United States Code · Section

§ 3101 — Records Management By Agency Heads; General Duties

44 U.S.C. § 3101

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The head of each Federal agency shall make and preserve records containing adequate and proper documentation of the organization, functions, policies, decisions, procedures, and essential transactions of the agency and designed to furnish the information necessary to protect the legal and financial rights of the Government and of persons directly affected by the agency’s activities.
44 U.S.C. § 3102

Implementing Regulations