Section 44 in The M.P. Zila Panchayats (Accounts) Rules, 1999
44. Destruction of Vouchers.
- All the vouchers, bills, cash memo and other documents supporting the payment shall be retained for at least 3 years, alter the date of acceptance by the appropriate authority, of the compliance on the audit observations by the Zila Panchayat, pertaining to that period. However, before destruction of any voucher, bills, cash memo or other document, it must be ensured that the said document is not required or is not disputed or is not likely to be required in connection with any enquiry, or legal proceedings or recovery. The Chief Executive Officer should certify and authorise the destruction of the voucher in writing.Preparation of Pay, Bills and Employees Records
