(1) The Accountant General shall, after the close of business on the last working day of each financial year, or before the start of business on the 1st day of a financial year, cause a survey of cash and stamps in the custody of the Accountant General and the Postmaster General for the preceding financial year.
(2) The Board of Survey established under the Finance Administration Regulations, is preserved to conduct a survey of cash and stamps under subregulation (1).
(3) The Board of Survey —
(a) must not have a direct responsibility for the cash and stamps and the Chairperson shall not be an officer of the Accountant General's Department;
(b) shall—
(i) report immediately to the Director of Finance if he or she is unable to serve,
(ii) count the cash and stamps on hand, including the contents of all strong rooms, safes and cash boxes,
(iii) reconcile balances of cash and stamps counted with the balances shown in the cash register and bank statement and the stamp register,
(iv) report the findings and any discrepancies to the Director of Finance and the Accountant General.
(4) The Chairperson of the Board of Survey shall arrange, with the other members, the time of sitting for the conduct of business.