59 APPENDIX - 6 [Referred to in Rules 2.48, 3.52 and sub-rule 1 below 7.12] DESTRUCTION OF RECORDS PART - General The destruction of records (including correspondence) connected with accounts is governed by the following rules and such other subsidiary rules consistent therewith, as may be prescribed by Government with the concurrence of the Accountant General a) The following should on no account be destroyed: ~ Records connected with expenditure, which is within the statute of limitation. Records connected with expenditure on projects, schemes, or works not completed although beyond the period of limitation. Records connected with claims to service and personal matters affecting persons in the service Orders and sanctions of a permanent character, until revised. b) The following should be preserved for not less than the periods specified against them: - L DESCRIPTION OF RECORDS PERIOD OF PRESERVATION Register of contingent expenditure sub vouchers relating to contingent charges-- Sear i. not exceeding Rs. 25. 1 Year Provided that where local check is, exceeding Rs. 25.3 Year exercised by Department _mental authorities or by Accountant General's Office, sub-vouchers should no be destroyed until audit for the relevant period has been conducted and objections settled. — Detailed budget estimates of an office. 5 Years E Travelling allowance bills and acquittance rolls relating thereto. a vene Service books 5 Years: (after death or retirement, whichever is earlier). Leave accounts of officials. 3 Years60 {after death or retirement). Cases in which invalid pensions have been sanctioned 25 Years Other pension cases 5 Years (after retirement) Statement of monthly progressive 2 Years expenditure and correspondence relating to discrepancy in figures Mortality return of pensioners 5 Years c) Where a minimum period after which any record may be destroyed has been prescribed, Heads of Department and Divisional or District Officers may order in writing the destruction of such record in their own and subordinate offices on the expiry of that period counting from the last day of the latest official year covered by the record ) In regard to land presented to Government in the form of rent free lease for specific purposes, the departmental file recording negotiations with the owner of land for such lease shauld not in the interest of lesser and lessee be destroyed until the land is returned by the Department concerned to the owners or their successors, ) Heads of Department 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 Accountant General/Director, Audit & Accounts (Works) should be forwarded to him for his concurrence before the destruction is ordered by the Head of Department. f) Full details should be maintained permanently, in each office of all records destroyed from time to time. Part - || SPECIAL RULES RELATING TO DESTRUCTION OF TREASURY RECORDS The following Treasury Records may be destroyed, under the written order of the Deputy Commissioner, after the periods noted against each, the periods reckoning from the termination of the official year to which the records pertain. There is, however, no objection to any of these records being preserved for a period longer than that prescribed here, ifit is considered necessary in any case. PERIOD AFTER WHICH TO BE | DESCRIPTION OF RECORDS Seven Advice lists of State Bank of Pakistan Draft and Government drafts Neat61 >, _ | Application for Supply Bills, Remittance, pits transfer Receipts or drafts 3 Budget Estimate Ditto 4. | Certificate of charge of Treasury Ditto 5. | Challans for money paid into the Treasury Ditto Duplicate lists of revenue money orders 6. received with revenue money order Ditto cheque from the post office 7, | hallans of cash paid on account of es Income Tax 8 Deposits Repayment Register 12 Years 9. | Personal Ledger Register eee Receipts of the Postal Department for jo, }money drawn from the Treasury and eens. challans accompanying postal remittance to treasury. 44, _ | Routine correspondence with Accountant ayes General regarding accounts. 42, _ | Subsidiary registers of receipts and Dito payments ee 43, | Tehsil Siahs (Daily Sheets of Receipts givens and Payment). 44, | Sub-Treasury Day Cash Book (Receipts Seen & Payment. Treasury correspondence with offices 18. | other than Accountant General prea 16. | Indent for Treasury Forms 3 Years . 1 Year form the date it cases to be 17. | Specimen signature of treasury Officers, een 18. | Annual Return of mortality of pensioners. 1 Year jo, | Requisition for correction of treasury avec accounts 20. Treasurer's register of stamps sold and 12 Years62 discount allowed 21. | Invoice of stamp remittances 6 Years 22. _ | Register of challans issued Ditto 23. _ | Register of orders of payment Ditto 24, | Counterfoils of Tehsildars’ cheque Ditto 25. | Register of retrenchments Ditto 28. | Banking Ledger of Municipalities 12 Years 27. | Stamp Transactions Statements 3 Years (ae. Annual Stamp returns and reports 6 Years 29. _ | Monthly return of sale of stamps Ditto 20 Monthy statement showing the discount 3 Years Office copies of Quarterly Certificates of 31. | adequacy of postage stamps and postal Ditto stationery 32. | Annual forecast of all stamps 3 Years 33. | Indent for stamps 1 Year aA, igi ek ie and double eee 35. | Register of Kismwar 6 Years 36. | Siah Nawis register Ditto 37. | Abstract of Municipal Funds 12 Years BB Srna receipts and disbursement Ditto 39. _ | Abstract statement of Canal Revenue 3 Years 49. | Memo of vouchers 1 Year a Sait minus memo. (stamps and baa 42, _ | Plus and minus memo of Deposits Ditto63 43. Statement of Sheriffs Petty Account 6 Years Office copies of cash accounts and lists 44. | of payments eee 45. | Treasury irregularity statement 3 Years Original Tehsildari Letters of credit and a counterfoils a Years 47. _ | Notice of New Cheque Books On receipt of 2nd notice 48. | Correspondence regarding refunds 6 Years 49. Notice of closure of treasuries 1 Year 50. Form B.M. 31 1 Year 51, | Clearance Registers of treasuries 6 Years Letters of the Accountant General authorizing payment of —General Provident Fund and other. Funds (Final 52. | Payments).General Provident Fund and eter other Funds (Temporary Advances and insurance premia) +—— Scholarships House Building Advances _| Period of sanction 10 Years or until the whole amount of principal and interest accruing thereon is recovered. 53, Letters of credit issued in favour of} 1 year from the date on which the various Departments. period of the currency expires Retrenchment slips received from the | 54 | audit Office ives 55. Treasury Dak Books 1 Year 56, _ | Office copies of Telegrams. Ditto 57. Pay slips Ditto 58. Pre-audit Bills Slips Ditto Money Order acknowledgements in 58. | respect of Pensions Spsate, Discharged or cancelled treasury bills 10 Years after the date of their 60. payment or cancellation by renewal sub-division, ete.64 Correspondence — a) Pension arrear claims, file of 3years 61. b) Miscellaneous, files of Ditto ©) Used up pension certificates in lew Ditto of which fresh ones were issued, files of. 62. | Lists of cheques and R.T. Rs. Drawn Ditto excluding the year of issue 63. | Lists of cheques and R.T. Rs. Cancelled Ditto Authorities issued by AG/CMA&P or| 1. In ordinary cases, 3 Years after the other audit offices for payment of all kinds | accounts to which they relate have of pensions with connected papers e.g.| been settled. descriptive rolls ete When a pensioner has not drawn pension for consecutive years 3 years from the date of last 64. payment. Roll to be returned to the AGIC.M.A & P., etc. thereafier. When no claim to arrears is received from the pensioners death 3 years from the date of death. Roll to be returned to the AGIC.M.A. and P. thereafter Old pension payment orders and disposed of cases regarding payment of 85. | arears of pensions of deceased SYeare pensioners to their legal hei. Indent of cheque forms (Civil and Public 88. | works Department. Ditto: Requisition Forms for public works 87 | cheque and receipt Books Bitte Dally account of payments and receipts 88. | received from the banks. eee 69, | Review on working of treasuries, 12 Years 70. | Counter foils of cheques 3 Years 71. | Receipt Books Ditto 72. iil Treasury pass books Ditto65 Requisition form for Tebsildar cheque} 3 Years (the acknowledgement 73. | books and their acknowledgement by the | should be destroyed on receipt of a officer concerned. subsequent acknowledgement) Letters sanctioning grants to District} 6 Years. Sanction of a permanent 74, | Boards, municipalities, scholarships, nature should be preserved til gratuity, provident fund, ete their currency. Inspection notes on treasuries and sub L co | year after final disposal Statement of arrears of pension due to 76. | heirs of deceased pensioners. bie Forwarding letters of Pension Payment 77. | Orders, issued by the Accountant year General, Punjab 73, [Departmental sanctioning orders of a pensions 79. | Statement of lapsed deposits 6 years 80. | List of loan applications 2 years 81. | Loan notifications 10 years Intimation of stopped securities in go, | connection with the conversion of ‘old ite * —Hoans into new loans or the discharge of old loans. =, | Instruction in connection with new loans 83. | on discharge of old loans. a Other correspondence of ephemeral ere 4 year Advices of enfacement or cancellation of 85. | payment of interest on G.P, Notes eyears Acknowledgement of script and interest 88. | payment orders ev ede i: Register of War Bonds received for yee * | conversion: ¥ Application for conversion of securities 88. |and acknowledgement of receipt of Ditto securities tendered for conversion,66 Register of securities tendered for 89. | renewal, consolidation for sub-division 1Oyears Hi 90. Register of interest Warrants. 10 years 1 Payment order of coupons of bearer} 20 years, or until interest ceases to be bonds at a sub- treasury. paid from the sub treasury. Register of bonds registered for payment on of coupons at a treasury, ea years 93. | Register of coupons paid 1 year 94. Detailed list of bonds of which the Ditto coupons are payable at a treasury Register of promissory notes enfaced for 95. Ditto payment of interest at a treasury. i. Detailed list of notes enfaced for payment et of interest at a treasury 97. Register of payment of interest Ditto 98. Payment order of interest on promissory | 20 years or until interest ceases to be - notes at a sub treasury. paid from the sub treasury Acknowledgement for securities tendered i for renewal consolidation or sub division ‘Syears Register of Government securities 100. | deposited for safe custody. ‘Oivears: Application for safe custody of Bas Government promissory notes eye ‘Acknowledgment of receipt of 102. Government promissory notes received 1 year for safe custody at the treasury 403. Ledger account of Government 10 years promissory notes. 104, Check register of pay bills of Officers Thirty five complete account years . __ | Return of income tax under section 21 of eo aie Three complete account years. 106, | Statement of inspections and surprise | One complete account year visits to treasuries and sub treasuriesor 107. | Circulars of permanent nature. Not to be destroyed | jog, _ | Circulars and General letters other than fh yesm sflertheh oonen: above. 109. | Deposits receipt registers 35 years 110. | Statement of advances 35 years after recovery 111. | Treasury Cash Books 35 years 112. | Register of powers of attorney. Ditto 443, [Check Register of pensioners whose | 3 years after expiry of all pensions * | pension is debited to “Defence” entered in the register. 414, | Check register of payments by money Ditto order 115. | Pension circulars 5 years after their currency 116. | Diary and dispatch register 3 years Register of Gold, bullion, currency and | 3 years after final return of all valuables 17, _ {after valuables kept for safe custody in| entered therein or 3 years after these * | double lock but frequently taken for. have been transferred to new register and Checked by Audit party Register of valuables kept in safe custody | 3 years affer final return of all valuables jig, __ | 80 taken out frequently entered therein or 3 years after these have been transferred to new register and checked by audit party 14, |File relating to papers circulated with|3_ years after final return of all * | valuables. valuables. Registers of chequebooks, receipt books, | 3 years after the register is finished 120. | refund voucher books kept in double lock. | and all chequebooks, etc, entered therein have been issued 124 Register of padlock. Till the padlocks entered therein exist. Check register of transfer adjustments 422, | between central and provincial 12 years Government | Register of state bank deposits central 123 and provincial eveare 424, | Office copy of Daily advice/drawing 6 years schedule/delivery sheet issued on the68 Slate bank of Pakistan for payment of voucher, by treasury /sub treasury 2) The following item of records may be added to the list of the destructible record in the following manner: Public bonds held in public debt | 10 years from the date mentioned in 1 office clauses (a) (b) and (c) of sec. 18 of the securities Act, 1920. 2. Heirship certificate 3 years APPENDIX 7 Statement of the relations of audit with the Punjab Government Deleted