common to all Government Agencies Series 2009 ADMINISTATIVE and MANAGEMENT RECORDS 1 Acknowledgment Receipts Brochures/Leaflets/Phamplets (About or by To be filed 1 year with appropriate provided records 1 copy is retained forseries 2 the agency) reference 3 Calendars/Schedules of Activities or Events 1 year 4 CA/clearances 1 year 5 Certifications 1 year 6 Charts Permanent 6.1 Functional 6.2 Organizational 7 Correspondences 7.1 Non-routine To be filed with appropriate records series 7.2 Routine 2 years after acted upon 9 Directories of Employees/Officials 2 years after superseded 8 Delivery Receipts 2 years Permanent if implemented, otherwise 10 Feasibility Studies dispose after 5 years from date of record 11 Gate Passes 6 months 12 Inquiries 2 years after acted upon 13 Issuances policies/functional/programs of the 13.1 agency reflecting routinary information or Permanent 13.2 instruction 2 years after superseded 14 Lists 1 year after updated 14.1 Associations 14.2 Committees 14.3 Cooperatives 14.4 Donors 14.5 Mailing 14.6 Transmittal To be filed with appropriate records series 14.7 Others 15 LogbooksIncoming/Outgoing 15.1 Correspondences 2 years after date of last entry 15.2 Visitors 15.2.1 Ordinary 2 years after date of last entry 15.2.2 VIP Permanent 15.3 Others 2 years after date of last entry 16 Manuals Permanent 17 Meetings/Proceedings Files 17.1 Agenda 1 year 17.2 Minutes Board/Executive 17.2.1 Committee Permanent 17.2.2 Staf 1 year 17.3 Notices 1 year 18 Official Gazettes Permanent 19 Permits 1 year after renewd/Expired 20 Plans Action/Work 3 years afterifimplemented Permanent implemented, otherwise Others dispose after 5 years from date of record 21 Press Releases (About or by the agency) Permanent 22 Programs 22.1 Work 3 years Permanent if implemented, otherwise 22.2 Others dispose after Permanent if 5implemented, years from date of record otherwise 23 Proposals dispose after 5 years from date of record 24 Publications (Record Set) Permanent 25 Reorganization Records Permanent 26 Reports 26.1 Annual/Special Permanent 2 years after incorporated in the Annual 26.2 Others Report 27 Requests 2 years after acted upon 28 Slips 1 year 28.1 Locator 28.2 Permission 28.3 Routing 29 Speeches (Record Set) Permanent 30 Standard Operating Procedures (SOP) Permanent 31 Telegrams 1 year after acted upon 32 Trip Tickets 1 year BUDGET RECORDS 33 Allotment Advices Files of 33.1 allotment Budget (AA) 3 years 33.2 Matrixes Releases 3 years 33.3 Orders 3 years 33.3.1 General (GARO) 33.3.2 Special (SARO) 33.4 Obligation Plan of WorkRequest/Slips and Requests (ALOBS) for 3 years 33.5 Allotment Registries of Allotment & 3 years 33.6 Obligations (RAO)Capital Outlay 10 years 33.6.1 (RAOCO) Financial Expenses 33.6.2 (RAOFE) Other Operating 33.6.3 Expenses (RAOMO) Personal Services 33.6.4 (RAOPS) of Allotment Requests for Obligation 33.7 (ROA) Statements of Allotment, 3 years 33.8 Obligations Statement of& Appropriations, Balances (SAOB) 3 years 33.9 Allotment & Advice (SAAA) 3 years 34 Annual Budget Budgets Estimates Including Analysis Sheets 3 years 35 and Estimates of Income 3 years 36 Budget Expenditures 5 years 36.1 Programs 36.2 Budget Sources(Those Issuances of Financing used as authority for 37 agency transactions) 10 years 38 Budget Sheet Analysis 3 years 39 Budgetary Ceilings Cash Allocation Ceilings/Notices of Cash 3 years 40 Allocation 3 years 41 Certifications of Funds Availability 1 year 42 General Appropriation Organizational Acts Indicator Perfomance 3 years 43 Framework (OPIF) Permanent 44 Physical Reports of Operations 3 years 45 Special/Supplemental Budgets 3 years 46 Work and Financial Plans 3 years FINANCIAL AND ACCOUNTING RECORDS 47 Abstracts 47.1 Daily Collections 5 years 47.2 Deposits and Trust Funds 5 years 47.3 General Collections 5 years 47.4 Sub-Vouchers 2 years 48 Advices 48.1 Checks Issued & Cancelled 4 years 48.2 Remittance 10 years 49 Annual Statements of Accounts Payable Permanent 50 Auditor's Contract Cards 3 years 51 Authorities for Allowances 2 years after terminated 52 Authorizations 1 year after expired 52.1 Overtime 52.2 Purchase of Equipment/Property 52.3 Transfer of Fund 52.4 Travel 52.5 Others 53 Bank Slips 10 years 53.1 Deposits 53.2 Remittances 54 Bills 10 years after settled 55 Bonding Files 55.1 Action 3 years 55.2 Applications/Requests 3 years 55.3 Fidelity/Surety Bond 5 years after expired/terminated 55.4 Indemnity for Issue of Due Warrant 3 years 56 Books of Final Entry Permanent 56.1 General Ledgers 56.2 Subsidiary Ledgers 57 Books of Original Entry Permanent 57.1 Cash Disbursement Journals 57.2 Cash Journals 57.3 Cash Receipts Journal 57.4 Check Disbursement Journal 57.5 General Journal 57.6 Journals of Analysis of Obligation 57.7 Journals of Bill Rendered 57.8 Journals of Check Issued 57.9 Journals Journals of of Collection and by Disbursement Deposit 57.1 Disbursing Officer 58 Cash Flow Charts Permanent 59 Certificates 10 years provided post-audited, finally 59.1 Settlement and Balances settled and not involved in any case 59.2 Shortages 10 years after settled 60 Claims 10 years after settled 60.1 Insurance 60.2 Health Benefits 60.3 Hospital 10 years provided post-audited, finally 61 Checks and Check Stubs settled and not involved in any case 62 Daily Cash Flow 3 years 63 Daily Statement of Collections 5 years 64 Expense Ledgers Permanent 65 Financial Statements Balance Permanent 65.1 Sheets Income 65.2 Statements Cash Flows 65.3 (Annual) Statements of 65.4 Operation 66 Indices of Payments 66.1 Creditors 5 years 66.2 Employees 15 years after retired/separated Sundry Payments by 66.3 Checks/Warrants Permanent 12 years provided post-audited, finally 67 Journal Entry Vouchers settled and not involved in any case 68 Lists of Remittances Permanent 68.1 Loans 68.2 Premiums 69 Logbooks of General Funds Monthly Settlements of Monthly Subsidiary 3 years after date if last entry 70 Ledger Balance 2 years 71 Notices 3 years after settled 71.1 Disallowances 71.2 Suspensions 72 Official Cash Books Permanent 73 Official Cash Books for Bank Cash Book Permanent 10 years provided post-audited, finally 74 Official Receipts settled and not involved in any case 75 Orders of Payment 10 10 years years provided post-audited, finally 76 Payrolls settled and not involved in any case 77 Payroll Payment Slips/Pay Slips 78 Quarterly Statements of Charges to Account 10 years 79 Registry Books of Checks Released Permanent 80 Registers Permanent 80.1 Checks/Warrants 80.2 Checks/Warrants Control 10 years provided a copy is filed with 201 81 Reliefs from Accountability Files 81.1 Decisions 81.2 Requests 82 Reports Accountabilities for Accountable 82.1 Forms 3 years after cash had been examined 82.2 Cash Disbursements 10 yearsprovided post-audited, finally 3 years 82.3 Cash Examinations settled 10 yearsand not involved provided in any case post-audited, finally 82.4 Collecting & Disbursing Officers Checks Issued & settled and not involved in any case 82.4.1 Cancelled Collections & 82.4.2 Deposits 82.4.3 Disbursements 82.5 Daily Cash Reports 3 years 82.6 Liquidations 10 years 82.7 Monthly Income Overdrafts and Misuse of Trust 10 years 82.8 Funds 5 10years yearsafter expired/terminated provided post-audited, finally 82.9 Pretty Cash Replenishments settled and not involved in any case 83 Schedules of Accounts Receivables 3 years 84 Statements 84.1 Accounts 84.1.1 Current 3 years 84.1.2 Payable 10 years 84.1.3 Receivable Permanent 84.2 Common Funds 10 years 84.3 Financial Conditions 10 years 84.4 Profits and Losses Permanent 84.5 Reconciliations Summaries of Unliquidated Obligations and 10 years 85 Accounts Payable 10 years 86 Sundry Payments 10 years 87 Treasury Checking Accounts of Agency (TCAA) 10 years 88 Treasury Drafts 10 10 years years provided post-audited, finally 89 Treasury Warrants settled and not involved in any case 90 Trial Balances and Supporting Cumulative Schedules Results of Operations- 90.1 Unappropriated Permenent 10 years after annual Financila Report has 90.2 Final Annual trial Balances been published 90.2.1 Accounting's Copy Permanent 10 years after annual Financila Report has 90.2.2 Auditor's Copy been 2 yearspublished after consolidated in the Annual 90.2.3 Regional Office Copy Financila Report 90.3 Monthly/Quarterly Trial Balances 90.4 Preliminary Trial Balances 10 years after annual Financila Report has 90.4.1 Accounting's Copy been published 90.4.2 Auditor's copy Permanent 10 years after Annual Financial Report has 90.4.3 Regional Office Vouchers, including Bills, invoices & Other Copy been published 91 Supporting Documents 91.1 Disbursement 91.2 Journals 10 years provided post-audited, financially 91.3 Petty Cash Replenishments settled and not involved in any case for COA & Accounting 91.4 Reimbursement Expense Receipts Office/Department/Division/Section/Unit. 91.5 Travelling Expenses All Other copies dispose after 1 year. 92 Withholding Tax Certificates 4 years after superseded AnnualHUMAN Summary RESOURCE/PERSONNEL Reports for Replacement MANAGEMENT RECORDS 93 Program for Non-Eligibles 5 years 94 Applications 94.1 Employment Leave of Absence and Supporting 1 year 94.2 Documents 1 year after recorded in the leave cards 94.3 Relief of Accountability 5 years after separated/retired 94.4 Retirement/Resignation 1 year 95 Attendance Monitoring Authorities/Requests toSheets Create or Fill Vacant 12 year years after vacant positions had been 96 Positions filled up 97 Certifications 1 year 97.1 Employment 97.2 Residency 97.3 Service 97.4 Others 98 Comparative Data Matrix of Employees 2 1 years year after data had been posted in leave 99 Daily Time Records cards and post-audited 100 Employee Interview Records 1 year 101 Handwriting Specimens/Signature PERMANENT 102 Job Order Employment Contracts 5 years after terminated 103 Leave Credit Cards 15 years after separated/retired 104 Lists of Eligibles/Non-Eligibles 1 year after updated 105 Logbooks 105.1 Arrival & Departure of Employees 2 1 years after dateleave year provided of last andentry undertimes are 105.2 Attendance posted in the leave card ClearancesinIssued 105.3Certificates Medical Support of Absence on 2 3 years years after after date of last absences entry had been recorded 106 Account of illness/Maternity in leave cards 107 Membership Files 15 years after separated/retired 107.1 GSIS 107.2 Pag-ibig 107.3 PhilHealth 108 Merit Promotion Plans 1 year after superseded 109 Performance Files 109.1 Appraisal 1 year 109.2 Evaluation 1 year 109.3 Rating Cards 5 years 109.4 Target Permissions Worksheets to Engage in Business/Private 1 year 110 Practice/Teach 2 years after expired 111 Personal Data Sheets (Circular Vitae/Resume) 1 year after superseded 112 Personnel Folders (201 Files) 15 years after separated/retired 112.1 Appointments 112.2 Acceptance of Resignation 112.3 Approval of Retirement 112.4 Awards 112.5 Benefits/Gratuity 112.6 Certificates 112.6.1 Eligibility 112.6.2 Rural Service Training/Seminar 112.6.3 Attended 112.7 Change of Marital Status/Name 112.8 Clearance (Latest) 112.9 designation 112.1 Oaths of Office 112.11 Personal Data Sheets (Latest) 112.12 Position Descriptions 112.13 Reinstatements 112.14 Service Records Statements (updated) of Duties and 112.15 Responsibilities PERMANENT while other copies dispose 113 Plantilla of Personnel after 3 years 114 Position Allocation List 3 years 115 Position Classifications and Pay Plans 5 years after superseded 116 Recommendations/Referrals 1 year after acted upon 117 Reports 117.1 Examinations 2 years 117.2 Personnel Actions PERMANENT 118 Requests 1 year after acted upon/cleared 118.1 Accumulated Leace Credits 118.2 Approval on Promotions 118.3 Bonding Officials/Employees 118.4 Changes of Status 118.5 Reinstatements 118.6 Transfers 119 Salary standardization Records 5 years after superseded 120 Staffing Patterns PERMANENT 121 Service Cards PERMANENT 122 Statements of Assets and Liabilities 10 years LEGAL RECORDS 7 years after finally settled except Decisions 123 Administrative Cases which Permanent 124 Affidavits 1 year after purpose had been served 125 Articles of Incorporation/By-Laws Permanent 126 Complaints/Protests 5 5 years years after after settled renewd/terminated and/or 127 Contracts finally settled 128 Decisions Permanent 129 Deeds Permanent Donation Sale 130 Legal Opinions Permanent 131 Memoranda of Agreement/Understanding Permanent 132 Petitions 5 years after settled 133 Resolutions Permanent 134 Special Powers of Attorney 1 year after purpose had been served 135 Subpoenas 3 years or to be filed with appropriate case 135.1 Ad Testificandum 135.2 Duces Tecum PROCUREMENT AND SUPPLY RECORDS (MRE),Semi-Expendable and Non-Expendable 136 Properties 1 year after equipment had been returned 137 Annual Procurements 3 years 137.1 Plans 137.2 Programs terminated/settled, others dispose after 1 138 Bids and awards committee (BAC) Files year 138.1 Abstract 138.2 invitations 138.3 Minutes 138.4 Pre/Post Qualifications 138.5 Publications 138.6 Resolutions 139 Bills of Lading 2 years after delivery had been accepted 140 Bin Cards/Stock Cards on Supplies 3 10years yearsafer date of last if attached entry to vouchers, otherwise, 141 Canvass of Prices dispose after 2 years 142 Equipment Inventory and Ledger Cards Reports of Inspection 2 years after equipment had been disposed 143 Unserviceable Properties 1 year after property had been diposed 144 Inventories of Equipment/Supplies 1 year after updated 145 Inventory Tag Cards 1 year after updated 146 Invoices/Receipts 3 years after issuance of clearance had been terminated/after property had been 146.1 Accountable Forms returned 146.2 Properties/Transfer of Invoices of Delivery on Supply Open-EndProperties 147 Order Contracts 5 years 148 Job Orders 1 year 149 Lists of Supplies Monthly ReportsUnder Supplyand of supplies Open-End Materials 5 years 150 Issued 1 year 151 Property Cards Permanent 152 Purchase Orders 4 years 153 Purchase Queries on Requests Prices of Articles, Additional Funds 1 year 154 to Meet Quotations 1 year 155 Reports of Waste Requisition Materials and Issue Slips/Requisition Issue 2 1 years year or file with appropriate records 156 Vouchers series 157 Shipping Suppliersand packing Lists Identification on itemswith certificates Purchased 1 year 158 Procurement 2 years after renewed 159 Supplies Adjustment Sheets 1 year after pos-audited 160 Supplies Availability Inquiries 1 year 161 Supplies Ledger Cards 5 years 162 Supplies Purchase Journals 5 years TRAINING RECORDS 163 Calendars 1 year after superseded 164 Course Designs/Outlines/Syllabi 1 year after superseded 165 Masterlists Permanent Permanent 165.1 Participants 165.2 Seminars Conducted/Coordinated 166 Resource Speaker Profiles 1 year after superseded 167 Schedules of Training/Seminar 1 year after superseded 168 Survey Evaluation Questionnaires 1 year after data had been evaluated 169 Training Handouts 1 year after superseded 170 Training Programs/plans 3 years after Superseded 171 Training Reports 2 years 172 Workshop Results 1 year een returned