Section 40 in The M.P. Gram Panchayats (Accounts) Rules, 1999
40. Destruction of Vouchers.
- All the vouchers, bills, cash memos and other documents supporting the payment must be retained for atleast 3 years after acceptance of the compliance by the Panchayat on the observations made in the audit report pertaining to that period. However, before destruction of any voucher, bill, cash memo or other documents it must be ensured that document is not required or is not disputed or otherwise likely recovery to be required in connection with any enquiry, or legal proceedings or any recovery or likely is pending in connection therewith. The Sarpanch should certify and authorise destruction of the vouchers in writing.
