working paper

information or documentation created to serve as input for final reporting and its evidential value generally expires upon completion of the object report, including electronic data and/or computer output microfilm, and those records that become obsolete immediately after agency use or publication; however, a working paper may be deemed a permanent record if it contains evidence that justifies permanent retention in the public interest, and the designation "working paper" alone may not be used to justify the destruction ofany record that has permanent value.