CUSTODY OF PUBLIC MONEY,STAMPS,SECURITY BOOKS AND DOCUMENTS, ETC.

901- The fullest possible use should be made of banking faciities and all cash surplus to daily requirements should be banked immediately.

Strong room and reserves safe

902- In all offices where cash or stocks of stamps or receipt and licence books beyond immediate requirements are maintained there must be a strong-room or one or more reserve cash safes for the custody of such cash and stocks,secured if possible by not less than two locks,the key to one being held by the cashier and the key to the other by a senior official. Where existing sales have only one lock,steps should be taken to provide for a second key holder either by having locking bars fitted or the safe exchanged for one with double locks.

Safe Custody of working balance etc

903- In all offices having cash transactions safe must be provided for the safe custody of the daily working balance of cash, stocks of stamps and receipt and licence books during office hours. Such safes should be built in to the wall of the building or other wise securely attached to the structure of the building.

Safe custody of revenue collectors, etc

904-In cases where cash collected by revenue collectors or cash to be disbursed in payment of wages, etc., has to be transported from one place to another the officer responsible for the cash must be provided with an approved cash tank or box, government vehicle and police escort.

Security of strong rooms

905-Strong-rooms should be examined periodically to ensure that no vents or openings exist through which any of the contents could be extracted either by hand or by other means. Currency notes should be kept in boxes with lids and not loose on shelves.

Responsibility for custody of public money

906 - It is the duty of Accounting Officers to ensure that their departmental officers who are required to hold public money,stamps,etc.,are provided with proper safe custody facilities.

Safes, etc to be obtained from the Accountant General

907 - All safes, strong-room doors and cash tanks or boxes must be strong-room doors and cause registered number to be written in a prominent position on each.

Keys of cash tanks

908- Accounting Officers shall issue instructions governing the security of keys of departmental cash tanks and boxes. tanks.

Duplicate keys of strong-rooms and safes-safe custody of.

909-a) Except as may be otherwise authorized the Accountant-General should retain the duplicate keys of strong-rooms and safes.The keys shall be enclosed in separate sealed envelopes which will show details thereof and shall be deposited in a strong-room provided with two locks or in a safe within a strong-room. In either case the keys shall be held under the dual control of two senior officers.A register shall be maintained for all duplicate keys deposited with the Accountant-General and shall be checked annually against the keys held.

Seperate key holders for safe and strong rooms

910 - Where a safe is contained in a strong-room one officer should not hold the keys of both strong-room and safe.

Duplicate keys-lack of

911 - The holders of original keys of safes, etc., must verify the whereabouts of the duplicate keys and if non-existent or untraceable, they must report to their Ministry or Extra-Ministerial Department and request that the locks be altered and new keys provided.

Custody of original keys

912-Officers holding the keys of strong-rooms, safes, cash tanks or cash boxes are personally responsible for their safe custody and original collectively responsible for the contents. Except when officially handed over to another officer keys must not leave their personal possession (see Regulation 927). This precaution is not only to prevent their being stolen but also to safeguard them from being copied or duplicated.

Lost keys.

913-The loss of any strong-room, safe, cash tank or box key must be reported immediately to the Accountant-General, giving a full explanation of the loss, with a copy to the officer holding the duplicate key and a copy to the head of the key holder's department.The other key holders, if any, must be informed immediately, and a tape should at once be sealed across the door of the safe, the time of doing so being carefully noted. If the safe contains cash, stamps, securities, receipt or licence books a police guard must be placed over the safe or strong-room until it has been opened and the contents for the verification and removal of the contents.The safe may not thereafter be used until the lock has been altered and new keys provided.

Responsibility of Officer Losing key

914- The officer responsible for losing a key of a Government safe, etc., is liable to be called upon to meet the cost of altering the lock and the of the provision of new keys.

Keys, locks, suspected interference with

915-In the event of a key holder having any suspicion that the keys or locks of a strong-room or safe in his charge have been interfered with, he must remove the contents to another safe, report the circumstances as directed in Regulation 913, and ask that immediate steps be taken to have the locks altered and new keys provided. Other key holders, if any, must be notified immediately.

Keys locally made

916 - Alternations to locks of safes and the provision of new keys must be made by the Ministry of Works and Housing under security conditions.

Departmental records of safes and keys

917 - Accounting Officers are required to keep a register of Government safes and keys thereof in the charge of their departmental officers,containing a full description of each safe and its key(s).

Annual returns safes etc.

918 - Annual returns in duplicate, of all Government strong-rooms and safes will be rendered on the 31st March by all Ministries and Extra-Ministerial Departments to the Accountant-General who will have all particulars checked with his records and his register amended where necessary. These returns shall give full particulars of the Safes and the disposition of duplicate keys if not held by the Accountant-General.

Safes transfers of.

919-Any transfers of safes between stations, or from one department to another, must be notified at once to the Accountant-General.The duplicate key holders must likewise be informed to enable them forward their keys under confidential cover to another officer for safe custody if necessary.

Duplicate key holders to be informed of changes in locks etc

920-Whenever locks are changed and new keys made, and new duplicate deposited, or a safe has been condemned and destroyed, departments should notify the officer who holds the obsolete duplicates of the fact, so that old keys may be destroyed.

key holders to remain present while strong room or safe is opened

921- No strong-room or safe may be opened by a person other than the authorized key holders, who must remain present while the strong-room or safe is opened. Where there are two or more key holders,all must remain present.

Private money etc not to be kept in an official safe

922 - Officers are prohibited from keeping private money or effects in is liable to be credited to Revenue.

Security of cash over night

923- Sub-Accounting Officers are personally responsible for ensuring that the balance of cash in the hands of the sachier is locked in a strong-room or safe at the close of business daily. Where a strong room or reserve cash safe is peovided on no account,should cash be kept over-night in the Cashier's safe.

Safes- register of contents.

924-Registers shall be kept in each strong-room or reserve cash safe of all cash, stamps, receipt or licence books and other articles deposited. The cash and stamps register must show separately the denominations and amounts of all coins, notes and stamps. Bags of coins and bundles of notes must be properly labeled and denominations kept separate. All entries must be signed by the authorized key holders, and in the case of documents or other articles deposited for safe custody a receipt should be given to the depositor (see Regulation 929)

Verification of contents of safe, etc

925- Sub-Accounting Officers should check the contents of the strong-room or reserve cash safe at least once a month against the of contents of register and report discrepancy. The register shall be signed by the key holders on each occasion (see Regulation 204, re-daily check of cash).

Custody of Bonds and Agreements.

926 -It is generally desirable thatBonds and Agreements particularly those which safeguard the financial interest of Government,should be kept in a strong-room or safe. Accounting Officers shall be held responsible if the Government suffers financially due to lack of adequate precaution to safeguard such documents (see Regulation 933).

Temporary transfer of key to be recorded in key register

927- When an Officer holding a key of strong-room or reserve cash handed is temporarily absent, the key in his charge may if necessary be handed to the officer next in rank, against signature in the departmental key register but in no case may all the keys be held by one officer (see Regulation 928).

certificates on handling and taking over

928 - In all cases where one key holder hands over to another,temporarily or permanently, the contents of the strong-room or safe should be checked and certificated inserted in the register. Any discrepancies must be reported to the Accountant-General.

Delivery of articles held in safe custody

929- Documents or other articles deposited for safe custody shall only be delivered on the demand of the depositing officer and on the production of the receipt issued when the deposit was made. The documents,etc.shall be acknowledged by the receiver on the back of the receipt which will then be posted into the register.

main stock of postage stamps etc

930 - The main stocks of postage stamps, postal orders, money orders, embossed envelopes,aerogramme, etc. will be held in the joint custody of officers appointed by the Accounting Officer,Ministry of Communications.

Money received by post

931 - Every office at which money or articles or documents of value are received through the post must be provided with a padlocked Post Office mail bag in which all letters from the Post office shall be delivered.The key of the padlock shall be kept by the officer in charge of the office and the bag should be opened in his presence.

Registered letters register

932 - The officer to whom the responsibility for the opening of mails has been delegated shall keep a register of all inward and outward registered letters giving details of the contents of the letters.Unregistered letter containing articles of value will also be entered in the register. All entries must be signed by the officer-in-charge. In the case of outward registered letters, the Post Office receipts shall be filed and numbered consecutively and a reference inserted in the register.

933 - The greatest care must be exercised at all times in the care and Safe custody of security documents and an officer having in his charge any of the under-mentioned documents must ensure that they are locked overnight in a safe, strong-room or fireproof security cabinet, according to their importance, and that adequate measures are taken to safeguard them during the day.

UNUSED OR PARTLY USED FORMS, ETC. IN THE FOLLOWING CATEGORIES:

All Receipt and Licence Books and Fixed Fee Tickets,

Entertainment Tax Tickets,

Cheque Books,

Rail and other Transport Warrants,

Local Purchase Order Books,

Stores Requisition Books,

Legal Documents,etc.including

Contracts,

Bonds and Agreements,

Insurance Policies,

Share Certificates, Debentures and similar Securities,

Documents submitted for assessment and/or payment of Stamp Duty.

Safe custody of security books

934 - Adequate precautions must be taken to protect against access by unauthorized persons, and against damage by fire, the following security books:-

Cash Books(including Revenue Collectors'Cash Books). Principal and other journals

Principal and Subsidiary Ledgers

Abstracts of Revenue and Expenditure

Loans Registers

Investment Registers

Records of Advance and Deposits

Paper Money Registers and Registered Letter Registers

Registers of Safe and Keys

Store Ledger and Stock Books Plant Ledgers

Personal Emoluments Index and Record Sheets

Pension Registers

Used Receipt and Licence Books

The best protection for these documents is a strong-room or safe. Where it is quite impossible to put them in one or the other overnight, the best possible alternative measures must be devised

Retention of security documents and books after use

935-Security books and documents and other accounting records shall be retained for the following periods after use (i.e. in the case of books or registers from the date of the last entry made therein):-

Permanently:-

Warrants issued by the Commissioner for Finance

Cash Books (other than Revenue Collectors')

Principal and other journals

Principal and Subsidiary Ledgers

Personal Emoluments Records (index) Sheets

Pensions Registers

Loans Registers

Investments Registers

Register of Sate and Keys

Plant Ledgers

Cheque book counterfoils until after reconciliation.

For Seven years:

Abstracts of Revenue and Expenditure

Revenue Collectors'Cash Books

Original Payment Vouchers

Loans Registers

Investment Registers

Plant Ledgers

Paper Money Registers

Stores Ledgers and Stock Books.

For two years:

Local Purchase Order Books

Book Copies of Rail or other Transport Warrant

Officers having in their custody any of the documents specified above may destroy them at the end of the prescribed periods after auditing or reconciliation.