(1) Where cash, stamps, securities and other financial instruments, receipt books, cheque books and accounting records are handed over from one public officer to another, a handing over statement must be prepared and submitted to the Accountant General.
(2) A handing over statement must be endorsed by an accounting officer and must include information on the keys of a strong room and safe being handed over.
(3) Each item to be handed over must be checked in the presence of the public officer handing over and the public officer taking over.
(4) A copy of the orders, circular, books, regulations and instructions issued to the public officer handing over must be handed over to the public officer taking over.
(5) Cash registers, stamp registers and other accounting records must be balanced as at the date of the handing over and signed by the public officer handing over and the public officer taking over.