Para 8.21 — MSO

8.21 When a minimum period for the preservation of an initial or compiled account record in a Divisional or Sub Divisional Office has not been prescribed in the rules framed by the Government concerned for the destruction of records, Divisional Officers are required to obtain the approval of the Accountant General before destroying that record. If any of the records proposed to be destroyed are connected with works or other accounts in progress or are likely to be required at a future date for audit purposes, the Divisional Officer should be advised to postpone their destructions. Such advice should be offered only with the approval of the Accountant General, and as far as possible, the periods of preservation prescribed for corresponding record of the Accountant General's office vide paragraph 12.2 of the Manual of Standing Orders (Administrative).

Note 1 : This criterion should also be applied in the scrutiny of any rules as regards destruction of records which the Government may propose to introduce.

Note 2 : Copies of Sub Divisional cash books or of other accounts records which Sub Divisional Officers submit to the divisional office should be treated as original account records, and not as copies, as the Divisional Officer's accounts rendered to the Accountant General's office are based on such copies and not on the original thereof.