need to keep appropriate record

The efficiency of an organization depends largely on evolution of adequate processes and procedures and the ability of its employees to follow them. Accordingly, the efficiency of persons handling secretarial work in a government organization can be judged by their ability to dispose of matters – mostly receipts, cases etc. with speed and quality, following the procedures prescribed for the purpose. The ultimate object of all Government business is to meet the citizens‟ needs and further their welfare. At the same time, those who are accountable for fair conduct of business have to ensure that public funds are managed with utmost care and prudence. It is, therefore, necessary, in each case, to keep appropriate record not only of what has been done but also of why it was so done. The procedures prescribed in the Central Secretariat Manual of Office Procedure (CSMOP), attempt to balance the conflicting considerations of speed, quality, transparency and propriety. In a dynamic context, this balance cannot be rigidly or permanently fixed. Every rule and step in the procedure must serve a definite purpose. 

https://anticorruptionteam.org/hesk/knowledgebase.php?article=1128  Page 1