Unit Audit Board

(23) Every three months COs will assemble an Audit Board of not fewer than three representatives of all ranks of the Unit to examine the Regimental Funds Account in accordance with para (19).

(24) This Board will examine all vouchers, check entries in Cash Book, satisfy itself that all assets and liabilities required to be shown are in the Balance Sheet and that the cash credits are actually available.

(25) When the Board has completed its Audit it will rule off and certify the cash book.

(26) When the exigencies of the service permit the CO will submit within 21 days of the last day of each quarter to HQ 2 NZEF, HQ 2 NZ Div, or HQ NZ Maadi Camp (whichever is appropriate), a certificate that the Unit Audit Board's action has been duly completed.

(27) After the regular three-monthly audit of the Regimental Funds Accounts, all books of accounts, supporting vouchers and relevant documents will be deposited with Unit Records at NZ Base Kit Sec.

(28) It is also recommended that in the event of a Unit leaving for a field of active operations, Regimental Funds Accounts, etc., should in any case be deposited at the Base. It will be realised that by doing so the possibility of such documents being lost is greatly minimised.