Record keeping shall be based on General Vouchers of the budget expenditure and following Ma Le Pa Formats shall be maintained:

• Posting on cash book refer▬►Ma Le Pa Format No.5
• Posting on Budget Sheet refer▬►▬► Ma Le Pa Format No.8
• In the case of contract and consulting services posting on Individual accounts of the Contractor/Consultant refer▬►Format ? Contractor/Consultant Individual Ledger