Regulation 114

The secretary or his representative shall carry out surprise examinations of every safe, cash-box, drawer or other receptacle for money in the charge of officers entrusted with the custody of money, stamp, or other valuables of any kind, as well as stocks of unused receipt books.

Such surprise examinations should be held at uncertain intervals of time, and the date, nature and result thereof shall be recorded in a book which shall be initialled by the secretary or his representative on the occasion of each examination.

This rule shall not affect other surprise surveys which may be considered necessary by the auditor.