shredding, provided the destruction is complete and reconstruction is impossible. The destruction of Top Secret and Secret material will be recorded. Destruction may be recorded on OPNAV Form 5511/12 or on any other record that includes complete identification of the material, the number of copies destroyed, and the date of destruction. Destruction must be witnessed by personnel having a security clearance at least as high as the category of material being destroyed, and those witnesses must be thoroughly familiar with regulations and procedures for safeguarding classified information. Two officials will be responsible for the destruction of Top Secret and Secret material and will sign the record of destruction. Records of destruction will be retained for a period of 2 years. When Top Secret or Secret material is placed in a burn bag, the witnessing official signs the record when the material is actually placed in the burn bag. Burn bags containing classified material must be safeguarded according to the classification of the material therein. When the burn bags are destroyed, the destruction must be witnessed by two appropriately cleared personnel. The persons accomplishing the actual destruction need not sign the record of destruction, but it would be appropriate to require a signature for the number of burn bags destroyed. All burn bags will be serially numbered, and a record will be kept of all handling until destroyed. The two persons actually doing the destroying will sign the record of handling. The record of handling will be retained for 2 years. Confidential material and classified waste are destroyed by authorized means by appropriately cleared personnel, but these materials do not require a record of destruction. Assignment to the destruction detail will be rotated periodically. Both personnel will be cleared to the highest level of information being destroyed. They must be familiar with the regulations and procedures for safeguarding classified information. EMERGENCY DESTRUCTION Commands located outside the United States and its territories, all deployable commands, and all commands holding COMSEC material must include in their emergency plan the destruction of classified material. Emergency destruction plans must be practical and reasonable and take into account the following factors: The level and sensitivity of classified material held by the activity The proximity of land-based commands to hostile or potentially hostile forces Flight schedules or ship deployments in the proximity of hostile or potentially hostile forces or potentially hostile environments The sensitivity of operation assignment (contingency planning should also be considered) The size and armament of land-based commands and ships The potential for aggressive action of hostile forces Effective emergency planning includes the following measures: Reducing the amount of classified material held to the absolute minimum. Storing less frequently used classified material at more secure commands. To the extent possible, transferring retained material to magnetic media, which is more easily destroyed than paper. This precaution will also reduce the bulk that needs to be evacuated or destroyed. The emergency destruction plan will emphasize the procedures and methods of destruction. It will clearly identify the exact location of all classified material. The plan will include priorities for destruc- tion, billet designations of personnel responsible for destruction, and the prescribed place and method of destruction. The emergency destruction plan will authorize the senior individual present in a space to deviate from established plans when situations warrant. It will also identify the individual who is authorized to make the determination as to when emergency destruction is to begin and the means by which this determination is to be communicated to all subordinate elements maintaining classified information. Emergency destruction drills will be conducted at least annually to ensure that personnel concerned are familiar with the plan and associated equipment. Records of drills will be maintained for 2 years. Emergency destruction falls into three priority classes: priority one, two, and three. These priorities will be based on the potential effect on national 11-17