An Introduction to Financial Sacrifice — Page 145
145 Book-keeping and Inspection 1. Jam a ‘at should maintain the following books and registers on national and local level in order to keep the record of income and expenditures: ON NATIONAL LEVEL ON LOCAL LEVEL 1. Receipt-Books 1. Register for Receipt Books 2. Register for Receipt-Books 2. Day Book 3. Day Book 3. Cash Book 4. Cash Book 4. General Ledger 5. General Ledger 5. Stock and Property Register 6. Stock and Property Register 6. Correspondence File 7. Budget File 8. Correspondence File regarding financial affairs. All the above mentioned registers, receipt-books, individual and collective budget forms as well as report forms will be published by the national Jam a ‘at and distributed to the local Jam a ‘ats. (except that National Majlis-e- ‘ A mila devise some alternate procedure with the approval of Markaz ) 2. It will be the responsibility of the Secretary finance to keep the record safe. At the time of new appointment, existing Secretary finance is required to handover all the relevant record to the new one. The Secretary finance so appointed is required to report to Markaz after taking over the charge and all the relevant record and ensure its completeness. After words if some record is found to be missing, the newly appointed Secretary Finance will be held responsible.