The accounting and other financial records, and all supporting documents, shall be retained for such periods as may be agreed with the external auditors, after which, on the authority of the Comptroller, such records and documents may be destroyed.
应按与外聘审计员商定的保存期保存会计记录和其他财务记录以及所有单据。 在此期限后，经主计长批准，可将这些记录和单据销毁。