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NARA Records Schedule - Chapter 12

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August 07, 2007

These operational records relate to audits of NARA programs and contractors, progress reports of actions taken to resolve audit findings, and investigations of possible unlawful activity.

Audit Administration

File #DescriptionDisposition
1201 Audit Administration Subject Files
Documents relating to the routine operation and administration of the audit function, but NOT routine program administration files described in file no. 110 (Chapter 1). Included in the subject files are pertinent laws, copies of contracts or other authoritative documents relating to specific audit functional areas, organizational charts and functional statements, surveys of procedures and controls, statistical tabulations, contractor's financial statements, analyses of cost trends, and significant findings of prior audits in each functional area. Destroy when superseded or obsolete. (N1-64-87-1)
1202 Audit Guidance
Documents created in preparing, clearing, and issuing special instructions and guides for use by auditors in NARA internal and contract audits. Included are record copies of audit guides and instructions, clearance actions, and related records. Destroy when superseded, canceled, or discontinued. (N1-64-87-1)
1203 Audit Schedules
Schedules of audits and background materials accumulated in the process of identifying areas for audit. Cut off annually. Destroy when 5 years old. (N1-64-87-1)
1204 Audit Report Chronological Files
Records accumulated for reference and referral to contract audits, internal audits, clearances, and related information. Included are copies of final contract and internal audit reports. Cut off annually. Destroy when 5 years old. (N1-64-87-1)
1205 Audit Summaries
Periodic audit digest and summaries, reports of actions taken as a result of the summaries, and related records created in preparing and circulating summarized information on the status of audit activities, selected audit findings and recommendations, and other audit matters. Cut off annually. Destroy when 3 years old. (N1-64-87-1)

Audits and Investigations

File #DescriptionDisposition
1206 Audit Case Files
Case files of internal audits on NARA programs, operations, and procedures, and audits conducted on contractors. Records consist of audit reports, correspondence, and supporting work papers. Files are maintained by the Office of the Inspector General (OIG). Cut off annually after completion of final report. Hold 2 years and retire to records center. Destroy 8 years after cutoff. (N1-64-00-4, item 1)
1207 Audit Resolution Case Files
Case files used for tracking progress on internal audits, audits on contractors, and Government Accountability Office (GAO) audits. Included are notices of intent to audit, copies of documents furnished to auditors, copies of tentative findings and recommendations, advance notice of major findings, reports of major findings, copies of draft and final reports, follow-up progress reports, comments, and related documents.  
1207-1 Files maintained by NARA Audit Resolution Official. Cut off at the end of the fiscal year in which follow-up actions on report recommendations are completed. Hold 3 years and retire to records center. Destroy when 8 years old. (N1-64-87-1)
1207-2 Files maintained by designated central point of contact for a major office and by the audited unit. Cut off at the end of the fiscal year in which follow-up actions on report recommendations are completed. Destroy when 3 years old. (N1-64-87-1)
1208 Investigative Case Files
Case files developed during investigations of known or alleged fraud and abuse and irregularities and violations of laws and regulations. Cases relate to agency programs and operations administered or financed by the agency, and to agency personnel, contractors, and other persons having a relationship with the agency. Complaint and investigative files may consist of memorandums of interview or activity, reports of investigation, and related documents, such as correspondence, notes, attachments, and working papers.  
1208-1 Complaint Files. Records contain information or allegations which are of an investigative nature, and may or may not relate or lead to an investigation. Files include: anonymous or vague allegations not warranting an investigation, matters referred to other NARA units or Federal agencies for handling, and support information for the initiation of an investigation. Destroy 10 years after "closed final" date. (N1-64-07-1, item 1)
1208-2 Investigation Files (See "NOTE."*)  
a. Case files EXCEPT those that are covered under file no. 1208-2b.*
Destroy 20 years after "closed final" date. (N1-64-07-1, item 2a)
b. Case files relating to unrecovered and alienated holdings.*
Destroy 20 years after "closed final" date only if potential of recovery no longer exists. (N1-64-07-1, item 2b)
*NOTE: Significant case files (i.e., those that result in national media attention, congressional investigation, and/or substantive changes in agency policy or procedure) are NOT covered by this chapter: Contact the NARA Records Officer to submit an SF 115 to NWML. (NARA will determine the disposition on a case-by-case basis.
1208-3 Case Management and Tracking System (CMTS)  
a. CMTS data.
Delete when no longer needed. (N1-64-07-1, item 3)
b. CMTS-generated reports.
Destroy/delete when no longer needed. (N1-64-07-1, item 4)
1209 Indexes to Case Files
Indexes and registers used as references to investigative and audit case files. Destroy or delete with the related records. (GRS 23, item 9)
1210 Semiannual Report to Congress Files
Reports prepared by the OIG and submitted to Congress, and working papers. The reports summarize OIG activities for the six-month periods ending March 31 and September 30.  
1210-1 Record copy. PERMANENT. Cut off annually. Transfer to NARA in 5-year blocks when 5 years old. (N1-64-90-1)
1210-2 Other copies. Destroy when 5 years old or when no longer needed, whichever is sooner. (N1-64-90-1)
1210-3 Working papers. Destroy when 5 years old or when no longer needed, whichever is sooner. (N1-64-90-1)


File #DescriptionDisposition

Electronic Copies of Records Contained in this Chapter

File #DescriptionDisposition
1299 Word Processing Files and Electronic Mail (E-mail) Records
1299-1 Word Processing Files. Documents such as letters, memoranda, reports, handbooks, directives, and manuals recorded on electronic media, such as hard disks or floppy diskettes, after they have been copied to an electronic recordkeeping system, paper, or microform for recordkeeping purposes. Delete from the word processing system when no longer needed for updating or revision. (GRS 20, item 13 and N1-64-00-4, item 3a)
1299-2 E-mail Records. Senders' and recipients' versions of e-mail messages that meet the definition of Federal records, and any attachments to the record messages after they have been copied to an electronic recordkeeping system, paper, or microform for recordkeeping purposes. Delete from the e-mail system after copying to a recordkeeping system. (GRS 20, item 14 and N1-64-00-4, item 3b)

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