Preparing File Guides 

Prepare a file guide (divider) for each major and minor group of file folders.
Major group guides should include the major group number and title, “1. ORGANIZATION AND MANAGEMENT,” for example minor group guides should include the appropriate major group number, minor group code, and minor group title. For a minor group of audit folders within the major group of organization and management, the guide label would consist of “1. AUD Audits.”
Major group guides should be distinguishable from minor group guides immediately. An easy way to do this is to use a second-position guide (center tab) for major groups and a first-or third-position guide (tab on the left or right) for minor groups.
For electronic files, microfilm files or files located away from the file cabinets, prepare a guide that tells where to find the files. For example, if files are maintained electronically on a shared drive, a directory address, such as “SEE T:\Folder\Sub-folder name” may be useful.
When using color coded folder labels as a file management tool, use plain white guide labels to avoid having to prepare new file guides every year.