[Note: this transcription was produced by an automatic OCR engine]

Joint Regulatiom [10 oi‘ 1957

635



(iv) a Cash Bock, by nny ofieer receiving or d'mhnraing public
manies;

(v) a. Daily Abattant, n Main Ledget with record of Inderh'ne
aœonnts and of the aecumulaled revenue balance, and a
Journal, by (ha Trenaurel‘.

(b) Subsidin records cf amount ahall be kept by such
oifiœrs as the Treasure‘r, wiLh the approval of the Resident Com-
miaaionera, may from time tu üme requin.

(c) The i'on'n in which records cf account shall be kept ahall be
prescribed by the Treaaurer or Ordonnnteur, as the case mny be, with
the approval of the Resident Commissioaerai

32. (a) Every transaction involving the reeeipt or diaburse—
ment cf public munies shnll be recorded in a Cash Bock which ahall
be balanœd daily.

(b) All cash aecounta ahall be nlled ofi‘ on the las! working
day cf euh month and thn balance cmied farward.

(e) At the end of the financial year and subject (o the pro-
visions cf Article 6 al] caah nowunta ahall be cloaed and a final
balance ammk.

PART 1X
Coma}. AND Aunn'

33. (a) The Treamrer ahnll prepm and mbmit to thc Reaidenl
Commissionen a montth xuœment of account na at the las! day of
lhc previoua month. Thia atatement ahall he iniüalled by the

Ordonnateur.
(h) The Annml Statemem of Account in respect of the previ-
oua finucial yen: ahnll be prepared by the Treamrer before 31m

Match following, and submitled tu the Resident Cammisaioneta.
This amant ahall be inifialled by the Ordonnaîeur.

34. Onthelaatdayofeachfinnndalyeartheholdiny ofevery
afiinur having cumdy of public funda nr clamps ahnll be verified
by a Baud cf Survey in the mariner preacribed by Joint Standing
Ordm.

35. Surprise checks ofcaahholdingl willbecarried matin the
prescrihed mariner—
(x) by the Treasnrer on any ofiioer’s cash holdings;

(ü) by any Head cf Depanment un the cash holdings cf a
subordinate ofliœr under his control;

(iü) hy the District Agents on the cash holdings cf any 0mm
(m‘aide Vila; and

(iv) by the Poannnaler or the District Agents on hia reqneat on
the atamp holdinga of any oifioe'r.