(1) Where federal authorities keep electronic records, they should keep electronic copies of such records on file in electronic form, instead of keeping paper documents. When transferring records to electronic documents, it shall be ensured in accordance with the state of the art that the pictorial and text content of the electronic documents correspond to the paper documents when they are rendered readable. The conversion of paper documents into electronic documents may be waived where such conversion would entail disproportionate technical efforts.
(2) Following conversion into electronic documents, paper documents pursuant to sub-section 1 should be destroyed or returned as soon as further retention is no longer necessary on legal grounds or to ensure due quality of the conversion process.