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U.S. Geological Survey Manual

U.S. Geological Survey

General Records Disposition Schedule

Prepared by the Geospatial Information Office

432-1-S1

May 2009

U.S. Department of the Interior
U.S.Geological Survey


Foreword and Table of Contents | Record of Posted Changes | Information on Official Records | How to use Records Disposition Schedules | Changes in this Issuance | Chapter 100 | Chapter 200 | Chapter 300 | Chapter 400 | Chapter 500 | Chapter 600 | Chapter 700 | Chapter 800 | Chapter 900 | Chapter 1000 | Chapter 1100 | Chapter 1200 | Chapter 1300 | Appendix 1 | Appendix 2

Chapter 700. Budgeting, Financial Management, Accounting, Disbursement, Assessment, and Other Chief Financial Officer Records

Records covering bureauwide budgeting, financial management, accounting, disbursement, and administrative support to ensure full compliance with applicable laws and regulations.

Chapter 700 Topics This section provides for the disposition of the following:

701. Budget and Financial Files

702. Expe.nditure Accounting Records

703. Accounting and Disbursement Files

704. Bureau Assessments (Both Reimbursable and Appropriated Funds)

705. Chief Financial Officer (CFO) Files


701. Budget and Financial Files include the following records:
701-01 Budget and Financial Project Files - Project files created and maintained in any USGS office that has a primary function involving budget and financial activities.
701-02 General Budget and Financial Management Administrative Files - Records relating to the preparation of budget data, disbursement activities, and the maintenance, control, and accountability of allocated funds.
701-03 Budget Estimates, Justifications and Annual Work Plan Consolidated Files - Copies of budget estimates and justifications prepared by the bureau and submitted to the Department of the Interior.
701-04 Budget Apportionment Files - Apportionment and reapportionment schedules, proposing obligations under each authorized appropriation.
701-05 Financial Management and Program Coordination Report Files - Periodic reports on the status of accounts.
701-06 Miscellaneous Reconciliation Files - Copies of records/receipts used to reconcile accounts.
701-07 Financial Management and Program Coordination Background Records - Working papers, and similar materials accumulated in the preparation of annual budget estimates.
701-08 Financial Management and Program Coordination Policy Files - Records that serve to establish policy or precedents.
701-09 Funds and Funding Files - Correspondence and records related to special fund accounts.
701-10 Financial Audits and Claim Settlements - Records pertaining to USGS accounts, audits of accounts of other entities with which USGS has working agreements, financial reviews, and internal reviews of financial operations.


702. Expenditure Accounting records include the following records:
702-01 General Correspondence and Subject Files - Files maintained by operating units responsible for expenditures accounting.
702-02 General Accounting Ledgers - General accounting ledgers, showing debit and credit entries and reflecting expenditures in summary.
702-03 Appropriation Allotment Files - Allotment records showing status of obligations and allotments under each authorized appropriation.
702-04 Expenditure Accounting Posting and Control Files - Records used as posting and control media, subsidiary to the general and allotment ledgers.
702-05 Payments-in-Lieu-of-Taxes (PILT) Files - Records documenting payments made to units of local governments in lieu of taxes.


703. Accounting and Disbursement files include the following records:
703-01 Accountable Officer's Files - Original or official copy of accountable officer's accounts maintained by USGS for site audit by General Accounting Office (GAO) auditors.
703-02 GAO Exceptions Files - GAO notices of exceptions.
703-03 Certificates Settlement Files - Copies of certificates and settlement of accounts.
703-04 General Fund Files - Records relating to availability, collection, custody and deposit of funds.
703-05 Accounting Administrative Files - Correspondence, reports, and data relating to voucher preparation, administrative audit, and other accounting and disbursing operations.
703-06 Accounting Systems Files - Correspondence regarding the administration of accounting systems.
703-07 Federal Personnel Surety Bond Files - Official copies of the bond and attached powers of attorney.
703-08 Taxation Files - Correspondence and material related to taxation.
703-09 Telegrams - Originals and copies of telegrams.
703-10 Telephone Files - Telephone statements and toll slips.
703-11 Administrative and Tort Claims Files - Includes records relating to claims.
703-12 Appropriations - Records pertaining to the scheduling of major programs prior to the actual appropriation.
703-13 Collection Procedures - Correspondence pertaining to bureau procedures and methods used for collecting monies due to the United States.
703-14 Unpaid Obligations - Correspondence regarding unpaid obligations against the USGS.
703-15 Government Credit Card Files - Files containing government credit card approving official and cardholder records.
703-16 Working Capital Fund - Records relating to investment in support of USGS programs.


704. Bureau Assessments (Both Reimbursable and Appropriated Funds) include the following records:
704-01 Financial Records Relating to the Bureau Assessment Activities - Records relating to the bureau assessment activities.
704-02 Miscellaneous Records - Other miscellaneous records related to bureau assessments.
704-03 Bureau Assessment Policies and Procedures - Policies and procedures pertinent to bureau assessment activities.


705. Chief Financial Officer (CFO) Files include the following records:
705-01 Financial Management Planning and Project Records - Records relating to the CFOs direction and management of bureau financial management projects and programs.
705-02 Performance and Accountability Reports - Annual reports consolidating the reporting requirements.


What records in this chapter are important or considered permanent USGS records? •   Due to litigation, account and supporting documents pertaining to American Indians are to be retained indefinitely.
•   USGS Budget Office Official Record Set of Budget Justification and Performance Information Books.
•   Claims that are affected by a court order or are subject to litigation proceedings.


What records in this section are considered temporary USGS records? •   Budget and financial files.
•   Expenditure accounting records including, general correspondence, accounting ledgers, appropriation allotment files, expenditure accounting posting, and control files, and PILT files.
•   Accounting and disbursement files including, Accountable Officers' files, FFS, GAO exception files, certificates settlement files, general fund
•   Federal Financial System files.
•   Certificates settlement files.
•   General fund files.
•   Accounting administrative and systems files.
•   Federal personnel surety bond files.
•   Taxation files.
•   Telegram and telephone files.
•   Administrative and tort claims.
•   Appropriation files.
•   Collection procedure files.
•   Unpaid obligations.
•   Government credit card files.
•   Working capital files.
•   General bureau assessment files.
•   Chief Financial Officer (CFO) Files.


Questions? Contact the USGS Records Manager or your discipline or regional Records Liaison Officer - http://internal.usgs.gov/gio/irm/fmassis2.html.


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Chapter 700. Budgeting, Financial Management, Accounting, Disbursement, Assessment, and Other Chief Financial Officer Records

701 Budget and Financial Files || 702 Expenditure Accounting Records || 703 Accounting and Disbursement Files || 704 Bureau Assessments || 705 Chief Financial Officer Files

Item No. Record Item / Description of Records Disposition Instructions Authority
701 Budget and Financial Files.

701-01 Budget and Financial Project Files. Project files created and maintained in any USGS office that has a primary function involving budget and financial activities. Cutoff file at the end of the fiscal year. Destroy 6 years after cutoff. RCS/Item 701-01 and NC1-57-82-4, Item 2b
701-02 General Budget and Financial Management Administrative Files. General correspondence and other records relating to budget and financial management and program coordination and administration. Includes preparation of budget data, disbursement activities, and the maintenance, control, and accountability of allocated funds. Cutoff at the end of the fiscal year. Destroy when 3 years old or when purpose has been served, whichever is sooner. N1-57-02-03, Item 701-02
701-03 Budget Estimates, Justifications, and Annual Work Plan Consolidated Files.

701-03a Budget Estimates and Related Documentation. Prepared by the bureau and submitted to the Department of the Interior for consolidation. Consists of appropriation language sheets, narrative statements, annual work plans, and related schedules and data. Place in inactive file when canceled, superseded, or revoked. Destroy when no longer needed for reference purposes. RCS/Item 702-02a and NC1-57-81-2, Item 13a
701-03b USGS Budget Office Official Record Set of Budget Justification and Performance Information Books (Green Books). Agency budget justifications prepared for Congress. PERMANENT. Cutoff at the publication of the Green Book. Transfer to NARA when no longer needed in agency. N1-57-08-02, Item 701-03b
701-04 Budget Apportionment Files. Apportionment and reapportionment schedules, proposing quarterly obligations under each authorized appropriation. Destroy 6 years 3 months after the close of the fiscal year. RCS/Item 702-03 and GRS 5, Item 4
701-05 Financial Management and Program Coordination Report Files. Periodic reports on the status of accounts.

701-05a Budget Reports. Includes, but not limited to, bureau level, ad-hoc, status of funds, Basis+, and annual reports. Cutoff at the end of the fiscal year. Destroy 6 years 3 months after cutoff. RCS/Item 702-05a and GRS 5, Item 3a
701-05b All Other Reports. Includes copies of reports and reports not required to be maintained in financial offices for financial or accounting purposes. Cutoff at the end of the fiscal year. Destroy when no longer needed for reference. RCS/Item 702-05b and GRS 5, Item 3b
701-06 Miscellaneous Reconciliation Files. Copies of records/receipts used to reconcile accounts and not required in the Accountable Officer's files. (NOTE: See Item 703-03a for reconciliation files required by the Accountable Officer). Cutoff at the end of the fiscal year. Destroy 1 year after cutoff. N1-57-08-02, Item 701-06
701-07 Financial Management and Program Coordination Background Records. Working papers, 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. RCS/Item 702-04 and GRS 5, Item 2
701-08 Financial Management and Program Coordination Policy Files. Records that serve to establish policy or precedents pertinent to future and continuing actions for financial management and program coordination activities. Note: This file consists of policy for financial management and program coordination subjects that may not be included in the master set of bureau directives. Place in inactive file when canceled, superseded, or revoked. Destroy when no longer needed for reference purposes. N1-57-02-03, Item 702-06
701-09 Funds and Funding Files. Correspondence and records related to special fund accounts generally financed from sources earmarked by law. Records regarding the use of loans, trust funds, and special funds appropriated for emergencies and disaster relief. Includes, but not limited to, revolving fund, imprest fund, transfer of funds, water user funds, unobligated funds, unexpended funds, prevalidation of funds, appropriations carryovers, lapsed appropriations, unliquidated obligations, unobligated balances, allocations and changes of allocations of appropriated funding, and disaster relief fund. Cutoff at the end of the fiscal year. Destroy 6 years 3 months after cutoff. N1-57-02-03, Item 702-07
701-10 Financial Audits and Claim Settlements. Records pertaining to USGS accounts, audits of accounts of other entities with which USGS has working agreements, financial reviews, and internal review of financial operations. Examples include General Accounting Office (GAO) inquiries, travel audits, and financial audits. Also, includes correspondence regarding the procedures and methods for settling direct settlement claims, dormant claims, and deceased employee estate claims. Cutoff files at the end of the fiscal year or cutoff when audit is completed. If volume warrants, transfer to FRC 2 years after cutoff. Destroy 7 years after cutoff. N1-57-02-03, Item 702-08

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Item No. Record Item / Description of Records Disposition Instructions Authority
702 Expenditure Accounting Records.

702-01 General Correspondence and Subject Files. Correspondence or subject files maintained by operating units responsible for expenditures accounting, pertaining to their internal operations and administration. Cutoff at the end of the fiscal year. Destroy 2 years after cutoff. N1-57-02-03, Item 705-01 and GRS 7, Item 1
702-02 General Accounting Ledgers. General accounting ledgers, showing debit and credit entries and reflecting expenditures in summary. Cutoff at the end of the fiscal year. Destroy 6 years and 3 months after the close of the fiscal year involved. RCS/Item 705-02 and GRS 7, Item 2
702-03 Appropriation Allotment Files. Allotment records showing status of obligations and allotments under each authorized appropriation. Destroy 6 years and 3 months after the close of the fiscal year involved. RCS/Item 705-03 and GRS 7, Item 3
702-04 Expenditure Accounting Posting and Control Files. Records used as posting and control media, subsidiary to the general and allotment ledgers, and not covered elsewhere in this schedule.

702-04a Original Records. Cutoff at the end of the fiscal year. Destroy 6 years 3 months after the close of the fiscal year involved. RCS/Item 705-04a and GRS 7, Item 4a
702-04b Copies. Destroy when 2 years old. RCS/Item 705-04b and GRS 7, Item 4b
702-05 Payments-in-Lieu-of-Taxes (PILT) Files. Records documenting payments made to units of local governments in lieu of taxes to ameliorate the fiscal burden of tax-exempt public land within their boundaries.

702-05a PILT Files. Headquarters and Bureau Cost Center Finance Copies. Cutoff at the end of the fiscal year. If volume warrants, transfer to FRC 5 years after cutoff. Destroy 15 years after cutoff. N1-57-02-03, Item 705-05a
702-05b PILT Files - All Other Copies. Cutoff at the end of the fiscal year. Destroy 5 years after cutoff. N1-57-02-03, Item 705-05b

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Item No. Record Item / Description of Records Disposition Instructions Authority
703 Accounting and Disbursement Files.

703-01 Accountable Officers' Files

703-01a Original or Official Copy of Accountable Officers' Accounts. Records maintained by the USGS for site audit by General Accounting Office (GAO) auditors. Includes statements of transactions and accountability, collection schedules, collection vouchers, disbursement schedules and vouchers, and all other schedules, vouchers, or documents used as schedules or vouchers, exclusive of freight records and payroll records.

Also includes miscellaneous payments, accruals and backup information, working capital fund obligation records, IPACs, obligated IPAs and agreements (if filed outside of Item 603-03b), standard voucher records, obligated and non-obligated payments, statistical sampling records, permanent change of duty station moves, and any other miscellaneous records used for reconciliation purposes that are required by the Accountable Officer. NOTE: Any miscellaneous e-mails or spreadsheets should be attached to the related records.

Accounts and supporting documents pertaining to American Indians are not authorized for disposal (see Note). Also, exclude accounts and supporting documents pertaining to freight records or payroll records.

Since USGS is operating under an integrated accounting system, certain required documents, supporting vouchers and/or schedules are included in the site audit records. Site audit records include, but are not limited to, the Standard Forms (SF) and Optional Forms (OF) listed below. Also included are equivalent agency forms that 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 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 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
SF 1129, Reimbursement Voucher
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
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)
OF 1114, Bill of Collection
OF 1114A, Official Receipt
OF 1114B, Collection Voucher

(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.)

Cutoff at close of fiscal year in which final payment is made. Destroy 6 years and 3 months after cutoff. RCS/Item 703-01a and GRS 6, Item 1a
703-01b Memorandum or Extra Copies of Accountable Officers' Records. Destroy when 1 year old. RCS/Item 703-01b and GRS 6, Item 1b
703-01c Federal Financial System (FFS). This automated, integrated, standardized accounting system contains accounting, financial and management records, which support bureau financial operations. The data contained in the FFS consist only of the same information as is contained in all or portions of the disposable paper records in the official file (Item 703-01a), which it duplicates. Delete 6 years and 3 months after period covered by account or when no longer needed, whichever is sooner. RCS/Item 703-01c and GRS 20, Item 3b
703-02 GAO Exceptions Files. GAO notices of exceptions, such as SF 1100, formal or informal, and related correspondence. Destroy 1 year after exception has been reported as cleared by GAO. RCS/Item 703-02 and GRS 6, Item 2
703-03 Certificates Settlement Files. Copies of certificates and settlement of accounts for accountable officers, statements of differences, and related records.

703-03a Certificates Covering Closed Account, Supplemental, and Final Balance Settlements. Destroy 2 years after date of settlement. RCS/Item 703-03a and GRS 6, Item 3a
703-03b Certificates Covering Periodic Settlements Destroy when subsequent certificate of settlement is received. RCS/Item 703-03b and GRS 6, Item 3b
703-04 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 703-01. Destroy when 3 years old. RCS/Item 703-04 and GRS 6, Item 4
703-05 Accounting Administrative Files. Correspondence, reports, and data relating to voucher preparation, administrative audit, and other accounting and disbursing operations. Cutoff at the end of the fiscal year. Destroy when 3 years old or when no longer needed, whichever is sooner. RCS/Item 703-05b and GRS 6, Item 5a and 5b
703-06 Accounting Systems Files

703-06a Accounting Systems Files. Correspondence regarding the administration of accounting systems, including studies for centralization, decentralization, and similar issues. Correspondence regarding the establishment and operation of data processing systems in the broad administrative areas of financial management and program coordination. Cutoff at the end of the fiscal year or at the end of the project. Destroy 3 years after cutoff. N1-57-02-03, Item 703-06a
703-06b Accounting Systems Conversion. Documentation recording the conversions from one accounting system to another. Cutoff at the end of the fiscal year. Transfer to FRC 10 years after cutoff. Destroy 25 years after cutoff. N1-57-02-03, Item 703-06b
703-06c Accounting Codes and Symbols. Correspondence requesting establishing fund symbols and title (fiscal) for USGS accounts and finance offices. Cutoff at the end of the fiscal year. Destroy 6 years after cutoff. N1-57-02-03, Item 703-06c
703-07 Federal Personnel Surety Bond Files.

703-07a Official Copies of the Bond and Attached Powers of Attorney. Bonds purchased after December 31, 1955. Destroy 15 years after the end of the bond premium period. RCS/Item 703-07a and GRS 6, Item 6a(2)
703-07b Other Bond Files. Includes other copies of bonds, designations of accountable officers and agents, and related documents. Destroy when bond becomes inactive or after the end of the bond premium period. RCS/Item 703-07b and GRS 6, Item 6b
703-08 Taxation Files. Correspondence and material related to taxation. Includes, but not limited to, payments in lieu of taxes, taxation of USGS owned property, taxation of unpatented entries, sales and use taxes, material regarding tax exemption certificates and tax exemption identification cards, unemployment and social security tax, and income taxes. Cutoff at the end of the fiscal year. Destroy 3 years after cutoff. N1-57-02-03, Item 703-08
703-09 Telegrams. Originals and copies of telegrams filed in support of telegraph bills. Destroy after GAO audit or when 3 years old, whichever is sooner. RCS/Item 703-09 and GRS 6, Item 9
703-10 Telephone files. Telephone statements and toll slips. Destroy 3 years after period covered by related account. N1-57-02-03, Item 703-10
703-11 Administrative and Tort Claims Files.

703-11a
  • Records relating to claims against the United States for monies which have been administratively (1) disallowed in full or (2) allowed in full or in part, and final payment of the amount awarded, excluding claims covered by Item 703-11c below.
  • 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) - Paid in full or by means of a compromise agreement pursuant to 4 CFR Part 103.
  • Claims which the USGS administratively determines are not owed to the United States after collection action was initiated.

NOTE: If preferred, see Item 601-07 for filing of claims records in the legal area if preference is to file within that area.

Destroy when 6 years and 3 months old. RCS/Item 703-11a and GRS 6, Item 10a, 10b(1), and 10b(3)
703-11b 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) - for which collection action has been terminated under 4 CFR Part 104 and the Government's right to collect was not extended. Destroy 10 years and 3 months after the year in which the Government's right to collect first accrued. RCS/Item 703-11b(2)(a) and GRS 6, Item 10b(2)(a)
703-11c 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) - for which collection action has been terminated under 4 CFR Part 104 and 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. RCS/Item 703-11b(2)(b) and GRS 6, Item 10b(2)(b)
703-11d Claims that are affected by a court order or are subject to litigation proceedings. Destroy when the court order is lifted, litigation is concluded, or when 6 years and 3 months old, whichever is later. RCS/Item 703-11c and GRS 6, Item 10c
703-11e 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 the USGS, including bills of collection, requests for waiver of claims, investigative reports, decisions by USGS and/or Office of Hearings and Appeals (OHA) approving or denying the waiver, and related records.

703-11e(1) Approved Waivers. Agencies may approve amounts not aggregating to more than $1,500 or OHA may approve any amount. Destroy 6 years and 3 months after the close of the fiscal year in which the waiver was approved. RCS/Item 703-12a and GRS 6, Item 11a
703-11e(2) Denied Waivers. Destroy with related claims filed in accordance with Items 703-11a, 703-11b, and 703-11c of this schedule. RCS/Item 703-12b and GRS 6, Item 11b
703-12 Appropriations. Records pertaining to the scheduling of major programs prior to the actual appropriation. Scheduling activity involves budget estimates and justifications for appropriation such as planning, programming, and budgeting; illustrative material and other graphics accompanying USGS's budget presentation to Congress; allocation of appropriations, allotment accounts, appropriation accounting, and reporting; the use and withdrawal of funds; and reprogramming of funds. Cutoff at the end of the fiscal year. Destroy 6 years 3 months after cutoff. N1-57-02-03, Item 703-13
703-13 Collection Procedures. Correspondence pertaining to bureau procedures and methods used for collecting monies due to the United States. Include correspondence regarding such things as the preparation, distribution, loss, theft, undelivered, mutilation, and invalid addresses that may be encountered in the processing and mail delivery of official government checks. Include copies of bills for collection, daily abstract of remittance, and late interest charges. Cutoff at the end of the fiscal year. Destroy 3 years after cutoff. N1-57-02-03, Item 703-14
703-14 Unpaid Obligations. Correspondence regarding unpaid obligations against the USGS that cannot be filed by a specific purchase order or transaction number. Includes unclaimed monies due individuals whose whereabouts are unknown. Cutoff at the end of the fiscal year. Destroy 6 years after cutoff. N1-57-02-03, Item 703-15
703-15 Government Credit Card Files. Files containing government credit card approving official and cardholder records. Documents include account set-up and account maintenance forms, renewal information, delegations of authority, funding authorization memoranda, and other correspondence for each cardholder within an approving official account. Cutoff at the end of the fiscal year after all accounts on the master account are closed. Destroy 2 years after cutoff. N1-57-02-03, Item 703-16
703-16 Working Capital Fund.

703-16a Investment Plans. Management planning tool used to invest funds without fiscal year limitations for material, supplies, equipment, services, facilities, and cost reimbursable work in support of USGS programs. Records include, but not limited to, the Investment Plan, the IP BASIS+ Report CCM 800, approvals, revisions, reviews, and withdrawals. Cutoff at the end of the fiscal year that the investment plan is closed. Destroy 6 years and 3 months after cutoff. N1-57-08-02, Item 703-16a
703-16b Fee-for-Service. Works primarily on a reimbursement basis. Records include, but not limited to, interagency agreements, vouchers, documentation, and other related records. Cutoff at the end of the fiscal year that the fee-for-service is discontinued. Destroy 6 years and 3 months after cutoff. N1-57-08-02, Item 703-16b
703-16c Routine Administrative Records. Includes correspondence, reports, forms, and other related records pertaining to Working Capital Funds. Cutoff at the end of the fiscal year. Destroy 3 years after cutoff or when no longer needed, whichever is sooner. N1-57-08-02, Item 703-16c

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Item No. Record Item / Description of Records Disposition Instructions Authority
704 Bureau Assessments (Both Reimbursable and Appropriated Funds). Applied at various levels throughout the USGS. Assessments are intended to provide funding needed to pay for overhead costs and non-overhead costs that are appropriately funded by assessments.

704-01 Financial Records Relating to the Bureau Assessment Activities. Cutoff at the end of the fiscal year. Destroy 6 years and 3 months after cutoff. N1-57-02-03, Item 704-01a
704-02 Miscellaneous Records. Includes, but not limited to, reports, memoranda, and e-mails that relate to bureau assessments. Cutoff at the end of the fiscal year. Destroy 3 years after cutoff or when no longer needed for administrative purposes, whichever is later. N1-57-02-03, Item 704-01b
704-03 Bureau Assessment Policies and Procedures. Policies and procedures pertinent to bureau assessment activities. NOTE: This file consists of policy for bureau assessments not included in the master set of bureau directives. Place in inactive file when canceled, superseded, or revoked. Destroy when no longer needed for reference purposes. N1-57-02-03, Item 704-01c

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Item No. Record Item / Description of Records Disposition Instructions Authority
705 Chief Financial Officer (CFO) Files. CFO and program office files that support the mandates of various government policy, laws, and regulations relating to financial management.

705-01 Financial Management Planning and Project Records. Records relating to the CFOs direction and management of bureau financial management projects and programs. Included are records that document bureauwide financial management goals; specify milestones to be achieved; identify performance measures; and provide procedural guidance to implement OMBs financial management policies; and relate to projects or initiatives that support the financial management program. Cutoff at the end of the fiscal year. Destroy when 7 years old. N1-57-08-02, Item 705-01
705-02 Performance and Accountability Reports. Annual reports consolidating the reporting requirements of the CFO Act, Government Performance and Results Act, and other statutes covering public accountability. Includes, but not limited to, working papers, supporting documentation, and bureau submissions to DOI. Cutoff at the end of the fiscal year in which the report is completed. Destroy 3 years after cutoff. N1-57-08-02, Item 705-02

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