(1) Any correction in an entry passed in the books of account shall be authorised by the head of the office or by an officer duly authorised by him and effected only through another rectification entry.
(2) Any correction or alteration in the forms or registers shall be made in red ink (a single line being drawn through the original entry to be corrected) and attested by the dated initials of the head of office or the authorised officer. All corrections and alterations in bills and vouchers shall be similarly attested by the Officer drawing the bill or person preferring the claim, while those in the pay orders shall be similarly attested by the Officer signing them. No erasures shall be made and no document with an erasure shall be accepted.
(3) No correction or alteration in figures in the receipts shall be made. Whenever errors occur in writing up of receipts, copies of all such receipts shall be cancelled and preserved.
PART B – ACCOUNTING RECORDS AND PROCEDURES
CHAPTER 4 GENERAL PROCEDURE FOR ACCOUNTING OF INCOME