At the end of each calendar year, you should close general correspondence files. Close all budget and accounting files at the end of each fiscal year. Hold closed files in an inactive status until destruction or transfer to a Federal Records Center. You may find more information concern- ing the disposal of files and records in this chapter under the "Accountability and Disposal of Corre- spondence” section. CONSTRUCTION OF STANDARD SUB- JECT IDENTIFICATION CODES (SSIC). – Standard subject identification codes (SSICs) provide a standard system of numbers used throughout the Navy to categorize, subject classify, and identify directives, letters, messages, forms, and reports. They also provide a standard system for setting up files. These codes cover most subjects found in general correspondence and other files; they reflect the functions and major organizational components of the Navy. The SSIC system consists of the 14 major subject groups shown in figure 2-19. These major subject groups are subdivided into primary; secondary; and, sometimes, tertiary groups. Primary groups are designated by the last three digits (hundreds) of the code number. Secondary groups are further breakdowns of the primary groups and are identified by the last two digits (tens) of the code number. Tertiary groups consist of the last digit (units) of a secondary group. Examples of the primary, secondary, and tertiary subject groups are as follows: Some subject groups may not be subdivided below the primary group level, while other groups may be subdivided into the secondary or tertiary level. The extent of the breakdown depends on the complexity of the major subject. ACCOUNTABILITY AND DISPOSAL OF CORRESPONDENCE. —Commanding officers and officers in charge are responsible for the establishment, maintenance, and disposition of official files within their activity. Unless a system is maintained to keep track of the correspondence received, routed, issued, filed, or destroyed, correspondence may be misplaced or destroyed erroneously. At shore activities, the administrative office is responsible for the accountability and destruc- tion  of  all  official  incoming  and  outgoing correspondence. Administrative offices must be able to locate correspondence received or sub- mitted by the command. Official correspondence must be accounted for during its handling, distribution, custody, storage, destruction, and sometimes even after its destruction. Your responsibility as a senior petty officer is to support the accountability procedures of your command. When a letter is routed to your division for information or action, make sure it is returned to the administrative office or passed on for others to read. If you require a copy of the letter, contact the administrative office. At some activities you maybe assigned as the administrative LPO. In that case you would be directly responsible for the maintenance and disposition of the official files of the command. NAVAL WRITING STANDARDS Though correspondence formats are impor- tant, writing quality is more important. For that reason, this section tells you how to make your writing organized, natural, compact, and active. If you are a beginner in writing naval corre- spondence, refer to the Department of the Navy Correspondence Manual for more information on correct writing and formatting requirements. Your writing should follow a straightforward style: (1) Open with the most important informa- tion, (2) taper off with the least important, and (3) keep sentences short and to the point. When you write a letter, think about the one sentence you would keep if you could have only one. That is your key sentence—the one that gives your main point. If possible, begin with your key sentence; but be sure to use it within the first paragraph. 2-45