313. (1) The treasurer is bound to keep books of account in which he enters by order of date, the receipts and expenditures, mentioning the persons who have paid moneys into his hands or to whom he has made a payment.
(2) He must obtain and keep vouchers for all payments he has made for the Regional Government, produce them for audit and inspection and file them among the archives of the Regional Government.
(3) Such books shall be kept in the form prescribed or approved by the Minister or in accordance with the system established by the Government.