(1)
All money shall be kept in a safe
or other secure place.
(2)
Safes
and strongboxes shall be obtained from the Chief
Accountant and shall not be transferred from one agency
to another without prior approval of the Chief
Accountant .
(3)
No
safe keys shall be duplicated without the prior approval of the Chief
Accountant .
(4)
Cash
collections shall be taken to the bank with a level of security appropriate for
the amount and composition of the banking.
Banking must be done by two officers,
unless otherwise specified in the Finance Manual.
(5)
The
Chief Executive Officer shall
appoint a Board of Survey to conduct a physical stocktake of all cash on hand
and other stocks held in safes at least once a year.
(6)
Any
discrepancies are to be accounted for and brought to the attention of the Chief Executive Officer through
the Board of Survey Report.
(Financial Instructions 2005 s(38))