U.S. Geological Survey Manual

Chapter 700. Budget Preparation, Presentation, and Apportionment Records

Records in the budget and financial areas.

Chapter 700 Topics	This section provides for the disposition of the following USGS Budget Preparation, Presentation, and Apportionment records:
	701.	Budget Files.
	702.	Financial Files.
	703.	Accounting and Disbursement Files.
	704.	Assessment Records.
	705.	Expenditure Accounting Records.
	706.	Electronic Mail (E-mail) and Word Processing System Copies of Budget Preparation, Presentation, and Apportionment records.

701. Budget files include the following records:

701-01	Budget Files.
701-02	General Budget Management and Administration Files.

702. Financial files include the following records:

702-01	General Financial Management Correspondence.
702-02	Budget Estimates, Justifications, and Annual Work Plan Files.
702-03	Budget Apportionment Files.
702-04	Financial Management and Program Coordination Background Records.
702-05	Financial Management and Program Coordination Reports Files.
702-06	Financial Management and Program Coordination Policy Files.
702-07	Funds and Funding Files.
702-08	Financial Audits and Claim Settlements.

703. Accounting and Disbursement files include the following records:

703-01	Accountable Officers' Files.
703-02	GAO Exceptions Files.
703-03	Certificates Settlement Files.
703-04	General Fund Files.
703-05	Accounting Administrative Files.
703-06	Accounting Systems Files.
703-07	Federal Personnel Surety Bond Files.
703-08	Taxation Files.
703-09	Telegrams.
703-10	Telephone Files.
703-11	Administrative and Tort Claims Files.
703-12	Waiver of Claims Files.
703-13	Appropriations.
703-14	Collection Procedures.
703-15	Unpaid Obligations.
703-16	Government Credit Card Files.

704. Assessment files include the following records:

704-01	Bureau Assessments (both reimbursable and appropriated funds).

705. Expenditure Accounting files include the following records:

705-01	General Correspondence and Subject Files.
705-02	General Accounting Ledgers.
705-03	Appropriation Allotment Files.
705-04	Expenditure Accounting Posting and Control Files.
705-05	Payments-in-Lieu-of-Taxes Files.

706. E-mail and Word Processing System Copy records for the Budget Preparation, Presentation, and Apportionment records include the following records:

706-01	Electronic copies of e-mail and word processing records created solely to produce the recordkeeping copy and electronic copies of e-mail and word processing records that are needed in addition to the recordkeeping copy for dissemination, revision, or updating.

What files in this section are important or considered permanent USGS records?	•   Due to litigation, account and supporting documents pertaining to American Indians are to be retained indefinitely. •   Ledgers showing payments of project construction, operations, and maintenance costs.

What files in this section are considered temporary USGS records?

•   Project budget files. •   General budget and financial management files. •   Budget estimates, justifications, and annual work plans. •   Financial management and program coordination background records, reports, and policy files. •   Funds and funding files. •   Financial audits and claim settlements. •   Accountable officers' files. •   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 procedures. •   Unpaid obligations. •   Government credit card files. •   General bureau assessment files. •   Expenditure accounting records. •   Payments-in-Lieu-of-Taxes files.

Questions?	Contact the USGS Records Manager or your discipline or regional Records Liaison Officer.

 Return to Start of Chapter 700 Schedule

700. Budget Preparation, Presentation, and Apportionment Records.

Item No.	Description of Records	Disposition Instructions
701	Budget.
701-01	Budget Files.
701-01a	Project files created and maintained in any USGS office that has a primary function involving budget and financial activities.	Break file at the end of the fiscal year. Destroy 6 years after cut-off.
701-01b	All other offices.	Cut-off at the end of the fiscal year. Destroy 2 years after cut-off or when no longer needed for reference, whichever is later.
701-02	General Budget Management and Administration Files. General correspondence and other records relating to budget management and administration.	Cut-off at the end of the fiscal year. Destroy 2 years after cut-off or when no longer needed for reference, whichever is later.

 Return to Start of Chapter 700 Schedule

Item No.	Description of Records	Disposition Instructions
702	Financial Files.
702-01	General Financial Management Correspondence. Correspondence of a general nature pertaining to financial management and program coordination subjects including the preparation and submission of budget data; budgetary policies and procedures; disbursement activities; and the maintenance, control, and accountability of allocated funds.
702-01a	Files in any USGS office that has a primary function in the financial area.	Cut-off at the end of the fiscal year. Destroy when 5 years old or when purpose has been served, whichever is sooner.
702-01b	All other offices.	Cut-off at the end of the fiscal year. Destroy 2 years after cut-off or when no longer needed for reference, whichever is later.
702-02	Budget Estimates, Justifications, and Annual Work Plan Files. Copies of budget estimates and justifications prepared by the bureau and submitted to the Department of the Interior for consolidation.
702-02a	Budget estimates and justifications consolidated files. Maintained by the Headquarters Budget Office. Consists of appropriation language sheets, narrative statements, annual work plans, and related schedules and data.	Destroy when 5 years old.
702-02b	Budget estimates and justifications files - originating office submissions.
702-02b(1)	Budget estimates and justifications files - headquarters office copies. Other than the Headquarters Budget Office official collection.	Cut-off at the end of the fiscal year covered by the budget. Destroy 3 years after cut-off.
702-02b(2)	Budget estimates and justifications files - field office copies.	Destroy when 2 years old or when purpose has been served, whichever is sooner.
702-03	Budget Apportionment Files. Apportionment and reapportionment schedules, proposing quarterly obligations under each authorized appropriation.	Destroy 2 years after the close of the fiscal year.
702-04	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.
702-05	Financial Management and Program Coordination Reports Files. Periodic reports on the status of appropriation accounts and apportionment.
702-05a	Budget annual report (end of fiscal year).	Destroy when 5 years old.
702-05b	All other budget reports.	Destroy 3 years after the end of the fiscal year.
702-06	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.
702-07	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, and disaster relief fund.	Cut-off at the end of the fiscal year. Destroy 6 years after cut-off.
702-08	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.	Break files at the end of the fiscal year, cut-off when audit is completed. Transfer to FRC 2 years after cut-off. FRC destroy 7 years after cut-off.

 Return to Start of Chapter 700 Schedule

Item No.	Description of Records	Disposition Instructions
703	Accounting and Disbursement Files.
703-01	Accountable Officers' Files.
703-01a	Original or official copy of accountable officers' accounts maintained by 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. 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.)	Cut-off at close of fiscal year in which final payment is made. Destroy 6 years and 3 months after cut-off.
703-01b	Memorandum or extra copies of budget 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 the 304 series and payroll records covered by the 417 series.	Destroy when 1 year old.
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.
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.
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.
703-03b	Certificates covering periodic settlements.	Destroy when subsequent certificate of settlement is received.
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.
703-05	Accounting Administrative Files. Correspondence, reports, and data relating to voucher preparation, administrative audit, and other accounting and disbursing operations.
703-05a	Files used for workload and personnel management purposes.	Destroy when 2 years old.
703-05b	All other files.	Destroy when 3 years old.
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.	Cut-off at the end of the fiscal year. Destroy 3 years after cut-off.
703-06b	Accounting Systems Conversion. Documentation recording the conversions from one accounting system to another.	Cut-off at the end of the fiscal year. Transfer to FRC 10 years after cut-off. Destroy 25 years after cut-off.
703-06c	Accounting Codes and Symbols. Correspondence requesting establishing fund symbols and title (fiscal) for USGS accounts and finance offices.	Cut-off at the end of the fiscal year. Destroy 6 years after cut-off.
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.
703-07b	Other bond files, including 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.
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.	Cut-off at the end of the fiscal year. Destroy 3 years after cut-off.
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.
703-10	Telephone Files. Telephone statements and toll slips.	Destroy 3 years after period covered by related account.
703-11	Administrative and Tort Claims Files. (If preferred, see Item 601-07 for filing of claims records in the legal area if preference is to file within that area).
703-11a	Claims against the United States. 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.	Destroy when 6 years and 3 months old.
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). 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 Item 703-11c below.
703-11b(1)	Claims, which were paid in full or by means of a compromise agreement pursuant to 4 CFR Part 103.	Destroy when 6 years and 3 months old.
703-11b(2)	Claims for which collection action has been terminated under 4 CFR Part 104.
703-11b(2)(a)	Claims for which 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.
703-11b(2)(b)	Claims for which the Government is entitled (per 28 U.S.C. 2415) to additional time to initiate legal action.	Destroy 3 months after the end of the extended period.
703-11b(3)	Claims, which the USGS administratively determines are not owed to the United States after collection action was initiated.	Destroy when 6 years and 3 months old.
703-11c	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.
703-12	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.
703-12a	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.
703-12b	Denied waivers.	Destroy with related claims filed in accordance with Items 703-10b and 703-10c of this schedule.
703-13	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.	Cut-off at the end of the fiscal year. Destroy 5 years after cut-off.
703-14	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.	Cut-off at the end of the fiscal year. Destroy 3 years after cut-off.
703-15	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.	Cut-off at the end of the fiscal year. Destroy 6 years after cut-off.
703-16	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.	Cut-off at the end of the fiscal year after all accounts on the master account are closed. Destroy 2 years after cut-off.

 Return to Start of Chapter 700 Schedule

Item No.	Description of Records	Disposition Instructions
704	Assessment Records. 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	Bureau Assessments (both reimbursable and appropriated funds). The process for funding administrative overhead and common use services (total overhead) that are not covered by a specific budget line item and cannot be charged to a specific direct program.
704-01a	Financial records relating to the bureau assessment activities.	Cut-off at the end of the fiscal year. Destroy 6 years and 3 months after cut-off.
704-01b	Miscellaneous records including, but not limited to, reports, memoranda, and e-mails that relate to bureau assessments.	Cut-off at the end of the fiscal year. Destroy 3 years after cut-off or when no longer needed for administrative purposes, whichever is later.
704-01c	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.

 Return to Start of Chapter 700 Schedule

Item No.	Description of Records	Disposition Instructions
705	Expenditure Accounting Records.
705-01	General Correspondence and Subject Files. Correspondence or subject files maintained by operating units responsible for expenditures accounting, pertaining to their internal operations and administration.	Cut-off at the end of the fiscal year. Destroy 2 years after cut-off.
705-02	General Accounting Ledgers. General accounting ledgers, showing debit and credit entries and reflecting expenditures in summary.	Cut-off at the end of the fiscal year. Destroy 6 years and 3 months after the close of the fiscal year involved.
705-03	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.
705-04	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.
705-04a	Original records.	Cut-off at the end of the fiscal year. Destroy 6 years 3 months after the close of the fiscal year involved.
705-04b	Copies.	Destroy when 2 years old.
705-05	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.
705-05a	PILT Files. Headquarters and Bureau Cost Center Finance Copies.	Cut-off at the end of the fiscal year. Transfer to FRC 5 years after cut-off. Destroy 15 years after cut-off.
705-05b	PILT Files - all other copies.	Cut-off at the end of the fiscal year. Destroy 5 years after cut-off.

 Return to Start of Chapter 700 Schedule

Item No.	Description of Records	Disposition Instructions
706	Electronic Mail and Word Processing System Copies.
706-01	Electronic Copies of Records. 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 chapter. Also includes electronic copies of records created on electronic mail and word processing systems that are maintained for updating, revision, or dissemination.
706-01a	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.	Destroy/delete within 180 days after the recordkeeping copy has been produced.
706-01b	Copies used for dissemination, revision, or updating that are maintained in addition to the recordkeeping copy.	Destroy/delete when dissemination, revision, or updating is completed.

 Return to Start of Chapter 700 Schedule

Return to Records Disposition Schedules || Return to Survey Manual Home Page