Umm Al-Qura University

Umm Al-Qura University

Lists of Accounting Documents Archiving Periods


- 2017/09/21

List of Documents Archiving Period in the Government Agencies

S/N

Document name / subject:

Archiving Period

1

The final account of the administrative body

5 years from the beginning of the Higri year that follow the date of the issue of the budget.

2

Selected samples of accounting documents.

-----

3

Selected samples of  accounting records and registers documents. 

-----

4

Selected samples of revenue collection documents. 

-----

5

Selected samples of disbursement documents.

-----

6

Selected samples of documents of procurement, sales, renting, subsistence, and personal care.

-----

7

Selected samples of accounts and accounting documents and their correspondences.

-----

8

Selected samples of  newspapers and periodicals documents.

-----

9

Selected samples of  electricity documents.

-----

10

Selected samples of water and sewage system documents.

-----

11

Selected samples of postal and telephone documents.

-----

12

Selected samples of  fuels documents.

-----

1

Original payment order and its copy, Form No. 4

4 years.

2

Copies of receipt order, Form No. 1.

4 years.

3

Copies of money delivery receipt , Form No. 2.

4 years.

4

Copies of money collection receipt, Form No. t 2.

4 years.

5

Collection order.

4 years.

6

Documents of valuable papers. 

4 years.

7

Valuable papers counterfoils. 

4 years.

8

Checks counterfoils. 

4 years.

9

Copy of receipts sheet. 

4 years.

10

Copy of delivery note. 

4 years.

11

Copy of payment sheet.

4 years.

12

Draft counterfoil, Form No. 5

4 years.

13

Letter of credit opening request, Form No. 11

4 years.

14

Copy of portfolio, Form No. 28

4 years.

15

Monthly Schedule, Form No. 20

4 years.

16

Note of receipt of deducted sums from payment order, Form No. 8

4 years.

17

Sheet of replacement of the paid amount from loan, Form No. 10

4 years.

18

 Financial disclosure (payment of discarded salaries and allowances), Form No. 16

4 years.

1

General daily book, Form No. 14

(pictured in thumbnail form)

4 years.

2

Statistical register of private accounts, Form No. 12. (pictured in thumbnail form)

4 years.

3

Budget revenue book, Form No. 15

(pictured in thumbnail form)

4 years.

4

Budget expenditures book, Form No. 15

(pictured in thumbnail form)

4 years.

5

Trust account units book, Form No. 18. (pictured in thumbnail form)

4 years.

6

Total trusts book, Form No. 17. (pictured in thumbnail form)

4 years.

7

Custody units book, Form No. 18. (pictured in thumbnail form)

4 years.

8

Total custodies book, Form No. 19 (pictured in thumbnail form)

4 years.

9

Fund account book, Form No. 20 (pictured in thumbnail form)

4 years.

10

Payment orders account book, Form No. 21 (pictured in thumbnail form)

4 years.

11

Bill book, Form No. 22 (pictured in thumbnail form)

4 years.

12

Liabilities account book, Form No. 23 (pictured in thumbnail form)

4 years.

13

Current account book of Ministry of Finance, Form No. 20 (pictured in thumbnail form)

4 years.

14

General entitlements account book, Form No. 23 (pictured in thumbnail form)

4 years.

15

Credits control book, Form No. 25 (pictured in thumbnail form)

4 years.

16

Record of inventory of disbursement orders. Form No. 7 (pictured in thumbnail form)

4 years

17

Projects control book, Form No. 27 (pictured in thumbnail form)

4 years

18

Daily Fund book, Form No. 3 (pictured in thumbnail form)

4 years

19

Bank guarantees control book, Form No. 24

4 years

20

Branches credits control book, Form No. 26

4 years

21

Outstanding loans book, Form No. 9

4 years

1

Income adjustment bonds, its enclosed money collection and delivery receipts, and receivables and other included statements, decisions and records ...  such as:

1- Fees, penalties, and fines collections.

2- Collection of sales sums and governmental rents.

3- Collection of discarded salaries and Fund remnants. 

4- Collection of due installments of loans and dwellings.

5- Refunding paid sums.

4 years

2

Adjustment bonds of public receivables accounts of governmental bodies.

4 years

3

Adjustment bonds of custodies and trusts.

4 years

4

Adjustment bonds of accounting errors.

4 years

5

Adjustment bonds of remittances.

4 years

6

Adjustment bonds of payment orders.

4 years

7

Copies of adjustment bonds and its attachments.

4 years

1

Documents of payment of salaries, wages, and relevant allowances such as:

a. Disbursement order.

b. General brief.

c. Payroll.

d. Copy of employment decision.

e. Copy of employment decision.

f. Any other documents required for the payment process.

4 years

2

Payment of remunerations documents including:

a. Disbursement order.

b. Sheet of entitlement.

c. The decision displaying entitlement.

d. Any other documents required for the payment process.

4 years

3

Documents of disbursement of expenses of items and equipment shipping, including: 

a. Disbursement order.

b. Bills or policy of lading.

c. Authorization of shipping.

d. Claim of entitlement disbursement.

e. Document of receipt of transferred items.

f. Any other documents required for the payment process.

4 years

4

Documents of real estate wages disbursement, including: 

a. Disbursement order.

b. Rent contract.

c. Claim of entitlement disbursement.

d. The building soundness record.

e. Announcement.

f. Copy of the rent amount estimation.

g. Copy of the deed.

h. Letter of transmittal to the disbursement body.

i. Authorization of disbursement.

j. Any other required documents for disbursement.

4 years

5

Documents of disbursement of parties and hosting expenses, including:

a. Disbursement order.

b. Authorization.

c. Disbursement claim.

d. Bills.

f. Other required documents.

4 years

6

Documents of disbursement of water and electricity expenses, including:

a. Disbursement order.

b. Consumption bills.

c. Disbursement claim.

d. Letter of transmittal to the disbursement body.

e. Entitlement receipt document.

4 years

7

Documents of expenses disbursement on researches, studies, consultations and liberal professions offices, including:

a. Disbursement order.

b. Authorization.

c. Disbursement claim.

d. Any other documents required for the payment process.

4 years.

8

Documents of disbursement of operational and consumption materials value, including: 

a. Disbursement order.

d. bills.

c. Insurance and supply contracts.

d. Authorization.

e. Disbursement claim.

f. Any other documents required for the payment process.

4 years.

9

Documents of disbursement of permanent devices and equipment value, including:

a. Disbursement order.

d. bills.

c. The contract

d. Authorization

e. Disbursement claim.

f. Any other documents required for the payment process.

4 years

10

Documents of disbursement of subscription fees to international organizations, including:

a. Disbursement order.

b. A copy of membership.

c. A copy of membership approval.

d. Disbursement request.

e. Receipt.

f. Any other documents required for the payment process.

4 years

11

Documents of disbursement of the value of riding tickets and shipping wages, including:

a. Disbursement order.

b. Authorization.

c. Decision

d. Insurance policy.

e. Disbursement claim.

f. Any other documents required for the payment process.

4 years

12

Documents of disbursement of maintenance and sanitation contracts value , including:

 a. Disbursement order.

b. Completion certificate.

c. Copy of the contract.

d. Sheet of entitlements.

e. Disbursement request.

f. A copy of the Zakat and income certificate.

g. Letter of transmittal to the disbursement body.

h. Other required documents.

4 years

13

Documents of disbursement of devices and equipment maintenance contracts value, including:

a. Disbursement order.

b. Performance reports.

c. Sheet of entitlements.

d. The contract.

e. Disbursement claim.

f. Any other documents required for the payment process.

4 years

14

Documents of disbursement of medical operation entitlement, including:

a. Disbursement order.

b. Performance reports.

c. Sheet of entitlements.

d. The contract.

e. Disbursement claim.

f. Any other documents required for the payment process.

4 years

15

Documents of disbursement of purchase contracts of medical devices and equipment, and military equipment and ammunitions, including:

a. Disbursement order.

b. The contract.

c. The receipt.

d. Disbursement request.

e. Authorization.

f. Any other documents required for the payment process.

4 years

16

Documents of disbursement of due amounts for governmental contracts implementation, including:

a. Disbursement order.

b. Copy of the contract.

c. Completion Certificate.

d. Copy of authorization decision.

e. Project receipt record.

f. Claim of entitlement disbursement.

g. Entitlement statement.

h. A copy of the Zakat and income certificate.

i. Letter of transmittal to the disbursement body.

j. Copy of site delivery record.

k. Project Statement.

l. Any other required documents.

4 years

17

Documents of expenses disbursement of newspapers and periodicals subscriptions, including:

a. Disbursement order.

b. Subscription value bill.

c. Subscription or renewal letter.

d. Statement of subscriptions.

e. Disbursement claim.

f. Entitlement receipt delegation.

f. Any other documents required for the payment process.

4 years

18

Documents of disbursement of travel allowances, including:

a. Disbursement order.

b. assignment decision.

c. Assignment approval.

d. Assignment course statement.

e. Assignment days sheet.

f. Entitlement payroll.

d. Any other documents required for the payment process.

4 years

19

Documents of compensation disbursement of riding tickets, including:

a. Disbursement order.

b. Riding compensation decision.

c. Copy of passport.

d. Entitlement payroll.

e. Compensation request.

f. Any other documents required for the payment process.

4 years

20

Documents of disbursement of public receivables, including:

a. Adjustment bond.

b. Consumption bills and fees.

c. Entitlement request letter.

d. Letter of transmittal to the disbursement body.

e. Any other documents required for the payment process.

4 years

21

Documents of students remuneration disbursement, including:

a. Disbursement order.

b. Letter of transmittal to the disbursement body.

c. A recorder demonstrating validity of payroll information.

d. Enumerations payroll.

e. Any other documents required for the payment process.

 

22

Documents of disbursement of subsistence expenses, including:

a. Disbursement order.

b. Claim letter of subsistence expenses disbursement.

c. Receipt record of monthly subsistence allowance.

d. Daily record of receiving and disbursement of subsistence allowance.

e. Attendance sheet of subsistence entitled individuals.

f. Entitlement letter of the subsistence contractor.

g. Copy of the subsistence contract.

h. Letter of transmittal to the disbursement body.

i. Monthly brief of subsistence.

j. A delegation of receiving subsistence sum.

4 years

23

Documents of disbursement of the disabled subsidies, including:

a. Disbursement order.

b. Letter of transmittal for disbursement.

c. Subsidies payroll.

d. Subsidy decision.

e. Subsidy notice document.

f. Subsidy receipt document.

4 years

24

Documents of disbursement of a developmental project subsidy, including:

a. Disbursement order.

b. Project planning statement.

c. Project approval.

d. Project implementation record.

e. Project insured materials records.

f. Receipt bonds of sums delivered to workers.

4 years

25

Copies of disbursement documents and copies of the attachments.

4 years

1

Documents of direct purchase, including:

a. Insurance application of the concerned body.

b. The person in concern approval of direct purchase.

c. Warehouse acknowledgment of the non-existence of the items demanded for purchase.

d. Disbursement claim.

e. The bill.

f. The contract.

g. Receipt record (final receipt).

h. Copies of any other documents.

4 years

2

Subsistence documents, including:

a. The announcement.

b. Record of bid opening session.

c. Record of offers opening session.

d. Sheet of prices.

e. Primary and final guarantees.

f. Authorization letter.

g. The contract.

h. Any other required documents.

4 years

3

Documents of personal care, including:

a. Announcement.

b. Record of bid opening session.

c. Record of offers opening session.

d. Sheet of prices.

e. Primary and final guarantees.

f. Authorization letter. .

g. The contract.

h. Any other required documents.

4 years

4

Documents of real estate rent, including:

a. Preliminary approval of the person in concern.

b. Rent announcement.

c. Inspection record of the offers.

d. A survey of the building conducted by State Property Agency.

e. A presentation to the person in concern after the survey of the building conducted by Ministry of Finance and National Economy

f. The building owner approval letter of the rent amount, additions and modifications.

g. The building receipt record.

h. Clearance certificate of telephone, electricity, and water.

i. The contract.

l. Any other required documents.

4 years

5

Copies of correspondences concerning insured procurement.

4 years

6

Copies of correspondences of discards and sales.

4 years

7

Copies of correspondence and rented real estate documents of title and blueprints.

4 years

8

Copies of authorization documents.

4 years

1

Correspondence with banks concerning the opened accounts at such banks. 

4 years

2

Correspondences concerning deposits or custodies and counting such deposits and custodies in incomes or their disbursement to those who are so entitled.

4 years

3

Correspondences concerning revenues and revenue disbursement. 

4 years

4

Correspondences concerning checks loss and circulation.

4 years

5

Correspondences concerning issue of payment orders and their replacement with checks.

4 years

6

Correspondences concerning the reconciliations with Public Finances at Ministry of Finance and National Economy.

4 years

7

Correspondences concerning balance sheet.

4 years

8

Correspondences concerning collection of undue sums.

4 years

9

Correspondences concerning opening, modification, or canceling of documentary credits of exportation.

4 years

10

The approval of finance agency on opening documentary credits.

4 years

11

Correspondences with insurance companies, and correspondences concerning such companies contracts.

4 years

12

Correspondences concerning bank guarantees (their submitting, extension, termination , or annulment).

4 years

13

Copy of replacement sheets.

4 years

14

Copy of issuance order.

4 years

15

Copies of fund delivery records.

4 years

16

Copies of fund inventory data and records.

4 years

17

Copies of correspondences of sending checks to the concerned person. 

4 years

18

Copies of correspondences of sending checks to the finance institution.

4 years

19

Copies of payment orders statements to which checks were issued.

4 years

20

Copies of the revenues of the body recorded in reconciliations.

4 years

21

Copies of statements of receipts and disbursement of the administrative body fund.

4 years

22

Copies of disbursement orders and financial disclosures disbursed from revenues.

4 years

23

Copies of the public entitlements adjustments of the concerned body and governmental institutions.

4 years

24

Copies of the monthly schedule.

4 years

25

Copies of the balance sheet.

4 years

26

Copies of the loan correspondences, including: 

  • Copies of the paid items.
  • Copies of the remaining items.
  • Copies of Fund supply receipts. 
  •  Copies of loan disbursement receipt.

4 years

1

Correspondences of subscription request and the required amount.

4 years

2

Correspondences concerning subscription renewal.

4 years

3

Correspondences concerning increasing the number of subscriptions.

4 years

4

Correspondences concerning subscription expiration.

4 years

5

Correspondences concerning claim of subscription value.

4 years

6

Correspondences concerning sending checks of subscription value payment.

4 years

7

Correspondences concerning governmental announcements at newspapers and periodicals.

4 years

8

Correspondences concerning subscription value modification.

4 years

9

Correspondences concerning shortage of numbers or non-arrival of periodicals and claim for compensation of the said non-arrival of periodicals.

4 years

1

Correspondences concerning sending checks that represent the due sums for electricity.

4 years

2

Correspondences concerning delivery of or establishment of electricity service.

4 years

3

Correspondences concerning increasing, decreasing, or cut-off of electricity loads. 

4 years

4

Correspondences concerning payment of electricity consumption fees.

4 years

5

Correspondences concerning electricity consumption.

4 years

1

Correspondences concerning delivery of water and sewage system services.

4 years

2

Correspondences concerning payment of due bills and fees.

4 years

3

Correspondences concerning disruptions or leaks in water system or the meters. 

4 years

1

Correspondences concerning establishment of telephone and fax services.

4 years

2

Correspondences concerning transfer of telephone and fax services.

4 years

3

Correspondences concerning the cancellation of telephone and fax services.

4 years

4

Correspondences concerning the access of internal or international zero service, or the cancellation of the service. 

4 years

5

Correspondences concerning the demands for the payment of telephone and postal bills and fees.

4 years

6

Correspondences concerning mistakes in bills or entitlements.

4 years

7

Copies of correspondences and data of telephone and postal services dues.

4 years

1

Correspondences concerning claim of due payment.

4 years

2

Correspondences of sending a check with the due sum to the contractor.

4 years

3

Correspondences concerning fuels insurance.

4 years

4

Correspondences concerning the receipt of the check or the sum.

4 years

5

Correspondences concerning fuels distribution.

4 years

6

Correspondences concerning the renewal of the required amounts for every car.

4 years

 

 

Loading