Para 19.16.1 — CAM
Original Rule Text
(Based on Ministry of Finance (DEA) O.M.No.F.1(69)-B/74 dt. 22nd October, 1974 and O.M. of even No dated 8th May, 1975).
Note: Retention period indicated in Col.
(c) is to be reckoned from the date of close of the financial year to which the voucher/register/record relates, unless otherwise specified. (Authority: CGA F.No. TA-2-01001/1/2021-TA-II (Computer NO.5752) dated 12.7.2021.
19.16 PERIOD OF PRESERVATION OF RECORDS IN ELETRONIC OR PHYSICAL FORM MAINTAINED BY THE DEPARTMENTALIZED PAOs. 19.16.1 The table below indicates the retention period of various accounting records maintained by the PAOs. Irrespective of the period of preservation so prescribed, these records shall be preserved till completion of audit (statutory and internal) for the relevant period and the settlement of the objections so raised. The accounts records relevant to Appropriation Accounts and Finance Accounts will be preserved for the periods specified against each or until these documents are presented to Parliament, whichever is later. The provisions of APPENDIX 9 to G.F.Rs, 2017 shall be applicable for the retention of records referred therein.