(1) An accounting officer and a collector of revenue shall ensure the safety of financial instruments in his or her possession or in the possession of a public officer in his or her Government Agency.
(2) A moveable safe must be further secured by attachment to the structure of the building in which the safe is kept.
(3) A strong room must be examined for security against unlawful entry or damage.
(4) An accounting officer shall keep proper inventory records of all safes and strong rooms in use in the Government Agency.