(1) When work is done by daily labour, the basis of the account will be the Nominal Muster Roll 48 in KMF NO.39 which, as a rule, shall be kept separately for each gang of labourers for a week or fortnight or a month as may be found convenient.
(2) Labourers shall not ordinarily be hired on daily wage basis on Nominal Muster Roll unless it is provided in the scheme for being a labour oriented scheme. Work of perennial nature e.g.
sweeping, garbage collection, water supply shall not be got done through the system of Nominal Muster Roll unless it is only for a one time special event (e.g. additional work during fairs and festivals or special events which does not occur as a perennial nature).
(3) Nominal Muster Rolls shall be machine numbered and shall not be prepared in duplicate. All entries therein shall be made with indelible ink.
(4) When works are executed departmentally, the rates at which such works are valued and paid for shall not exceed those allowed to contractors for similar class of works.
(5) The Nominal Muster Roll shall be written up daily by the subordinate deputed for the purpose, before the labourers begin work.
(6) In opening the Nominal Muster Roll, the labourers shall be mustered in the order in which they are engaged.
(7) Each half-day presence or absence of each labourer shall be denoted by the insertion of the letters 'P' or 'A' as the case may be against his name in each box separated by a diagonal slash with each portion on the left and the right of the slash denoting half-a-day. The sum of figures brought out in the column "total" will represent the total number of days each labourer has worked. For example, P/A will denote the presence of labour in 49 fore-noon and his absence in the afternoon whereas P/P shall denote a labour’s presence both in forenoon and afternoon.
(8) The Nominal Muster Roll shall be closed immediately after the close of the week or other period for which it is kept and the labourers paid as soon as possible.
(9) A daily labour report in KMF NO 40 shall be submitted by the subordinate in-charge of the work every evening to the Engineer or the Municipal Commissioner or the Chief Officer showing the details of the labour employed. This report shall be used in the Engineering and the Accounts Department or Section to check the Nominal Muster Roll when presented for payment. Labour employed daily as shown in this report shall be cross checked as often as practicable by the Engineer or the Municipal Commissioner or Chief Officer, who shall attest the musters in token of such check.
(10) When the Nominal Muster Roll is closed, the work turned out shall be measured and recorded in the Measurement Book and Nominal Muster Roll in terms of items given in the sanctioned estimate. When the work turned out is not susceptible of detailed measurements, such measurements may be made on the certificates of the Officer-in-charge of the work to the effect that the work turned out is commensurate with the amount spent, shown thereon.
(11) The staff disbursing the payment shall make the disbursements in the presence of the next senior Engineer or Municipal Commissioner or Chief Officer or any other staff authorised by the Municipal Commissioner or Chief Officer in this behalf. He shall also note the date of the payment and obtain the acknowledgement of the labourers in the Nominal Muster Roll itself in the space provided for. In case of illiterates, 50 their thumb impression in the place of signature shall be obtained and attested by the staff disbursing the payment. The disbursement certificate at the foot of the Nominal Muster Roll shall then be signed by the Officer or staff witnessing the disbursement.