Section 7

If for any reason a keyholder cannot attend duty and it becomes essential that any key in his possession shall be handed over to another officer for the continuance of public business, the following procedure shall be adopted– (a) the Accounting Officer or his representative shall depute a departmental officer accompanied by the relieving officer to take over the key from the keyholder; 124 Finance and Audit (Reform) (b) the departmental officer and the relieving officer shall then conduct a survey of the stores and verify the physical quantities found against the book balances and proceed as in Order 5. Provided that where special arrangements have been authorised in Order 4, the survey and verification, if any, shall be carried out in accordance with these arrangements.