Para 5.27 — MSO (A&E)
Original Rule Text
5.27 After the Classified Abstracts and Detail Books have been posted and the audit of the vouchers completed by the Office of the Accountant General
(Audit) the vouchers should be filed, a separate file being maintained for all classes of vouchers which have the same period prescribed for their retention (see paragraph 12.2) of Manual of Standing Orders (Administrative) so that there may be no difficulty in destroying them after the prescribed time. Within each file, the vouchers appertaining to each district schedule should be kept together, and the vouchers relating to a schedule should be arranged by minor heads and sub-heads and units of appropriation.
- CHAPTER 6
- ACCOUNTING OF LOANS AND ADVANCES
the duty of the Accountant General to watch its recovery.
What This Means
After vouchers have been posted into the Classified Abstracts and Detail Books and audited, they must be filed systematically. Separate files are maintained based on the retention period prescribed for each class of voucher, so that they can be destroyed on schedule without confusion. Within each file, vouchers are arranged by district schedule, then by minor heads, sub-heads, and units of appropriation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Vouchers are filed only after posting and audit are complete
- 2Separate files are maintained for voucher classes with the same retention period
- 3This arrangement enables easy destruction of vouchers after the prescribed time
- 4Within each file, vouchers are grouped by district schedule first
- 5Further sorting is by minor heads, sub-heads, and units of appropriation
Practical Example
After the March monthly accounts are compiled and audited, the AG office files all salary vouchers (5-year retention) in one set of files and all works vouchers (10-year retention) in another. Within the salary file, vouchers from Patna district are kept together, sorted by the minor head (e.g., District Administration) and sub-head (e.g., Officers' Pay). Five years later, the entire salary voucher file can be destroyed without sorting through mixed retention periods.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are vouchers grouped by retention period rather than by date or department?▼
Where is the retention period for different voucher classes specified?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.