(1) Where the keys of a strong room, safe are lost, the public officer who is responsible for keeping the keys shall —
(a) report the loss to an accounting officer or collector of revenue with a detailed explanation of the circumstances surrounding the loss;
(b) inform the other public officer who has keys for the same strong room or safe;
(c) seal the door to the strong room or safe and note the time of sealing the door to the strong room or safe.
(2) A duplicate key must not be used except for the removal of the contents of the strong room or safe in the presence of an accounting officer or a public officer designated by an accounting officer.
(3) The strong room or safe must not be used after a duplicate key is used, until the locks are replaced or altered and new keys are issued.
(4) A person who is responsible for losing a key to a strong room or safe may be required to meet the cost of replacing or altering the lock and providing new keys.