Administratively assigned offline files
User Configuration\Administrative Templates\Network\Offline Files
Lists network files and folders that are always available for offline use. This policy makes the specified files and folders available offline to users.
To assign a folder, click Show and then click Add. In the Type the name of the item to be added box, type the fully qualified UNC path to the file or folder. Leave the Enter the value of the item to be added field blank.
This policy appears in the Computer Configuration and User Configuration folders. If both policies are configured, the setting in Computer Configuration takes precedence over the setting in User Configuration.