178. Before closing his accounts for a month the divisional officer must satisfy himself that the accounts of his subordinate officers for the month have been duly examined and truly and accurately incorporated in his own accounts. For this purpose the accounts of the latter should be received in the divisional office in time for the preparation of the divisional monthly accounts on the due date, vide paragraph 25. If they do not reach in time to be so incorporated they may be taken in the following month’s divisional accounts, but such an occurrence should be avoided as far as possible. In the case of the accounts of March, however, the divisional officer must keep open his own accounts until receipt of all the accounts of rangers, and other disbursers, in order that all receipts and payments of the official year may, without exception, be brought into the accounts of the year.

F.A.C. 58.