Correction slip to Para 17.16 of CAM – Period of preservation of records: CGA

Read this post in

Correction slip to Para 17.16 of CAM – Period of preservation of records in Electronic or Physical Form maintained by the Departmentalized pay and accounts: 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)
I-VOUCHERS
1 Contingent Bills 2
2 Provident Fund vouchers other than final payment 2
3 Refund vouchers 2
4 Suspense vouchers 2
5 Pay Bills 2
6 TA/LTC Bills 2
7 Provident Fund vouchers through which final payments are made to persons other than subscribers:
(a) To minors 20
(b) To other than minors not in accordance with declaration of subscribers 20
(c) To other than m111ors 111 accordance with declaration of subscribers 6
8 Provident Fund vouchers of final payments other than those mentioned in 7(a) to (c) 6
9 Vouchers pertaining to non-refundable withdrawals from Provident Fund 2
10 House Building Advance vouchers 6
11 Medical Bills 2
12 Deposits payment vouchers other than personal deposits 6 years or till all deposits are reconciled and final.
13 Pension vouchers 3
14 Vouchers relating to Government employees Insurance Schemes (Vouchers of payment from Savings Fund, Insurance Fund or of Insurance cover) 6
15 D.C.R.G. vouchers 6
16 Commuted value of pension paid by the PAO 6

 

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 of receipts 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 receiptsI disbursements 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)

 

SL. No. Nature of Record Retention Period
(a) (b) (c)
III-Other PFMS Data (From Appendix 3 of Data Retention, Archiving, Backup and Destruction Policy 2020 of PFMS)
82 e- Asset Register Permanent
83 Master Data

• Beneficiary Data

• Agency Data

• Bank Data

• Controller

• PAO

• DDO/CDDO

• Program Division

• IFD

• Scheme

• Vendor

• Employee

• Head of Budget Accounts (COA)

Scheme COA

Always should be maintained in active records and Inactive data should move to archival along with transactional data
84 Ack/NAck Responses 3 months post completion of reconciliation (Files till clear status is achieved)
85 Debit/Credit Status 3 Months post completion Ol reconciliation (not required once e-Scroll IS received or reconciliation lS confirmed. e- Scroll file required till CM received and reconciled.
86 Sanctions 3 Years post the final release (to be archived after sanction lS consumed)
87 Releases 3 Years post the final release
88 NTRP Transactions 5 Years post the Financial Year in which receipts were recorded
89 DBT Transactions 3 Years post the Financial Year in which transactions were recorded
90 Suspense Transactions 3 Months post completion OJ reconciliation or till settling oJ audit paras corresponding to suspense transactions whichever is later
91 Budget Data 3 years
92 lJser Access Data 6 months post the user is deleted from the system or as per audit requirements
93 Audit Data 2 years post completion of Audit or settlement of the objection(s) so raised, if any, whichever is later.
94 CGA Annual Accounts Permanent
95 EIS (Service Records) As per GFR
96 Direct Taxes Indirect Taxes GST Data is shared between PFMS & CBDT/CBIC/GSTN; files to be maintained in active mode as per mutual agreement.
97 e-Files/records may be digitized any one of the category

( I )Category-I (e-Files/records to preserved. permanently on which are of historical importance)

(2)Category -II (e-Files/records of secondary importance and have a reference value for a limited period)

*From ‘Categorization of Records’ of Record Retention Schedule of D/o Administrative Reforms & Public Grievances

or 10 years, it will be kept in the Department’ s server and thereafter transferred to the server of the National Archives of India

10 years on the Department’s server. In exceptional cases, if the record is required to be retained beyond 10 years it will be upgraded to Category-I

Authority: CGA’s (TA-II Section) File No. TA-2-01001/1/2021-TA-II (Computer No. 5752).

This issues with the approval of CGA.

(Neelakantan R.)
Sr. Accounts Officer (TA-II)

Click here to view/download the pdf

Also check the following links related to this topic:

Period of preservation of records – Proposed draft Para 17.16 of CAM

Digitization of Service Records of Employees

Preservation of Backup of Sanchay Post Databases – DOP

You might also like
Comments
Loading...