Section 240

All classes of account books and Treasury records both in use and completed shall be carefully preserved and secured. Approval for their destruction or other disposal may be sought from the State

Financial Officer, with the concurrence of the Auditor General and the Director of Museums after the minimum periods prescribed hereunder :-

240.1 Establishment and Salary Records -

the lifetime of any officer in receipt of a pension or retiring allowance and of any related beneficiaries.

240.2 Principal Treasury Ledgers -

20 years.

240.3 Treasury Cash Books, Subsidiary Ledgers, Abstracts,

Revenue Ledgers and Registers, Payment and Journal

Vouchers -

7 years.

240.4 Revenue Forms, Departmental Cash Books and Collectors

Statements -

2 years.