Accounting Act Article 70

Source documents, except those sent to the Audit Agency for audit purpose, shall be individually marked with serial numbers of voucher with voucher attached and be dealt with according to the preceding Article. Those without vouchers attached, shall also be marked with voucher serial number, be pasted neatly in order, and compiled into volumes with cover pages specifying the date, month, year of starting and ending dates, the number of pages and serial numbers. The Chief accounting Officer shall affix stamps on the space between pages and edges of glued vouchers, and have them kept in custody by the accounting Officer for auditing purpose. Source documents that can be easily classified and compiled into volumes may not be required to be glued and pasted. Treatment and custody of source documents for accounting affairs centrally handled as prescribed in Article 9 shall be governed by regulations separately prescribed by the Central BAS Agency.