Maintenance of accounts for foreign contributions requires separate ledgers and annual CA-certified statements filed with central government. Separate, exclusive records must be maintained for foreign contribution: Form FC-6 for in-kind contributions, cash book and double-entry ledger plus a separate bank account for currency contributions, and Form FC-7 for foreign securities. Yearly accounts run from April and each annual account must be certified by a chartered accountant with a balance-sheet and receipt-and-payment statement, and furnished in duplicate to the Secretary, Ministry of Home Affairs within the prescribed post-year period.