FINMIN order : Correction slip to Para 17.16 of CAM regarding period of preservation of records

Retention period of various accounting records – Correction slip to Para 17.16 of CAM: CGA OM dated 12.07.2021

F.No. TA-2-0100111/2021-TA-II/548
Government of India
Ministry of Finance
Department of Expenditure
Office of Controller General of Accounts

Mahalekha Niyantrak Bhawan
GPO Complex, E-Block,
INA, New Delhi-11 0023
Date: 12th July, 2021

Office Memorandum

Subject: – Correction slip to Para 17.16 of CAM regarding period of preservation of records

Please find enclosed the correction slip No. 21 dated 12-7-2021 relating to Para 17.16 (period of preservation of records) of Civil Accounts Manual for information and necessary action.

(Ashish Kumar Singh)
Dy. Controller General of Accounts

——————————————-

Government of India
Ministry of Finance
Department of Expenditure
Office of Controller General of Accounts

Mahalekha Niyantrak Bhawan,
GPO Complex, E-Block, INA, New Delhi-110023

Subject: Amendment in Civil Accounts Manual Revised Second Edition -2007 Volume-I & II (Reprinted in 2012)

Correction Slip No. 21

Dated: 12th July 2021

The Para 17.16 of Civil Accounts Manual has been substituted as follows:-

17.16 PERIOD OF PRESERVATION OF RECORDS IN ELECTRONIC OR PHYSICAL FORM MAINTAINED BY THE DEPARTMENTALIZED PAY AND ACCOUNTS

17.16.1 The table below indicates the retention period of various accounting records maintained by the Pay and Accounts 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.

17.16.2 As far as possible, digitization of records/ documents in PAO may also be done on continuous basis and stored in a structured Before weeding out the vouchers relating to PF or Long term/Short term advances or refunds of 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, in manual or electronic format, and it is reconciled with the accounts. Before weeding out of the vouchers relating to final settlement of PF dues (SI.No.7 and 8 below) and payment of provisional pension, CGEGIS, the same are recorded in the service bookie-service book.

17.16.3 Item-wise information about creation as well as clearance of items classified under deposit or suspense heads be Before weeding out of deposit or suspense vouchers, it is to be ensured the item is liquidated and shown in the register maintained for this purpose.

17.16.4 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.

SL. No.	Nature of Record	Retention Period
(a)	(b)	(c)
	II-OTHER RECORDS
1	Bill Diary	2
2	Register of files/Vouchers/registers
	(a) transferred to Departmental Recording Wing (i.e., Old record room of the Department Office)	25
(b) transferred to National Archives	Permanent
3	File Index Register	10
4	Register of valuables	5 years or till all outstanding items are cleared.
5	Expenditure Control Register (now Bill Passing cum E.C.R.)	1 year or till the Appropriation Accounts are discussed by the P. A. C. of Parliament, whichever is later.
6	Register of final post-check of pre-checked bills	1
7	Inward Claims Register and supporting documents received with Inward Claims	2 years or till the settlement oJ all items 111 corresponding Broadsheet and of audit for the relevant period and settlement oJ audit objections, whichever lS later.
8	Outward Claims Register	-do-
9	Schedule of Debits/Credits	3 years or till the Appropriation Accounts are discussed by the P.A.C. of Parliament, whichever is later.
10	T.E. Register	1
11	Appropriation Audit Register	1
12	Summary of Transfer Entries	2
13	Office copies of J.Es.	1
14	Ledger and Trial Balance	3
15	(i) Bank Scrolls with paid cheques/challans	2
(ii) Pension payment scrolls received from various public sector banks	2
16	Counterfoils of cheque books	2
17	Paid cheques	2
18	Review of Balances and papers connected therewith	2 (However, records/ reports 111 terms of Para 17.13 may be preserved on permanent basis).
19	Scheduled of Deposits (including any subsidiary accounts) for the month of March in which any item(s) has(have) credited to Govt. as lapsed deposits	25
20	Misc. correspondence regarding inter-Government and Reserve Bank adjustments	2
21	List of payments to be furnished by the D.D.Os.	2
22	Account ofreceipts to be furnished by the D.D.Os.	2
23	Bank reconciliation statement	1
24	Register of R.B.D. H.Qrs./P.S.B. Suspense	3 years or till all outstanding are settled.
25	Compilation Book (Daily Posting Register)	2
26	Departmental Classified Abstract	I
27	P.W. Classified Abstracts	1
28	Departmental Consolidated Abstract	1 (The information may be maintained 111 e-format for reasonable period viz.5 years for the purpose of reconciliation of old outstanding items)
29	Office copies of Monthly Accounts prepared by PAOs/Pr.A.Os. for submission to Pr.A.Os./C.G.A.	One year or till the annual accounts have been prepared, whichever is later.
30	Monthly account rendered by P.A.Os.	-do-
30A.	Monthly accounts of Public Works Disbursing officers with supporting schedules (except the schedules of Deposits), Schedules dockets, lists of payments and vouchers for payments other than those for land acquisition	10 complete accounts years
30B.	Schedule of Deposits (including any subsidiary account) for the month of March & Supplementary)	25 complete Accounts year
30C.	Vouchers for payment on account of acquisition of land	Permanent Record
31	Broadsheet of PAO Suspense (Receipts and Payments)	3 (The e-format of the record may be maintained as permanent record)
32	Register of Govt. servants lent on Foreign Service	10 years subject to condition that necessary information regarding recovery of contributions IS recorded in Service Book.
33	Stock Register of Cheque Books	2
34	Account of Cheque Forms	2
35	Office copies of information to bank regarding the cheque (Forms) brought to use	2
36	Register of requisition of Bank Drafts	1
37	Office copies of letter forwarding cheque/Bank Draft	1
38	PAO’s check register of outstanding pre-check cheques	5
39	Register of Cheques drawn	5 years or upto settlement of audit paras corresponding to register of cheque drawn whichever is earlier
40	Register of Cheques delivered	-do-
41	Establishment check register	2
42	Fly Leaf of Payment Register	2
43	Register of Special Charges	2 years subject to the condition that all sanctions still current are noted m new Register with progressive exp. Under proper attestation.
44	Register of Periodical Charges	-do-
45	Register of Grants-in-aid & Scholarships	3 years after all the utilization certificates have been received.
46	Objection Book	3 years subject to the condition that all outstanding items are transferred to next OB with full details.
47	Abstract of Objections	-do-
48	Office copy of letter forwarding Schedules of receipts Idisbursements for adjustment m books of other accounting units.	1
49	Office copy of letter sending cheque/Bank Drafts in settlement of accounts (inward)	1
50	Register of Broadsheet of Advances for HB/MC/and Interest thereon.	2 years after recoveries have been fully effected and reconciliation with ledger figures effected.
51	Register of Sanctions to Contracts	3
52	Advices to the R.B.I. (CAS) Nagpur by the Principal Accounts Offices and Clearance memos from CAS Nagpur	5
53	Assignment/Letter of Credit 111 favour of cheque drawing DDOs and correspondence relating thereto	2
54	Monthly branch bank statements and correspondence thereon.	3
55	Monthly put-through statements-Reconciliation memoranda and correspondence thereon.	5
56	Ledger/Broadsheet of DDS&R heads	Permanent
57	Broadsheets/Registers maintained for reconciling differences between Central Government balance as shown in the books of R.B.I. and as worked out in accounts (including P.S.B. Suspense, Reserve Bank Suspense and Reserve Bank Deposits)	5 years subject to the condition that the reconciliation with banks is completed.
58	Reserve Bank Statement of monthly transactions for the Department/Ministry	3
59	IRLA Ledger	10 years from the date of final settlement of accounts of the officers concerned after retirement etc. from Government Service.
60	File containing report and authorisation (including Form 7 of C.C.S. Pension Rules) for all types o1 pensions Viz.; Superannuation, invalid, family pension etc.	35 years from the date o1 retirement/death or after the last installment of family pension has been paid, whichever is later.
61	Register of P.P.Os. maintained in the office of the P&AO issuing the P.P.O.	35 years from the date of last entry made in the register.
62	Register of P.P.Os. maintained 111 the Principal Accounts Office in which P.P.Os./authorities routed through that office for being countersigned by the authorised officer and embossed with his special seal before being sent to the concerned Accounts Officer for arranging payment, are noted.	10 years from the date of last entry made in the register.
63	Files relating to Commutation of pension if the same is not dealt with in the file referred to at ( 1) above.	35 years from the date on which commutation becomes final
64	Final withdrawal Register	6 subject to verification of all entries in the respective ledgers and Broadsheets
65	Register of Temporary withdrawals	2
66	Register of Policies assigned to the President	35
67	Index Register of Provident Fund	35
68	Provident Fund Ledgers & Registers and P.F. Extracts supplied by Accountants General at the time oJ departmentalization of accounts 111 support of transferred G.P. Fund balances	35
69	Provident Fund Broadsheet.	2 Years after reconciliation 1s effected with Ledger and all outstanding unpasted items alongwith the debits appearing in the Broad Sheets have been duly carried forward to the subsequent year’s Broad Sheet.
70	G.P. Fund Schedules	3 years subject to non-existence of unpasted items for the period of the schedules and completion of agreement of Broad Sheet with Ledger for that period.
71	Statement of Central Transactions	25
72	Files containing correspondence regarding S.C.T.	6
73	Files containing Union Govt. Finance Accounts and related correspondence	6
74	Printed Union Government Finance Accounts	Permanent (two copies)
75	Files containing Appropriation Accounts and related correspondence.	10
76	Printed Union Government Appropriation Accounts	Permanent (two copies) (Civil)
77	Printed Demand for Grants	5
78	Files containing P.F. Final payment cases	Preservation should be five years from the date of last authorisation.
79	Files containing correspondence regarding Provident Fund allotment of GPF numbers, Transfer in and out of GPF balances etc.	5
80	Printed reports of C.&A.G. of India	One year after the settlement of all the audit observations reported therein.
81	Files containing correspondence regarding creation of new accounting offices, re-organisation or winding up of offices, banking arrangements and transfer of records to other offices.	Permanent (maintain in digital form)

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