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Vital records, also known as essential records, refer to information systems and applications, electronic and hardcopy documents, references, and records needed to support essential functions during a continuity event. The two types of vital records are: Emergency Operating Records and Rights and Interest Records. Emergency Operating Records may include, but are not limited to, emergency plans, orders of succession, delegations of authority, and staffing assignments. Rights and Interest Records are critical to carrying out an organization’s legal and financial functions (i.e. payroll, accounts receivable, insurance, etc.).