S.L. 601.1 Art. 33Recording and receipting of revenue.

(1) Except where otherwise provided and in cases where receipts are not required or the Minister has otherwise directed, accounting officers shall record all revenue in the accounting system. Where the revenue is recorded immediately in the accounting system, a receipt shall be generated. Where the receipt is issued from another subsidiary accounting system or manually, these receipts shall also be recorded in the accounting system and a receipt shall be generated from therein.

Where manual receipts are issued, these must be from books of forms bearing printed consecutive numbers.

(2) Receipting of revenue, including the custody of receipts, shall be effected as directed by the Accountant General.

(3) Cancelled receipts shall be retained and recorded.