PN023
January 2002
Management of Face Value Forms and Disposal of Records
Contents
Page No.
1. Management of reserve stocks
2
2. Deficiencies and losses
2
3. Disposals, cancellations and returns
2
4. Securities to the state
2
5. Postal and delivered articles
3
6. Remittance register and opening of post
4
7. Disposal of Records
5
Annexures
Annexure A:
Prescribed Retention Periods
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Definitions:
Face Value forms: deemed to include all documents having a potential value including : stamps, receipts,
licenses, cheques.
Security : means any cash or document which is given as a security/guarantee in respect of a debt to the
State or
for the fulfilment of a contract or for any other purpose.
1. Management of reserve stocks
1.1
All persons entrusted with the safekeeping of the reserve stock of face value forms shall
keep a register in which shall be recorded:
(a) The number and value of forms received
(b) The number and value of forms issued
1.2
All face value forms shall be kept in a safe or strong room and shall be in the custody of a
person other than those by whom such forms are required for use.
For audit purposes, the receipts shall be kept neatly in the same sequence as recorded in
the register.
All stocks received shall be counted in detail and taken on charge immediately. All issues
shall be recorded and supported by the signature of the person receiving the forms.
The register must be balanced regularly and verified with the stock on hand at least once
a month and the register should be signed and dated as proof that this has been done.
The used receipts shall be checked regularly and at least once a year the head of the
office should verify that an inspection has been undertaken.
The reissue of forms between offices should be limited to the absolute minimum.
Face value forms should be shall be used in a consecutive numerical order and the
originals of cancelled/used forms should not be removed from the relevant books but
reserved for inspection.
Whenever a person is relieved of their duties, the stock shall be checked by the person
taking over the duties. A handing-over certificate shall be completed and signed by both
persons.
The issue of forms must not exceed the users immediate requirement and when not in use
should be kept locked in a safe.
The person responsible for the checking of daily cash should maintain a record of all
forms issued to the counter clerks.
1.3
1.4
1.5
1.6
1.7
1.8
1.9
1.10
1.11
2.
Deficiencies and losses
2.1
3.
Disposals, cancellations and returns
3.1
3.2
3.3
3.4
4.
Any deficiency/destruction/damage/loss of face value forms are to be reported to the chief
financial officer and the Auditor-General immediately. Written proof of the action taken
must be maintained for audit purposes.
Where for any reason it becomes necessary to cancel a form, the word cancelled should
be written across the face of the original and copies of the form and must be preserved for
inspection.
All obsolete cheques should be destroyed and the certificate issued to the AuditorGeneral.
All obsolete receipt books and other face value forms except for cheques shall be returned
to the government printers who in turn will certify their destruction to the Auditor-General.
A report should be presented to the chief financial officer on any forms that have been
inadvertently spoiled.
Securities to the state
4.1
4.2
All securities (which can be convertible into cash) held in a department shall be kept in a
safe of strong room.
The responsibility of the designated official must be made in writing.
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4.3
A register shall be kept containing the following:
4.3.1
Consecutive number
4.3.2
Date of issue of security
4.3.3
Date of receipt
4.3.4
Period of validity
4.3.5
Period for which security is required
4.3.6
Nature of security
4.3.7
Purpose
4.3.8
By whom given and in whose favour
4.3.9
Under what law, regulation or authority given;
4.3.10 Amount or estimated value of security;
4.3.11 Names and addresses of sureties;
4.3.12 Date and particulars of release, substitution, amendment or cancellation;
4.3.13 Departmental references.
4.4
The consecutive number of a security held in respect of a loan, advance or debt shall also
be recorded on the page of the relevant register.
4.5
Examination of Securities
The accounting officer or his nominees shall ensure that the securities under his/their
control are examined at least once in each financial year and satisfy himself/themselves
that –
(a)
(b)
(c)
(d)
(e)
5.
all securities are correctly recorded in the register of securities;
the amount or value of each security is adequate in each case;
no security is in danger of prescription;
no issuer of a document of security or guarantee has died or is legally incompetent;
the securities in general are in order a certificate in confirmation signed and dated.
Postal and delivered articles
5.1
Receipt of Post
All postal articles shall be collected from the post office by responsible person, and in the
case of –
(a) departments renting private bags, conveyed in a bag sealed or locked by postal
officials;
(b) departments renting post boxes, be removed direct from the post boxes into a case or
bag, supplied by the department, for conveyance.
5.2
Upon receipt of the post the persons shall establish whether the private bag is still
properly sealed or locked before the postal articles are removed.
5.3
A list or slip in respect of registered or certified postal articles is prepared in triplicate by
the post office, and the original and one copy are placed in the postal bag or post box of
the department concerned.
5.4
Upon receipt of the list or slip the persons referred to in T.I Q4.2.4 shall enter the number
of every registered and certified article and the name of the office of dispatch in the
register of registered and certified post, sign the original of the list or slip and collect the
articles at the post office or arrange for them to be collected by a trustworthy person. All
registered or certified articles shall be conveyed in licked containers.
5.5
The articles shall upon receipt be carefully checked with the list or slip in order to establish
whether all the articles signed for have been received.
5.6
The articles shall then be examined to ascertain whether or not they have been tampered
with. If they have been tampered with, the postal official’s attention shall immediately be
drawn to the fact, and he will arrange for his supervisor to be present at the opening of an
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article which has been tampered with to establish its contents, whether anything is missing
and what further action is necessary.
6.
5.7
The persons referred to in T.I. Q4.2.4 shall open the articles and record the name of the
sender and details of the contents of the envelope or package in the register opposite the
numbers, which have already been recorded therein. If the articles contain remittances or
negotiable instruments they shall be entered in the remittance register.
5.8
All moneys and other negotiable instruments received through the post or by delivery book
shall immediately be handed to the person assigned to deal with them and, where
applicable, brought into account. An acknowledgement of receipt shall be obtained in the
relative column of the remittance register.
Remittance register and opening of post
6.1 Where remittances or other negotiable instruments are received a remittance register, shall be
kept for recording details. The following should be included:(a) Date of receipt;
(b) how received (by ordinary, certified or registered post or by
delivery book);
(c) from whom received;
(d) address of sender;
(e) nature of remittance;
(f) the purpose of which received;
(g) amount of the remittance (where applicable);
(h) signatures of persons present at the opening of the mail;
(i) signature of person to whom handed over;
(j) number of receipt issued or other manner of disposal; and
(k) signature of person responsible in terms of T.I. Q4.2.5 for checking of then register and
date of
the check.
6.2 Pages are consecutively numbered.
6.3 The duty of receiving and opening mail and recording must be assigned in writing, where
possible a second person should be nominated in writing to assist in this duty.
6.4 Head of the office designated shall check the prescribed remittance register at least once a
week sign and date.
6.5 Persons receiving remittances or negotiable instruments delivered by hand shall verify the
contents of the letter or package and if entered in a delivery book shall sign the entry in that
book in acknowledgement of receipt and enter or cause the remittance or negotiable
instruments to be entered in the remittance register.
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7.
Disposal of Records
7.1
Custody
Records are to be properly and safely stored, if possible, under lock and key, in a room
specially equipped for this purpose. The control over and care of the records is to be
entrusted to a specific person, in writing, This person, known as the Officer in Charge of
Archives, is to ensure that:
(a) The records are clearly labelled and neatly and orderly arranged, in order to facilitate
reference thereto.
(b) Regular inspections are carried out in order to ensure that the foregoing has been
complied with and that the available storage space is being utilised as economically
and
efficiently as possible.
7.2 Disposal Authority
The prescribed retention periods for maintaining state records has been attached as
Annexure A.
Should circumstances necessitate a deviation from the prescribed retention periods,
representations in writing are to be submitted to Treasury.
Particulars of records in respect of which no disposal authority exists, are to be submitted
to Treasury. It is to be certified that there are no reasons for not destroying the records
and at least two years have elapsed since the date of finalisation of the records. The
certification must include the assurance that any questions by the Public Accounts
concerning the records, have been answered in full.
7.3 Destruction and Destruction Certificate
Records which are subject to a retention period may be destroyed without further ado after
expiry of the prescribed retention period. The date of destruction is be to calculated from
the date of the last entry, on condition that, before the destruction of the records, it is
certified that any questions by the Joint Committee on Public Accounts have been
answered in full.
The following certificate must be maintained by the Accounting Officer for audit purposes
after records have been destroyed in terms of these instructions.
CERTIFICATE OF DESTRUCTION
I
certify
that
the
records
listed
hereunder
…………………………………………….
Linear metre shelving/storage space was destroyed today.
which
Signature ………………………………………………………………
Designation …………………………………………………………..
Department …………………………………………………………..
Office/Section ……………………………………………………….
Date ……………………………………………………………………
Classification as
per Annexure II(eg.
D.I.H.7, etc)
Number of
record (if any)
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Description
Period
occupied
PN023
January 2002
Annexure A
DEFINITION OF SYMBOLS
The symbol used in the last column denote the following:
D – Records may be destroyed after the number of years indicated.
P – Records to be retained permanently.
List of records and manner of disposal:Classificati
on
A.
B.
1
2
3
4
5
6
C.
1
2
3
D.
1
2
3
4
Description
Public
debt
registers……………………………………………………………….
Ledgers
Main
Ledgers……………………………………………………………………
….
Subsidiary
ledgers………………………………………………………………….
Personal
ledgers
…………………………………………………………………..
Personal
debts
and
debtors’
ledgers……………………………………………
Stores
ledgers……………………………………………………………………
….
Equipment
ledgers…………………………………………………………………
Cash Books
1
2
Receipt
cash
books………………………………………………………………..
Expenditure
cash
books…………………………………………………………..
Petty
cash
books……………………………………………………………………
F.
Journals
1
2
3
4
5
6
7
Journal
entry
slip…………………………………………………………………..
Journal
slip
summaries……………………………………………………………
Bound
journals……………………………………………………………………..
Journal
transfer
books…………………………………………………………….
E.
Manner in which records
are to be disposed of
P.
D after 10 years
D after 10 years
D after 10 years
D after 10 years
D after 10 years
D after 10 years
D after 7 years.
D after 7 years.
D after 7 years.
D after 7 years
D after 7 years
D after 7 years
D after 7 years
D after 7 years.
D after 7 years.
D after 3 years
D after 3 years
D after 10 years
D after 3 years
D after 7 years
D after 3 years
D after 3 years
G.
Register of cash received
1
2
3
4
5
6
7
8
9
10
H.
Remittance
registers……………………………………………………………….
Registered
slip
registers…………………………………………………………..
Miscellaneous books and registers
Abstract
books……………………………………………………………………...
Trial
balance
books………………………………………………………………..
Registers
of
securities……………………………………………………………..
Bank
reconciliation
registers…………………………………………………….
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D after 7 years
D after 7 years
D after 3 years
D after 3 years
D after 3 years
D after 3 years
D after 1 year
D after 7 years
D after 7 years
D after 3 years
D after 3 years
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January 2002
1
2
3
4
5
6
7
8
9
I.
1
2
J.
1
2
3
4
K.
1
2
3
4
5
6
7
8
9
10
11
12
Register
of
reserve
stock
of
face-value
forms…………………………………
Receipt
vouchers……………………………………………………………….
Official
postage
stamps
registers…………………………………………….
Salary Records
Standard salary system
Salary file (as prescribed in paragraph 250 of the Standard Salary
System
Manual)……………..…………………………..…………………………
Salary
record
(on
salary
file)………………………………………………….
Control
pay
sheet
………………………………………………………………
Paysheet…………………………………………………………………
……….
Deduction
and
detail
sheet…………………………………………………..
Advices
to
computer…………………………………………………………..
Hand and mechanical systems
Salary
register……………………………………………………………………
Personal
history
cards…………………………………………………………
Salary
advices
…………………………………………………………………..
Salary
deductions
register…………………………………………………….
Expenditure Vouchers
Order
forms……………………………………………………………………..
Firm’s
invoices………………………………………………………………….
Discharged
warrant
vouchers
and
cheques……………………………….
Telephone,
rail
and
government
garage
accounts……………………….
Pay
and
subsistence
and
transport
sheets…………………………………
Paymaster-General’s
advices
(Dr)…………………………………………..
Departmental
transfers………………………………………………………..
Stores
issue
vouchers………………………………………………………….
Receipts……………………………………………………………………
……..
Receipt vouchers
Paymaster-General’s advices
(Cr)…………………………………………………………………………
………
Stores
receipt
vouchers………………………………………………………..
Miscellaneous statements and accounts
Monthly
cash
accounts………………………………………………………..
Schedules
of
warrant
vouchers
drawn
and
deposits
made…………….
Lists
of
outstanding
warrant
vouchers/cheques…………………………..
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D after 7 years
D after 7 years
D after 7 years
D after 3 years
D after 3 years
D after 3 years
D after 3 years
D after 3 years
D after 3 years
D after 3 years
D after 3 years
D after 7 years
D after 7 years
D after 7 years
D after 2 years
D after 5 years
D after 5 years
D after 5 years
D after 2 years
D after 2 years
D after 2 years
D after 3 years
D after 5 years
D after 5 years
D after 1 year
D after 5 years
D after 1 year
D after 3 years
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January 2002
Stocktaking
reports……………………………………………………………..
Counterfoils, carbon duplicates, etc.
Order
forms……………………………………………………………………..
Warrant
vouchers/cheques…………………………………………………..
Invoice
books……………………………………………………………………
Rail
warrants…………………………………………………………………….
Departmental
transfers………………………………………………………..
Journal
entries…………………………………………………………………..
Stores
issue
and
receipt
vouchers…………………………………………..
Expenditure and other receipts (except forms of the Department of
Inland
Revenue)………………………………………………………………..
Bank
deposit
slips………………………………………………………………
Requisitions
for
motor
transport…………………………………………….
Claims………………………………………………………………………
…….
Covering
forms
for
dispatching
warrant
vouchers/cheques……………
Audit
queries
and
replies
disposed…………………………………………
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