83. Erasures and over writings in any account register, schedule, or cash-book are absolutely forbidden ; if any correction be necessary the incorrect entry should be cancelled neatly in red ink, and the correct entry inserted. Each such correction, or any interpolation deemed necessary should be authenticated by the head of the office setting his dated initials against each.
83-A. A special care should be taken by the Treasury office as regard all vouchers and accounts showing signs of alteration, and if such documents be frequently received from any office, the attention of the head of the office should be formally drawn to the irregularity [see paragraph 47 (d) ].
SECTION XVIACCOUNTS WITH BANKS