Section 233

The loss of a key of any strong-room, safe or cash box shall be

Loss of keys.

reported immediately to the State Financial Officer and the Auditor

General, and the Head of Department shall immediately withdraw the duplicate key, check the contents of the strong-room, safe or cash box and arrange for their safe custody pending the fitting of a new lock. A full explanation of the loss shall follow and if it is found to be the result of negligence the officer in charge of the strong-room, safe or cash box may be held personally responsible for any resulting theft of public money as well as for the cost of restoring the security of the strong-room, safe or cash box.

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