(1) A Government Agency must not keep cash, except float and petty cash.
(2) Cash received as payment of a tax or non-tax revenue must be deposited in the bank or other financial institution approved by the Accountant General on the same day the cash is received by a Government Agency.
(3) The Accountant General must make arrangements with the bank or other financial institution to receive cash after the close of business hours of the Government Agency.
(4) An accounting officer shall make arrangements to secure cash received on a non-working day or a holiday.
(5) Where no other arrangements exist and cash is collected on a non-working day or holiday, the revenue must be deposited on the 1st working day subsequent to the non-working day or holiday.