S.L. 601.1 Art. 81Closing of accounts by accounting officers.

(1) As soon as possible after the close of each month the Accountant General shall send to accounting officers statements of the revenue and expenditure as well as statements of all below-the-line receipts and payments. It shall be the responsibility of accounting officers, before closing the accounts of their departments for any one month, to see that the figures in their books actually correspond with those on the said statements, and in the case of departments which operate a bank account, to ensure that the balance in their cash book agrees or is reconciled with the statement of account of the bank.

(2) Accounting officers shall within a week certify to the Treasury the correctness or otherwise of such statements.

F. IMPREST