SADC Financial Regulations Effective 1 April 2013 Regulation  19  -­‐  Control  of  Accountable  Documents   1. Accountable documents whether manual or electronic are original records which evidence a financial transaction and shall include but not be limited to purchase order books, cheque books, goods received note books, invoice / debit note books, and receipt books. 2. All accountable documents shall be recorded upon in indelible ink to ensure that such records are ineffaceable. 3. The DBF as the custodian of accountable documents shall ensure that they are adequately secured and accounted for at all times. 4. Further provisions relating to access and control of specific accountable documents shall be detailed in the financial procedures. Page 32 of 100