APPENDIX XVI

[See Chapter III, paragraph 85-A]

Rules regarding the destruction of accounts records in offices rendering accounts to Accountant General

The destruction of records (including correspondence) connected with accounts is governed by the following rules and such other subsidiary rules consisting therewith as may hereafter be prescribed :

(a) The following should on no account be destroyed :

(i) Records connected with expenditure which is within the statute of limitation;

(ii) Records connected with expenditure on projects, schemes or works not completed, although beyond the period of limitation;

(iii) Records connected with claims to service and personal matters affecting persons in the service;

(iv) Orders and sanction of a permanent character, until revised;

(b) The following should be preserved for not less than the periods specified against them :

Description of records

Period of preservation expressed in complete year

 

1

2

3

Register of contingent expenditure

5

...

Sub-vouchers for sums of Rs. 1,000 or less pertaining to contingencies.

3

Or till the inspections by the Inspectorate of offices and the audit staff of the Accountant General’s office whichever is earlier.

Detailed budget estimates of an office

5

...

Travelling allowance bills and acquittance rolls relating thereto.

3

...

Service books

...

See Subsidiary Rule 136-A of the Financial Handbook, Volume II.

Leave accounts of non-gazetted Government servants.

3

After death or retirement.

Cases in which invalid pensions have been sanctioned .

25

...

Other pension cases

5

After retirement.

Statement of monthly expenditure and correspondence relating to discrepancy in figures.

....

2 years or till the reconciliation is finally completed whichever is earlier.

 

 

[Correction slip no.5 dated 09-06-1981]

[Financial (Accounts) Section 1- File No.15(4)80]

Mortality returns of pensioners

5

...

Duplicate copies of receipts in used receipt book (form no. 1)

6

...

Pay bills and acquittance rolls where these are maintained separately, of Government servants.

35

...

NOTES—(1) Before any paybills are destroyed verification of temporary and officiating service as recorded in the service books or service rolls(as the case may be), must be made in accordance with the instructions contained in Subsidiary Rule 137 of the Financial Handbook, Volume II.

(2) The periods of preservation of accounts records in the Public Works Offices are prescribed separately by the Government.

(c) Where a minimum period after which any record may be destroyed has been prescribed, Heads of Departments and Divisional or District Officers may order in writing the destruction of such records in their own and subordinate offices on the expiry of that period.

(d) Heads of Departments are competent to sanction the destruction of such other records in their own and subordinate offices as may be considered useless but a list of such records as properly appertain to the accounts audited by the Indian Audit Department should be forwarded to the Accountant General for his concurrence in their destruction before the destruction is ordered by the Head of the Department.

(e) Full details should be maintained permanently in each office of all records destroyed from time to time.