(1) Expenditure agencies should clearly mention the necessary details such as name, company, model, purchase date, price, etc. of the consumables in their office and keep them up-to-date according to the prevailing accounting system.
(2) The spending agency shall maintain the records of the land purchased by investing the funds and the buildings constructed on the land, proof of ownership of the buildings, etc. (3) A copy of the record prepared in accordance with this rule shall be sent by the spending agency to the Directorate of Welfare Planning.