When a signed cheque is cancelled it shall be enfaced or stamped, Cancelled by the Executive Officer and shall be destroyed by the Government auditor as soon as the accounts for the month in which the cheque was drawn, have been audited. The fact of cancellation shall be noted in red ink under the initials of the Executive Officer upon the counterfoil and also across the passing orders which has been enfaced upon the voucher. If the cheque to be cancelled is not in the drawer's possession, he must promptly address the Treasury Officer to stop payment of the cheque, and on ascertaining that the payment has been stopped shall make the necessary entries in the accounts.
