(1) Wherever practical, officers who are independent of each other
shall be assigned duties of -
(a)
receiving
money (over the counter or by mail);
(b)
banking
money;
(c)
posting of entries into the cashbook;
(d)
assessing fees and charges;
(e)
writing-off losses of revenue.
(2) The
Finance Manual shall specify the officers
responsible for each of these functions.
(Finance Instructions 2005 s(35))