Para 8.21 — MSO (A&E)
Original Rule Text
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.
# WORKS REGISTER
What This Means
When no minimum preservation period is prescribed for an initial or compiled account record in a Divisional or Sub-Divisional Office, the Divisional Officer must get the AG's approval before destroying it. If any records relate to works still in progress or may be needed for future audit, the AG should advise postponing destruction. Sub-divisional cash book copies submitted to the divisional office should be treated as original records, since the divisional accounts are based on these copies.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG approval needed to destroy records with no prescribed retention period
- 2Records related to works in progress should not be destroyed
- 3Records needed for future audit should be retained
- 4Follow preservation periods similar to those in the AG office (Para 12.2 MSO Admin)
- 5Copies of sub-divisional cash books are treated as original records
- 6Same criteria apply when Government proposes new destruction rules
Practical Example
A Sub-Divisional Officer in a PWD division wants to destroy 10-year-old measurement books. Since no specific preservation period is prescribed for measurement books in the state's rules, the Divisional Officer writes to the AG seeking approval. The AG checks and finds that two works from that period have pending audit objections, so he advises retaining those measurement books until the objections are settled.
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 copies of sub-divisional records treated as originals?▼
What preservation period should be applied when none is prescribed?▼
Can the Divisional Officer destroy records without AG approval?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.