stem (i.e., the file management plan or 
taxonomy) established in the organization. This integration reinforces the control over record-
making procedures: it supports the reliability of records by explicitly connecting records to the 
                                                 
13 Handling office (or person) is defined as “The office (or officer) formally competent for carrying out the action to which the record 
relates or for the matter to which the record pertains” (InterPARES 2 Terminology Databa