Section 22(14) in Gujarat Elementary Education Rules, 2010
(14)Accounts of income and expenditure.(b)All records should gradually be kept in electronics mode (Computerized).(c)The Director may from time to time specify the forms in which the registers and records mentioned in sub-rule (1) shall be kept.(d)The registers and records kept under sub-rule (1) are the property of the school. The General Register No.1 shall on no account be destroyed. Director will specify from time to time the period of which each of the other registers are to be preserved.(e)If a school is permanently closed the General Register and other Register/ Records shall be handed over to the Pay Centre School. The Elementary Education Officer shall maintain a list of General Register of all schools which have been permanently closed.(f)The head teacher of school shall be responsible for the timely submission of all reports and returns, for the neatness and regularity of the registers and for the safe custody of school records.Chapter - V Curriculum and Completion of Elementary Education
