1070. Assumption of charge by head clerk and accountant.
(a)When a head clerk or an accountant is relieved, the relieving officer shall examine the accounts from the beginning of the month and make a memorandum in the cash account of advances and other sums outstanding, of any debts payable out of money already drawn, of sums for which no receipts have been received, and of bills, etc., sent to the treasury but not paid, the memorandum being signed by both the relieved and relieving officers.(b)The relieving officer shall also check the list, prepared for him by the relieved officer, of bills, pay, travelling, clothing, contingent etc., pending preparation, encashment and submission to the Accountant-General.(c)A relieving head clerk shall examine the stock and other books containing particulars of Crown property and see that they agree with the articles in stock.(d)The relieving officer shall take the earliest opportunity of examining all pending receipts and acquittance rolls and report to the Superintendent whether they are complete or otherwise.(e)The Superintendent shall satisfy himself that the relieving officer has taken charge of the registers and files with which he has to deal and has noted all pending matters.
