94-2>
D. WORK PERFORMANCE AGREEMENTS (JSC ONLY)

Records include agreements between JSC and other government or non-government agencies (the customer) whereby JSC performs work prescribed in the agreement and JSC is reimbursed for the cost of the work by the customer. These agreements are usually 1 to 3 years in duration.
1. Office of primary responsibility. TRANSFER TO FRC WHEN 10 YEARS OLD. DESTROY WHEN 20 YEARS OLD.
<DA: N1-255-94-2>
2. All other offices/copies. DESTROY WHEN NO LONGER NEEDED FOR REFERENCE OR WHEN 5 YEARS OLD, WHICHEVER IS SOONER.
<DA: N1-255-94-2>
E. ALL OTHER OFFICES/COPIES OF THE ABOVE RECORDS OTHER THAN THE OPR DESTROY WHEN NO LONGER NEEDED OR WHEN 3 YEARS OLD, WHICHEVER IS SOONER.
<DA: N1-255-94-2>
9095
Working Capital Funds
9100
Financial Management and Budgeting Systems
(see below)
9100
8
APPORTIONMENT SCHEDULES - AGENCYWIDE CODING STRUCTURE ALSO SEE SCHEDULE 7

A. Apportionment and reapportionment schedulesproposing quarterly obligations under each authorized appropriation. Research and Development; Space Flight and Data Communications; Construction of Facilities; Research and Program Management; and, the Inspector General.
1. HEADQUARTERS (CODE B ONLY)

(These are records sent to OMB and Treasury which showthe division of funding by project/program.)
RETIRE TO FRC 3 YEARS AFTER FISCAL YEAR, 5 YEARS FOR NO YEAR APPROPRIATIONS. DESTROY WHEN NO LONGER NEEDED OR WHEN 20 YEARS OLD, WHICHEVER IS SOONER.
<DA: N1-255-94-2>
(N 7-2)
2. CENTERS DESTROY 2 YEARS AFTER THE CLOSE OF THE FISCAL YEAR.
[GRS 5-4]
B. Periodic reports on the status of accounts/apportionments. (THIS IS THE SAME AS ITEM 21e, SCHEDULE 7)
1. Annual report (end of fiscal year). DESTROY WHEN 5 YEARS OLD.
[GRS 5-3a]
2. All other copies/reports. DESTROY 3 YEARS AFTER END OF THE FISCAL YEAR IN WHICH CREATED.
[GRS 5-3b]
9110
Reimbursable Agreement Number System Contact Center Records Mgr.
9120
Coding Structure Contact Center Records Mgr.
9130
Financial Management System Contact Center Records Mgr.
9140
Budget Formulation System  
9200
Accounting
(see below)
9200
9
ACCOUNTING RECORDS

A. EXPENDITURES ACCOUNTING GENERALCORRESPONDENCE AND SUBJECT FILES

Correspondence or subject files maintained by operating units responsible for expenditures accounting, pertaining to their internal operations and administration.
DESTROY WHEN 2 YEARS OLD.
[GRS 7-1]
B. COST ACCOUNTING REPORTS

Copies in units receiving reports; in reporting units; andrelated working papers.
DESTROY WHEN 3 YEARS OLD.
[GRS 8-6a/b]
(N 5-5)
9
C. COST REPORT DATA FILES

Ledgers, forms, and electronic records used to accumulate data for use in cost reports.
1. Ledgers and forms.

2. Automated records.
DESTROY WHEN 3 YEARS OLD.
[GRS 8-7a]
(N 5-6)
(a) Detail cards. DESTROY WHEN 6 MONTHS OLD.
[GRS 8-7b(1)]
(b) Summary cards. DESTROY WHEN 6 MONTHS OLD.
[GRS 8-7b(2)]
(c) Tabulations. DESTROY WHEN 1 YEAR OLD.
[GRS 8-7b(3)]
D. COST REDUCTION

Reports, correspondence, working papers, and other supporting documentation required to be on file.
1. Headquarters. RETIRE TO FRC 4 YEARS AFTER CLOSE OF FISCAL YEAR IN WHICH RECORDS WERE CREATED. DESTROY 6 YEARS AFTER SUBJECT FISCAL YEAR.
<DA: N1-255-94-2>
(N 1-18)
2. Centers. RETIRE TO FRC 3 YEARS AFTER CLOSE OF FISCAL YEAR IN WHICH RECORDS WERE CREATED. DESTROY 5 YEARS AFTER SUBJECT FISCAL YEAR.
<DA: N1-255-94-2>
9210
Accounting Principles (see below)
9210
10
SIGNATURE AUTHORITY FILES

Records consist of signature authorities for miscellaneous administrative records which include, but are not limited to, Diner's Club authorizations; reports of mail; authority for specified employees to certify funds, etc.
DESTROY UPON SEPARATION, TRANSFER, OR TERMINATION OF AUTHORIZED EMPLOYEE OR WHEN 5 YEARS OLD, WHICHEVER IS SOONER.
<DA: N1-255-94-2>
9220
General Ledger Accounting (see below)
9220
11
GENERAL LEDGER - ACCOUNTING

A. GENERAL ACCOUNTING LEDGERS

Ledgers showing debit and credit entries, and reflecting expenditures in summary (balanced receipts).
DESTROY 6 YEARS AND 3 MONTHS AFTER CLOSE OF THE FISCAL YEAR INVOLVED.
[GRS 7-2]
(N 3-1)
B. TRIAL BALANCE LEDGERS

Monthly consolidated financial reports supported by analyses reports at the appropriation, fund, or other level, covering all NASA assets, liabilities, funds, equity, revenues, and costs. The consolidated Agency-wide report is based on and includes the trial balance and related reports submitted by each NASA Center. 1.
ORIGINAL RECORDS (CODE B ONLY)
(a) Annual September Report. RETIRE TO FRC WHEN NO LONGER NEEDED FOR REFERENCE OR WHEN 5 YEARS OLD. DESTROY WHEN 10 YEARS OLD.
<DA: N1-255-94-2>
(N 3-6)
(b) Monthly reports (other than September). RETIRE TO FRC 2 YEARS AFTER FISCAL YEAR INVOLVED. DESTROY 10 YEARS AFTER SUBJECT FISCAL YEAR.
<DA: N1-255-94-2>
2. All other offices/copies of the above reports (includingcopies maintained at NASA Centers). DESTROY AS SOON AS ACTIVE REFERENCE VALUE CEASES OR WHEN 3 YEARS OLD WHICHEVER IS SOONER.
<DA: N1-255-94-2>
9230
Allotment Accounting (see below)
9230
12
ALLOTMENT/APPROPRIATION FILES

Records showing status of obligations and allotments under each authorized appropriations.
DESTROY 6 YEARS AND 3 MONTHS AFTER THE CLOSE OF THE FISCAL YEAR INVOLVED.
[GRS 7-3]
(N 3-2)
9240
Cost Accounting Contact Center Records Mgr.
9250
Property Accounting Contact Center Records Mgr.
9260
Revenue and Liability Accounting Contact Center Records Mgr.
9270
Full Cost Accounting Contact Center Records Mgr.
9280
Expenditure Accounting
(see below)
9280
13
EXPENDITURE ACCOUNTING POSTING AND CONTROL FILES

Records used in posting and control media, subsidiary to the general and allotment ledgers (Items 9 and 11), and not covered elsewhere in this schedule.
A. ORIGINAL RECORDS DESTROY WHEN 3 YEARS OLD.
[GRS 7-4a]
(N 3-3)
B. ALL OTHER COPIES DESTROY WHEN 2 YEARS OLD.
[GRS 7-4b]
9290
Miscellaneous Accounting Contact Center Records Mgr.
9300
Financial Reports
(see below)
9300
14
FINANCIAL STATUS REPORTS

A. MONTHLY CONSOLIDATED - AGENCYWIDE

This is a monthly consolidated agency wide financial report of commitments, obligations, costs, disbursements, and resource authorizations, consisting of 11 volumes, organized generally by program activity. The following list of reports are considered a part of this series, but is not all inclusive: Highlight Report; Balance of Payments Report; Medical Report; Expert and Consultant Report; SEDSA--Est. Distribution of Selected accounts. 1.
HEADQUARTERS - OFFICIAL RECORD:
(a) Monthly issues of Volume 1, Summary of Data forAdministrative Operations, Research and Development, and Construction of FacilitiesFunding; and Volume 6, Project and Program YearSummary by Program Office and by Center. RETIRE TO FRC AFTER THE CLOSE OF THE FISCAL YEAR TO WHICH THE RECORDS PERTAIN. DESTROY WHEN 10 YEARS OLD.
<DA: N1-255-94-2>
(N 3-4)
(b) Monthly issues of all other volumes of the reportprinted. RETIRE TO FRC AFTER THE CLOSE OF THE FISCAL YEAR TO WHICH THE RECORDS PERTAIN. DESTROY 5 YEARS AFTER SUBJECT FISCAL YEAR.
<DA: N1-255-94-2>
2. All other copies of the reports in Program Offices, NASA Centers, or other offices. DESTROY WHEN ACTIVE REFERENCE VALUE CEASES OR WHEN 3 YEARS OLD, WHICHEVER IS SOONER.
<DA: N1-255-94-2>
14
B. CONTRACTS AND GRANTS REPORTS - STATUSSEE ALSO ITEM 19, SCHEDULE 7

Records in this category consist of a consolidated agencywide report of financial and statistical data covering NASA contracts, grants, and intra-Governmental purchase requests. 1.
HEADQUARTERS - OFFICIAL RECORD:
(a) Annual September Issue: (Following Formats) E-3; E-5A; E-7; E-8; E-9; E-10; E-11; E-12;E-16; E-17; E-26; E-27; E-28; E-29; E-31; E-34;E-34A; E-35; E-36-1; E-36-3; E-36-4; AND E-38. RETIRE TO FRC 1 YEAR AFTER CLOSE OF FISCAL YEAR TO WHICH RECORDS PERTAIN. DESTROY 10 YEARS AFTER SUBJECT FISCAL YEAR.
<DA: N1-255-94-2>
(N 3-5, N 7-9)
(b) Issues of formats listed in (a) above, other thanSeptember. DESTROY MONTHLY ISSUES AFTER 90 DAYS; OTHER ISSUES AFTER THE CURRENT REPORT IS PRODUCED.
<DA: N1-255-94-2>
2. All other copies of the reports in Program Offices, NASACenters, or other offices. DESTROY WHEN ACTIVE REFERENCE VALUE CEASES OR WHEN 3 YEARS OLD, WHICHEVER IS SOONER.
<DA: N1-255-94-2>
9310
External Reports—Accounting Contact Center Records Mgr.
9311
External Reports—Budget
9312
External Reports—Miscellaneous
9315
Internal Reports
9320
Center Program Reports Contact Center Records Mgr.
9340
Center Fiscal Activity Reports Contact Center Records Mgr.
9350
Center Functional Reports Contact Center Records Mgr.
9360
Center Civilian Pay Reports Contact Center Records Mgr.
9370
Center Miscellaneous Reports Contact Center Records Mgr.
9380
Center Fiscal Year-End Accounting and Reporting Requirements Contact Center Records Mgr.
9410
Planning, Programming, Budgeting, and Execution - General
(see below)
9410
14.2
BUDGET FORMULATION AND EXECUTION - GENERAL
A. 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.
[GRS 5-1]
B. 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.
[GRS 5-2]
14.2
C. ELECTRONIC MAIL AND WORD PROCESSINGSYSTEM 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.
1. Copies that have no further administrative value after the recordkeeping copy is made. DESTROY/DELETE WITHIN 180 DAYS AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
[GRS 5-5a]
2. Copies used for dissemination, revision, or updating thatare maintained in addition to the recordkeeping copy. DESTROY/DELETE WHEN DISSEMINATION, REVISION, OR UPDATING IS COMPLETED.
[GRS 5-5b]
9420
Budget Formulation Contact Center Records Mgr.
9421
Budget Call Instructions and Guidelines
(see below)
14.3
BUDGET CALL INSTRUCTIONS AND GUIDELINES
A. CORRESPONDENCE FILES IN FORMALLY ORGANIZED BUDGET OFFICES

pertaining to routine administration, internal procedures (budget call instructions and guidelines), 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.
[GRS 5-1]
B. 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.
1. Copies that have no further administrative value after therecordkeeping copy is made. DESTROY/DELETE WITHIN 180 DAYS AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
[GRS 5-5a]
2. Copies used for dissemination, revision, or updating thatare maintained in addition to the recordkeeping copy. DESTROY/DELETE WHEN DISSEMINATION, REVISION, OR UPDATING IS COMPLETED.
[GRS 5-5b]
9422
Preparation and Submission of Estimates Contact Center Records Mgr.
9423
Headquarters Review and Approval Contact Center Records Mgr.
9430
Formulation of Annual Appropriation and Authorization Languages Contact Center Records Mgr.
9440
President+s Budget Contact Center Records Mgr.
9441
Budget Call Contact Center Records Mgr.
9442
Preparation and Submission of Estimates Contact Center Records Mgr.
9443
Headquarters Review and Approval Contact Center Records Mgr.
9444
External Agency Review and Approval Contact Center Records Mgr.
9450
Congressional Budget Contact Center Records Mgr.
9451
Budget Call Contact Center Records Mgr.
9452
Preparation and Submission of Material Contact Center Records Mgr.
9453
Headquarters Review and Approval Contact Center Records Mgr.
9454
Preparation and Submission of Congressional Budget Contact Center Records Mgr.
9460
Conduct of NASA Participation in Congressional Hearings
(on Budget)
Contact Center Records Mgr.
9470
Budget Execution
9500
Contractor Financial Management Reporting Contact Center Records Mgr.
9600
Fiscal Operations
(see below)
9600
15
CERTIFICATES OF 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.
[GRS 6-3a]
(N 2-3, N 2-4)
B. Certificates covering period settlements. DESTROY WHEN SUBSEQUENT CERTIFICATES OF SETTLEMENTS ARE RECEIVED.
[GRS 6-3b]
C. Schedules of certificates of settlement of claims settled by theGeneral Accounting Office. DESTROY 2 YEARS AFTER DATE OF SETTLEMENT.
<DA: N1-255-94-2>
9610
Accounts Receivables
9615
Accounts Payable
9620
Payroll, Leave, and Allowance
(see below)
9620
16
TAX FILES
A. REPORTS OF WITHHELD TAXES

Reports of withheld Federal taxes, such as IRS Form W-3, with related papers, including reports relating to income and social security taxes, and state equivalents, maintained by agency or payroll processor.

B. EXEMPTION FILES

Withholding tax exemption certificates, such as IRS FormW-4, and similar state tax exemption forms.

C. RETURN FILES

Agency copy of employee wages and tax statements, such as IRS Form W-2 and state equivalents, maintained by Agency or payroll processor.
DESTROY WHEN 4 YEARS OLD.
[GRS 2-13c]
(N 4-14)

DESTROY 4 YEARS AFTER FORM IS SUPERSEDED OR OBSOLETE OR UPON SEPARATION OF EMPLOYEE.
[GRS 2-13a]
(N 4-12)

DESTROY WHEN 4 YEARS OLD.
[GRS 2-13b]
(N 4-13)
9620
17
PAYROLL RECORDS

A. INDIVIDUAL ACCOUNTS

Individual earning and service cards, such as Optional Form
1127 or equivalent. Includes payrolls when individual earning or pay cards are not prepared.

NOTE: If filed in Official Personnel Folder (OPF) OR in individual pay folder adjacent to the OPF, destroywith the OPF.

(SEE SCHEDULE 3, ITEM 1) If NOT in or filed adjacent to the OPF, Destroy 56years after the date of the last entry on the card.
1. ELECTRONIC - Pay record for each employee as maintained in an electronic database. This database maybe a stand-alone payroll system or part of a combinedpersonnel/payroll system. UPDATE ELEMENTS AND/OR ENTIRE RECORD AS REQUIRED.
[GRS 2-1a]
(N 4-1)
2. NON-ELECTRONIC - Individual pay record containingpay data on each employee within an Agency. This record may be in paper or microform, BUT NOT inmachine readable form. TRANSFER TO NATIONAL PERSONNEL RECORDS CENTER. DESTROY WHEN 56 YEARS OLD.
[GRS 2-1b]
B. NON-CURRENT PAYROLL FILES

Copy of non-current payroll data as maintained by payroll service bureaus in either microform or machine readable form.
DESTROY 15 YEARS AFTER CLOSE OF PAY YEAR IN WHICH GENERATED.
[GRS 2-2]
C. CORRESPONDENCE FILES

General correspondence files maintained by payroll units pertaining to payroll preparation and processing.
DESTROY WHEN 2 YEARS OLD.
[GRS 2-24]
D. CONTROL FILES

Registers, such as SF 1125, or its equivalent, payroll control registers.
DESTROY AFTER GAO AUDIT OR WHEN 3 YEARS OLD, WHICHEVER IS SOONER.
[GRS 2-23a]
(N 4-7)
E. PAYROLL FILES

Memorandum copies of payrolls, check lists, and related certification sheets, such as SF 1013A, SF 1128A, or equivalents.
1. Security copies of documents prepared or used fordisbursement by Treasury disbursing offices, with relatedpapers. DESTROY WHEN FEDERAL RECORD CENTER RECEIVES SECOND SUBSEQUENT PAYROLL OR CHECKLIST COVERING THE SAME PAYROLL UNIT.
[GRS 2-1,2]
(N 4-6)
17
2. All other copies.
(a) If earning record card is maintained. DESTROY AFTER GAO AUDIT OR WHEN 3 YEARS OLD, WHICHEVER IS SOONER.
[GRS 2]
(b) If earning record card is NOT maintained. TRANSFER TO NPRC, ST. LOUIS, MISSOURI, WHEN 3 YEARS OLD. DESTROY WHEN 10 YEARS OLD.
[GRS 2]
F. CHANGE FILES Payroll change slips, exclusive of those of the OPF, such asSF 1126.
1. Copy subject to GAO audit. DESTROY WHEN RELATED PAY RECORDS ARE AUDITED BY GAO OR WHEN 3 YEARS OLD, WHICHEVER IS SOONER.
[GRS 2-23a]
(N 4-8)
2. Disbursing officer copy used in preparing checks. DESTROY AFTER PREPARATION OF CHECKS.
[GRS 2-23]
3. All copies. DESTROY 1 MONTH AFTER END OF RELATED PAY PERIOD.
[GRS 2-23b]
9630
Voucher Examination and Payment (see below)
9630
18
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.
[GRS 6-5a]
(N 2-6)
B. ALL OTHER FILES DESTROY WHEN 3 YEARS OLD.
[GRS 6-5b]\
9630
19
NONCOMMERCIAL REIMBURSABLE TRAVEL/PASSENGER FILES

Records and copies of records relating to reimbursing individuals, such as travel orders, per diem vouchers, and all other supporting documents relating to official travel by officers, employees, dependents, or others authorized by law to travel.
19
A. TRAVEL ADMINISTRATIVE OFFICE FILES DESTROY WHEN 6 YEARS OLD.
[GRS 9-3a]
(N 22-1, N 22-2)
B. OBLIGATION COPIES DESTROY WHEN FUNDS ARE OBLIGATED.
[GRS 9-3b]
C. ALL OTHER OFFICE/COPIES DESTROY WHEN NO LONGER NEEDED OR WHEN 3 YEARS OLD, WHICHEVER IS SOONER.
<DA: N1-255-94-2>
D. UNUSED TICKET REDEMPTION FORMS,

such as SF 1170, or other miscellaneous travel documentation.
DESTROY 3 YEARS AFTER THE YEAR IN WHICH THE TRANSACTION IS COMPLETED.
[GRS 9-1e]
9631
Disbursements
9635
Billing and Collections
9640
Claims Contact Center Records Mgr.
9645
Erroneous Payment of Salaries and Wages Contact Center Records Mgr.
9650
Treasury/NASA Transactions and Relationships Contact Center Records Mgr.
9660
Vital Records and Emergency Transactions Contact Center Records Mgr.
9670
Payment for Transportation Services Procured Through the Department of Defense Contact Center Records Mgr.
9680
Grants Financial Management
9690
Investments
9700
NASA Travel Regulations Contact Center Records Mgr.
9710
General Provisions Contact Center Records Mgr.
9720
Travel Requests and Authorizations Contact Center Records Mgr.
9730
Transportation and Related Expenses
(see below)
9730
20
TRAVEL AND TRANSPORTATION FILES - GENERAL
A. Routine administrative records including correspondence, forms, and related records pertaining to commercial and noncommercial agency travel and transportation, and freight functions, not covered elsewhere in this schedule orSchedule 6. DESTROY WHEN 2 YEARS OLD.
[GRS 9-4a]
B. Accountability records documenting the issue or receipt of accountable documents. DESTROY 1 YEAR AFTER ALL ENTRIES ARE CLEARED.
[GRS 9-4b]
C. Credit card files and documentation show issuance by commercial organizations for reissue to agency personnel for their use while on official travel duty; receipts, registers, or other related documents. DESTROY CREDIT CARDS AND RELATED PAPERS UPON RECEIPT OF NEW CREDIT CARDS.
<DA: N1-255-94-2>
9730
21
PASSPORTS ISSUANCE/CONTROL FILES NOTE: OFFICIAL PASSPORTS SHOULD BE RETURNED TO THE DEPARTMENT OF STATE UPON EXPIRATION OR UPON THE SEPARATION OF THE EMPLOYEE.
21
A. APPLICATION FILES

Documents relating to the issuance of official passports, including requests for passports, transmittal letters, receipts, and copies of travel authorizations.
DESTROY WHEN 3 YEARS OLD OR UPON SEPARATION OF THE BEARER WHICHEVER IS SOONER.
[GRS 9-5a]
B. ANNUAL REPORTS CONCERNING OFFICIAL PASSPORTS

Reports to the Department of State concerning the number of official passports issued and related matters.
DESTROY WHEN 1 YEAR OLD.
[GRS 9-5b]
C. PASSPORT REGISTERS
Registers and lists of agency personnel who have official passports. DESTROY WHEN SUPERSEDED OR OBSOLETE.
[GRS 9-5c]
9731
Rental Vehicle Damage/Claims Contact Center Records Mgr.
9740
Temporary Duty Travel Contact Center Records Mgr.
9750
Actual Expense Travel Contact Center Records Mgr.
9760
Change of Assignment to Permanent Duty Station Contact Center Records Mgr.
9770
Evacuation and Adverse Conditions Travel Contact Center Records Mgr.
9780
Allowable Expenses Connected With the Death of Employees and Deceased Dependants Contact Center Records Mgr.
9790
Advances and Reimbursement Claims for Travel, Transportation, and Miscellaneous Expenses Contact Center Records Mgr.
9791
Imprest Fund
(see below)
9791
22
IMPREST FUND

Records in this series include but are not limited to the following types:
Acknowledgement of responsibility forms for cashiers; Release of responsibility; Imprest Fund Alarm System; Request to Increase Imprest Fund Advance; and, Audit of Imprest Funds. DESTROY UPON SEPARATION, TRANSFER, OR TERMINATION OF AUTHORIZED EMPLOYEE, OR WHEN 5 YEARS OLD, WHICHEVER IS SOONER.
<DA: N1-255-94-2>
* INSPECTOR GENERAL RECORDS *
9800-9999
INSPECTOR GENERAL FILES - AUDITS AND INVESTIGATIONS
(see below)
9800
Investigations Program
(see below)
9800
Formerly
AFS 9910
in NPR 1441.1C
26
SEMIANNUAL REPORT TO CONGRESS

Reports prepared by the statutory OIG+s and submitted to the Congress, and working papers. The reports summarize the activities of the OIG for the 6-month periods ending March 31 and September 30. For details on the composition of these reports, see Section 5, Public Law 95-452, as amended by 5 U.S.C. Appendix.
26
A. RECORD COPY OF REPORT (HQ ONLY) * PERMANENT *
CLOSE FILE UPON TRANSMISSION TO CONGRESS. TRANSFER TO NARA IN 5 YEAR BLOCKS WHEN 5 YEARS OLD.
<DA: N1-255-00-3>
B. WORKING AND BACKGROUND PAPERS DESTROY WHEN NO LONGER NEEDED.
<DA: N1-255-00-3>
C. ALL OTHER OFFICES/COPIES DESTROY WHEN NO LONGER NEEDED.
<DA: N1-255-00-3>
D. ELECTRONIC COPIES

Records that are created on electronic mail and wordprocessing systems and used solely to generate arecordkeeping copy of the records.
DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
9800
Formerly AFS 9910 in
NPR 1441.1C
27
INDEXES TO CASE FILES

Used as references to OIG case files.
DESTROY WITH RELATED RECORDS OR WHEN NO LONGER NEEDED WHICHEVER IS SOONER.
<DA: N1-255-00-3>
9810
NASA Investigations Program
(see below)
9810
23

PASR
INSPECTOR GENERAL INVESTIGATIONS CASE FILES - NASA 10 IGIC

A. AGENCY PROGRAMS/OPERATIONS

Case files developed during investigations of known or alleged fraud and abuse and irregularities and violations of laws and regulations, mismanagement, gross waste of funds, abuse of authority, or a substantial and specific danger to the public health and safety. Also included are investigative files relating to a variety of administrative matters such as potential or actual tort claims for and against the Government and management and program studies. Cases relate to agency personnel and programs and operations administered or financed by the Agency, including contractors and others having a relationship with the Agency. This includes investigative files relating to employee and hotline complaints, and other miscellaneous complaint files. Files consist of investigative reports and related documents, such as correspondence, notes, attachments, and working papers. Note: A file is not closed until all judicial and administrative avenues and considerations have been finally exhausted.
23
1. Files containing information or allegations which are ofan investigative nature but do not relate to a specificinvestigation. They include anonymous or vagueallegations not warranting an investigation, mattersreferred to constituents or other agencies for handling, andsupport files providing general information which mayprove useful in Inspector General Investigations. Cutoffannually. DESTROY WHEN 5 YEARS OLD.
<DA: N1-255-00-3>
2. Case files developed during internal investigations of OIGemployees. DESTROY 10 YEARS AFTER CASE IS CLOSED OR AFTER THE EMPLOYEE+S SEPARATION, WHICHEVER IS LONGER.
<DA: N1-255-00-3>
3. All other investigative case files except those that areunusually significant for documenting major violations ofcriminal law or ethical standards by Agency officials orothers. PLACE IN INACTIVE FILES WHEN CASE IS CLOSED. CLOSE INACTIVE FILE AT END OF FISCAL YEAR. DESTROY 10 YEARS AFTER FILE IS CLOSED.
<DA: N1-255-00-3>
4. Significant case files, because the case attracts nationalmedia attention, results in a Congressional investigation, or results in substantive change in Agency policy or procedures. Examples include the Challenger and Hubble investigations. Significant cases will be selected by the NASA Office of Inspector General based on the criteria listed in this item.
(a) Official case file - records created during theinvestigation and used to develop the final report. Documents are serialized and maintained in officialcase folders. *PERMANENT*
TRANSFER TO NARA 10 YEARS AFTER FILE IS CLOSED.
<DA: N1-255-00-3>
(b) Background files, notes, duplicate copies, and othermaterials collected during the investigation but notincorporated into the official case file and not used todevelop the final report. DESTROY 10 YEARS AFTER FILE IS CLOSED.
<DA: N1-255-00-3>
5. Electronic copies of records that are created on electronicmail and word processing systems and used solely togenerate a recordkeeping copy of the records. DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
9820
General Polices and Responsibilities
(see below)
9820
24
POLICY AND PROCEDURE FILES - HQ ONLY

Records defining and documenting the policies required for directing, controlling, and carrying out OIG operations. Also records on planning and developing OIG policies and procedures. Records can consist of manual, handbooks, directives, and working papers. Additional reference is found in NPR 1200.1, Management Control, Audit Liaison, and Audit Follow-up.
A. RECORD COPY

One record copy of each if not included in the Agency'spermanent set of master directives files or the record set ofpublications.
* PERMANENT *
CLOSE SET OF DIRECTIVES OR PUBLICATIONS WHEN SUPERSEDED OR OBSOLETE. TRANSFER TO NARA IN 5 YEAR BLOCKS WHEN 10 YEARS OLD.
<DA: N1-255-00-3>
B. WORKING PAPERS AND BACKGROUND MATERIALS DESTROY WHEN NO LONGER NEEDED.
<DA: N1-255-00-3>
C. ALL OTHER OFFICES/COPIES DESTROY WHEN NO LONGER NEEDED.
<DA: N1-255-00-3>
D. ELECTRONIC COPIES

Records that are created on electronic mail and wordprocessing systems and used solely to generate arecordkeeping copy of the records.
DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
9830
Investigative Procedures Contact Center Records Mgr.
9840
Reports of Investigations Contact Center Records Mgr.
9860
Types of Cases, Elements and Proof Needed Contact Center Records Mgr.
9870
Testifying in Judicial or Administrative Proceedings Contact Center Records Mgr.
9880
Computer Crimes Contact Center Records Mgr.
9890
Inspections and Assessments Files
(see below)
9890
24.5
INSPECTIONS AND ASSESSMENTS FILES

Case files of inspections and assessments of Agency programs, operations, procedures, and those relating to contractors and grantees. Files consist of reports, correspondence, memoranda, and documentation.
A. OFFICE CONDUCTING REVIEW CLOSE FILE AT END OF FISCAL YEAR AFTER CLOSE OF CASE. DESTROY 10 YEARS AFTER CLOSE OF CASE.
<DA: N1-255-00-3>
B. ORGANIZATION BEING REVIEWED CLOSE FILE AFTER CLOSURE OF ALL RECOMMENDATIONS. DESTROY 3 YEARS AFTER CLOSE OF FILE.
<DA: N1-255-00-3>
24.5
C. ALL OTHER OFFICE COPIES CLOSE FILE AFTER CLOSURE OF ALL RECOMMENDATIONS. DESTROY 3 YEARS AFTER CLOSE OF FILE.
<DA: N1-255-00-3>
D. SIGNIFICANT CASE FILES

The case attracts national media attention, results in aCongressional investigation, or results in substantive change in Agency policy or procedures. Significant cases will beselected by the NASA Office of Inspector General based on the criteria listed in this item.
1. Official case file - records created during evaluations andused to develop the final report. Documents aremaintained in official case folders. *PERMANENT*
TRANSFER TO NARA 10 YEARS AFTER FILE IS CLOSED.
<DA: N1-255-00-3>
2. Background files, notes, duplicate copies, and othermaterials collected during evaluations but notincorporated into the official case file and not used todevelop the final report. DESTROY 10 YEARS AFTER FILE IS CLOSED.
<DA: N1-255-00-3>
E. ELECTRONIC COPIES

Records that are created on electronic mail and wordprocessing systems and used solely to generate arecordkeeping copy of the records.
DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
9900
Audit Program Contact Center Records Mgr.
9910
NASA Audit Program
(see below)
9910
25
AUDIT FILES

A. DEFENSE MATERIALS SYSTEM (DMS) AUDITS

Audit reports and related papers pertaining to the DMS.
1. Office of Primary Responsibility. DESTROY WHEN 5 YEARS OLD.
<DA: N1-255-00-3>
(N 6-2, N 17-16)
2. All other offices/copies. DESTROY WHEN 3 YEARS OLD.
<DA: N1-255-00-3>
3. Electronic copies of records that are created on electronicmail and word processing systems and used solely togenerate a recordkeeping copy of the records. DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
A. INTERNAL IG

Case files of internal audits of Agency programs, operations,procedures, external audits of contractors and grantees. Files consist of audit reports, correspondence, memoranda, and supporting working papers.
25
1. Office conducting review. CLOSE FILE AT END OF FISCAL YEAR AFTER CLOSE OF CASE. DESTROY 8 YEARS AFTER CLOSE OF CASE.
<DA: N1-255-00-3>
2. Organization being audited.
(Record cutoff date is date of audit report.)
KEEP FOR 3 YEARS. DESTROY AFTER 8 YEARS OR WHEN NO LONGER NEEDED.
<DA: N1-255-00-3>
3. All other offices/copies. DESTROY 3 YEARS AFTER DATE OF AUDIT REPORT.
<DA: N1-255-00-3>
4. Electronic copies of records that are created on electronicmail and word processing systems and used solely togenerate a recordkeeping copy of the records. DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
9910
See
AFS
9800
26
SEMIANNUAL REPORT TO CONGRESS
9910
See
AFS
9800
27
INDEXES TO CASE FILES
9920
Audit Standards
(see below)
9920
28
GAO AUDITS

A. NASA

Case files on GAO audits of NASA activities. Includes GAOaudit reports, correspondence, certificates of clearance,notice of completion, and all related papers. Additionalreference is found in NPR 1200.1, Management Control,Audit Liaison, and Audit Followup.
1. Headquarters liaison office for GAO audits. RETIRE TO FRC 2 YEARS AFTER DATE OF AUDIT REPORT. DESTROY 8 YEARS AFTER SUBJECT DATE.
<DA: N1-255-00-3>
(N 6-1)
2. Organization audited or organization controlling auditedNASA Contracts. (Record cutoff date is date of auditreport.) KEEP FOR 3 YEARS. DESTROY AFTER 8 YEARS OR WHEN NO LONGER NEEDED.
<DA: N1-255-00-3>
3. 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. DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
28
B. CONTRACTORS

Case files on GAO audits of NASA contractors.
1. Cognizant procurement office. DESTROY WITH RELATED CONTRACT FILE.
<DA: N1-255-00-3>
(N 6-3)
2. All other offices/copies. DESTROY 3 YEARS AFTER AUDIT.
<DA: N1-255-00-3>
3. Electronic copies of records that are created on electronicmail and word processing systems and used solely togenerate a recordkeeping copy of the records. DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
9930
Audit Planning Contact Center Records Mgr.
9940
Audit Performance (Conducting an Audit) Contact Center Records Mgr.
9950
Audit Reporting Contact Center Records Mgr.
9960
Audits of Contractors and Grantees
(see below)
9960
29
AUDITS OF CONTRACTORS

A. NASA

Case files on NASA audits of contractors, including papers related to NASA audits for other Government agencies, such as DoD. Additional reference is found in NPR 1200.1, Management Control, Audit Liaison, and Audit Followup.
1. Office performing the review. Recordkeeping Copy. RETIRE TO FRC 2 YEARS AFTER DATE OF FINAL AUDIT REPORT. DESTROY 8 YEARS AFTER SUBJECT DATE.
<DA: N1-255-00-3>
(N 6-4)
2. Cognizant procurement office. DESTROY WITH RELATED CONTRACT FILE.
<DA: N1-255-00-3>
3. Other NASA Audit offices. DESTROY 3 YEARS AFTER DATE OF FINAL AUDIT REPORT.
<DA: N1-255-00-3>
4. All other offices/copies. DESTROY 1 YEAR AFTER DATE OF FINAL AUDIT REPORT.
<DA: N1-255-00-3>
5. Electronic copies of records that are created on electronicmail and word processing systems and used solely togenerate a recordkeeping copy of the records. DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
29
B. OTHER AUDITS OF NASA CONTRACTORS

Includes Defense Contract Audit Agency (DCAA) and HHS audit reports, correspondence, and all related papers.
1. Cognizant regional audit office. Recordkeeping Copy. DESTROY 3 YEARS AFTER DATE OF AUDIT REPORT.
<DA: N1-255-00-3>
(N 6-5)
2. Cognizant procurement office. DESTROY WITH RELATED CONTRACT FILE.
<DA: N1-255-94-2>
3. All other offices/copies. DESTROY 1 YEAR AFTER DATE OF AUDIT REPORT.
<DA: N1-255-00-3>
4. Electronic copies of records that are created on electronic mail and word processing systems and used solely to generate a recordkeeping copyof the records. DESTROY/DELETE AFTER THE RECORDKEEPING COPY HAS BEEN PRODUCED.
<DA: N1-255-00-3>
9980
Special Audit Programs Contact Center Records Mgr.
9990
Miscellaneous Audit Topics Contact Center Records Mgr.
END OF SCHEDULE


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