(1) An accounting officer shall maintain a manual or electronic cash account in a form approved by the Accountant General.
(2) A revenue receipt issued for money received must be entered in serial number order in the cash account.
(3) An accounting officer shall submit to the Accountant General the cash accounts at intervals not exceeding one month for verification and certification of any amounts paid.
(4) The examination of a cash account by the Accountant General does not absolve an accounting officer from his or her responsibilities.