207Responsibility for accounting records

#### 207 Responsibility for accounting records 207 Responsibility for accounting records > > (1) The responsible accounting officer of a council is responsible for keeping the council’s accounting records. > > > (2) The responsible accounting officer must ensure that the accounting records are kept up-to-date and in an accessible form. > > > (3) The responsible accounting officer must take all reasonable measures to ensure that— > > > > > (a) all money payable to the council is collected or recovered promptly, and > > > > > (b) appropriate arrangements are implemented for the security and banking of money received by the council, and > > > > > (c) the assets of or under the control of the council are properly accounted for, and > > > > > (d) liabilities are incurred by the council only with the authority of the council and the council’s funds are properly spent in meeting those liabilities, and > > > > > (e) appropriate budgeting and accounting systems (including internal control systems) are established and maintained for the purposes of the council, and > > > > > (f) adequate measures are taken to protect the council’s valuable securities and accounting records from loss, destruction, damage and theft.