(1) The municipality shall maintain the following fixed asset registers comprising of land, 54 buildings and all other infrastructure, immovable and movable properties which belong to the Municipality:
(i) Register of Land (KMF NO 44)
(ii) Register of Land under Roads (KMF NO 44A)
(iii) Register of Immovable Properties (other than land) (KMF NO 45)
(iv) Register of Movable Properties (KMF NO 46)
(2) These registers shall be maintained category wise in respect of lands, buildings, etc.
(3) The infrastructure assets like roads, bridges, culverts, drains, etc shall be recorded in such a manner as to identify location, measurements, etc.
(4) The registers shall be maintained fund wise.
(5) Any new asset that is capitalized, purchased or obtained by way of grant or gift shall be recorded in the register on the date the asset is capitalized, purchased or obtained.