(1) Each month in the financial year must be closed within 14 work days of the end of the month.
(2) Prior to the closure of the accounts, the Accountant General must ensure that all transactions have been entered, and bank reconciliation has been completed and errors found in the process have been addressed.
(3) The Accountant General shall maintain a check list of all unreconciled items and ensure that these are reconciled no later than within 30 days of the end of the month to which the transaction applies.