245. The Accountant General is responsible that no imprest is made without the Governor's sanction conveyed by Imprest Warrant and he is also responsible that ail imprests are duly accounted for in accordance with the terms of the relative warrant. The Warrant may be either a general Imprest Warrant authorising the Accountant General to make imprests as necessary for any duly authorised service or it may be a warrant for a specific imprest.
H. Custody of Public Money
246. Subject to any instructions from the Secretary of State the Governor shall, whenever possible, employ one or more of the banks in the Colony for the custody of the public money retained in the Colony.
247. Strong rooms or safes shall be provided for the custody of public money in all offices where it is necessary to keep public money overnight. Strong rooms shall be fitted with two or more different locks, the keys of which shall be held by different officers.
248. Officers authorised to operate on Government bank accounts or use strong rooms will keep in their immediate charge only such sums of money as may be necessary to meet current cash requirements.
249. All cash received by public officers shall be deposited as soon as possible in the safe or strong room provided for the purpose, or paid into a bank. The officer concerned will be held personally responsible for any loss arising from negligence in this respect. No officer shall keep or allow to be kept in any Government safe or strong room under his charge any money except public money or such as by virtue of his office he is bound to receive and account for; nor may private money be included in any Government banking account.
250. Government banking accounts shall not be overdrawn, nor any temporary advance obtained from the bank, without the special sanction of the Governor.
251. The main stock of stamps, both postage and revenue, shall be kept in the safe or strong room appointed for that purpose.
252. Boards of Survey, to be held after the close of business on the last business day of each year, or before the commencement of business on the first day of the new year, shall be appointed by the Governor to examine the Treasury cash, bank balances, and stamps, both at headquarters and as far as practicable at the out-stations. Boards shall also be appointed from time to time to hold surprise surveys of the cash and stamps in the custody of the Accountant General, and his sub-
accountants.
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