Financial Regulations · s 316

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s 316Departmental Accounts

The Subsidiary Revenue Records that are to be kept by depart-ments will vary according to the nature of the transactions of the department, but they shall be maintained in such a manner as to show all sums due and to show full details of eventual settlement or, in ex-ceptional circumstances, waiver. They shall be in such a form as to enable the individual amounts to be checked, and to enable the totals in respect of each Sub-Head of Revenue to be reconciled with the

Treasury accounts.