Summary

This document outlines the periods for which records in accounts offices should be retained, providing specific details for various types of records. It references the statute of limitations for expenditure records, records of experiments, claims, and records related to statutory acts. The document also details different types of financial records categorized into tables with form numbers, particulars, and retention times.

Full Transcript

APPENDIX IX (See Paragraph 121) PERIOD FOR WHICH RECORDS IN ACCOUNTS OFFICES ARE TO BE RETAINED No record of the railway should be destroyed until after the expiration of the period prescribed f...

APPENDIX IX (See Paragraph 121) PERIOD FOR WHICH RECORDS IN ACCOUNTS OFFICES ARE TO BE RETAINED No record of the railway should be destroyed until after the expiration of the period prescribed for its preservation and full details should be maintained permanently of all records destroyed from time to time, Subject to any orders issued by the Railway Board, in a particular case, the periods for which the records of the railway shall be preserved, should be prescribed by the General Manager, except that the periods for the preservation of records of initial accounts in the executive offices and for other records {including correspondence) in such offices as may be connected with the accounts rendered to the Accounts Department, should be prescribed after consultation with the Financial Adviser and Chief Accounts Officer. The following records should, however, on no account be destroyed without prior approval of the Head of the Department concerned: — (i) Records connected with expenditure which is within the statute of limitation. (ii) Records connected with expenditure on works not completed, although beyond the period of limitation. (iii) Records of experiments and observations, (iv) Records connected with claims to service and matters of persons in service. (v) Records required in connection with investigation of cases by Vigilance, Enquiry Committees etc. Records related to statutory Acts viz Service Tax, Excise, CENVAT etc. shall be preserved for minimum preservation period prescribed under the statutory provisions and shall on no account be destroyed without prior approval of the Head of the Department concerned.(Authority: Board’s Letter No. 2010/AC-II/1/3 dated02.01.2015) – Acs no.40. The list below is not exhaustive. In the case of records not mentioned in the list, the Financial Adviser and Chief Accounts Officer may after consultation with the General Manager prescribed the periods for the preservation of such records. Notwithstanding the minimum period prescribed herein, all returns (and all connected documents) on which internal check has not been completed or on which objections have been raised either in Audit or by Accounts as also those which are required to verify the claims preferred within statutory time limit, should be retained until the arrears in internal check are cleared or until the objections are regularized and claims settled. S. No. Form No. Particulars Number of complete account years to be preserved 1 2 3 4 1. Com../T-14 (Revised) Ticket Indent for Passengers 1 Year S. No. Form No. Particulars Number of complete account years to be preserved 1 2 3 4 2. Com../L-48 Luggage Ticket Local 1 Year 3. Com../L-49 Luggage Ticket Through Traffic 1 Year 4. Com../T-9 Clock Room Ticket 1 Year 5. Com./P-38 & P-39 Way-bills for Booking of Animals, Birds etc. 1 Year Local/Through Traffic. 6. Com./T-8 (Revised) Ticket Collector's Report 6 Months 7. Com./P-35 & P-37 To Pay Parcel Way Bills Local/Through 1 Year Traffic. 8. --- Return of Coaching Vehicles inter-changed 3 Years between India and Pakistan. 9. Com./C-33 (Revised) Coaching Transit Memo for Balance Sheet 6 Months etc.Monthly-Local 10. Com./C-34 (Revised) Coaching Transit Memo for Passengers etc. 6 Months Monthly-Local. 11. Com./C-35 (Revised) Coaching Transit Memo for Parcels & Motor 6 Months Traffic-Through. 12. Com./C-36 (Revised) Coaching Transit Memo for Passengers etc. 6 Months Through. 13. Com./C-37 (Revised) Coaching Transit Memo Periodical-Local 6 Months 14. 1338-CM Coaching Station Balance Sheet 2 Years 15. Com./P-15 & P-16 Passenger Classification Local/Through 3 Years (Revised) 16. Com./P-21 (Revised) Passenger (Government) Return-Local 3 Years 17. Com./P-22 (Revised) Passenger (Government) Return-Through 3 Years 18. Com./R-19 (Revised) Return of Excess Fare Local/Through 3 Years S. No. Form No. Particulars Number of complete account years to be preserved 1 2 3 4 19. Com./L-24 (Revised) Return of Animals and Birds etc.-Local 3 Years 20. Com./L-25 (Revised) Return of Carriages, Motor Cars and Boats 3 Years etc. 21. Com./L-26 (Revised) Return of Luggage (Ordinary) Local 3 Years 22. Com./L-29 Return of Through Luggage (Ordinary) 3 Years 23. Com./L-27 & 28 Return of Animals, Birds Carriages and 3 Years (Revised) Boats etc. Through. 24. Com./D-16 (Revised) Left Luggage, Demurrage and Wharfage 1 Year Return. 25. Com./P-3 & 4 Abstract of Local/Through Parcel/Motor 2 Years (Revised) Traffic Outward. 26. Com./P-l & 2 Abstract of Local/Through Parcels/Motor 2 Years (Revised) Traffic Inward. 27. Com./R-12 (Revised) List of Refunds of Overcharges 1 Year 28. Com./D-14 (Revised)& Return of Goods Demurrage/Wharfage 1 Year Com./W-6 (Revised) 29. — Statement of Goods handled by 6 Years Contractors. 30. Appendix XXIII/ Handling Bills 6 Years B-CM 31. Com./G-17 (Revised) Goods Transmit Memo Monthly Local 6 Months 32. Com./G-18 (Revised) Goods Transmit Memo Periodical-Local 6 Months 33. Com./G-19 Goods Transmit Memo Periodical Monthly 6 Months Through. 34. 2053-CM Goods Balance Sheet 2 ½ Years 35. Com./O-6 (Revised) List of Outstandings 2 ½ Years S. No. Form No. Particulars Number of complete account years to be preserved 1 2 3 4 36. Com./C-9 (Revised) Cash Remittance Note 1 Year 37. Com./C-ll (Revised) Cash Transmit Notes of 3½ Years Miscellaneous Receipts. 38. L.T./CM Statement of Telegraph Cash Transactions 1 Year 39. L.T./24 Invoice of Message Drafts 1 Year 40. Com./M-2 Money Receipt 1½ Years 41. A-2248 Return of Telegraph Message paid for 1 Year 42. — Railway Service Message Form 1 Year 43. A-2802 Error Sheet 2 Years 44. A-2754 Advice of Check of Station Balance Sheet 2 Years 45. A-3203, 3219, 3220 Traffic Book 5 Years & 3225 46. A-3233 Summary of Traffic Book for Journal 3 Years Entry. 47. Com./T-24 Report of Travelling Inspector of Accounts. 2 Years 48. Com./T-24 Statement of Tickets on hand 1 Year 49. — Station Master's Relief Certificate 3 Years 50. — Traffic Cash Check Sheet 2 Years 51. — Advice of Tickets issued 1 Year 52. — Return of Passes and PTOs issued 1 Year 53. A-2923 Accounts Office Balance Sheet 3 Years 54. — Station Pay Order 2 Years 55. __ Cheque Pass (Counter-Foils) 1 Year 1 Year 56. --- Register of Passes issued 1 Year Register of Passes issued 1 Year 57. Com./T-12 (Revised) Collected RFT Foils 3 Months ed) Collected RFT Foils & Com./T-13 (Revised) 3 Months sed) ed) Statement of Non-issued Tickets 1 Year Incorrect Statements 3 Years Office Copy of Carriage Bills 3 Years S. No. Form No. Particulars Number of complete account years to be preserved 1 2 3 4 58. Corn./T-18 (Revised) Statement of Non-issued Tickets 1 Year 59. A. 2117 Incorrect Statements 3 Years 60. A. 2908 Office Copy of Carriage Bills 3 Years 61. A. 2722 Cash Register-Cash and Vouchers 2½ Years 62. A. 2330 Machine Prepared Abstracts O/C Local 1 Year 63. — Machine Prepared Abstracts O/C Through 1 Year Traffic 64. A 2331 Paid Statements-Local (Outward) 3 Years 65. — Paid Statements Through-Traffic 3 Years 66. — Accounts copies of Machine 3 Years Prepared Abstract received from other Railways. 67. A.2325 Error Statements Daily 6 Months 68. A. 2325 Error Statements Monthly 2 Years 69. A. 2336 LDCC Statement received from other 2 Years Railways. 70. A 2138 Pilgrim Tax Statements 2 Years 71. A. 2325 Statement of incorrect Invoices 3 Years (Over/ Undercharges) of Outward-Local. 72. A. 2344 Statement of Crane Charges 1 Year 73. A. 2346 Siding Charges Statement 2 Years 74. A. 2138 Statistical Statement No. 8 2 Years 75. A.1959 List of Unpaid Wages 3 Years 76. A.304 General Cash Book 10 Years 77. A. 306 Cash Abstract Book (Receipts and Disburse- 3 Years ments) S. No. Form No. Particulars Number of complete account years to be preserved 1 2 3 4 78. A. 307 Journal 10 Years 79. A. 310 Ledger 10 Years 80. Appendix XII- A Monthly Account Current Capital 2 Years 81. Appendix XI- A Monthly Account Current Revenue 2 Years 82. A, 406 Transfer Certificate 2 Years 83. A. 308 Journal Slip 5 Years 84. A. 728 Finance Accounts P 85. A. 702 Annual Capital and Revenue Accounts P 86. A. 1946 Chief Cashier's Cash Book (Payments) 10 Years 87. A. 1954 Cashier's Cash Book 5 Years 88. A. 1944 Remittance Note 1 Year 89. A. 313 Register of Earnings 1 Year 90. A. 1817 Register of Paper Securities 20 Years 91. Annexure I} Pay Bill 10 Years Chapter XII} 92. Annexure II} Memo of Difference in Pay Bills 3 Years Chapter XII} 93. — Travelling Allowance Bill 3 Years 94. Annexure IV} Absentee Statement 3 Years Chapter XII } 95. — Journal of Duties performed 3 Years 96. — Statement of Deductions from Pay 3 Years 97. — Pay Order 3 Years Note: — The preservation period of Pay order in respect of payments of handling Bills and Out Agency bill will he 6 years. Preservation period of other pay orders would however continue to be 3 years 98. A. 1104 Register of Bills Received for 6 Years Internal Check. 99. A. 1107 Abstracts of Bills Passed 10 Years S. No. Form No. Particulars Number of complete account years to be preserved 1 2 3 4 100. A. 1139 Register of Bills Recoverable 5 Years 101. --- Leave Account of Non-gazetted Staff (i) 5 years after retirement. (ii) 3 years after death. (iii)10 years after resignation, discharge, removal or dismissal from service. 102 Service Records of Non-gazetted Staff Same as for leave accounts provided the Pension, Provident Fund and Gratuity /Special Contribution to Provident Fund Claims have been disposed of. 103 S, 2001 Inventory of Dead Stock 2 Years 104 S. 3001 Annual Statement of Stores Transactions 2 'Years 105 S. 2809 Purchase Register 6 Years 106 S. 2812 Stock- Verifiers' Report of Discrepancies in 3 Years Stores 107 S. 1539 Advice Note of Stores Returned 2 Years 108 S. 1539 Advice of Stores Returned (from Workshop) 2 Years 109 S. 2617 Class Ledgers 3 Years 110 S. 2618 Consolidated Class Ledger 5 Years 111 S. 2740 Stock Adjustment Account Register 3 Years S. No. Form No. Particulars Number of complete account years to be preserved 1 2 3 4 112 — Statement of Overtime and Allowances 3 Years (Authority:-2008/ACII/1/7 dated 23.02.09)— acs no. 29 113 ---- Workshop Out-turn Statement 2 Years 114 ----- Schedule of Indirect Charges Debitable to 2 Years Work Orders. 115 — Statement of Works Completed in Workshops 2 Years 116 Workshop Deposit Schedule 3 Years 117 --- Monthly Account Current 3 Years 118 Monthly Statement of Locomotive Expenses 6 Months 119. Monthly Statement of Carriage and Wagon 6 Months Expenses. 120. E. 1304 Labour Pay Sheets 5 Years 121. E. 1456 Register of Tools a n d Plant 2 Years 122. E. 1466 Ballast Train Return 1 Year 123. E. 1461 Adjustment Memorandum 3 Years 124. E. 1338 Contractors" Bills 6 Years 125. E. 1706 Completion Reports 5 Years 126. E. 1435 Petty Stores Return 2 Years 127. A. 851 Objection Statements 1 Year 128. E. 1480 Register of Capital and Depreciation Reserve 10 Years Fund Expenditure. 129. E. 1473 Register of Works 10 Years 130. A. 854 Objection Book 2 Years 131. A. 312 Revenue Allocation Register 3 Years S. No. Form No. Particulars Number of complete account years to be preserved 1 2 3 4 132. — Form of Provident Fund Declaration Five Years after the Claim has been disposed of. 133. A. 909 Provident Fund ledger 35 Years 134. A. 912 Check Sheet 3 Years 135. — (1) Final Payment vouchers of Provident Fund/Special Contribution to Provident Fund— (i) Vouchers on which payments have been made to persons ^other than the subscribers. (ii) To minors 25 years (iii) To other than minors — (a) not in accordance with 25 years nomination of the subscribers. (b) in accordance with the 40 years nomination of the subscribers. (2) Vouchers on which payments have been 4 Years made to subscribers. 136. ---- Pension Papers Five years after the date on which the Pension becomes inoperative. 137. --- Pension Paid Vouchers 5 Years 138. --- Bills for Ex -gratia Payments 3 Years 139. A. 1022 Register of Pension a nd DCRG 10 Years 140. A. 1035 Check Register of Pension Payments - 3 Years *************

Use Quizgecko on...
Browser
Browser