;

If a County ceases to exist, the County Treasurer must prepare a statement of account dated at the effective date of closure.

This statement, together with all County assets, must be handed to Headquarters as soon as possible after the closure date and must be supported by all books of accounts and vouchers.

Headquarters will ensure that the statement of account is properly scrutinised, independently examined or audited as appropriate.

Any assets remaining after the closure of a County will automatically pass to the Country Headquarters which shall use or dispose of these assets at its absolute discretion.

If there is any reasonable prospect of the County being revived the Country Headquarters may delay the disposal of these assets for such a period as it thinks proper with a view to returning them to the revived County.

Headquarters is responsible for preserving the statements of account and all accounting records of the County.