Section 226

Heads of Departments are responsible for seeing that proper provision in the form of strong-rooms1 safes or cash boxes as ap-propriate is made for the safe keeping of public money1 stamps 1

securities1 valuable documents~ stamp dies 1 receipt forms 1 licences 1

etc. The keys of strong-rooms 1 safes and cash boxes shall be carefully safeguarded by the officers responsible for their custody. Officers guilty of negligence in connection with the custody of keys may be liable to surcharge in respect of any losses arising as a result thereof.