Section 4

Except where special arrangements have been authorised in writing by the Accountant General after consultation with the Principal Auditor each item of Government stores and/or each place in which such stores are secured shall at any time be in charge of only one officer who shall be directly responsible for it and have sole access to it. He shall keep the key(s) to any storeroom(s) or relating to any stores for which he is responsible and so far as is practicable carry it about on his person. He shall not leave it lying about. When in the keyholder’s view, it is not practicable for him to carry the key on his person, he shall otherwise secure the key bearing in mind that he shall be Finance and Audit (Reform) 123 personally and pecuniarily responsible for any loss which may take place as a result of the key being lost or stolen. In this context, a Government vehicle shall be deemed to be an item of stores.