(600)-40 - 美国财政部

(500)-130 Records Management.

Treasury Directive 80-05 requires all Treasury bureaus and offices to manage records effectively and efficiently throughout their life cycle in order to accomplish the agency's programmatic and administrative missions. Records management incorporates the safeguarding of records as well as the establishment and implementation of disposition schedules.

130.1 Treasury Inspector General for Tax Administration (TIGTA) Records

Records Management Officer All bureaus and agencies are responsible for designating a Records Management Officer to act as liaison to the Treasury Deputy Assistant Secretary (Information System)/Chief Information Officer and to oversee the records management program for their respective bureaus and agencies. In addition to performing liaison duties, the Records Management Officer is responsible for ensuring that the bureau's records are appropriately scheduled and approved by the National Archives and Records Administration (NARA). This scheduling and approval also includes adding, deleting, or changing the schedule to incorporate any changes in the types of records being created or maintained by an office, and ensuring that records are being properly disposed of in accordance with the record retention schedule. It is also the responsibility of the Records Management Officer to provide guidance on the safeguarding of documents and ensure that the bureau or agency is apprised of changes in the law as it pertains to records management. TIGTA's Records Management Officer is located in the Office of Information Technology.

130.2 Safeguarding Records Treasury Directive 80-05 and Treasury Department Publication (TD P) 80-05 contain Departmental guidance on safeguarding records of a confidential nature, regardless of the location or form in which the material exists. https://www.wendangku.net/doc/1a11100319.html,/rim/recordsMgmt/pdf/td80-05manual.pdf

Confidential records include classified materials (national security), records and materials protected by I.R.C. §6103, grand jury material and records and materials covered by the Privacy Act. There are specific considerations applicable to each category of confidential material. Executive Order No. 12958 establishes requirements for access to and maintenance of information classified for national security purposes. Questions concerning accessing or maintaining classified, national security records should be directed to the Security Officer in the Office of Information Technology.

Records generally are to be safeguarded commensurate with the risk and magnitude of the harm that would result from their being lost, misused, accessed without authorization, or modified. Confidential materials are, of course,

accessible only for official purposes and as the law permits. Such materials must be obtained, maintained, and disposed of according to law. When not in use, confidential materials should be properly secured in a locked container approved by the TIGTA Security Office that is inaccessible to individuals who do not have authority to access the material. When in use, the materials should likewise be inaccessible to individuals who do not have authority to access them. When protected materials are slated for destruction in accordance with appropriate records retention and disposal schedules, they shall be shredded or burned; they should not simply be thrown in the trash.

All materials, including computerized confidential materials, should be protected in accordance with the following:

?DO NOT leave confidential or other sensitive documents out in the open or unsecured.

?DO NOT share or talk about confidential information to which you have access with unauthorized staff or other individuals who have no business

need to know about it.

?DISPOSE OF confidential or sensitive information properly. Shred paper documents and carbon paper; erase files on magnetic media using Norton "WIPE" or similar utilities. Degauss tape, disk, and grind Microfilm, and

Microfiche.

?DO NOT volunteer unnecessary information to anyone.

?DO NOT discuss security procedures such as alarm systems, etc. with unauthorized staff, or other individuals who have no business need to

know about it.

?REPORT suspicious activity, or unusual happenings to management.

?MAKE SURE that all reports, and files are locked away in a cabinet at the end of each day.

?NEVER provide copies of written correspondence, directories, or manuals to people outside the TIGTA unless otherwise authorized to do so by

management.

?REMEMBER that confidential information is at least as critical to TIGTA as physical property.

OTHER CONSIDERATIONS

?Use the access controls installed on your Personal Computer, or Lap Top to prevent unauthorized access to your machine, and the sensitive or

confidential information created, processed or stored on it.

?Remove all sensitive, or confidential data from diskettes before discarding them, giving them to someone else, or using them again for storing new

information.

?Ensure that data from a hard disk is securely erased before you send your PC for servicing. Please contact the Deputy Director, Systems

Management for more information.

?If your PC is connected to a Wide Area Network always remember to logout before leaving your workstation.

?Keep in mind that data travelling over Wide Area Networks can be compromised. "Sniffers" can be used to monitor/capture WAN traffic.

Physical security measures such as cipher locks to TIGTA space and

separate wiring closets for telecommunication equipment are used to

reduce these risks to a manageable level.

SPECIFIC CONSIDERATIONS

Certain categories of confidential materials require special safeguarding. Some of these considerations are described below, with references to sources from which additional guidance may be obtained. If you have legal questions related to information safeguarding, contact the Office of Chief Counsel. If your questions pertain to records maintenance and retention, please contact TIGTA’s Records Officer in the Office of Information Technology. TIGTA’s Security Officer is available to assist you regarding safeguarding logistics.

1) Classified, National Security Information: Executive Order No. 12958

establishes requirements for access to and maintenance of information

classified for national security purposes. Generally, the requirements include safeguarding classified information under specific conditions that provide

adequate protection and prevent access by unauthorized persons.

If your official duties require access to information classified for national

security purposes and you have questions about accessing or maintaining information classified for national security purposes, please contact the

Security Officer in the Office of Information Technology for guidance.

2)Returns and Return Information: Under section 8(D)(e)(3) of the I.G. Act,

TIGTA employees are subject to the Internal Revenue Code’s safeguard and security conditions for receiving returns and return information. The

safeguard provisions are found at I.R.C. § 6103(p)(4). Generally, they require that the confidentiality of returns and return information be protected by,

among other things, being stored in a secure area and being accessible only by persons whose duties require access and to whom disclosure may be

legally made. Publication 1075 (Rev. 3-99)(catalog number 469370), "Tax Information Security Guidelines for Federal, State, and Local Agencies,"

provides additional guidance concerning the safeguard requirements for

returns and return information.

https://www.wendangku.net/doc/1a11100319.html,/PUBS/PDF/46937F00.PDF

If you have questions about the maintenance of returns and return

information, please direct your inquiries through appropriate channels to

TIGTA’s Office of Chief Counsel.

3)Grand Jury Information: Rules for storing and maintaining information

protected by Rule 6(e) of the Federal Rules of Criminal Procedure are found in section 9-11.254 of the U.S. Attorneys’ Manual. Generally, materials that are considered "matters occurring before the grand jury" shall be

safeguarded from disclosure by being stored in a locked container in a locked room inaccessible to individuals not on the grand jury list. See also TIGTA Manual Chapter 400-140.7.

Special Agents working with attorneys for the government in assisting a

grand jury should seek guidance from the government attorneys with whom they are working as to the parameters in a particular case for storing

information protected by Rule 6(e).

4) Privacy Act Materials: The Privacy Act requires that information collected,

stored, or maintained in systems of records by federal agencies be protected from unauthorized access and disclosure. Generally the requirements include the establishment of safeguards to insure the security and confidentiality of records and protection against any anticipated threats or hazards to the

records’ security or integrity which could result in substantial harm,

embarrassment, inconvenience, or unfairness to any individual about whom information is maintained.

If you have questions about the Privacy Act, please direct your inquiries

through appropriate channels to TIGTA’s Office of Chief Counsel.

130.3 Types of Records Records include all books, papers, electronic files, photographs, machine-readable materials, or other documentary materials, regardless of physical forms or characteristics, made or received by an agency of the United States Government. Permanent Records contain sufficient historical or other value to warrant continued preservation by the Federal Government beyond the time needed for administrative, legal or fiscal purposes. Temporary Records are not preserved indefinitely, but are maintained only until a specific act or event is completed. A temporary record has insufficient value to warrant preservation and is disposable after a specified retention period. Permanent and temporary records do not include copies of information of a very transient nature, or material that does not contribute to the documentary significance of the official file. Vital Records are records that are essential to the continued functioning of

OFFICE OF TREASURY INSPECTOR GENERAL

FOR TAX ADMINSTRATION

DATE: April 1, 2003 an organization during and after an emergency, records that are essential to protecting the rights and interest of an organization and/or individuals directly affected by an organization's activities. Personal papers belonging to an employee, which are not used to conduct TIGTA business, are considered documentary materials and therefore, are not scheduled.

130.4 Records Control Schedules In accordance with Federal law (44 U.S.C. Chapter 33) federal agencies may not destroy or otherwise dispose of records without specific authorization from the Archivist of the United States. Records Control Schedules are documents that provide mandatory disposition instructions for the various types of records. NARA issues the General Records Schedules (GRS) that provide disposition authority for records common to all Federal agencies. See https://www.wendangku.net/doc/1a11100319.html,/grs/index.html for a list of records covered

by the GRS. Agency specific records such as program files, legal opinions, etc. must be formally scheduled and approved by NARA. Refer to the Records Manager, Office of Information Technology for records schedules.

130.5 Scheduling Records and Obtaining Disposition Authority As stated in the above subsection, agency-specific records must be scheduled and approved by NARA. To add records to the schedule and obtain approved disposition authority, a written request or recommendation must be submitted to the TIGTA Records Officer. The request will include the location of the office that is creating or currently maintaining the records, title and description of the records group, recommended retention period and a sample of the record group. The TIGTA Records Officer is available to provide assistance in preparing this type of request. The request will be reviewed and sent to NARA for approval.

130.6 Transferring Records to the Federal Record Centers. All scheduled records must be disposed of as outlined on the Records Control Schedules. Each office is responsible for ensuring that regular reviews are conducted and that records are disposed of properly.

Before any records may be sent to a Federal Record Center, a Records Transmittal and Receipt Form (SF-135) must be completed and forwarded to the TIGTA Records Officer. The office disposing of the records will complete Items 3, 5, 6d, 6e, 6f, 6g, 6h and 6i. A list of restriction code numbers for completion of Item 6g are located on page 2 of the form. The TIGTA Records Officer will complete the remainder of Form SF-135 and work with the appropriate Federal Record Center for coordination and assignment of an accession number. The Form SF-135 will then be returned to the originating office. All Federal Record Centers can store classified records having a National Security and Confidential classification, however only certain centers can accept records having a Secret (Q) classification. The Washington National Records Center is the only center that will accept Top Secret.

Upon receipt of the completed SF-135, the originating office will ensure that the records are packed for shipment. Records must be packed in special boxes that can be obtained from GSA (GSA stock number 8115-00-117-8249). Records are to be packed vertically and in sequential order. File tabs should be visible for easy access and identification. The accession number should be marked on each box. The completed SF-135 is to be included inside the first box.

130.7 Appropriate Shipment Records are to be shipped to the assigned Federal Record Center within 90 days of receipt of the completed SF-135. Use of United States Postal Service Priority or Express Mail is acceptable, or offices may use United Parcel Service (UPS) or Federal Express. For assistance in determining the most appropriate method of shipment contact the TIGTA Records Officer.

130.8Forms Management. TIGTA’s forms management program includes internal forms which are exclusively for TIGTA’s use, as well as external forms which include Standard, Optional and Non-government forms.

130.8.1 Nature and Purpose. This section states the responsibilities and procedures for managing, administering and implementing a forms management program in TIGTA.

130.8.2 Authorities and Guidance.

Treasury Directive 80-05, Records and Information Management Program;

TD P 80-05, Records and Information Management Manual;

41 CFR Part 101, Federal Property Management Regulations

130.8.3 Definitions.

?Internal Forms –Forms for TIGTA’s use only.

?External Forms – Forms used by two or more agencies (i.e., Standard or Optional Forms)

?Standard Forms – Prescribed by a Federal agency through regulation and approved by GSA for mandatory Governmentwide use.

?Optional Forms – Developed by a Federal agency for use in two or more agencies and approved.

130.8.4 Objectives. The objectives of the forms management program are to: ?not recreate existing forms (i.e., those that have already been developed as Standard or Optional forms, etc.);

?whenever possible, use Standard and Optional forms;

?eliminate unnecessary forms by justifying the need for existing and proposed forms;

?reduce systems operating costs and increase systems efficiency by developing forms that are easy to fill in, read, transmit, process, and retrieve;

?analyze, design and approve forms in conformance with standards, procedures and guidelines issued by Treasury and GSA in accordance with GSA’s authority to ensure the quality and management of forms created by the Federal government;

?promote the development and use of electronic forms, including electronic authorization, as a matter of standard practice; and implement the procedures or a directive for the issuance of each TIGTA form;

?reduce reproduction costs and improve productivity by appropriately designing and printing forms; and

?conduct periodic evaluations of forms for continuing effectiveness and improvement.

130.8.5 Responsibilities.

130.8.5.1 The Inspector General.

The Inspector General shall:

?establish and maintain a forms management program for those forms, including electronic forms, with an annual use of 100 copies or more as part of a continuing records management effort;

?designate a TIGTA Forms Manager (TFM) to be responsible for developing, implementing, and maintaining a forms management function;

?ensure compliance with Departmental and GSA forms management polices and procedures;

130.8.5.2 Office of Information Technology (OIT).

The Office of Information Technology (OIT)is responsible for administering the TIGTA forms management program and shall:

?establish and maintain a forms management program that complies with GSA, Treasury and TIGTA objectives, requirements, and standards;

?implement an appropriate management oversight process to ensure awareness and compliance with policy, procedure, or best management

practice at TIGTA;

?promote the use of information technology to facilitate the creation, distribution, and use of forms and standardize electronic forms throughout the TIGTA to the maximum extent practicable (See Exhibit (500)130.8.1,

Electronic Forms Management Procedure);

?develop, manage and maintain a centralized forms website; and

?designate the TIGTA Forms Manager (TFM) to serve as liaison to Treasury and represent the TIGTA at Department and government-wide forms

management forums.

130.8.5.3 Functional Heads of Office.

The Functional Heads of Office shall:

?designate a Functional Forms Management Officer (FFMO) to work as liaison between the business function and the TIGTA Forms Manager (TFM); and

?establish and maintain a forms management approval process within the respective business function.

130.8.5.4 TIGTA Forms Manager.

The TIGTA Forms Manager shall:

?ensure that the request for creation of Standard and Optional Forms is based on a valid need and in compliance with applicable laws and

regulations, including the Freedom of Information Act (5 U.S.C. 552), the

Privacy Act of 1974 (5 U.S.C. 5521), and Federal Information Processing

Standards (FIPS);

?utilize forms analysis and design standards for the creation or revision of Standard or Optional forms as described in the GSA Standard and

Optional Forms Procedural Handbook;

?notify GSA and coordinate with OMB for the approval of new or revised Standard and Optional Forms

?review all requests for new forms and all reprints or revisions of existing forms to ensure that:

all forms efficiently collect data necessary to the TIGTA mission;

forms meet all requirements of applicable statutes, standards, and

regulations;

each form is supported by a directive setting forth instructions for

preparing, submitting, and using the form, except for self-explanatory

forms used by a single organizational element;

where paper forms are still required, that they are designed for economical printing, stocking, and distributing; and

?review, at least annually, the most frequently used forms and those forms that create a significant burden for preparation for continued need and possible improvement;

?utilize design standards for the creation or revision of TIGTA forms as described in Exhibit (500)130.8.2 - TIGTA Electronic Forms Style Guide;

?maintain an index of current forms (Internal and External) used by the TIGTA;

OFFICE OF TREASURY INSPECTOR GENERAL

FOR TAX ADMINSTRATION

DATE: April 1, 2003 ?promote standardization and consolidation of forms ;

?promote the use of common definitions of information contained in forms;

?prevent unauthorized disclosure of "FOR OFFICIAL USE ONLY (FOUO)"

information recorded on forms by providing proper marking;

?ensure that Privacy Act Statements are included on forms used to collect personal information;

?require that the sponsor of the form initiate actions to create, revise, or cancel

a form through the Functional Forms Management Officer (FFMO); and

?require that the electronic version of an official form be authorized by the sponsor and approved by the appropriate FFMO of the form before its use. 130.8.5.5Functional Forms Management Officer (FFMO).

The Functional Forms Management Officer (FFMO) shall:

?receive requests from their function and/or Function Heads of Office to initiate actions to create, revise, or cancel a form;

?obtain approval and authorization from the Functional Heads of Office for an electronic version of an official form prior to submission to the TIGTA Forms Manager (TFM);

?provide Privacy Act Statements on forms used to collect personal information;

?provide User Guide/Instruction Sheet as part of the form;

?provide sufficient data and analyses to the TFM to support statutory and/or procedural requirements for requests for revisions or creation of forms; and

?maintain an inventory listing of the business function’s forms, showing revision dates as well as discontinued forms.

130.9 Information Quality

The Department of the Treasury disseminates a variety of information to the public. Section 515 of the Treasury and General Government Appropriations Act for Fiscal Year 2001 [Public Law 106-554] requires Federal agencies to issue guidelines ensuring and maximizing the quality, utility, objectivity, and integrity of disseminated information.

130.9.1 Background

While Federal agencies have disseminated information to the public for decades, that information was principally disseminated by making paper copies. Now, however, the Internet has changed that way of communicating.

Section 515 builds upon the existing Government-wide responsibility to ensure information quality. According to the Paperwork Reduction Act (PRA), the agency Chief Information Officer (CIO) must manage information resources to “improve the integrity, quality, and utility of information to all users within and outside the agency, including capabilities for ensuring dissemination of public information, public access to government information, and protections for privacy and security.”

130.9.2 Purpose

This guidance should be used to ensure and maximize the quality of disseminated information. These guidelines are based on the Office of Management and Budget (OMB) guidelines published in the Federal Register on September 28, 2001, January 3, 2002, and February 22, 2002. Refer to Federal Register Vol. 67, No. 36, page 8452, February 22, 2002, “Guidelines for Ensuring and Maximizing the Quality, Objectivity, Utility, and Integrity of Information Disseminated by Federal Agencies; Republication.”

130.9.3 Scope

Treasury has developed department-wide guidance. This document provides the process that TIGTA will use for disseminating quality information.

Disseminated information refers to information TIGTA posts on the Internet. This information may be disseminated to the public in any medium including textual, graphic, narrative, numerical, or audiovisual forms. This also includes information where TIGTA directs a third party to distribute information.

The guidelines do not override other compelling interests such as privacy, trade secrets, intellectual property, and other confidential protections, nor do they create or establish any legal rights.

These guidelines do not do not apply to Hyperlinks to information (non-TIGTA sources) that others disseminate. In addition, the guidelines do not apply to opinions where TIGTA makes it clear that the material is an opinion or the agency’s view rather than fact. Further, the guidelines do not apply to information disseminated in the following contexts:

?Government employees or agency contractors or grantees.

?Intra- or inter-agency use or sharing of government information.

?Correspondence with individual persons, press releases, archival records, public filings, subpoenas or adjudicative processes.

?Response to requests for agency records under the Freedom of Information Act, the Privacy Act, the Federal Advisory Committee Act, or other similar laws.

?information presented to Congress (as part of the legislative or oversight processes; e.g., testimony of officials, information or drafting assistance

provided to Congress in connection with pending or proposed legislation) that is not simultaneously disseminated to the public; and

?procedural, operational, policy and internal manuals prepared for the management and operations of TIGTA that are not primarily intended for

public dissemination.

130.9.4 Definitions

Affected Persons are people who may benefit or be harmed by the disseminated information. This includes persons who are seeking to address information about themselves as well as persons who use information.

Dissemination means agency initiated or sponsored distribution of information to the public (see 5 C.F.R. 1320.3(d) (definition of "Conduct or Sponsor")). Dissemination does not include distribution limited to government employees or agency contractors or grantees; intra- or inter-agency use or sharing of government information; and responses to requests for agency records under the Freedom of Information Act, the Privacy Act, the Federal Advisory Committee Act or other similar law. This definition also does not include distribution limited to correspondence with individuals or persons, press releases, archival records, public filings, subpoenas or adjudicative processes.

Government information means information created, collected, processed, disseminated, or disposed of by or for the Federal Government.

Influential Treasury defines influential data/information as that which has a genuinely clear and substantial impact at the national level and on major public and private policy decisions as they relate to Federal financial issues. The accuracy of this data is significant due to the critical nature of these decisions.

Information for purposes of the data quality law, Section 515, means any communication or representation of knowledge such as facts or data, in any medium or form, including textual, numerical, graphic, cartographic, narrative, or audiovisual forms. This definition includes information that an agency disseminates from a web page, but does not include the provision of hyperlinks to information that others disseminate. Unlike the OMB Circular 130 definition, this definition does not include opinions, where the agency's presentation makes it clear that what is being offered is someone's opinion rather than fact or the agency's views.

Information dissemination product means any book, paper, map, machine-readable material, audiovisual production, or other documentary material, regardless of physical form or characteristic, an agency disseminates to the public. This definition includes any electronic document, CD-ROM, or web page. Integrity refers to the security of information -- protection of the information from unauthorized access or revision, to ensure that the information is not compromised through corruption or falsification.

Objectivity involves two distinct elements: presentation and substance.

1. Disseminated information must be presented in an accurate, clear,

complete, and unbiased manner. This involves whether the information is presented within a proper context. Sometimes, in disseminating certain

types of information to the public, other information must also be

disseminated in order to ensure an accurate, clear, complete, and

unbiased presentation. Also, the agency needs to identify the sources of

the disseminated information (to the extent possible, consistent with

confidentiality protections) and, in a scientific, financial, or statistical

context, the supporting data and models, so that the public can assess for itself whether there may be some reason to question the objectivity of the sources. Where appropriate, data should have full, accurate, transparent

documentation, and error sources affecting data quality should be

identified and disclosed to users.

2. In addition, "objectivity" involves a focus on ensuring accurate, reliable,

and unbiased information. In a scientific, financial, or statistical context,

the original and supporting data shall be generated, and the analytic

results shall be developed, using sound statistical and research methods. Quality is an encompassing term comprising utility, objectivity, and integrity. Therefore, the guidelines sometimes refer to these four statutory terms, collectively, as "quality."

Reproducibility means that documented methods are capable of being used on the same data set to achieve a consistent result. For information judged to have more (less) important impacts, the degree of imprecision that is tolerated is reduced (increased). If agencies apply the reproducibility test to specific types of original or supporting data, the associated guidelines shall provide relevant definitions of reproducibility (e.g., standards for replication of laboratory data). With respect to analytic results, "capable of being substantially reproduced" means that independent analysis of the original or supporting data using identical methods would generate similar analytic results, subject to an acceptable degree of imprecision or error.

Transparent refers to a clear description of the methods, data sources, assumptions, outcomes, and related information that will allow a data user to understand how the information product was designed or produced.

Utility refers to the usefulness of the information to its intended users, including the public. In assessing the usefulness of information that the agency disseminates to the public, the agency needs to consider the uses of the information not only from the perspective of the agency but also from the perspective of the public. As a result, when transparency of information is relevant for assessing the information's usefulness from the public's perspective, the agency must take care to ensure that transparency has been addressed in its review of the information.

130.9.5 Guidelines

130.9.5.1 Standards of Information Quality

Auditing Standards ****Hyperlink not available****

TIGTA Operations Manual – Chapter 300

GAO Standards for Internal Controls

PCIE Standards

GAO Planning Standards for Performance Audits

Investigative Standards ****Hyperlink not available****

TIGTA Operations Manual – Chapter 400 (Redacted version)

PCIE Standards

DOJ Legal Requirements Guidelines (as per the PCIE)

130.9.5.2 Performance Goal Standards

PCIE/ECIE

TIGTA Goals

GPRA

130.9.5.3 Information Review Process

TIGTA will review all information dissemination products for their quality (including objectivity, utility, and integrity) before they are disseminated. In general, to maximize the quality of information disseminated, TIGTA has traditionally looked for input from a range of sources and perspectives, to the extent practicable, and subjected draft materials to a review process involving as many levels and offices as needed. Incorporating the following proposed guidelines would further reinforce TIGTA’s commitment to meeting these higher standards for disseminating quality information to the public.

A basic standard of quality will be ensured and established for all information prior to its dissemination. In addition, on-going disseminated information will be reviewed on a regular basis to ensure all information is current and complies with these guidelines. Accordingly, at a minimum, TIGTA will set the following standards at levels appropriate to the nature and timeliness of substantive information to be disseminated:

Utility: TIGTA components will assess the usefulness of the information to be disseminated to the public. Utility is achieved by continuously monitoring information needs and developing new information sources or by revising existing methods, models, and information products where appropriate. Objectivity: TIGTA components will ensure disseminated information is substantively accurate, clear, complete, and presented in an unbiased manner. Objectivity is achieved by using reliable data sources, sound analytical techniques, and documenting methods and data sources.

Integrity: TIGTA components will ensure information is protected from unauthorized access, corruption, or revision (i.e., make certain disseminated information is not compromised through corruption or falsification). To ensure integrity of information disseminated, TIGTA has in place programs and policies for securing its information as required by the Federal Information Security Management Act and is highly protective of information collected under pledges of confidentiality.

Prior to dissemination, TIGTA will review all substantive information it disseminates on or after October 1, 2002. While conducting this review, TIGTA will:

1. allow adequate time for reviews, consistent with the level of standards

required for the type of information to be disseminated;

2. ensure compliance with these guidelines (i.e., utility, objectivity, and

integrity requirements) as well as other TIGTA component specific

guidance/procedures;

3. provide methodologies, origins of data, limitations of the information, etc.,

whenever possible, as part of information dissemination; and

4. ensure that the information fulfills the intentions stated and that the

conclusions are consistent with the evidence.

130.9.5.3.1 For disseminated statistical information: Disseminated statistical information will follow these additional guidelines: (1) the promotion of sound statistical methods, and (2) the principle of transparency.

1. Sound statistical methods produce information (data and analysis

results) that is accurate, reliable, and unbiased. Guidelines to promote

sound statistical methods would cover the planning of statistical data

systems, the collection of statistical data, and the processing of

statistical data (including analysis).

2. Transparency refers to a clear description of the methods, data

sources, assumptions, outcomes, and related information that will

allow a data user to understand how the information product was

designed or produced. Guidelines to ensure transparency in statistical

information covers the dissemination of information, including both

presentation and the reporting of information sources and limitations. 130.9.5.3.2 For influential information: When information is defined as influential there is an added level of scrutiny afforded this information, to include the need

to ensure it is reproducible. At TIGTA, influential information is that which is expected to have a genuinely clear and substantial impact at the national level as it relates to Congressional legislation or regulation. The accuracy of this information is significant due to the critical nature of these decisions. A clear and substantial impact, first of all, is one that the agency is firmly convinced has a high probability of occurring. If it is merely arguable that an impact will occur, or if it is a close judgment call, then the impact is probably not clear and substantial. To determine that there is a clear and substantial impact, the agency must have greater certainty than would be the case for many ordinary factual determinations. The impact must be on "important" public policy or private sector decisions that are expected to occur. Even if information has a clear and substantial impact, it is not influential if the impact is not on a public or private decision that is important

to policy, economic, or other decisions.

At TIGTA, the responsibility for determining if information is influential lies with

the components that disseminate the information. TIGTA components may designate certain classes of information as either "influential" or not in the context of their specific programs. Absent such designations, TIGTA components will determine whether information is influential on a case-by-case basis, using the principles articulated in these guidelines.

The "influential" designation is intended to be applied to information sparingly. TIGTA components should not designate information products or types of information as influential on a regular or routine basis. Nor should TIGTA components actually place an "influential" label in the title page or text of an information product.

130.9.5.4 Administrative Complaint Mechanism

This section establishes administrative mechanisms allowing affected persons to seek and obtain, where appropriate, timely correction of information maintained and disseminated by the Treasury Inspector General for Tax Administration (“TIGTA” or “agency”). Thes e administrative mechanisms have been designed to be flexible, appropriate to the nature and timeliness of the disseminated information, and incorporated into TIGTA’s information resources management and administrative practices.

Any “affected person” (“Person”) may request from TIGTA the timely correction of information that TIGTA has disseminated. For the purposes of these guidelines, “affected persons” are persons1 who may benefit or be harmed by the disseminated information. This includes persons who are seeking to address information about themselves as well as persons who use the disseminated information.

Documents and information disseminated but neither authored by TIGTA nor adopted as representing TIGTA’s views are not covered by these gui delines.

If an affected person believes that disseminated information does not conform to Office of Management and Budget (OMB), Treasury Department, or TIGTA guidelines, that person may submit a written request for correction to the Chief Information Officer at the following address:

Information Quality Correction Request

Chief Information Officer

Treasury Inspector General for Tax Administration

1125 15th Street, NW

Room 700A

Washington, DC 20005

The request should include the following information:

Description of the information deemed to need correction.

Manner disseminated and, if available, date of dissemination.

1See Paperwork Reduction Act (PRA), 44 U.S.C. § 3502 (10), for the applicable definition of “person.”

Specific error(s) cited for correction and proposed correction or remedy, if any. Manner in which the information does not comply with the information quality guidelines.

How the person was affected and how correction would benefit them.

Supporting documentary evidence. Supporting documentary evidence, such as comparable data or research results on the same topic, will help in

evaluating the merits of the request

The person’s contact information for the agency reply on whether and how correction will be made.

Privacy Act Notice:

We are authorized to collect the information you provide under section 515 of the Treasury and General Government Appropriations Act for Fiscal Year 2001 (Public Law No. 106-554, codified at 44 U.S.C. § 3516, note). It is needed to process your request and allow us to reply accordingly. You do not have to furnish the information, but failure to do so may prevent your request from being processed. The information you furnish is almost never used for any purpose other than to process and respond to your request. However, TIGTA may disclose information you give it (e.g., to

Congressional office) if authorized or required by Federal law.

If the appropriate responsible official determines that a request does not reasonably describe the disseminating information source and the information

the Person asserts to be incorrect, that official will either advise the Person what additional information is needed to identify the particular information or otherwise state why the request is insufficient.

TIGTA will not review requests for correction under these guidelines if:

The request itself is deemed “frivolous,” including those for which a response would be duplicative of existing processes, or otherwise unnecessary, or

unduly burdensome. More information on this subject may be found in the Federal Register (Federal Register Vol. 66, September 28, 2001).

The party that submitted the request is not an “affected person.”

The responsible officials should respond to requests for correction within 60 calendar days of receipt. When the request requires an extended period of time for processing, TIGTA will notify the Person.

If the request is approved, TIGTA will take corrective action. TIGTA will notify the Person whether a request is approved or not. TIGTA may, on a case-by-case basis, elect not to correct some completed information products due to administrative considerations.

130.9.5.4.1 Appeal Process

In the event Persons are not satisfied with TIGTA’s determination, they may appeal the decision. The availability of an appeal process should be included in the notification issued during the request process.

After the Person receives a response or decision from the agency on the request, the Person must send their appeal of the ruling within 45 calendar days of the date of TIGTA’s notification.

Appeals should be sent in writing to the Chief Counsel to the Inspector General for Tax Administration at the following address:

Information Quality Appeal

Office of Chief Counsel

Treasury Inspector General for Tax Administration

1125 15th Street, NW

Room 700A

Washington, DC 20005

Appeals for reconsideration should contain the following information:

An indication that the Person is seeking an appeal of a TIGTA decision on a previously submitted request for a correction of information, including the date of the original submission and date of TIGTA notification.

Name and contact information. Organizations submitting an appeal should identify an individual as a contact.

An explanation of why the Person disagrees with the agency decision, and, if possible, a recommendation of corrective action.

A copy of the initial request for the correction of information.

The Office of Chief Counsel should respond to appeals within 60 calendar days receipt. If the appeal requires an extended period of time for processing, the agency must notify the Person.

The Office of Chief Counsel will consider the request, agency response, appeal, and any other documents in the record. Upon reaching a decision, the Office of Chief Counsel will notify the Person in writing of the final disposition of his or her request. If the Office of Chief Counsel reverses an initial adverse decision, the matter will be referred to the appropriate function for corrective action to be taken. However, TIGTA may, on a case-by-case basis, elect not to correct some completed information products due to administrative considerations.

130.9.5.4.2 Information on which the Agency Requested Public Comments Certain disseminations of information include a comprehensive public comment process (e.g., notices of proposed rulemaking (NPRM), regulatory analyses, and requests for comment on an information collection subject to the Paperwork Reduction Act). The administrative complaint process described in these guidelines does not apply to such documents. Persons questioning information disseminated in such a document must submit comments as directed in that document. An additional complaint and appeal process for information that is already subject to a public comment process is inappropriate and unfair to other public commenters who submitted timely comments.

130.9.6 Reporting Requirements

TIGTA will post its information quality standards on the Internet by October 1, 2002. These documents will be el ements of the Treasury Department’s input to OMB.

On a fiscal-year basis, beginning with November 1, 2003, TIGTA will submit a report to the Deputy Assistant Secretary for Information Systems and Chief Information Officer (DASIS/CIO). The report will identify the number and nature

of complaints received regarding compliance with the guidelines and explain how the complaints were resolved.

Periodically, TIGTA will conduct an internal review and update of the guidelines

to ensure and maximize the quality of disseminated information.

130.9.7 Responsibilities

All TIGTA Heads of Office will:

be responsible for compliance with the information quality processes within their function, to include:

1. adhering to the quality information procedures and educating officials on

their use;

2. following the administrative mechanism for receiving and responding to

information quality complaints;

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建 行 现金管理

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第八章商业银行现金管理

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现金资产管理的目的及原则现金资产是商业银行维持其流动性而必须持有的资产，它是银行信誉的基本保证。银行是高负债运营的金融企业，对其存款客户负有完全债务责任。从银行安全性角度讲，其流动性满足得越好，安全性就越有保障。如果银行的现金资产不足以应对客户的提现要求，将会加大银行的流动性风险，引发挤兑风潮，甚至导致银行破产，进而出现货币供给的收缩效应，削弱商业银行创造存款货币的能力，弱化商业银行社会信用职能，这是商业银行经营过程中要极力避免的情况。 现金资产是一种无利或微利的资产，因持有现金资产而失去的利息收入构成持有现金资产的机会成本。现金资产占全部资产的比重越高，银行的盈利性资产就越少。因此，现金资产保留过多，不利于银行盈利水平的提高。尤其是在通货膨胀或利率水平上升的时期，银行保有现金资产的机会成本也会随之上升。银行从盈利性出发，有以最低的额度保有现金资产的内在动机。现金资产管理的目的就是要在确保银行流动性需要的前提下，尽可能地降低现金资产占总资产的比重，使现金资产达到适度的规模。 适度的流动性是银行经营成败的关键环节，同时也是银行盈利性与安全性的平衡杠杆。现金资产管理就是着力于流动性需求的预测与满足，解决盈利性与安全性之间的矛盾。进行现金资产管理就是要在保有现金资产机会成本和现金资产不足的成本之间作出权衡选择。在具体操作中，应当坚持以下基本原则。 1.适度存量控制原则。按照最优存量管理理论，微观个体应使其非盈利性资产保持在最低的水平上，以保证利润最大化目标的实现。就商业银行的现金资产而言，其存量的大小将直接影响其盈利能力。存量过大，银行付出的机会成本就会增加，从而影响银行盈利性目标的实现;存量过小，客户的流动性需求得不到