1.10 Accounts | ||
1 | Head Office Cash Book | 3 years |
2 | Contingent Bills (copies) | 3 years |
3 | Schedule of receipts and payments (copies) | 3 years |
4 | Memo of disbursement of pay and allowances with receipts for money paid by the Postmaster | 3 years or 1 year after the completion of audit whichever is later (i.e. maximum 3 to 6 years) |
(DG 62-37/86 dt.25/06/87) | ||
5 | Runner’s appointment certificates | Permanent |
6 | Remittance advice and acknowledgement | 18 months |
7 | Daily lists of telephone revenue collections | 2 years |
8 | Monthly statements of fluctuating charges in form A | 1 year |
9 | Counterfoils of pay orders | 3 years from the date of issue of last pay order |
10 | Register of refunds (ACG 27) | 5 years |
(Part II of Annexure ‘A’ of Appendix 5 of P&T FHB Volume I) | ||
11 | Objection statements and retrenchment memoranda | 3 years |
12 | Receipts for money paid (other than those filed with the acquittance rolls) | 3 years |
13 | Register of losses, recoverable advances and retrenchments | 4 years |
14 | Letter of authority for payment to another person or agent | 35 years |
15 | Inspection reports from the Audit Office/Accounts Office | 1 year after the next inspection provided all the items have been settled |
16 | Correspondence relating to sanctions and revision of establishments etc | 3 years (in the case of Post Offices and Railway Mail Service Offices to be destroyed as soon as a new revision is sanctioned) |
17 | Register of Security Deposits or Bonds | 10 years |
18 | Correspondence relating to losses, defalcations etc | 18 months after final orders have been passed (one year in the case of Post Offices and Railway Mail Service Offices) |
19 | Papers relating to grant of advances of pay, travelling allowances, purchase of motor cars
etc |
3 years |
20 | Last pay certificates | 3 years |
21 | Renewal of sanctions to temporary establishment | 3 years |
22 | Register of Budget grants | 5 years |
23 | Correspondence relating to fund deduction etc | 1 year |
24 | Receipts and invoices with the exception of those under dispute | 3 years |
25 | Demands for Licence Fee, etc on departmental buildings | 3 years |
26 | Gazetted Officer’s Pay Slips | 1 year |
27 | Charge Reports (office copies) | 1 year |
28 | Register showing the name, designation, pay etc of Gazetted Officers drawing pay from a disbursing office | 5 years |
29 | General Provident Fund record relating to GPF Membership | 1 year |
30 | General Provident Fund record relating to nomination | 1 year subject to
(a) Original nomination being placed in Volume II of the Service Book of Group D Government servant and |
(b) Nomination in original or an authenticated copy thereof being placed in Volume II of the Service Book/Personal File in case of other Government servant | ||
31 | Records relating to adjustment of missing credits in GPF accounts | 1 year |
32 | Records relating to financing of insurance policies from GPF accounts | 1 year subject to an authenticated copy of the sanction being placed on the personal file |
33 | Records relating to final withdrawal from GPF, eg for house building, higher technical education of children etc | 1 year |
34 | GPF annual statements | 1 year |
35 | Grain compensation and overtime allowance etc, Bills | 6 years |
36 | Service Rolls | 5 years after death, resignation, discharge or retirement whichever is earlier |
37 | Register of Sanctioned Establishment | At the end of one year after new one has been prepared |
38 | Register for maintaining particulars of accounts records destroyed | Permanent |
39 | Contingent Sub Vouchers | 3 years |
40 | Bills for reimbursement of medical charges | 6 years |
41 | Register of cheque/receipt books | 5 years from the date of last entry in the register |
42 | Register of Destruction of records | Permanent |
42(a) | Loan Register | 10 years |
43 | Register of Files/Vouchers/Registers
a) Transferred to Departmental recording Wing i.e. old records room of the Department/Office |
25 years |
b) Transferred to National Archives | Permanent | |
44 | File Index Register | 10 years |
(Part I of Annexure ‘A’ of Appendix 5 of P&T FHB Volume I and Appendix 13 of General Financial Rules) | ||
45 | Annual establishment return (Book of Establishment) | 35 years |
46 | Expenditure sanctions not covered by paragraph 11 on page 27 including sanctions relating to grants-in-aid | 3 years or one year after completion of audit, whichever is later |
47 | Arrear claims (including sanction for investigation, where necessary) | 3 years or one year after completion of audit, whichever is later |
48 | Records relating to contingent expenditure | 3 years or one year after completion of audit, whichever is later |
49 | Budget estimates/revised estimates of an office | 3 years |
50 | Travelling allowance bills and Acquittance Rolls relating thereto | 3 years |
51 | Service Book (including leave account) | 3 years after death/retirement or date of final sanction of pension, whichever is later |
52 | Invalid Pension | Till the youngest son/daughter attains the majority or five years, whichever is later |
53 | Family Pension | Till the youngest son/daughter attains the majority or five years, whichever is later |
54 | Other pensions | Till the youngest son/daughter attains the majority or five years, whichever is later |
55 | Life Certificate and Certificate of unemployment obtained from pensioners who are paid their pensions by money orders | 5 years |
56 | Money order receipts and acknowledgements of pensioners | 5 years |
57 | Statement of monthly progressive expenditure and correspondence relating to discrepancy in figures | 2 years |
58 | Pay Bill Register | 35 years |
59 | Office copies of establishment pay bills and related schedules (in cases where pay bill register is not maintained) | 35 years |
60 | Schedules to establishment pay bills for the period for which Pay Bill Register is maintained | 3 years or one year after completion of audit, whichever is later |
61 | Acquittance Rolls of pay and allowances (other than travelling allowances) | 3 years or one year after completion of audit, whichever is later |
62 | Bill Register maintained in Form TR.28-A | 5 years |
63 | Bill of charges for conveyance of mails, etc and payees’ receipts for money paid (other than those filed with establishment pay bills) | 6 years |
64 | Muster rolls and Register of muster rolls | 5 years |
Note 1 : Before any pay bills are destroyed the periods of temporary and officiating services, as recorded in the service books of the Government servant concerned should be verified by the Head of the Office from the pay bills and the fact of such verification should be recorded under proper attestation in the service books. | ||
Note 2 : The acquittance rolls of Gramin Dak Sevaks should be preserved for 45 years for the purpose of verification of their services. | ||
Note 3 : Receipts for money paid filed along with the acquittance rolls should be preserved for the period prescribed for the relevant acquittance rolls. |
||
Note 4(Appendix 5 of P&T FHB Volume I) | ||
65 | Schedule of customs duty and other charges realised in cash on inward foreign parcels and letter mail articles | 1 – 1½ years |
66 | Schedules of cash refunds of customs duty and postal fee | 1 – 1½ years after the items assessed to the customs duty are finally disposed off |