Section 24 in The Punjab School Education Board Financial Regulations, 1979
24.
All vouchers in support of items of expenditure shall be retained for a period of eight years. Vouchers more than eight years old may be destroyed with the sanction of the Chairman provided no audit objection relating the same is outstanding. Account or documents relating to endowment funds shall not, however, be destroyed without the consent of the donor concerned and the specific order of the Chairman.Financial Powers and Delegation
