- 1.15.42.1 Description and Authorities
- Exhibit 1.15.42-1 General Records Schedule 5
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Budget and apportionment records include the various files accumulated in an agency in the course of formulating its budget for submission to the Office of Management and Budget (OMB) and to the Congress; in defending its requests for funds before both bodies; and after enactment of an appropriation bill, in ensuring that the funds are used in such a way as to suffice for the appropriate period of time. The funds are made available to the agency by OMB, usually in quarterly portions, and the agencies must indicate and justify regularly to OMB their proposed rate of expenditure. After the funds have been made available to the agency, its own controls over the funds are in its expenditure accounting records (Schedule 7), and detailed information relative to expenditures is contained in the accountable officers' accounts (Schedule 6).
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This schedule applies to certain records of budget preparation and apportionment in all agencies, but does not apply to records of OMB and the Department of Treasury reflecting the Government-wide budget responsibilities of those agencies. Records created prior to January 1, 1921, must be offered to the National Archives and Records Administration (NARA) before applying the disposition instructions.
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Budget records are normally created at all levels of the IRS. They show proposals from all operating levels as well as Servicewide work done by formally organized budget offices. The records consist of detailed workpapers and budgetary statements developed by single operating units, the more significant budget statement and related papers representing consolidated submissions prepared at the bureau or equivalent level and forwarded to the IRS budget officer, and the records at the highest level pertaining to the budget submission for the entire agency.
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The nature of the budget presentation itself is standardized by OMB which prescribes format and procedures for all Federal agencies. However, the internal reports and papers which support the budget and are used in its preparation vary from agency to agency. The budget submission, a record copy of which is usually designated by the IRS, is a duplicate of the set of papers submitted to OMB. These include summary statements of appropriations and expenditures, statements of contract authorizations, and statements of receipts as well as narrative summary statements which highlight the principal features of the agency requests and immediately related supporting documents. The narrative presents the policies and the programs of the IRS which the budgetary requests are to support. In addition to the summaries, the submission includes schedules of obligations and statements pertaining to each type of appropriation and fund under which the individual agency operates. Finally, OMB requires additional supporting data pertaining to objects of expenditure, particular agency programs, and figures based on the cost of various type of service operations, such as personnel and payrolling activities.
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A new item has been added to this schedule to authorize the destruction of electronic mail and word processing records maintained by agencies in addition to the copy in the recordkeeping system. This item covers electronic copies of electronic mail and word processing records created and used solely to produce the recordkeeping copy, and electronic copies of electronic mail and word processing records that are needed in addition to the recordkeeping copy for dissemination, revision, or updating.
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See Exhibit 1.15.42–1 for General Records Schedule 5.
| ITEM NO. |
DESCRIPTION OF RECORDS | AUTHORIZED DISPOSITION |
|---|---|---|
| 1. | 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. | |
| 2. | 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. | |
| 3. | Budget Reports Files. | |
| Periodic reports on the status of appropriation accounts and apportionment. | ||
| a. Annual report (end of fiscal year). | Destroy when 5 years old. | |
| b. All other reports. | Destroy 3 years after the end of the fiscal year. | |
| 4. | Budget Apportionment Files.[See note after this item.] | |
| Apportionment and reapportionment schedules, proposing quarterly obligations under each authorized appropriation. | Destroy 2 years after the close of the fiscal year. | |
| [Note: The following budget files are not covered by the GRS: | ||
| —Budget office correspondence or subject files documenting budget policy and procedures and reflecting policy decisions affecting expenditures for agency programs. | ||
| —Budget estimates and justifications of formally organized budget offices at the bureau (or equivalent) or higher organizational level. Depending on agency record keeping practices and patterns of documentation, these records may have archival value and must be scheduled by requesting Disposition Authority in accordance with IRM 1.15.2–Types of Records and Their Life Cycle.] | ||
| 5. | Electronic Mail and Word Processing System Copies. | |
| Electronic copies of records that are created on electronic mail and word processing systems and used solely to generate a recordkeeping copy of the records covered by the other items in this schedule. Also includes electronic copies of records created on electronic mail and word processing systems that are maintained for updating, revision, or dissemination. | ||
| a. Copies that have no further administrative value after the recordkeeping copy is made. Includes copies maintained by individuals in personal files, personal electronic mail directories, or other personal directories on hard disk or network drives, and copies on shared network drives that are used only to produce the recordkeeping copy. | Destroy/delete within 180 days after the recordkeeping copy | |
| b. 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. | |