(1) Every Water Users Association shall keep at its office, the following books of accounts and records, namely :-
(a) a register of members of the Water Users Association, containing the names of the members, their holding of lands in the area of operation of the Water Users Association and their Water Entitlements in the normal Year;
(b) a copy of this Act duly modified upto date;
(c) a map of the area of operation of the Water Users Association along with map of the structures and canal systems prepared in consultation with the Water Resources Department of the Government;
(d) a statement of the assets and liabilities;
(e) a register of the proceedings of the General Body meetings;
(f) a register of the proceedings of the Managing Committee meetings;
(g) a register of proceedings of the elections and recall of the Director of the Managing Committee;
(h) books of account showing receipts and payments;
(i) books of account of all purchases and sales of goods by the Water Users Association;
(j) register of measurement books, level field books, work orders and the like;
(k) copies of audit reports and enquiry reports;
(l) Water Accounts; and
(m) all such other accounts, records and documents as may be prescribed.
(2) The books of accounts and other records maintained by the Water Users Associations shall be open for information to the Members of such Association, subject to the rules being made in this behalf.