part1-159

1.15.43 
General Records Schedule (GRS) 6 for Accountable Officers Accounts Records

1.15.43.1 
(02-06-2009)
Description and Authorities

  1. This general schedule covers accountable officers returns and related records, including records under the cognizance of
    the General Accounting Office (GAO). This schedule does not apply to the copies of schedules and related papers held by the
    Chief Disbursing Officer of the Treasury. Any records created prior to January 1, 1921, must be offered to the National Archives
    and Records Administration (NARA) before applying these disposition instructions. If you have any records created prior to
    January 1, 1921, contact the Headquarters Records Management Program or your Area Records Manager for further instructions.

  2. Accountable officers accounts include record copies of all records concerned with the accounting for, availability, and status
    of public funds. There are several types of “accountable officer,”
    such as:

    1. the collecting officer, who receives monies owed to the Federal Government and ensures that it is credited to the proper account;

    2. the disbursing officer, who is responsible for providing documentation to GAO since he/she accomplishes the actual payment
      of public monies to Federal creditors; and

    3. the certifying officer, whose signature on a summary attests to the authenticity of vouchers listed on a schedule.

  3. This schedule includes records held for onsite audit by GAO, as described in item 1a of this schedule.

  4. 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 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 a site audit was involved. This procedure was extended and confirmed by
    GAO General Regulation No. 115, issued January 29, 1952, which promulgated a standard form voucher and schedule of payments
    (Standard Form (SF) 1166 and SF 1167) for use by all agencies, effective July 1, 1952, and formally eliminated the transfer
    of vouchers of the Chief Disbursing Officer of the Treasury.

  5. 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. Section 5 of the Post Office Department Financial Control Act of 1950 and Section 117(b) of
    the Budget and Accounting Procedures Act of 1950 (whenever the Comptroller General determines that an audit shall be conducted
    at the site) require agencies to retain these records, which are under GAO cognizance. GAO has given general authority to
    the agencies, if the records are no longer required for administrative purposes, to transfer all audited records and any unaudited
    records more than 1 full fiscal year old to Federal records centers. However, to transfer unaudited accountable officers
    accounts less than one year old, permission must be obtained from the Director, Records Management, GAO. Because the records
    previously transferred to GAO are retained in the agency, some agencies have eliminated the creation of memorandum copies
    as described in item 1b of this schedule.

  6. Records relating to the availability, collection, and custody of funds include the appropriate warrants, other documents that
    deposit funds into the Treasury, and documents that provide accountable officers with status reports, such as proofs of deposit
    and statements of funds to their credit. Records relating to the availability, collection, and custody of funds include

    1. appropriation warrants,

    2. other documents that deposit funds into the Treasury, and

    3. documents that provide accountable officers with status reports on funds in their custody, such as the proofs of depository
      account and statements of funds to their credit.

    Agency copies of these deposit and status documents are so intimately related to the accounts of these officers that they
    are included in this schedule. The copies received by the Fiscal Service of the Department of Treasury are not covered by
    this schedule and are provided for in separate schedules.

  7. See Exhibit 1.15.43–1 for General Records Schedule 6.

Exhibit 1.15.43-1 
(02-06-2009)
General Records Schedule 6

ITEM
NO.		 DESCRIPTION OF RECORDS AUTHORIZED DISPOSITION
1.
TIL Freeze 		Accountable Officers Files. [See note after item 1b.]  
  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
transaction, 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. 		Retire to the Federal Records Center after GAO audit or after 1 full fiscal year, whichever is earlier.

Destroy 6 years and 3 months after period covered by account.

  Site audit records include, but are not limited to, the Standard and Optional Forms listed below. Also included are equivalent
agency forms which document the basic financial transaction as described above. 		 
  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 Appropriations and/or Funds
  SF 1096 – Schedule of Voucher Deductions
  SF 1113 – Public Voucher for Transportation Charges
  SF 1129 Reimbursement Voucher
  SF 1143 Advertising Order
  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 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)
  IRS Form 1321 – Authorization for Travel
  IRS F 6858 – Request for Approval of Travel
  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 IRM
1.15.46, GRS 9 and payroll records covered by IRM 1.15.39, GRS 2. 		Destroy when 1 year old.
  [ 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 Governments role as trustee of property held by the Government
and managed for the benefit of Indians.]
IRS Disposal Authority: *I*  
*|* c. IRS Travel Records – Accountable Officer
TRAS and GovTrip are two automated travel systems utilized by the IRS to authorize and voucher for IRS related official travel.
Effective in FY2008, the IRS began using GovTrip to arrange for IRS official travel. IRS began phasing out the use of TRAS
and implementing the use of GovTrip. There are several fundamental differences in recordkeeping by each of the systems.
Travelers using TRAS authorize travel through that system, but are required to print the paper voucher and attach receipts
for submission to the manager for recordkeeping. GovTrip, however, is a fully automated repository for the official record
copies of IRS travel authorizations, vouchers, and receipts. Travelers using GovTrip authorize and voucher through that system.
Paper receipts scanned in PDF and attached to the voucher for electronic recordkeeping can be destroyed after management
approval of the voucher.

TRAS generated travel:
Managers must maintain the paper voucher records and receipts for the full authorized disposition period. One current and
one prior year should be retained in the approving managers office until they are collected and sent to the Federal Records
Center. A detailed reconciliation report must be included with the shipment to the Federal Records Center.
  The following records should be filed alphabetically by travelers name:
a. Transmittal sheet;
b. Form 6858, Request for Travel;
c. original lodging receipts;
d. common carrier receipts;
e. original receipts for expenses greater than $75;
f. original rental vehicle receipts;
g. other receipts or documentation supporting expenses 		Retire to the Federal Records Center after GAO audit or 1 full fiscal year, whichever is earlier.
Destroy 6 years, 3 months after fiscal year in which travel occurred.
Note: References to TRAS will be obsoleted from the schedule when all legacy paper records have been destroyed.

GovTrip travel:
 Destroy 6 years, 3 months after fiscal year in which travel occurred
[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 Governments role as trustee of property held by the Government
and managed for the benefit of Indians.]
2. GAO Exceptions Files.  
  General Accounting Office notices of exceptions such as Standard Form 1100, formal or informal, and related correspondence.

 Destroy 1 year after exception has been reported as cleared by GAO.
3. Certificates 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.
  b. Certificates covering period settlements. Destroy when subsequent certificate of settlement is received.
4. 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 1 of this schedule. 		Destroy when 3 years old.
5. 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.
  b. All other files. Destroy when 3 years old.
6. Federal Personnel Surety Bond Files.  
  a. Official copies of bond and attached powers of attorney.  
  (1) Bonds purchased before January 1, 1956. Destroy 15 years after bond becomes inactive.
  (2) Bonds purchased after December 31, 1955. Destroy 15 years after end of bond premium period.
  b. Other bond files including other copies of bonds and related documents. Destroy when bond becomes inactive or after the end of the bond premium period.
7. Gasoline Sales Tickets.  
  Hard copies of sales tickets filed in support of paid vouchers for credit card purchases of gasoline. Destroy after GAO audit or when 3 years old, whichever is sooner.
8. Telephone Toll Tickets.  
  Originals and copies of toll tickets filed in support of telephone toll call payments. Destroy after GAO audit or when 3 years old, whichever is sooner.
9. Telegrams.  
  Originals and copies of telegrams filed in support of telegraph bills. Destroy after GAO audit or when 3 years old, whichever is sooner.
10. Administrative Claims Files.  
  a. Claims against the United States subject to 28 U.S.C. 2401. Records relating to claims against the United States for monies
that 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 subitem c. below. 		Destroy when 6 years, 3 months old.
  b. 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 that were administratively determined to be due and owing to the United States
and that are subject to the Federal Claims Collection Standards (4 CFR Chapter II), EXCLUDING claims covered under subitem
c. below. 		 
  (1) Claims which were paid in full or by means of a compromise agreement pursuant to 4 CFR Part 103. Destroy when 6 years, 3 months old.
  (2) Claims for which collection action has been terminated under 4 CFR Part 104.  
  (a) Claims for which the Governments right to collect was not extended. Destroy 10 years, 3 months after the year in which the Governments right to collect first accrued.
  (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.
  (3) Claims that the agency administratively determines are not owed to the United States after collection action was initiated.

 Destroy when 6 years, 3 months old.
  c. Claims files that are affected by a court order or that are subject to litigation proceedings. Destroy when the court order is lifted, litigation is concluded, or when 6 years, 3 months old, whichever is later.
11. 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 an agency or a member or former member of the uniformed services
or the National Guard, including bills of collection, requests for waiver of claim, investigative reports, decisions by agency
and/or GAO approving or denying the waiver, and related records. 		 
  a. Approved waivers (agencies may approve amounts not aggregating to more than $500 or GAO may approve any amount). Destroy 6 years, 3 months after the close of the fiscal year in which the waiver was approved.
  b. Denied waivers. Destroy with related claims files in accordance with items 10b. and 10c. of this schedule.
12. 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 has been produced.
  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.

Law Offices of Darrin T. Mish, PA

100 S. Edison Ave. Suite A, PO Box 3414, Tampa, FL 33606 (813) 229-7100
Made with Semiologic Pro • Colorblock-blue skin by Techie Coach