Muster Roll is used for keeping a complete record of attendance, payment made, unpaid wages and work done by daily labor engaged in the execution of works. It is a basic record of payment made to daily labor. After the payment is made, the Muster Roll is kept as a voucher. It is a very important record and should be maintained strictly according to the rules on form  Muster Roll consists of the following three parts:

Nominal roll where daily attendances are required: In this part, there are columns and spaces for the names of the laborer, designation, father’s name, date of attendance, rate of wages, the total amount due for each, the total amount due for whole, the signature of the person taking attendance, the signature of the officer making payment, etc. and these columns are duly filled up.

Register of arrears of wages where the account of arrears unpaid wages: are recorded. The arrears of unpaid wages of the previous muster rolls and also of current muster Roll with details of names, father’s names, reference of the muster rolls, etc. are accounted in this part.

Details of the quantity of work done by the laborer and the progress of work: are recorded in this part. Details of measurement are taken and entered in the measurement book and an abstract of quantities is prepared and this abstract of quantities is recorded in part III of the muster roll.