Literary Warrant for Functional Requirement #1a
This requirement derives from the law, customs, standards and
professional best practices accepted by society and codified in the literature of different professions concerned with records and
recordkeeping. The warrant is as follows:
Citation Skupsky, D.S. Record retention procedures. 1991.
Pages 19
Extract The United States federal government, state and local government entities, and other countries
have an interest in your organization's activities. Most are primarily interested in collecting taxes. Your
accounting, sales, and tax records, for example, are important to these government entities in
determining the amount of tax due. Employment and personnel records are also important to
government entities. Government has developed laws to protect employees, ensure the payment of
proper wages, protect the health and safety of employees, and eliminate discrimination. While you
maintain employment records primarily to better manage your employees, government looks to these
records to monitor your activities and enforce compliance with the law.
Citation Skupsky, D.S. Record retention procedures. 1991.
Pages 21
Extract The law generally views doing business as a privilege rather than a right. To transact business and
exercise other privileges such as employing others, government requires that you follow its rules. Failure
to follow these requirements may subject you to fines, penalties, and other adverse consequences, such
as losing the privilege of doing business.