Section 39 in The M.P. Janpad Panchayats (Accounts) Rules, 1999
39. Destruction of vouchers.
- All the vouchers, bills, cash memos and other documents supporting the payment shall be retained for atleast 3 years, after acceptance of the compliance by the Janpad Panchayat on the observations made in the audit report pertaining to that period. However, before destruction of the voucher, bill, cash memo or other document it must be ensured that the said document is not required or is not disputed or not likely to be required in connection with any enquiry, or legal proceedings or any recovery or likely recovery is pending in connection therewith. The Chief Executive officer should certify and authorise the destruction of the voucher in writing.
