Para 19.16 — CAM
Original Rule Text
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.
19.16.2 As far as possible, digitization of records/ documents in PAO may also be done on continuous basis and stored in a structured file. Before weeding out the vouchers relating to PF or Long term/short term advances or Refunds or revenue and schedules attached to Pay bills voucher, it is to ensure that the entries are posted in the concerned ledger, Broadsheet or relevant Registers as the case may be, and it is reconciled with the accounts. Before weeding out of the vouchers relating to final settlement of PF dues (Sl.No.7 and 8 below) and payment of provisional pension, CGEGIS, the same are recorded in the service book/e-Service Book.
19.16.3 Item-wise information about creation as well as clearance of items classified under suspense heads be maintained. Before weeding out of Suspense vouchers, it is to be ensured the item is liquidated in the register maintained for this purpose.
19.16.4 The standard retention periods for the document types provided for in the GFR and the CAM shall be adhered to in respect of e-records maintained in PFMS.
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.
SL. No. Nature of Record Retention Period
(a)
(b)
(c) I-VOUCHERS 1 Contingent Bills 2 2 Provident Fund vouchers other than final payment 2 3 Refund vouchers 2 4 Suspense vouchers 2 5 Pay Bills 2 6 TA/LTC Bills 2 7 Provident Fund vouchers through which final payments are made to persons other than subscribers:
(a) To minors 20
What This Means
This paragraph prescribes how long various accounting records maintained by departmentalized PAOs must be preserved, whether in physical or electronic form. Different types of records have different retention periods: for instance, most routine vouchers (pay bills, contingent bills, TA bills) are kept for 2 years, while PF final payment vouchers can be kept for 6 to 20 years, and pension-related files for up to 35 years. Records must not be destroyed until statutory and internal audits for the relevant period are complete and all objections settled. Digitization should be done on a continuous basis.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Routine vouchers (pay bills, contingent bills, TA/LTC bills) have a 2-year retention period
- 2Provident Fund final payment vouchers: 6 years (normal) or 20 years (payments to minors or non-declarees)
- 3Pension files and PPO registers: 35 years from retirement date or last family pension payment
- 4Records cannot be destroyed until audit is complete and all objections are settled
- 5PFMS data retention follows specific periods: sanctions 3 years, NTRP transactions 5 years, CGA Annual Accounts permanent
Practical Example
A PAO in the Ministry of Education wants to clear old record storage. They find pay bill vouchers from 2023. Since the retention period is 2 years and it is now 2026, they check that the statutory audit for 2022-23 is complete and no objections are outstanding. Only then can they proceed to destroy those vouchers. However, a PF final payment voucher from the same year paid to a minor beneficiary must be kept for 20 years, so it stays in storage until 2043.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the retention period for pension payment orders (PPOs)?▼
Can records be destroyed even if the retention period has passed?▼
How are PFMS electronic records treated?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.