As per Schedule I, Para 15, the muster rolls are to be maintained as given below:

• Every muster roll shall be signed by the authorised person of the Gram Panchayat or by the Programme Officer; and shall contain such mandatory information as may be specified by the Central Government;
• Each muster roll shall be in English or local language and have a unique identity number electronically generated by the computer system (e-Muster) along with the list of workers applied for work; 
• Muster rolls shall be maintained at the worksite by marking attendance daily by a person authorised under the Scheme, details of which shall be made available in public view on a daily basis using the computer system;
• The muster roll shall be periodically checked by officials in the manner prescribed in the Scheme; 
• The muster roll shall be closed on the last given day, countersigned by every worker who has worked, and shall be handed over to the technical personnel for measurement; 
•  A detailed record of muster rolls shall be maintained in the registers as specified from time to time; 
• When a work is in progress, the workers engaged in that work may select from amongst themselves not less than five workers on a weekly rotational basis to verify and certify all the bills or vouchers of their worksite at least once in a week; 
• Any person shall have access to muster rolls on the worksite on demand all days during all working hours.