Who should handle maintenance of books and accounts of a self-help group? Explain with reference to each stage from SHG formation onwards.

The maintenance of books and accounts in a Self-Help Group (SHG) is a crucial aspect that ensures transparency, accountability, and effective financial management. The responsibility for managing these records typically evolves through different stages of the SHG’s lifecycle, involving various stakeholders.

### Formation Stage

At the formation stage of an SHG, the primary responsibility for maintaining books and accounts lies with the group members themselves, often facilitated by a mentor or a facilitator from an NGO or a microfinance institution. The initial formation involves selecting office bearers, including a treasurer, who will manage the financial records. It is essential ________ _______ _____ __________ ________ ___ _______.
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