Categories of vital records include the following; Emergency Operating Records. These include records and databases essential to the continued functioning or the reconstitution of an agency during and after a continuity event. Examples of these records are emergency plans and directives, orders of succession, delegations of authority, staffing assignments, and related policy or procedural records. These records provide an agency's continuity personnel with the guidance they need to conduct operations during a continuity situation and to resume normal operations at the conclusion of that situation. Agencies must identify and preposition Emergency Operating Records needed to continue essential functions. Rights and Interests Records. These include records critical to carrying out an agency's essential legal and financial functions, and vital to the protection of the legal and financial rights of individuals who are directly affected by that agency's activities. These records include those with such value that their loss would significantly impair the execution of essential agency functions, to the detriment of the legal or financial rights and entitlements of the agency and the affected individual(s). Examples of these records are accounts receivable files; contracting and acquisition files; official personnel records; Social Security, payroll, retirement, and insurance records; and property management and inventory records. Any Rights and Interests Records considered critical for continued performance of essential functions should be included in the Emergency Operating Records and maintained at the appropriate alternate continuity facility. (DHS, FCD 1, Nov. 2007, p. I-1)