Records Management - Managing Electronic Records

Managing Electronic Records

The general principles of records management apply to records in any format. Digital records (almost always referred to as electronic records), however, raise specific issues. It is more difficult to ensure that the content, context and structure of records is preserved and protected when the records do not have a physical existence. This has important implications for the authenticity, reliability, and trustworthiness of records.

Much research is being conducted on the management of electronic records. The International Research on Permanent Authentic Records in Electronic Systems (InterPARES) Project is one example of such an initiative. Based at the School of Library, Archival and Information Studies at the University of British Columbia, in Vancouver, British Columbia, Canada, the InterPARES Project is a collaborative project between researchers all across the world committed to developing theories and methodologies to ensure the reliability, accuracy, and authenticity of electronic records.

Functional requirements for computer systems to manage electronic records have been produced by the US Department of Defense, the National Archives of England & Wales and the European Commission, whose MoReq (Model Requirements for the Management of Electronic Records) specification has been translated into at least twelve languages and is used beyond the borders of Europe. Development of MoReq was initiated by the DLM Forum, funded by the European Commission.

Particular concerns exist about the ability to access and read electronic records over time, since the rapid pace of change in technology can make the software used to create the records obsolete, leaving the records unreadable. A considerable amount of research is being undertaken to address this, under the heading of digital preservation. The Public Record Office Victoria (PROV) located in Melbourne, Australia published the Victorian Electronic Records Strategy (VERS) which includes a standard for the preservation, long-term storage and access to permanent electronic records. The VERS standard has been adopted by all Victorian Government departments. A digital archive has been established by PROV to enable the general public to access permanent records. Archives New Zealand is also setting up a digital archive.

Electronic Tax Records

Electronic Tax Records are computer-based/non-paper versions of records required by tax agencies like the Internal Revenue Service. There is substantial confusion about what constitutes acceptable digital records for the IRS, as the concept is relatively new. The subject is discussed in Publication 583 and Bulletin 1997-13, but not in specific detail.

Businesses and individuals wishing to convert their paper records into scanned copies may be at risk if they do so. For example, it is unclear if an IRS auditor would accept a JPEG, PNG, or PDF format scanned copy of a purchase receipt for a deducted expense item.