Part 2 
Accounting Papers, Documents and Records

Article (6)

The Ministry of Finance shall undertake the designing and printing of the sets of papers, books, records and documents and also distributing of them to the Departments for keeping and utilizing same in substantiating the financial transactions pertaining thereto. These sets are:

1. Main Recording Document Set:
   These are the basic documents in substantiating the financial transactions in the Department's books. This set is comprised of:

   1. Receipt vouchers which include:

      1. Main collection receipts

      2. Sub collection receipts

   2. Payment vouchers which include:

      1. Expenditure issue voucher

      2. Salary issue voucher

      3. Labor wages issue voucher

      4. Other payments issue voucher

   3. Record voucher

   4. Settlement voucher

2. Main Records Supporting Documents Set:

   1. Receipt order (receipt voucher)

   2. Payment order

   3. Local purchase requisition

   4. Input voucher

   5. Output voucher

   6. Commitment voucher

3. Department's Accounting Books Set:
   The Department shall keep the following accounting books:

   1. General journal (daily cash book)

   2. General ledger

   3. Subsidiary revenues ledger (revenues classification tables)

   4. Subsidiary expenditures ledger (expenditures classification tables)

   5. Subsidiary intermediate account's ledgers

   The Department should also keep the following auditing and statistical records:

   1. Allocations control register (record of performance)

   2. Bounced cheques register

   3. Gross account register

   4. Staff payroll register

   5. Record of licenses, receipts and vouchers that have financial value

   6. Fixed assets register

   7. Projects register

   8. Trial balance register

   9. Any other records approved by the Ministry of Finance
       

4. The Accounting Records Set at the Ministry of Finance:
   The Ministry of Finance shall keep the following overall accounting records in addition to the books and registers of the Departments:

   1. General journal register

   2. General ledger register

   3. Subsidiary revenues ledger register

   4. Subsidiary expenditures ledger register

   5. Subsidiary intermediate account's ledger register

   6. Taxpayers and financial realizations register

   7. Staff and pensioners payroll register

   8. Closing accounts register

Article (7)

The Department may keep additional sub-records under its control that suit the nature of its activities for statistical and analytical purposes.

Article (8)

The Department which uses the computer in its financial transactions shall seek the approval of the Minister of Finance to authorize the means of storage (documents) and records provided for under Article (6) of these Instructions.

Article (9)

The Forms and Documents Unit at the Ministry of Finance shall carry out the following:

1. Print out all collection receipts, licenses and vouchers for all Departments and distribute same thereon.

2. Check the books of the collection receipts, licenses and vouchers after printing them out to ensure the correctness of printing, serial numbers and number of copies. The checker should sign on the book and write down his full name and date.

3. Receive the books of the receipts, licenses and vouchers vide the voucher of supplies entry.

4. Keep a main register especially prepared for this purpose in which all books of the receipts, licenses and financial vouchers shall be entered and issued according to output vouchers to the Departments on separate pages for each of them. On the other hand, these Departments shall carry out the following:

   1. Keep master registers wherein the books of the receipts, licenses and vouchers which are handed over to them by the Unit shall be registered.

   2. Keep sub registers for the Centers attached to the Department in parallel to the registers in such Centers provided that a periodical reconciliation between its registers and the Centers of its branches is carried out in addition to its reconciliation with the Ministry of Finance's registers.

5. Keep the books of the receipts, licenses and vouchers in a store especially provided for this purpose.

6. Issue the books of the receipts, licenses and vouchers to the Departments from the Unit Center at the Ministry of Finance according to their annual requirements vide issue vouchers. These Departments should enter them in their records vide entry vouchers. When receiving and handing over to the branches, a copy of these vouchers shall be sent in all cases, to the Director of Finance, Governorate or District's Audit Bureau for controlling and auditing purposes who should keep records thereof.

Article (10)

The books of the receipts, licenses and vouchers shall be checked before using them. When an error is discovered in the serial number or in the number of copies, it should not be used and be returned to the party from which it was received in order to return same to the Ministry of Finance.

Article (11)

The head of the competent division in the Department shall hand over the books of the receipts, licenses and vouchers to the cashier or money receiver as needed who should ensure the correctness of the serial numbers and the number of copies prior to use, but he shall remain responsible therefore in the register of licenses and receipts until he returns them to the head of the division who should check and retain same.


Article (12)

The books of the receipts, licenses and vouchers shall be issued and used according to their serial numbers. No receipt book shall be issued nor shall be used unless the previous books have been issued and used.


Article (13)

Every cashier or whoever vested with the receipt of money who has in his custody more than one receipt book should keep the register established thereto and should record therein the books of the receipts, vouchers and licenses that are in his custody.

Article (14)

The counterfoils of the books of the receipts, licenses and vouchers shall be kept after use with each party in a safe place especially prepared for this purpose.

Article (15)

Monthly statements of the books of the receipts, licenses and vouchers used by the branches shall be prepared and sent under an official letter to the Department's Center in order to check and reconcile same with its records.

Article (16)

Every Department, at the end of each year, shall make an inventory of the used books of receipts, licenses and vouchers and reduce them in statements as per the serial numbers thereof, sign such statements by the head of the financial unit, at his own responsibility. These statements shall be sent to the Ministry of Finance under an official letter in order to remove same from the Department's custody and forward a copy thereof to the Audit Bureau for referral thereto upon checking of same.


Article (17)

1. The Department shall keep the financial documents, books, records and forms in a safe place and should be organized in a manner which would facilitate the reference thereto, when necessary. None thereof may be destroyed before the lapse of the period stated hereunder, opposite each type, except with the approval of the Minister of Finance:
   Minimum Period of Retention
   
   1- Staff & pensioners payroll records and their personal files …………………………………….. 60 years
   2- Taxpayers & financial investigations records …… 60 years
   3- Deposits in trust and advances registers…………. 40 years
   4- General ledgers ………………………………….. 50 years
   5- Performance records and journal books ……….… 20 years
    

2. The Department shall retain the issue vouchers, collection receipts and financial forms for a period of (7) years and shall be destroyed after ensuring that they are not needed with the approval of the Competent Minister through an ad hoc committee formed for this purpose.