This study aims to evaluate the records management practices in governmental institutions in the Sultanate of Oman according to the requirements of the National Records and Archives Authority by identifying the requirements of this Authority for records management in governmental institutions, and to examine the reality of records management practices in governmental institutions and their compatibility with the requirements of the Authority. In addition, the study seeks to find out the challenges encountered by institutions in managing their records to achieve the requirements of the Authority. The study adopts the mixed approach to collect the study data through three basic stages: The first stage is to use the qualitative approach by analyzing the content of records in order to identify the requirements of the Authority for records management in governmental institutions. The second stage is to use the quantitative approach by adopting a checklist, which is administered to the study sample reached (48) institutions in order to find out the reality of records management practices in governmental institutions and their compatibility with the requirements of the Authority. The third stage is to use the qualitative approach by conducting open interviews with a purposive sample represented 20% of the study population and an average of (10) governmental institutions in order to identify the challenges encountered by institutions in managing their records to achieve the requirements of the Authority. The results of the study have demonstrated that there are five key requirements approved by the Authority for managing current and intermediate records in institutions. Most of these requirements are regulated in a legislative and legal framework and they vary between laws, regulations, circulars, guides and specifications. The results also have revealed that the institutions, under study, have achieved an average compatibility rate with an arithmetic mean of 61% in applying the Authority's requirements for managing current and intermediate records. The institutions have achieved high compatibility rate in (the legislative framework of records unit structure, post management, applying the systems of common and private records management, records appraisal, records destruction), while they have achieved an average compatibility rate in ي (intermediate records storages, transfer of intermediate records to storages, access to intermediate records, transfer, monitoring and evaluation of records management, and training, awareness and support of records management). They have achieved low compatibility rates in (procedures of maintaining and handling confidential records, appraisal of current records before transferring them to the storage, minutes of delivering records to employees whose services have ended, and electronic records management). The study has also indicated that there are a number of human, organizational, administrative and financial challenges for institutions to manage their records, including weak awareness and interest by the higher management towards the records departments and sections, the absence of storages for intermediate records and incompatibility of some them with the Authority's requirements, lack of response by institutional staff to apply records management procedures, weak standards and procedures related to confidential records management, weak specialized training programs in records management in the Sultanate of Oman, and weak moral and material motivation for records employees. The study has come up with a set of recommendations, the most important of which are as follows. The Authority should simplify the procedures and requirements of records management in the form of independent explanatory guides in accordance with their subjects. It is important to create greater awareness among officials in higher managements about the role and importance of the records departments and sections. The governmental institutions need to pay more attention to the application of all requirements and tools adopted by the Authority for records management, and they should prepare storages for their intermediate records. Training and awareness programs for institutions employees on records management procedures should be intensified. Professional training center should be established under the supervision of the National Records and Archives Authority to train workers in records departments and sections.