Rule 320 — GFR

Rule 320 (1) Destruction of Records. Subject to any general or special rules or orders applicable to particular departments as prescribed in their departmental manuals, no Government record connected with accounts shall be destroyed except in accordance with the provisions of Appendix -9. Rule 320 (2) All the records prescribed for retention in Appendix - 9, if maintained in electronic form should mandatorily have a back up and adhere strictly to the retention period and the prescribed formats. The responsibility for verification and certification on a monthly/annual basis as prescribed under relevant rules should also be ensured. IX. EXPENDITURE FOR CONTINGENT AND MISCELLANEOUS PURPOSE2