66. Secretary Mal shall be responsible for maintaining the financial accounts of Lajna Imaillah Mulk.

67.

• a) Secretary Mal shall be responsible for compiling an annual budget of Income and Expenditure for the period of financial year from 1st October to 30th September.

• b) She shall compile a complete account of receipts of Chandas and keep a safe record of these in the office.

68. Secretary Mal shall be responsible for organising the collection of prescribed Lajna Chanda from all Majalis and shall present to the Sadr the names of those Majallis which are defaulters in the payment of Chandas.

69. Secretary Mal shall also be responsible for presenting to the Sadr the name of those members who are defaulters in the payment of Chandas. She shall continually remind Majalus that 100% of their members should be paying Chanda.

70. Secretary Mal shall correspond with Lajna Majal is in all matters relating to the collection of Chandas.

71. Secretary Mal shall be responsible for obtaining funds from all the accounts of Lajna Imaillah Mulk with her signature together with that of the Sadr Lajna Mulk.

72. It shall be the duty of Secretary Mal to organise the assessment of the annual budgets of all Lajna Majalis branches in the beginning of the year and keep their record in the office.

73. Secretary Mal shall present the statement of income and expenditure of the Chanda of Lajna Imaillah Mulk before Majlis Amila Mulk each month.

74. It shall be the duty of the Secretary Mal Mulk to supervise the accounts of Lajna Imaillah Mulk (including those of the subordinate Majalis) and to maintain these accurately.

• a) It shall be the responsibility of Secretary Mal Mulk that the Hissa Markaz (Reserve Fund/Markaz Share) is paid annually which shall be 25% of Chanda Majlis Lajna and Nasirat.
• b) Secretary Mal Mulk shall allocate 25% of Chanda Majlis Lajna and Nasirat (grant) between Region/District and Majalis, bearing in mind their respective needs.
• c) According to the approved budget, the use of the surplus /saving after expenditure may only take place after approval has been obtained from Hazrat Khalifatul Masih (“May Allah be His Helper). Similarly, the Majalis should seek permission from Majlis Amila Mulk before using the surplus expenditure.

75. Muhasiba Mal Lajna Imaillah shall audit the accounts of Lajna Mulk and subordinate Majalis and shall see that accounts are maintained correctly.

76. As per rules, she shall sign all the bills after checking the accounts, in accordance with the relevant rules.

77. It is necessary to appoint an Auditor at Majlis and Regional level, in addition to the Markaz (National) level.

78. She will supervise and check the accounts of all advance payments and loans.

79. Every Majlis and Region/District should appoint an Auditor.

80. Muhasiba Mal shall co-operate fully and maintain contact with Secretary Mal.

81. Income and expenditure Budget should be formulated with the collective advice of Sadr Lajna, Muhasiba Mal and Secretary Mal.

82. Large expenditures should be made with the collective advice of Sadr Lajna, Muhasiba Mal and Secretary Mal.

83. The attendance of Muhasiba Mal is essential at monthly meetings.

84. The quarterly Finance Report of every Majlis should have the signatures of Sadr, Secretary Mal and Muhasiba Mal.

85. The Muhasiba Mal (Auditor) of Region/District shall check the account of Chandas and Receipt Books and should sign the relevant register together with her remarks.