- The trust
officer shall properly file correspondences, reports, trust agreements
and other relevant trust documents. Each trust account shall have its own
file.
- The trust
officer shall keep a trust ledger to record movement of trust money.
The ledger shall record the following information:
- name
of trust account;
- date
and amount of receipts and payee;
- date,
amount paid and payer including reference number;
- balance
to date.
(Proforma Finance Manual)